Annexes to COM(2012)362 - Association of the overseas countries and territories with the EU ("Overseas Association Decision")

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dossier COM(2012)362 - Association of the overseas countries and territories with the EU ("Overseas Association Decision").
document COM(2012)362 EN
date November 25, 2013
Annex III or IIIA to Regulation (EC) No 1013/2006 of the European Parliament and of the Council to certain countries to which the OECD Decision on the control of transboundary movements of wastes does not apply (OJ L 316, 4.12.2007, p. 6).

(6) Directive 2000/59/EC of the European Parliament and of the Council of 27 November 2000 on port reception facilities for ship-generated waste and cargo residues (OJ L 332, 28.12.2000, p. 81).

(7) Internal Agreement between the Representatives of the Governments of the Member States of the European Union, meeting within the Council, on the financing of European Union aid under the multiannual financial framework for the period 2014 to 2020, in accordance with the ACP-EU Partnership Agreement, and on the allocation of financial assistance for the Overseas Countries and Territories to which Part Four of the Treaty on the Functioning of the European Union applies (OJ L 210, 6.8.2013, p. 1).

(8) Council Regulation (EC) No 617/2007 of 14 May 2007 on the implementation of the 10th European Development Fund under the ACP-EC Partnership Agreement (OJ L 152, 13.6.2007, p. 1).

(9) OJ L 317, 15.12.2000, p. 3.

(10) OJ L 287, 4.11.2010, p. 3.

(11) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, p. 1).

(12) Council Regulation (Euratom, EC) No 2185/96 of 11 November 1996 concerning on-the-spot checks and inspections carried out by the Commission in order to protect the European Communities’ financial interests against fraud and other irregularities (OJ L 292, 15.11.1996, p. 2).


ANNEX I

LIST OF THE ISOLATED OCTs

—Falkland Islands

—Saint Helena, Ascension Island, Tristan da Cunha

—St Pierre and Miquelon


ANNEX II

UNION FINANCIAL ASSISTANCE: 11th EDF

Article 1

Allocation between the various instruments

1. For the purposes of this Decision, for the seven-year period from 1 January 2014 to 31 December 2020, the overall amount of the Union financial assistance of EUR 364,5 million under the 11th EDF fixed by the Internal Agreement establishing the 11th EDF shall be allocated as follows:

(a)EUR 351 million in the form of grants for programmable support for long-term development, humanitarian aid, emergency aid, refugee aid and additional support in the event of fluctuations in export earnings as well as for support for regional cooperation and integration;

(b)EUR 5 million to finance interest subsidies and technical assistance in the context of the OCTs Investment Facility referred to in Annex IV;

(c)EUR 8,5 million to studies or technical assistance measures in accordance with Article 80 of this Decision, and to an overall evaluation of the Decision to be made four years before it expires, at the latest.

2. The funds of the 11th EDF shall not be committed after 31 December 2020, unless the Council unanimously decides otherwise, on a proposal from the Commission.

3. Should the funds provided for in paragraph 1 be exhausted before this Decision expires, the Council shall take the appropriate measures.

Article 2

Administration of resources

The EIB shall administer the loans made from its own resources referred to in Annex III, as well as the operations financed under the OCTs Investment Facility referred to in Annex IV. All other financial resources under this Decision shall be administered by the Commission.

Article 3

Allocation between the OCTs

The amount of EUR 351 million mentioned in point (a) of Article 1(1) of this Annex shall be allocated on the basis of the needs and performance of the OCTs in accordance with the following criteria:

1.An amount A of EUR 229,5 million shall be allocated to the OCTs other than Greenland in particular to finance the initiatives referred to in the programming document. Where appropriate, the programming document shall pay particular attention to actions aimed at strengthening governance and the institutional capacities of the beneficiary OCTs and, where relevant, the likely timetable of the envisaged actions.

The allocation of amount A shall take into account the size of the population, the level of Gross Domestic Product (GDP), the level of previous EDF allocations and constraints due to the geographical isolation of OCTs as mentioned in Article 9 of this Decision. Any allocation shall be such as to allow its effective use. It should be decided in conformity with the principle of subsidiarity.

2.EUR 100 million shall be allocated to support regional cooperation and integration in accordance with Article 7 of this Decision, in particular regarding the priorities and areas of mutual interests referred to in Article 5 of this Decision and through consultation via the instances of the EU-OCTs partnership referred to in Article 14 of this Decision. It shall seek coordination with other Union financial instruments, cooperation between the OCTs and the outermost regions referred to in Article 349 TFEU.

3.A non-allocated reserve B of EUR 21,5 million shall be set aside to:

(a)finance humanitarian and emergency assistance for the OCTs and, if necessary, the additional support in the event of fluctuations in export earnings, in accordance with Annex IV;

(b)make new allocations in accordance with the development of the needs and performance of the OCTs referred to under paragraph 1.

Performance shall be evaluated in an objective and transparent way, taking into account, inter alia, the use of the allocated resources, the effective implementation of the ongoing operations and the sustainable development measures adopted.

4.The Commission, following a mid-term review, may decide on the allocation of any non-allocated funds mentioned in this Article. The procedures for this review and the decision on any new allocation shall be adopted in accordance with Article 87 of this Decision.


ANNEX III

UNION FINANCIAL ASSISTANCE: LOANS FROM THE EIB’S OWN RESOURCES

Article 1

Amount

An amount of up to EUR 100 million shall be provided by the EIB for financing from its own resources in accordance with its own rules and procedures and the conditions provided for by its statutes and this Annex.

Article 2

EIB

1. The EIB shall:

(a)contribute, through the resources it manages, to the economic and industrial development of the OCTs on a territorial and regional basis and, to this end, finance as a priority productive projects or other investments aimed at promoting the private sector in all economic sectors;

(b)establish close cooperation links with national and regional development banks and with banking and financial institutions of the OCTs and of the Union;

(c)in consultation with the OCTs concerned, adapt the arrangements and procedures for implementing development finance cooperation, as set out in this Decision, if necessary, to take account of the nature of the projects and to act in accordance with the objectives of this Decision, within the framework of the procedures laid down by its statute.

2. Financing from the EIB’s own resources shall be granted under the following terms and conditions:

(a)the reference rate of interest shall be the rate applied by the EIB for a loan with the same conditions as to currency, repayment period and securities on the day of signature of the contract or on the date of disbursement;

(b)however:

(i)in principle, public sector projects shall be eligible for an interest rate subsidy of 3 %;

(ii)for private sector projects which involve restructuring operations in the framework of privatisation or for projects with substantial and clearly demonstrable social or environmental benefits, loans may be extended with an interest rate subsidy the amount and form of which will be decided with respect to the particular characteristics of the project. However, the interest rate subsidy shall not be higher than 3 %.

(iii)the final interest rate shall, in any case, never be less than 50 % of the reference rate.

(c)the amount of the interest rate subsidy calculated in terms of its value at the times of disbursement of the loan shall be charged against the interest subsidy allocation laid down in Article 2(11) of Annex IV, and paid directly to the EIB. Interest subsidies may be capitalised or used in the form of grants to support project-related technical assistance, particularly for financial institutions in the OCTs.

(d)the repayment period of loans made by the EIB from its own resources shall be determined on the basis of the economic and financial characteristics of the project, but may not exceed 25 years. These loans shall normally comprise a grace period fixed by reference to the construction period of the project.

3. For investments financed by the EIB from its own resources in public sector companies, specific project-related guarantees or undertakings may be required from the OCTs concerned.

Article 3

Conditions for foreign exchange transfer

1. The OCTs concerned shall, in respect of operations under this Decision and in respect of which they have given their written approval:

(a)grant exemption from all national or local duties, fiscal charges on interest, commission and amortisation of loans due in accordance with the law or laws of the OCTs concerned;

(b)place at the disposal of the beneficiaries the currency necessary for the payment of interest, commission and the amortisation of loans due in terms of financing contracts granted for the implementation of projects on their territories;

(c)make available to the EIB the foreign currency necessary for the transfer of all sums received by it in national currency at the exchange rate applicable between the euro or other currencies of transfer and the national currency at the date of the transfer. These include all forms of remuneration, such as, inter alia, interest, dividends, commissions and fees, as well as the amortisation of loans and the proceeds from the sale of shares due in terms of financing contracts granted for the implementation of projects on their territories.

2. For the purposes of this Article, ‘OCTs concerned’ shall mean the OCTs benefitting from the operation.


ANNEX IV

UNION FINANCIAL ASSISTANCE: EIB INVESTMENT FACILITY

Article 1

Objective

The OCTs Investment Facility (the Facility) set up by Decision 2001/822/EC with EDF funds to promote commercially viable enterprises shall be maintained.

The terms and conditions of financing in relation to the operations of the Facility and the loans from own resources of the EIB shall be as laid down in the Internal Agreement establishing the 11th EDF and in Annex III and in this Annex.

These resources may be channelled to eligible enterprises, either directly or indirectly, through eligible investment funds and/or financial intermediaries.

Article 2

Resources of the Facility

1. The resources of the Facility may be used, inter alia, to:

(a)provide risk capital in the form of:

(i)equity participation in OCTs enterprises, based or not in an OCTs, including financial institutions;

(ii)quasi-capital assistance to OCTs enterprises, including financial institutions;

(iii)guarantees and other credit enhancements which may be used to cover political and other investment-related risks, both for foreign and local investors or lenders;

(b)provide ordinary loans.

2. Equity participation shall, in general, be for non-controlling minority holdings and shall be remunerated on the basis of the performance of the project concerned.

3. Quasi-capital assistance may consist of shareholders’ advances, convertible bonds, conditional, subordinated and participating loans or any other similar form of assistance. Such assistance may consist in particular of:

(a)conditional loans, the servicing and/or the duration of which shall be linked to the fulfilment of certain conditions with regard to the performance of the project; in the specific case of conditional loans for pre-investment studies or other project-related technical assistance, servicing may be waived if the investment is not carried out;

(b)participating loans, the servicing and/or the duration of which shall be linked to the financial return of the project;

(c)subordinated loans, which shall be repaid only after other claims have been settled.

4. The remuneration of each operation shall be specified when the loan is made.

5. Without prejudice to paragraph 4:

(a)in the case of conditional or participating loans, the remuneration shall normally comprise a fixed interest rate of not more than 3 % and a variable component related to the performance of the project;

(b)in the case of subordinated loans, the interest rate shall be market related.

6. Guarantees shall be priced so as to reflect the risks insured and the particular characteristics of the operation.

7. The interest rate of ordinary loans shall comprise a reference rate applied by the EIB for comparable loans with the same terms and conditions as to grace and repayment periods and a mark up determined by the EIB.

8. Ordinary loans may be extended on concessional terms and conditions in the following cases:

(a)for infrastructure projects in the least developed OCTs, in post-conflict OCTs or in post-natural disaster OCTs that are prerequisites for private sector development. In such cases, the interest rate of the loan will be reduced by 3 %;

(b)for projects which involve restructuring operations in the framework of privatisation or for projects with substantial and clearly demonstrable social or environmental benefits. In such cases, loans may be extended with an interest rate subsidy the amount and form of which will be decided with respect to the particular characteristics of the project. However, the interest rate subsidy shall not be higher than 3 %.

9. The final rate of loans falling under point (a) or (b) of paragraph 8 shall, in any case, never be less than 50 % of the reference rate.

10. The funds to be provided for these concessional purposes will be made available from the Facility and shall not exceed the overall allocation for investment financing by the Facility and by the EIB from its own resources.

11. Interest subsidies may be capitalised or may be used in the form of grants to support project-related technical assistance, particularly for financial institutions in the OCTs.

Article 3

Operations of the Facility

1. The Facility shall operate in all economic sectors and support investments of private and commercially run public sector entities, including revenue generating economic and technological infrastructure critical for the private sector. The Facility shall:

(a)be managed as a revolving fund and aim at being financially sustainable. Its operations shall be on market-related terms and conditions and shall avoid creating distortions on local markets and displacing private sources of finances;

(b)support the OCTs financial sector and have a catalytic effect by encouraging the mobilisation of long-term local resources and attracting foreign private investors and lenders to projects in the OCTs;

(c)bear part of the risk of the projects it funds, its financial sustainability being ensured through the portfolio as a whole and not from individual operations;

(d)seek to channel funds through OCTs institutions and programmes that promote the development of small and medium-sized enterprises (SMEs).

2. The EIB shall be remunerated for the cost incurred in managing the Facility. The remuneration of the EIB shall include a fixed component of 0,5 % a year of the initial endowment and a variable component of an amount of up to 1,5 % a year of the portfolio of the Facility that is invested in projects in OCTs. The remuneration shall be financed out of the Facility.

3. Upon expiry of this Decision, and in the absence of a specific decision by the Council, the cumulative net reflows to the Facility shall be carried over to the next OCTs Financial Instrument.

Article 4

Conditions for foreign exchange rate risk

In order to minimise the effects of exchange rate fluctuations, the problems of exchange rate risk shall be dealt with in the following way:

(a)in the case of equity participation designed to strengthen an enterprise’s own funds, the exchange rate risk shall, as a general rule, be borne by the Facility;

(b)in the case of risk capital financing for SMEs, the exchange rate risk shall as a general rule be shared, on the one hand, by the Union, and on the other hand, by the other parties involved. On average, the foreign exchange rate risk shall be shared equally;

(c)where feasible and appropriate, particularly in countries characterised by macroeconomic and financial stability, the Facility will endeavour to extend loans in local OCTs currencies, thus taking the foreign exchange risk.

Article 5

Financial controls

1. Investment Facility operations shall be subject to the control and discharge procedure laid down in the Statutes of the EIB for all of its operations.

2. The ECA’s supervision of Investment Facility operations shall be carried out in accordance with the procedures agreed upon between the Commission, the EIB and the ECA, and in particular the Tripartite Agreement between the European Commission, the European Court of Auditors and the European Investment Bank of 27 October 2003, as amended, supplemented or modified from time to time.

Article 6

Privileges and immunities

1. The representatives of the EIB, while they are engaged in activities connected with or in implementation of this Decision, shall enjoy in the OCTs the customary privileges, immunities and facilities while carrying out their duties and while travelling to or from the place at which they are required to carry out such duties.

2. For its official communications and the transmission of all its documents, the EIB shall enjoy in the territory of the OCTs the treatment accorded to international organisations.

3. Official correspondence and other official communications of the EIB shall not be subject to censorship.


ANNEX V

UNION FINANCIAL ASSISTANCE: ADDITIONAL SUPPORT IN THE EVENT OF SHORT-TERM FLUCTUATIONS IN EXPORT EARNINGS

Article 1

Principles

1. The degree of dependence of an OCTs economy on the export of goods, and in particular from agricultural, fisheries and mining products shall be a criterion for determining the allocation of long-term development.

2. In order to mitigate the adverse effects of instability of export earnings and safeguard the development programme jeopardised by the drop in revenue, additional financial support may be mobilised from the programmable resources for the country’s long-term development on the basis of Articles 2 and 3 of this Annex.

Article 2

Eligibility criteria

1. Eligibility for additional resources shall be established by:

(a)a 10 %, or 2 % in the case of isolated OCTs as mentioned in Annex I, loss of export earnings from goods compared with the arithmetical average of the earnings in the first three years of the first four years preceding the application year; or

(b)a 10 %, or 2 % in the case of isolated OCTs as mentioned in Annex I, loss of export earnings from the total of agricultural, fisheries or mineral products compared with the arithmetical average of the earnings in the first three years of the first four years preceding the application year for countries where the agricultural, fisheries or mineral export revenues represent more than 40 % of total export revenues from goods.

2. Entitlement to additional support shall be limited to four successive years.

3. The additional resources shall be reflected in the public accounts of the country concerned. They shall be utilised in accordance with the implementing provisions to be laid down pursuant to Article 85 of this Decision. By agreement of both Parties the resources may be used to finance programmes included in the national budget. However a part of the additional resources may also be set aside for specific sectors.

Article 3

Advances

The system for allocating additional resources shall provide for advances to cover any delays in obtaining consolidated trade statistics and to ensure that the resources in question can be included in the budget of the year following the application year. Advances shall be mobilised on the basis of provisional export statistics drawn up by the authorities of the OCTs and submitted to the Commission in advance of the official final consolidated statistics. The maximum advance shall be 80 % of the estimated amount of additional resources for the application year. The amounts thus mobilised shall be adjusted by common agreement between the Commission and the authorities of the OCTs in the light of final consolidated export statistics and the final figure of the public deficit.

Article 4

Revision

The provisions in this Annex shall be subject to review at the latest after two years from the entry into force of the implementing provisions referred to in Article 85 of this Decision and subsequently at the request of the Commission, a Member State or an OCTs.


ANNEX VI

CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE COOPERATION

TABLE OF CONTENTS

TITLE IGENERAL PROVISIONS37

TITLE IIDEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS38

TITLE IIITERRITORIAL REQUIREMENTS44

TITLE IVPROOFS OF ORIGIN SECTION 1 RULES APPLYING FROM THE ENTRY INTO FORCE OF THE OAD45

TITLE VARRANGEMENTS FOR ADMINISTRATIVE COOPERATION53

TITLE VICEUTA AND MELILLA57

TITLE VIIFINAL PROVISIONS57

Appendices I to XIII59

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Annex the following definitions shall apply:

(a)‘EPA countries’ means regions or states which are part of the African, Caribbean and Pacific (ACP) Group of States and which have concluded agreements establishing, or leading to the establishment of, Economic Partnership Agreements (EPA), when such an EPA is either provisionally applied, or enters into force, whichever is the earlier;

(b)‘manufacture’ means any kind of working or processing including assembly;

(c)‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(d)‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(e)‘goods’ means both materials and products;

(f)‘fungible materials’ means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product;

(g)‘customs value’ means the value as determined in accordance with the 1994 Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs Valuation);

(h)‘value of materials’ in the list in Appendix II 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 OCTs. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis;

(i)‘ex-works price’ means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the OCTs, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

For the purpose of this definition, where the last working or processing has been subcontracted to a manufacturer, the term ‘manufacturer’ referred to in the first subparagraph of this paragraph may refer to the enterprise that has employed the subcontractor.

(j)‘maximum content of non-originating materials’ means the maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or sub-heading;

(k)‘net weight’ means the weight of the goods themselves without packing materials and packing containers of any kind;

(l)‘chapters’, ‘headings’ and ‘sub-headings’ mean the chapters, the headings and sub-headings (four- or six-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System (Harmonised System) with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;

(m)‘classified’ refers to the classification of a product or material under a particular heading or sub-heading of the Harmonised System;

(n)‘consignment’ means products which are either:

(i)sent simultaneously from one exporter to one consignee; or

(ii)covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice.

(o)‘exporter’ means a person exporting the goods to the Union or to an OCTs who is able to prove the origin of the goods, whether or not the person is the manufacturer and whether or not they themselves carry out the export formalities;

(p)‘registered exporter’ means an exporter who is registered with the competent authorities of the OCTs concerned or of the Union for the purpose of making out statements on origin for the purpose of exporting under this Decision;

(q)‘statement on origin’ means a statement made out by the exporter indicating that the products covered by it comply with the rules of origin of this Annex, for the purpose of allowing either the person declaring the goods for release for free circulation in the Union to claim the benefit of preferential tariff treatment or the economic operator in a OCTs importing materials for further processing in the context of cumulation rules to prove the originating status of such goods;

(r)‘GSP country’ means a country or territory as defined in Article 2(d) of Regulation (EU) No 978/2012 of the European Parliament and of the Council (1).

TITLE II

DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS

Article 2

General Requirements

1. The following products shall be considered as originating in an OCTs:

(a)products wholly obtained in an OCTs within the meaning of Article 3 of this Annex;

(b)products obtained in an OCTs incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing within the meaning of Article 4 of this Annex.

2. Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more OCTs shall be considered as products originating in the OCTs where the last working or processing took place.

3. For the purpose of implementing paragraph 1, the territories of the OCTs shall be considered as being one territory.

Article 3

Wholly obtained products

1. The following shall be considered as wholly obtained in an OCTs:

(a)mineral products extracted from its soil or from its seabed;

(b)plants and vegetable products grown or harvested there;

(c)live animals born and raised there;

(d)products from live animals raised there;

(e)products from slaughtered animals born and raised there;

(f)products obtained by hunting or fishing conducted there;

(g)products of aquaculture where the fish, crustaceans and molluscs are born there or raised there from eggs, larvae or fry;

(h)products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;

(i)products made on board its factory ships exclusively from the products referred to in point (h);

(j)used articles collected there fit only for the recovery of raw materials;

(k)waste and scrap resulting from manufacturing operations conducted there;

(l)products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights;

(m)goods produced there exclusively from products specified in points (a) to (l).

2. The terms ‘its vessels’ and ‘its factory ships’ in points (h) and (i) of paragraph 1 shall apply only to vessels and factory ships which meet each of the following requirements:

(a)they are registered in an OCTs or in a Member State;

(b)they sail under the flag of an OCTs or of a Member State;

(c)they meet one of the following conditions:

(i)they are at least 50 % owned by nationals of the OCTs or of Member States; or

(ii)they are owned by companies which have their head office and their main place of business in the OCTs or in Member States, and which are at least 50 % owned by OCTs, public entities of that country, nationals of that country or of Member States.

3. The conditions of paragraph 2 may each be fulfilled in Member States or in different OCTs. In that case, the products shall be deemed to have the origin of the OCTs where the vessel or factory ship is registered in accordance with point (a) of paragraph 2.

Article 4

Sufficiently worked or processed products

1. Without prejudice to Articles 5 and 6 of this Annex, products which are not wholly obtained in an OCTs within the meaning of Article 3 of this Annex shall be considered to originate there, provided that the conditions laid down in the list in Appendix II for the goods concerned are fulfilled.

2. If a product which has acquired originating status in an OCTs in accordance with paragraph 1 is further processed in that OCTs and used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.

3. The determination of whether the requirements of paragraph 1 are met, shall be carried out for each product.

However, where the relevant rule is based on compliance with a maximum content of non-originating materials, in order to take into account fluctuations in costs and currency rates, the value of the non-originating materials may be calculated on an average basis as set out in paragraph 4.

4. In the case referred to in the second subparagraph of paragraph 3, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the country of export, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.

5. Exporters having opted for calculations on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where, during a given fiscal year or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.

6. The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.

Article 5

Insufficient working or processing operations

1. Without prejudice to paragraph 3, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 of this Annex 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 and textile articles;

(e)simple painting and polishing operations;

(f)husking and partial or total milling of rice; polishing and glazing of cereals and rice;

(g)operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;

(h)peeling, stoning and shelling, of fruits, nuts and vegetables;

(i)sharpening, simple grinding or simple cutting;

(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; mixing of sugar with any material;

(n)simple addition of water or dilution or dehydration or denaturation of products;

(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 of the operations specified in points (a) to (o);

(q)slaughter of animals.

2. For the purposes of paragraph 1, operations shall be considered simple when neither special skills nor machines, apparatus or tools especially produced or installed for those operations are required for their performance.

3. All the operations carried out in an OCTs on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 6

Tolerances

1. By way of derogation from Article 4 of this Annex and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Appendix II are not to be used in the manufacture of a given product may nevertheless be used, provided that their total value or net weight assessed for the product does not exceed:

(a)15 % of the weight of the product for products falling within Chapter 2 and Chapters 4 to 24, other than processed fishery products in Chapter 16;

(b)15 % of the ex-works price of the product for other products, except for products falling within Chapters 50 to 63, for which the tolerances mentioned in Notes 6 and 7 of Appendix I shall apply.

2. Paragraph 1 shall not allow that any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Appendix II are exceeded.

3. Paragraphs 1 and 2 shall not apply to products wholly obtained in an OCTs within the meaning of Article 3 of this Annex. However, without prejudice to Article 5 and Article 11(2) of this Annex, the tolerance provided for in those paragraphs shall nevertheless apply to the sum of all the materials which are used in the manufacture of a product and for which the rule laid down in the list in Appendix I for that product requires that such materials be wholly obtained.

Article 7

Cumulation with the Union

1. Without prejudice to Article 2 of this Annex, materials originating in the Union shall be considered as materials originating in an OCTs when incorporated into a product obtained there, provided that they have undergone working or processing which goes beyond the operations referred to in Article 5(1).

2. Without prejudice to Article 2 of this Annex, working or processing carried out in the Union shall be considered as having been carried out in an OCTs, when the materials undergo subsequent working or processing there which goes beyond the operations referred to in Article 5(1) of this Annex.

3. For the purpose of cumulation provided for in this Article, the origin of the materials shall be established in accordance with this Annex.

Article 8

Cumulation with EPA countries

1. Without prejudice to Article 2 of this Annex, materials originating in the EPA countries shall be considered as materials originating in an OCTs when incorporated into a product obtained there, provided that they have undergone working or processing which goes beyond the operations referred to in Article 5(1) of this Annex.

2. Without prejudice to Article 2 of this Annex, working or processing carried out in the EPA countries shall be considered as having been carried out in an OCTs, when the materials undergo subsequent working or processing there which goes beyond the operations referred to in Article 5(1) of this Annex.

3. For the purpose of paragraph 1 of this Article, the origin of the materials originating in an EPA country shall be determined in accordance with the rules of origin applicable to the EPA concerned and relevant provisions on proofs of origin and administrative cooperation.

The cumulation provided for in this Article shall not apply to the following:

(a)materials originating in the Republic of South Africa which cannot be imported directly in the Union duty-free-quota-free in the framework of the EPA between the Union and the Southern African Development Community (SADC);

(b)materials listed in Appendix XIII.

4. The cumulation provided for in this Article may only be applied provided that:

(a)the EPA country supplying the materials and the OCTs manufacturing the final product have undertaken to:

(i)comply or ensure compliance with this Annex; and

(ii)provide the administrative cooperation necessary to ensure the correct implementation of this Annex both with regard to the Union and between themselves;

(b)the undertakings referred to in point (a) have been notified to the Commission by the OCTs involved.

5. Where EPA countries have already complied with paragraph 4 before the entry into force of this Decision, a new undertaking shall not be required.

Article 9

Cumulation with other countries benefiting from duty-free quota-free access to the market of the Union under the Generalised System of Preferences

1. Without prejudice to Article 2 of this Annex, materials originating in countries and territories set out in paragraph 2 of this Article shall be considered as materials originating in an OCTs when incorporated into a product obtained there, provided they have undergone working or processing which goes beyond the operations referred to in Article 5(1) of this Annex.

2. For the purposes of paragraph 1, materials shall originate from a country or territory:

(a)benefiting from the ‘Special arrangement for least developed countries’ set out in the Generalised System of Preferences (GSP) (2);

(b)benefiting from duty-free quota-free access to the market of the Union at HS 6-digit level under the general arrangement of the GSP (3).

3. The origin of the materials of the countries or territories concerned shall be determined according to the rules of origin laid down pursuant to Article 33 of Regulation (EU) No 978/2012 and in accordance with Articles 32 or 41 of this Annex.

4. The cumulation provided for in this paragraph shall not apply to the following:

(a)materials which at importation to the Union are subject to antidumping or countervailing duties when originating from the country which is subject to these antidumping or countervailing duties;

(b)tuna products classified under Harmonised System Chapters 3 and 16, which are covered by Article 7 and 12 of Regulation (EU) No 978/2012, and subsequent amending and corresponding legal acts;

(c)materials which are covered by Articles 22 and 30 of Regulation (EU) No 978/2012, and subsequent amending and corresponding legal acts.

5. The cumulation provided for in paragraph 1 of this Article may only be applied provided that:

(a)the countries or territories involved in the cumulation have undertaken to comply or ensure compliance with this Annex and to provide the administrative cooperation necessary to ensure the correct implementation of this Annex, both with regard to the Union and between themselves;

(b)the undertaking referred to in point (a) has been notified to the Commission by the OCTs concerned.

6. The Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

Article 10

Extended cumulation

1. The Commission may grant, at the request of an OCTs, cumulation of origin between an OCTs and a country with which the Union has a free trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, provided that the following conditions are met:

(a)the countries or territories involved in the cumulation have undertaken to comply or ensure compliance with this Annex and to provide the administrative cooperation necessary to ensure the correct implementation of this Annex, both with regard to the Union and between themselves;

(b)the undertaking referred to in point (a) has been notified to the Commission by the OCTs concerned.

The Commission, taking into account the risk of trade circumvention and specific sensitivities of materials to be used in cumulation, may establish additional conditions for granting the cumulation requested.

2. The request referred to in the first subparagraph of paragraph 1 of this Article shall be addressed to the Commission in writing. It shall indicate the third country or countries concerned, shall contain a list of the materials subject to cumulation and shall be supported by evidence that the conditions laid down in points (a) and (b) of paragraph 1 of this Article are met.

3. The origin of the materials used and the documentary proof of origin shall be determined in accordance with the rules laid down in the relevant free trade agreement. The origin of the products to be exported to the Union shall be determined in accordance with the rules of origin laid down in this Annex.

4. In order for the obtained product to acquire originating status, it shall not be necessary that the materials originating in the third country and used in the OCTs in the manufacture of the product to be exported to the Union have undergone sufficient working or processing, provided that the working or processing carried out in the OCTs concerned goes beyond the operations described in Article 5(1) of this Annex.

5. The Commission shall publish in the Official Journal of the European Union (C series) the date on which the extended cumulation takes effect, the Union’s free trade agreement partner involved in that cumulation, the applicable conditions and the list of materials in relation to which the cumulation applies.

6. The Commission shall adopt a measure granting the cumulation referred to in paragraph 1 of this Article by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 64(2) of this Annex.

Article 11

Unit of qualification

1. The unit of qualification for the application of the provisions of this Annex shall be the particular product which is considered as the basic unit when determining classification using the Harmonised System.

2. When a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each individual item shall be taken into account when applying the provisions of this Annex.

3. 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 12

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the ex-works price thereof, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 13

Sets

Sets, as defined in General Interpretative Rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating products.

When a set is composed of originating and non-originating products, the set as a whole shall however 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 14

Neutral elements

In order to determine whether a product is an originating product, no account shall be taken of 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)any other goods which do not enter, and which are not intended to enter, into the final composition of the product.

Article 15

Accounting segregation

1. If originating and non-originating fungible materials are used in the working or processing of a product, the customs authorities of the Member States may, at the written request of economic operators, authorise the management of materials in the Union using the accounting segregation method for the purpose of subsequent export to an OCTs within the framework of bilateral cumulation, without keeping the materials on separate stocks.

2. The customs authorities of the Member States may make the granting of authorisation referred to in paragraph 1 subject to any conditions they deem appropriate.

The authorisation shall be granted only if by use of the method referred to in paragraph 3 it can be ensured that, at any time, the number of products obtained which could be considered as ‘originating in the Union’ is the same as the number that would have been obtained by using a method of physical segregation of the stocks.

If authorised, the method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the Union.

3. The beneficiary of the method referred to in paragraph 2 shall make out or, until the application of the registered exporter system, apply for proofs of origin for the quantity of products which may be considered as originating in the Union. At the request of the customs authorities of the Member States, the beneficiary shall provide a statement of how the quantities have been managed.

4. The customs authorities of the Member States shall monitor the use made of the authorisation referred to in paragraph 1.

They may withdraw the authorisation in the following cases:

(a)the beneficiary makes improper use of the authorisation in any manner whatsoever, or

(b)the beneficiary fails to fulfil any of the other conditions laid down in this Annex.

Article 16

Derogations

1. Upon the Commission’s initiative or in response to a request from a Member State or an OCTs, an OCTs may be granted a temporary derogation from the provisions of this Annex in any of the following cases:

(a)internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin provided for in Article 2 of this Annex, where it could have done so previously;

(b)it requires time to prepare itself to comply with the rules for the acquisition of origin provided for in Article 2;

(c)the development of existing industries or the creation of new industries justifies it.

2. The request referred to in paragraph 1 shall be addressed to the Commission in writing, by means of the form set out in Appendix X. It shall state the reasons for the request and shall contain appropriate supporting documents.

3. The examination of requests shall in particular take into account:

(a)the level of development or the geographical situation of the OCTs concerned, having particular regard to the economic and social impact of the decision to be taken especially in respect of employment;

(b)cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in the OCTs concerned to continue its exports to the Union, with particular reference to cases where this could lead to cessation of its activities;

(c)specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment programme would enable these rules to be satisfied in stages.

4. The Commission shall respond positively to all the requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Union industry.

5. The Commission shall take steps necessary to ensure that a decision is reached as quickly as possible and shall adopt its position 95 working days from the date of receipt of a complete application.

6. The temporary derogation shall be limited to the duration of the effects of the internal or external factors giving rise to it or to the length of time needed for the OCTs to achieve compliance with the rules or to fulfil the targets which have been set by the derogation, taking into account the particular situation of the OCTs concerned and its difficulties.

7. When a derogation is granted, it is subject to compliance with any requirements laid down as to information to be provided to the Commission concerning the use of the derogation and the management of the quantities for which the derogation was granted.

8. The Commission shall adopt a measure granting a temporary derogation referred to in paragraph 1 of this Article by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 64(2) of this Annex.

TITLE III

TERRITORIAL REQUIREMENTS

Article 17

Principle of territoriality

1. Except as provided for in Articles 7 to 10 of this Annex, the conditions set out in this Annex for acquiring originating status shall be fulfilled without interruption in the OCTs.

2. If originating products exported from the OCTs to another country are returned, they shall be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that:

(a)the products returned are the same as those which were exported; and

(b)they have not undergone any operations beyond those necessary to preserve them in good condition, while in that country or while being exported.

Article 18

Non-manipulation clause

1. The products declared for release for free circulation in the Union shall be the same products as exported from the OCTs in which they are considered to originate. They shall not have been altered, transformed in any way or subjected to operations other than operations to preserve them in good condition, prior to being declared for release for free circulation. Storage of products or consignments and splitting of consignments may take place when carried out under the responsibility of the exporter or of a subsequent holder of the goods and the products remain under customs supervision in the country or countries of transit.

2. Compliance with paragraph 1 shall be considered as satisfied unless the customs authorities have reason to believe the contrary. In such cases, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.

3. Paragraphs 1 and 2 of this Article shall apply mutatis mutandis when cumulation under Articles 7 to 10 of this Annex applies.

Article 19

Exhibitions

1. Originating products, sent from an OCTs for exhibition in a country other than an OCTs, an EPA country or a Member State, and sold after the exhibition for importation in the Union shall benefit on importation from the provisions of the Decision, provided it is shown to the satisfaction of the customs authorities that:

(a)an exporter has consigned these products from an OCTs 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 the Union;

(c)the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition;

(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 must be issued or made out in accordance with Title IV of this Annex and submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The name and address of the exhibition must 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

PROOFS OF ORIGIN

Section 1

General Requirements

Article 20

Amounts expressed in euro

1. For the application of Articles 26, 31, 43 and 44 of this Annex in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2. A consignment shall benefit from Articles 26, 31, 43 and 44 by reference to the currency in which the invoice is drawn up.

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 of each year. The amounts shall be communicated to the Commission by 15 October and shall apply from 1 January the following year. The Commission shall notify all countries concerned of the relevant amounts.

4. A Member State 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 per cent. A Member State 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, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5. The amounts expressed in euro and their equivalents in national currencies of some Member States shall be reviewed by the Commission on its own initiative or at the request of a Member State or an OCTs. When carrying out this review, the Commission 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.

Section 2

Procedures before the application of the registered exporters system

Article 21

Proof of origin

Products originating in the OCTs shall, on importation into the Union benefit from this Decision upon submission of either:

(a)a movement certificate EUR.1, a specimen of which appears in Appendix III; or

(b)in the cases specified in Article 26, a declaration, the text of which appears in Appendix VI, 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 ‘origin declaration’).

Article 22

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 OCTs on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.

2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Appendix III and IV. These forms shall be completed in accordance with this Annex. If they are hand-written, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must 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 OCTs 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 Annex.

4. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting OCTs if the products concerned can be considered as products originating in an OCTs, in the Union or in an EPA country and fulfil the other requirements of this Annex.

5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Annex. 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. The issuing customs authorities 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 23

Movement certificate EUR.1 issued retrospectively

1. Notwithstanding Article 22, a movement certificate EUR.1 may 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;

(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;

(c)a movement certificate EUR.1 was issued at the time of exportation for a consignment which was subsequently split in a third country of storage, in accordance with Article 18 of this Annex, provided that the initial EUR.1 certificate is returned to the customs authorities who issued it; or

(d)it was not issued at the time of exportation because the final destination of the consignment was not known at the time, and the destination was determined during its storage and after possible splitting of the consignment in a third country in accordance with Article 18 of this Annex.

2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his 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 agrees with that in the corresponding file.

4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrases in the ‘Remarks’ box (Box 7) of the movement certificate EUR.1.

‘ISSUED RETROSPECTIVELY’

5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.

Article 24

Issue of 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 movement certificate EUR.1 shall be endorsed in the ‘Remarks’ box (Box 7) with the following word:

‘DUPLICATE’.

3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.

4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 25

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 the Union or in an OCTs, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Union or an OCTs. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 26

Conditions for making out an origin declaration

1. An origin declaration as referred to in Article 21 (b) of this Annex may be made out:

(a)by an approved exporter as referred to in Article 27 of this Annex; 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 10 000.

2. An origin declaration may be made out if the products concerned can be considered as products originating in an OCTs, in an EPA country or in the Union and fulfil the other requirements of this Annex.

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 country or territory, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Annex.

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 Appendix VI, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country or territory. If the declaration is hand-written, 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 27 of this Annex shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.

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 longer than two years after the importation of the products to which it relates.

Article 27

Approved exporter

1. The customs authorities of the exporting country may authorise any exporter 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 Annex.

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.

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 an incorrect use of the authorisation.

Article 28

Validity of proof of origin

1. A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2. Proofs of origin which are submitted to the customs authorities of the importing country 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 country may accept the proofs of origin where the products have been submitted before the said final date.

Article 29

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country 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 the Decision.

Article 30

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or tariff headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 31

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 Annex and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can 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 considered as 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 500 EUR in the case of small packages or 1 200 EUR in the case of products forming part of travellers’ personal luggage.

Article 32

Information procedure for cumulation purposes

1. For the purpose of Article 2(2) and Article 7(1) of this Annex, the evidence of originating status within the meaning of this Annex of the materials coming from another OCTs or from the Union shall be given by means of a movement certificate EUR.1 or an origin declaration, or by means of a supplier’s declaration, provided by the exporter in the country from which the materials came. A specimen of a supplier’s declaration appears in Appendix VII. In cases where the supplying OCTs has implemented the Registered Exporter System but the OCTs of further processing has not, the evidence of originating status may also be provided by means of a statement on origin.

2. For the purpose of Article 2(2) and Article 7(2) of this Annex, the evidence of working or processing carried out in another OCTs or in the Union shall be given by means of a supplier’s declaration, provided by the exporter in the country from which the materials came. A specimen of the supplier’s declaration appears in Appendix VIII.

3. For the purpose of paragraphs 1 and 2, a separate supplier’s declaration shall be given by the supplier for each consignment of materials on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.

The supplier’s declaration may be made out on a pre-printed form.

The suppliers’ declarations shall be signed in manuscript. However, where the invoice and the supplier’s declaration are established using electronic data-processing methods, the supplier’s declaration need not be signed in manuscript, provided that the responsible officer in the supplying company is identified to the satisfaction of the customs authorities in the country or territory where the suppliers’ declarations were established. The said customs authorities may lay down conditions for the implementation of this paragraph.

The supplier’s declarations are submitted to the competent customs office in the exporting OCTs requested to issue the movement certificate EUR.1.

4. When Articles 8 and 10 are applied, the evidence of originating status in accordance with the provisions of the relevant free trade agreement between the Union and the country concerned shall be given by the proofs of origin established by the relevant free trade agreement.

5. When Article 9 is applied, the evidence of originating status in accordance with the provisions laid down in Commission Regulation (EEC) No 2454/93 (4) shall be given by the proofs of origin established by the same Regulation.

6. In the cases referred to in paragraphs 1, 2, 4 and 5, Box 7 of movement certificate EUR.1 or the origin declaration or the statement on origin shall, where appropriate, contain the indication ‘OCTs cumulation’, ‘EU cumulation’, ‘EPA cumulation’, ‘cumulation with GSP country’ or ‘extended cumulation with country x’ or ‘Cumul PTOM’, ‘Cumul UE’, ‘cumul avec pays APE’, ‘cumul avec pays SPG’ or ‘cumul étendu avec le pays x’.

Article 33

Supporting documents

The documents referred to in Article 22(3) and Article 26(3), used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration can be considered as products originating in an OCTs or in the Union or in an EPA country, and fulfil the other requirements of this Annex, 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 his accounts or internal bookkeeping;

(b)documents proving the originating status of materials used, issued or made out in an OCTs, or in the Union or in an EPA State where these documents are used in accordance with domestic law;

(c)documents proving the working or processing of materials in the OCTs, in the Union, or in an EPA country, issued or made out in an OCTs, in the Union or in an EPA country, where these documents are used in accordance with domestic law;

(d)movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in the OCTs, in the Union or in an EPA country and in accordance with this Annex.

Article 34

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 22(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 26(3).

3. The customs authorities of the exporting OCTs issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 22(2).

4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the origin declarations submitted to them.

Article 35

Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents 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.

Section 3

Procedures for the registered exporter system

Sub-section 1

Procedures at export in the oct

Article 36

General requirements

Benefits from this Decision shall apply in the following cases:

(a)in cases of goods satisfying the requirements of this Annex exported by a registered exporter referred to in Article 38;

(b)in cases of any consignment of one or more packages containing originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 10 000.

Article 37

Record of registered exporters

1. The competent authorities of the OCTs shall establish and keep up to date at all times an electronic record of registered exporters located in that country. The record shall be immediately updated where an exporter is withdrawn from the register in accordance with Article 41(2) of this Annex.

2. The record shall contain the following information:

(a)name and full address of the place where the registered exporter is established/resides, including the identifier of the country or territory (ISO alpha 2 country code);

(b)number of the registered exporter;

(c)products intended to be exported under this Decision (indicative list of Harmonised System chapters or headings as considered appropriate by the applicant);

(d)dates as from and until when the exporter is/was registered;

(e)the reason for withdrawal (registered exporter’s request/withdrawal by competent authorities). This data shall only be available to competent authorities.

3. The competent authorities of the OCTs shall notify the Commission of the national numbering system used for designating registered exporters. The number shall begin with an ISO alpha 2 country code.

Article 38

Request for registration

To be registered, exporters shall lodge an application with the competent authorities of the OCTs referred to in Article 57(1) of this Annex, using the form a model of which is set out in Appendix XI. By the completion of the form, exporters give consent to the storage of the information provided in the database of the Commission and to the publication of non-confidential data on the internet.

The application shall be accepted by the competent authorities only if it is complete.

Article 39

Withdrawal of the registration

1. Registered exporters who no longer meet the conditions for exporting any goods benefiting from this Decision, or no longer intend to export such goods, shall inform the competent authorities in the OCTs who shall immediately remove them from the record of registered exporters kept in that OCTs.

2. Without prejudice to the system of penalties and sanctions applicable in the OCTs, where registered exporters intentionally or negligently draw up, or cause to be drawn up, a statement on origin or any supporting document which contains incorrect information which leads to irregularly or fraudulently obtaining the benefit of preferential tariff treatment, the OCTs competent authorities shall withdraw the exporter from the record of registered exporters kept by the OCTs concerned.

3. Without prejudice to the possible impact of irregularities found on pending verifications, withdrawal from the record of registered exporters shall take effect for the future, namely in respect of statements made out after the date of withdrawal.

4. Exporters who have been removed from the record of registered exporters by the competent authorities in accordance with paragraph 2 may only be re-introduced into the record of registered exporters once they have proved to the competent authorities in the OCTs that they have remedied the situation which led to their withdrawal.

Article 40

Supporting documents

1. Exporters, registered or not, shall comply with the following obligations:

(a)they shall maintain appropriate commercial accounting records for production and supply of goods qualifying for preferential treatment;

(b)they shall keep available all evidence relating to the material used in the manufacture;

(c)they shall keep all customs documentation relating to the material used in the manufacture;

(d)they shall keep for at least three years from the end of the year in which the statement on origin was made out, or more if required by national law, records of:

(i)the statements on origin they made out; and

(ii)their originating and non-originating materials, production and stock accounts.

2. The records referred to in point (d) of paragraph 1 may be electronic but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed.

3. The obligations provided for in paragraphs 1 and 2 shall also apply to suppliers who provide exporters with supplier’s declarations certifying the originating status of the goods they supply.

Article 41

Proof of origin

1. A statement on origin shall be made out by the exporter when the products to which it relates are exported, if the goods concerned can be considered as originating in the OCTs.

2. By derogation from paragraph 1, a statement on origin may exceptionally be made out after exportation (retrospective statement) on condition that it is presented in the Member State of declaration for release for free circulation no longer than two years after the export. Where the splitting of a consignment takes place in accordance with Article 18 of this Annex, the statement on origin may also be made out retrospectively.

3. The statement on origin shall be provided by the exporter to his customer in the Union and shall contain the particulars specified in Appendix XII. A statement on origin shall be made out in either English or French.

It may be made out on any commercial document allowing to identify the exporter concerned and the goods involved.

4. When cumulation under Articles 2 and 7 of this Annex applies, the exporter of a product, in the manufacture of which materials originating in an OCTs or in the Union are used, shall rely on the statement on origin provided by its supplier. In cases where the supplier is established in an OCTs that has not yet implemented the Registered Exporter System, the exporter in the OCTs of further processing may also rely on a movement certificate EUR.1, an origin declaration or a supplier’s declaration.

5. In these cases, the statement on origin made out by the exporter shall, as the case may be, contain the indication ‘EU cumulation’, ‘OCTs cumulation’ or ‘Cumul UE’, ‘cumul PTOM’.

6. When Articles 8 and 10 of this Annex are applied, the evidence of originating status, in accordance with the provisions of the relevant free trade agreement between the Union and the country concerned, shall be satisfied on the basis of the proofs of origin established by the relevant free trade agreement.

In this case, the statement on origin made out by the exporter shall contain the indication ‘cumulation with EPA country’ or ‘extended cumulation with country x’ or ‘cumul avec pays APE’ or ‘cumul étendu avec le pays x’.

7. When cumulation of Article 9 of this Annex applies, the evidence of originating status established in accordance with the provisions laid down in Regulation (EEC) No 2454/93, shall be given by the proofs of origin established by the same Regulation.

In this case, the statement on origin made out by the exporter shall contain the indication ‘cumulation with GSP country’ or ‘cumul avec pays SPG’.

Article 42

Submission of a proof of origin

1. A statement on origin shall be made out for each consignment.

2. A statement on origin shall be valid for 12 months from the date of its making out by the exporter.

3. A single statement on origin may cover several consignments if the goods meet the following conditions:

(a)they are dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System;

(b)they fall within Section XVI or XVII or heading 7308 or 9406 of the Harmonised System; and

(c)they are intended to be imported by instalments.

Sub-section 2

Procedures at release for free circulation in the union

Article 43

Submission of proof of origin

1. The customs declaration for release for free circulation shall make reference to the statement on origin. The statement on origin shall be kept at the disposal of the customs authorities, which may request its submission for the verification of the declaration. Those authorities may also require a translation of the statement into the official language, or one of the official languages, of the Member State concerned.

2. Where the application of the benefits from this Decision is requested by the declarant, without a statement on origin being in his possession at the time of the acceptance of the customs declaration for release for free circulation, that declaration shall be considered as being incomplete within the meaning of Article 253(1) of Regulation (EEC) No 2454/93 and treated accordingly.

3. Before declaring goods for release for free circulation, the declarant shall take due care that the goods comply with the rules in this Annex by, in particular, checking:

(a)in the database referred to in Article 58 of this Annex that the exporter is registered to make statements on origin, except where the total value of the originating products consigned does not exceed EUR 10 000; and

(b)that the statement on origin is made out in accordance with Appendix XII.

Article 44

Exemption from proof of origin

1. The following products shall be exempted from the obligation to make out and produce a statement on origin:

(a)products sent as small packages from private persons to private persons, the total value of which does not exceed EUR 500;

(b)products forming part of travellers’ personal luggage, the total value of which does not exceed EUR 1 200.

2. The products referred to in paragraph 1 shall meet the following conditions:

(a)they are not imported by way of trade;

(b)they have been declared as meeting the conditions for benefiting from this Decision;

(c)there is no doubt as to the veracity of the declaration referred to in point (b).

3. For the purposes of point (a) of paragraph 2, imports shall not be considered as imports by way of trade if all the following conditions are met:

(a)the imports are occasional;

(b)the imports consist solely of products for the personal use of the recipients or travellers or their families;

(c)it is evident from the nature and quantity of the products that no commercial purpose is in view.

Article 45

Discrepancies and formal errors

1. The discovery of slight discrepancies between the particulars included in a statement on origin and those mentioned in the documents submitted to the customs authorities for the purpose of carrying out the formalities for importing the products shall not ipso facto render the statement on origin null and void if it is duly established that that document does correspond to the products concerned.

2. Obvious formal errors such as typing errors on a statement on origin shall 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 that document.

Article 46

Validity of proof of origin

Statements on origin which are submitted to the customs authorities of the importing country after the period of validity mentioned in Article 41(2) of this Annex may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances. In other cases of belated presentation, the customs authorities of the importing country may accept the statements on origin where the products have been presented to customs before the said final date.

Article 47

Procedure for importation by instalments

1. The procedure referred to in Article 42(3) of this Annex shall apply for a period determined by the customs authorities of the Member States.

2. The customs authorities of the Member States of importation supervising the successive releases for free circulation shall verify that the successive consignments are part of the dismantled or non-assembled products for which the statement on origin has been made out.

Article 48

Replacement of a statement of origin

1. Where products have not yet been released for free circulation, a statement on origin may be replaced by one or more replacement statements on origin, made out by the holder of the goods, for the purpose of sending all or some of the products elsewhere within the customs territory of the Union. For the purpose of being entitled to make out replacement statements on origin, holders of the goods need not be registered exporters themselves.

2. Where a statement on origin is replaced, the original statement on origin shall indicate the following:

(a)the particulars of the replacement statement(s) on origin;

(b)the names and addresses of the consignor;

(c)the consignee(s) in the Union.

The original statement on origin shall be marked as ‘Replaced’ or ‘Remplacée’, as the case may be.

3. On the replacement statement on origin the following shall be indicated:

(a)all particulars of the re-consigned products;

(b)the date on which the original statement on origin was made out;

(c)all the necessary details to be mentioned, as specified under Appendix XII;

(d)the name and address of the consignor of the products in the Union;

(e)the name and address of the consignee in the Union;

(f)the date and place of the replacement.

The person making out the replacement statement on origin may attach a copy of the initial statement on origin to the replacement statement on origin.

4. Paragraphs 1, 2 and 3 shall apply mutatis mutandis to statements replacing statements on origin that are themselves replacement statements on origin.

5. Paragraphs 1, 2 and 3 shall apply mutatis mutandis to statements replacing statements on origin further to the splitting of a consignment carried out in accordance with Article 18 of this Annex.

Article 49

Verification of statements of origin

1. The customs authorities may, where they have doubts with regard to the originating status of the products request the declarant to produce, within a reasonable time period which they shall specify, any available evidence for the purpose of verifying the accuracy of the indication on origin of the declaration or the compliance with the conditions provided for in Article 18 of this Annex.

2. The customs authorities may suspend the application of the preferential tariff measure for the duration of the verification procedure laid down in Article 64 of this Annex where:

(a)the information provided by the declarant is not sufficient to confirm the originating status of the products or the compliance with the conditions laid down in Article 17(2) or Article 18 of this Annex;

(b)the declarant does not reply within the time period allowed for provision of the information referred to in paragraph 1.

3. While awaiting either the information requested from the declarant referred to in paragraph 1, or the results of the verification procedure referred to in paragraph 2, release of the products shall be offered to the importer subject to any precautionary measures deemed necessary.

Article 50

Denial of preferences

1. The customs authorities of the Member State of importation shall refuse entitlement to the benefits of this Decision, without being obliged to request any additional evidence or send a request for verification to the OCTs where:

(a)the goods are not the same as those mentioned in the statement on origin;

(b)the declarant fails to submit a statement on origin for the products concerned, where such a statement is required;

(c)without prejudice to point (b) of Article 36 and to Article 44(1) of this Annex, the statement on origin in possession of the declarant has not been made out by an exporter registered in the OCTs;

(d)the statement on origin is not made out in accordance with Appendix XII;

(e)the conditions of Article 18 of this Annex are not met.

2. The customs authorities of the Member State of importation shall refuse entitlement to the benefits of this Decision, following a request for verification within the meaning of Article 60 of this Annex addressed to the competent authorities of the OCTs, where the customs authorities of the Member State of importation:

(a)have received a reply according to which the exporter was not entitled to make out the statement on origin;

(b)have received a reply according to which the products concerned are not originating in the OCTs concerned or the conditions of Article 17(2) of this Annex were not met;

(c)had reasonable doubt as to the validity of the statement on origin or the accuracy of the information provided by the declarant regarding the true origin of the products in question when they made the request for verification; and

(i)have received no reply within the time period permitted in accordance with Article 60 of this Annex; or

(ii)have received a reply not providing adequate answers to the questions raised in the request.

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Section 1

General

Article 51

General Principles

1. In order to ensure the proper application of the preferences, OCTs shall:

(a)put in place and to maintain the necessary administrative structures and systems required for the implementation and management in that country of the rules and procedures laid down in this Annex, including where appropriate the arrangements necessary for the application of cumulation;

(b)cooperate, through their competent authorities with the Commission and the customs authorities of the Member States.

2. The cooperation referred to in point (b) of paragraph 1 shall consist of:

(a)providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper implementation of this Annex in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States;

(b)without prejudice to Articles 49, 50, 55 and 56 of this Annex, verifying the originating status of products and the compliance with the other conditions laid down in this Annex, including verification visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations;

(c)where the verification procedure or any other available information appears to indicate that the provisions of this Annex are being contravened, the OCTs on its own initiative or at the request of the Commission or the customs authorities of the Member States shall carry out appropriate enquiries or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions. The Commission and the customs authorities of the Member States may participate in the enquiries.

3. OCTs shall submit to the Commission, before 1 January 2015, a formal undertaking to comply with the requirements of paragraph 1.

Article 52

Publication requirements and compliance

1. The Commission shall publish in the Official Journal of the European Union (C Series) the list of OCTs and the date on which they are considered to meet the conditions referred to in Articles 51 and 54, or in Article 57 of this Annex. The Commission shall update this list when a new OCTs fulfils the same conditions.

2. Products originating within the meaning of this Annex in an OCTs shall benefit, on release for free circulation in the Union, from the tariff preferences only on condition that they were exported on or after the date specified in the list referred to in paragraph 1.

3. An OCTs shall be considered to comply with Articles 51 and 54, or Article 57 of this Annex on the date on which it has:

(a)made the notification referred to in Article 54(1) or 57(1) of this Annex and, when relevant, Article 54(2) of this Annex and,

(b)submitted the undertaking referred to in Article 51(3) of this Annex.

4. For the implementation of Section 3 of Title IV and Section 3 of Title V of this Annex, OCTs shall submit the information referred to in Article 57(1)(b) of this Annex to the Commission at least three months before the actual application in their territories of the registered exporter system.

Article 53

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.

Section 2

Methods of administrative cooperation before the application of the registered exporter system

Article 54

Communication of stamps and addresses

1. The OCTs shall notify to the Commission the names and addresses of the authorities situated in their territory which are:

(a)part of the governmental authorities of the country concerned and empowered to support the Commission and the customs authorities of the Member States through the administrative cooperation as provided for in this Title;

(b)customs authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of movement certificates EUR.1 and origin declarations;

2. OCTs shall send to the Commission specimens of the stamps used.

3. The OCTs shall inform the Commission immediately of any changes to the information notified under paragraphs 1 and 2.

4. The Commission shall send this information to the customs authorities of the Member States.

Article 55

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 country 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 Annex.

2. For the purposes of implementing paragraph 1, the customs authorities of the importing country 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 country or territory giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof or 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 country or territory. 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 country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures deemed necessary.

5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in an OCTs, in the Union or in an EPA country and fulfil the other requirements of this Annex.

6. If in cases of reasonable doubt there is no reply within 10 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 56

Verification of suppliers’ declarations

1. Verification of suppliers’ declaration may be carried out at random or whenever the customs authorities of the importing country or territory have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information concerning the true origin of the materials in question.

2. The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the country or territory where the declaration was made to issue an information certificate, a specimen of which appears in Appendix IX. Alternatively, the customs authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the country or territory where the declaration was made.

A copy of the information certificate shall be preserved by the office which has issued it for at least three years.

3. The requesting customs authorities shall be informed of the results of the verification as soon as possible. The results must be such as to indicate positively whether the declaration concerning the status of the materials is correct.

4. For the purpose of verification, suppliers shall keep for not less than three years a copy of the document containing the declaration together with all necessary evidence showing the true status of the materials.

5. The customs authorities in the country or territory where the supplier’s declaration is established shall have the right to call for any evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier’s declaration.

6. Any movement certificate EUR.1 issued or made out on the basis of an incorrect supplier’s declaration shall be considered null and void.

Section 3

Methods of administrative cooperation applicable for the registered exporter system

Article 57

Communication of stamps and addresses

1. The OCTs shall notify to the Commission the names and addresses of the authorities situated in their territory which are:

(a)part of the governmental authorities of the country concerned and empowered to support the Commission and the customs authorities of the Member States through the administrative cooperation as provided for in this Title;

(b)part of the governmental authorities of the country concerned, or act under the authority of the government, and empowered to register exporters and to withdraw them from the record of registered exporters.

2. The OCTs shall inform the Commission immediately of any changes to the information notified under paragraphs 1 and 2.

3. The Commission shall send this information to the customs authorities of the Member States.

Article 58

Establishment of a database of registered exporters

1. The Commission shall establish an electronic database of registered exporters on the basis of the information supplied by the governmental authorities of OCTs and the customs authorities of Member States.

2. Only the Commission shall have an access to the database and the data contained therein. The authorities referred to in paragraph 1 shall ensure that data communicated to the Commission are kept up to date, and are complete and accurate.

3. The data processed in the database referred to in paragraph 1 of this Article shall be disclosed to the public via the internet, with the exception of the confidential information contained in boxes 2 and 3 of the application to become a registered exporter referred to in Article 28 of this Annex.

4. Personal data processed in the database referred to in paragraph 1 shall be transferred or made available to third countries or international organisations only in accordance with Article 9 of Regulation (EC) No 45/2001 of the European Parliament and of the Council (5).

5. This Decision shall in no way affect the level of protection of individuals with regard to the processing of personal data under the provisions of Union and national law, and in particular does not alter either the obligations of Member States relating to their processing of personal data under Directive 95/46/EC of the European Parliament and of the Council (6) or the obligations of the Union institutions and bodies relating to their processing of personal data under Regulation (EC) No 45/2001 when fulfilling their responsibilities.

6. Identification and registration data of exporters, constituted by the set of data listed in points 1, 3 (relating to description of activities), 4 and 5 of Appendix XI shall be published by the Commission on the internet only if the exporters concerned have freely given prior specific and informed written consent.

7. Exporters shall be provided with the information laid down in Article 11 of Regulation (EC) No 45/2001.

8. The rights of persons with regard to their registration data listed in Appendix XI and processed in national systems shall be exercised in accordance with the law of the Member State which stored their personal data implementing Directive 95/46/EC.

9. The rights of persons with regard to the processing of personal data in the central database referred to in paragraphs 1 to 4 shall be exercised in accordance with Regulation (EC) No 45/2001.

10. The national supervisory data protection authorities and the European Data Protection Supervisor, each acting within the scope of their respective competences, shall cooperate actively and ensure coordinated supervision of the database referred to in paragraphs 1 to 4.

Article 59

Control of origin

1. For the purpose of ensuring compliance with the rules concerning the originating status of products, the competent authorities of the OCTs shall carry out:

(a)verifications of the originating status of products at the request of the customs authorities of the Member States;

(b)regular controls on exporters on their own initiative.

Extended cumulation shall only be permitted under Article 10 of this Annex, if a country with which the Union has a free trade agreement in force has agreed to provide the OCTs with its support in matters of administrative cooperation in the same way as it would provide such support to the customs authorities of the Member States in accordance with the relevant provisions of the free trade agreement concerned.

2. The controls referred to in point (b) of paragraph 1 shall ensure the continued compliance of exporters with their obligations. They shall be carried out at intervals determined on the basis of appropriate risk analysis criteria. For that purpose, the competent authorities of the OCTs shall require exporters to provide copies or a list of the statements on origin they have made out.

3. The competent authorities of the OCTs shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts and, where appropriate, those of producers supplying the exporter, including at the premises, or any other check considered appropriate.

Article 60

Verifications of proof of origin

1. Subsequent verifications of statements on origin shall be carried out at random or whenever the customs authorities of the Member States have reasonable doubts as to their authenticity, the originating status of the products concerned or the fulfilment of other requirements of this Annex.

Where the customs authorities of a Member State request the cooperation of the competent authorities of an OCTs to carry out a verification of the validity of statements on origin, the originating status of products, or of both, it shall, where appropriate, indicate on its request the reasons why it has reasonable doubts on the validity of the statement on origin or the originating status of the products.

A copy of the statement on origin and any additional information or documents suggesting that the information given on that statement is incorrect may be forwarded in support of the request for verification.

The requesting Member State shall set a six-month initial deadline to communicate the results of the verification, starting from the date of the verification request.

2. If in cases of reasonable doubt there is no reply within the period specified in paragraph 1, or if the reply does not contain sufficient information to determine the real origin of the products, a second communication shall be sent to the competent authorities. This communication shall set a further deadline of not more than six months.

Article 61

Other provisions

1. Section III of this Title and Section III of Title VI shall apply mutatis mutandis to:

(a)exports from the Union to an OCTs for the purpose of bilateral cumulation;

(b)exports from one OCTs to another for the purpose of OCTs cumulation as provided for in Article 2(2) of this Annex.

2. Union exporters shall be considered by the customs authority of a Member State at their request as registered exporters for the purposes of the benefits from this Decision where they fulfil the following conditions:

(a)they have an EORI number in accordance with Articles 4k to 4t of Regulation (EEC) No 2454/93;

(b)they have the status of ‘approved exporter’ under a preferential arrangement;

(c)they provide in their request addressed to the customs authority of the Member State the following data set out in the form a model of which appears in Appendix XI:

(i)the details set out in boxes 1 and 4;

(ii)the undertaking set out in box 5.

TITLE VI

CEUTA AND MELILLA

Article 62

1. The provisions of this Annex concerning the issue, use and subsequent verification of proofs of origin shall apply mutatis mutandis to products exported from an OCTs to Ceuta and Melilla and to products exported from Ceuta and Melilla to an OCTs for the purposes of bilateral cumulation.

2. Ceuta and Melilla shall be considered as a single territory.

3. The Spanish customs authorities shall be responsible for the application of this Annex in Ceuta and Melilla.

TITLE VII

FINAL PROVISIONS

Article 63

Derogation to the registered exporter system

1. By way of derogation from the registered exporter system, the Commission may adopt decisions allowing to apply Articles 21 to 35 and Articles 54, 55 and 56 of this Annex on exports from one or several OCTs after 1 January 2017.

The derogation shall be limited to the duration necessary for the OCTs concerned to be in a position to apply Articles 38 to 50 and Articles 57 to 61 of this Annex.

2. The OCTs wishing to take advantage of the derogation provided for in paragraph 1 shall address a request to the Commission. The request shall indicate the time needed until the OCTs concerned is considered to be in a position to apply Articles 38 to 50 and Articles 57 to 61 of this Annex.

3. The Commission shall adopt a measure granting a temporary derogation referred to in paragraph 1 by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 64(2).

Article 64

Committee procedures

1. The Commission shall be assisted by the Customs Code Committee established by Article 247a of Regulation (EEC) No 2913/92.

2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 of the European Parliament and of the Council (7) shall apply.

Article 65

Application

1. This Annex shall apply from 1 January 2014.

2. Point (b) of Article 52(3) of this Annex shall apply from 1 January 2015.

3. Point (b) of Article 8(3) of this Annex shall apply until 30 September 2015.

4. Articles 21 to 35 and Articles 54, 55 and 56 of this Annex shall apply until 31 December 2016.

5. Articles 38 to 50 and Articles 57 to 61 of this Annex shall apply from 1 January 2017.


(1) Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences and repealing Council Regulation (EC) No 732/2008 (OJ L 303, 31.10.2012, p. 1).

(2) Articles 17 and 18 of Regulation (EU) No 978/2012.

(3) Point (a) of Article 1(2) of Regulation (EU) No 978/2012. Materials that benefit from duty free treatment by virtue of the special incentive arrangement for sustainable development and good governance, provided in point (b) of Article 1(2) of Regulation (EU) No 978/2012, but not under the general arrangement provided for in point (a) of Article 1(2) of that Regulation, are not covered by this provision.

(4) Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11.10.1993, p. 1).

(5) Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).

(6) Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).

(7) Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

Appendix I

Introductory notes

Note 1 —   General introduction

This Annex lays down the conditions pursuant to Article 4 of this Annex under which products shall be considered to originate in the OCTs concerned. There are four different types of rules, which vary according to the product:

(a)through working or processing a maximum content of non-originating materials is not exceeded;

(b)through working or processing the 4-digit Harmonised System heading or 6-digit Harmonised System sub-heading of the manufactured products becomes different from the 4-digit Harmonised System heading or 6-digit sub-heading respectively of the materials used;

(c)a specific working and processing operation is carried out;

(d)working or processing is carried out on certain wholly obtained materials.

Note 2 —   

The structure of the list

2.1.Columns 1 and 2 describe the product obtained. Column 1 gives the chapter number, 4-digit heading or 6-digit sub-heading number used in the Harmonised System, as appropriate. Column 2 gives the description of goods used in that system for that heading or chapter. For each entry in columns 1 and 2, subject to Note 2.4, one or more rules (‘qualifying operations’) are set out in column 3. These qualifying operations concern only non-originating materials. Where, in some cases, the entry in column 1 is preceded by ‘ex’, this signifies that the rule in column 3 applies only to the part of that heading as described in column 2.

2.2.Where several Harmonised System headings or sub-headings 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 rule in column 3 applies to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings or sub-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 rule in column 3.

2.4.Where two alternative rules are set out in column 3, separated by ‘or’, it is at the choice of the exporter which one to use.

Note 3 —   

Examples of how to apply the rules

3.1.Article 4(2) of this Annex, 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 the OCTs or in the Union.

3.2.Pursuant to Article 5 of this Annex, the working or processing carried out must go beyond the list of operations referred to in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.

Subject to the provision referred to in the first subparagraph, the rules in the list represent 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 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 rule does not prevent the use also of other materials which, because of their inherent nature, cannot satisfy this condition.

Note 4 —   

General provisions concerning certain agricultural goods

4.1.Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of an OCTs shall be treated as originating in the territory of that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country.

4.2.In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.

Note 5 —   

Terminology used in respect of certain textile products

5.1.The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.

5.2.The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.

5.3.The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.

5.4.The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 6 —   

Tolerances applicable to products made of a mixture of textile materials

6.1.Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4)

6.2.However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials:

—silk;

—wool;

—coarse animal hair;

—fine animal hair;

—horsehair;

—cotton;

—paper-making materials and paper;

—flax;

—true hemp;

—jute and other textile bast fibres;

—sisal and other textile fibres of the genus Agave;

—coconut, abaca, ramie and other vegetable textile fibres;

—synthetic man-made filaments;

—artificial man-made filaments;

—current-conducting filaments;

—synthetic man-made staple fibres of polypropylene;

—synthetic man-made staple fibres of polyester;

—synthetic man-made staple fibres of polyamide;

—synthetic man-made staple fibres of polyacrylonitrile;

—synthetic man-made staple fibres of polyimide;

—synthetic man-made staple fibres of polytetrafluoroethylene;

—synthetic man-made staple fibres of poly(phenylene sulphide);

—synthetic man-made staple fibres of poly(vinyl chloride);

—other synthetic man-made staple fibres;

—artificial man-made staple fibres of viscose;

—other artificial man-made staple fibres;

—yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;

—yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped;

—products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;

—other products of heading 5605;

—glass fibres;

—metal fibres.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin rules may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.

Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules, or woollen yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

6.3.In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, the tolerance is 20 % in respect of this yarn.

6.4.In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, the tolerance is 30 % in respect of this strip.

Note 7 —   

Other tolerances applicable to certain textile products

7.1.Where, in the list, reference is made to this Note, textile materials which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.

7.2.Without prejudice to Note 7.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.

Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.

7.3.Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

Note 8 —   

Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27

8.1.For the purposes of headings ex 2707 and 2713, the ‘specific processes’ are the following:

(a)vacuum-distillation;

(b)redistillation by a very thorough fractionation-process (1);

(c)cracking;

(d)reforming;

(e)extraction by means of selective solvents;

(f)the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

(g)polymerisation;

(h)alkylation;

(i)isomerisation.

8.2.For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:

(a)vacuum-distillation;

(b)redistillation by a very thorough fractionation-process (1);

(c)cracking;

(d)reforming;

(e)extraction by means of selective solvents;

(f)the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;

(g)polymerisation;

(h)alkylation;

(i)isomerisation;

(j)in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);

(k)in respect of products of heading 2710 only, deparaffining by a process other than filtering;

(l)in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(m)in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;

(n)in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.

(o)in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.

8.3.For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.


(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.

Appendix II

List of products and working or processing operations which confer originating status

Harmonised System headingDescription of productQualifying operation (Working or processing, carried out on non-originating materials, which confers originating status)
(1)(2)(3)
Chapter 1Live animalsAll the animals of Chapter 1 are wholly obtained
Chapter 2Meat and edible meat offalManufacture in which all the meat and edible meat offal in the products of this chapter is wholly obtained
ex Chapter 3Fish and crustaceans, molluscs and other aquatic invertebrates, except for:All fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained
0304Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozenManufacture in which all the materials of Chapter 3 used are wholly obtained
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumptionManufacture in which all the materials of Chapter 3 used are wholly obtained
ex ex0306Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumptionManufacture in which all the materials of Chapter 3 used are wholly obtained
ex ex0307Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumptionManufacture in which all the materials of Chapter 3 used are wholly obtained
Chapter 4Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included;Manufacture in which:

—all the materials of Chapter 4 used are wholly obtained; and

—the weight of sugar (1) used does not exceed 40 % of the weight of the final product
ex Chapter 5Products of animal origin, not elsewhere specified or included, except for:Manufacture from materials of any heading
ex ex051191Inedible fish eggs and roesAll the eggs and roes are wholly obtained
Chapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliageManufacture in which all the materials of Chapter 6 used are wholly obtained
Chapter 7Edible vegetables and certain roots and tubersManufacture in which all the materials of Chapter 7 used are wholly obtained
Chapter 8Edible fruit and nuts; peel of citrus fruits or melonsManufacture in which:

—all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used are wholly obtained, and

—the weight of sugar (1) used does not exceed 40 % of the weight of the final product
Chapter 9Coffee, tea, maté and spices;Manufacture from materials of any heading
Chapter 10CerealsManufacture in which all the materials of Chapter 10 used are wholly obtained
ex Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten; except for:Manufacture in which all the materials of Chapters 10 and 11, headings 0701 and 2303, and sub-heading 071010 used are wholly obtained
ex ex1106Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713Drying and milling of leguminous vegetables of heading 0708
Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodderManufacture from materials of any heading, except that of the product
Chapter 13Lac; gums, resins and other vegetable saps and extractsManufacture from materials of any heading, in which the weight of sugar (1) used does not exceed 40 % of the weight of the final product
Chapter 14Vegetable plaiting materials; vegetable products not elsewhere specified or includedManufacture from materials of any heading
ex Chapter 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:Manufacture from materials of any sub-heading, except that of the product
1501 to 1504Fats from pig, poultry, bovine, sheep or goat, fish, etc.Manufacture from materials of any heading except that of the product
1505, 1506 and 1520Wool grease and fatty substances derived therefrom (including lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. Glycerol, crude; glycerol waters and glycerol lyes.Manufacture from materials of any heading
1509 and 1510Olive oil and its fractionsManufacture in which all the vegetable materials used are wholly obtained
1516 and 1517Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
Manufacture from materials of any heading, except that of the product
Chapter 16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebratesManufacture:

—from materials of any heading, except meat and edible meat offal of Chapter 2 and materials of Chapter 16 obtained from meat and edible meat offal of Chapter 2, and

—in which all the materials of Chapter 3 and materials of Chapter 16 obtained from fish and crustaceans, molluscs and other aquatic invertebrates of Chapter 3 used are wholly obtained
ex Chapter 17Sugars and sugar confectionery; except for:Manufacture from materials of any heading, except that of the product
1702Other sugars, including chemically pure lactose and glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural honey; caramelManufacture from materials of any heading, except that of the product, in which the weight of the materials of headings 1101 to 1108, 1701 and 1703 used does not exceed 30 % of the weight of the final product
1704Sugar confectionery (including white chocolate), not containing cocoaManufacture from materials of any heading, except that of the product, in which:

—the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and

—the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60 % of the weight of final product
Chapter 18Cocoa and cocoa preparationsManufacture from materials of any heading, except that of the product, in which

—the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and

—the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60 % of the weight of final product
Chapter 19Preparations of cereals, flour, starch or milk; pastry cooks’ productsManufacture from materials of any heading, except that of the product, in which:

—the weight of the materials of Chapters 2, 3 and 16 used does not exceed 20 % of the weight of the final product, and

—the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20 % of the weight of the final product, and

—the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and

—the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60 % of the weight of final product
ex Chapter 20Preparations of vegetables, fruit, nuts or other parts of plants; except for:Manufacture from materials of any heading, except that of the product, in which the weight of sugar (1) used does not exceed 40 % of the weight of the final product
2002 and 2003Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acidManufacture in which all the materials of Chapters 7 used are wholly obtained
Chapter 21Miscellaneous edible preparations; except for:Manufacture from materials of any heading, except that of the product, in which:

—the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and

—the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60 % of the weight of final product
Chapter 22Beverages, spirits and vinegarManufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which:

—all the materials of sub-headings 080610, 200961, 200969 used are wholly obtained, and

—the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and

—the total combined weight of sugar (1) and the materials of Chapter 4 used does not exceed 60 % of the weight of final product
ex Chapter 23Residues and waste from the food industries; prepared animal fodder; except for:Manufacture from materials of any heading, except that of the product
ex ex2303Residues of starch manufactureManufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 % of the weight of the final product
2309Preparations of a kind used in animal feedingManufacture from materials of any heading, except that of the product, in which:

—all the materials of Chapters 2 and 3 used are wholly obtained, and

—the weight of materials of Chapter 10 and 11 and headings 2302 and 2303 used does not exceed 20 % of the weight of the final product, and

—the individual weight of sugar (1) and of the materials of Chapter 4 used does not exceed 40 % of the weight of the final product, and

—the total combined weight of sugar and the materials of Chapter 4 used does not exceed 60 % of the weight of final product
ex Chapter 24Tobacco and manufactured tobacco substitutes; except for:Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of Chapter 24 used
2401Unmanufactured tobacco; tobacco refuseAll unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesManufacture from materials of any heading, except that of the product and of heading 2403, and in which the weight of materials of heading 2401 used does not exceed 50 % of the total weight of materials of heading 2401 used
ex Chapter 25Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex ex2519Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesiaManufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
Chapter 26Ores, slag and ashManufacture from materials of any heading, except that of the product
ex Chapter 27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes, except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex ex2707Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuelsOperations of refining and/or one or more specific process(es) (2)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2710Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oilsOperations of refining and/or one or more specific process(es) (3)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2711Petroleum gases and other gaseous hydrocarbonsOperations of refining and/or one or more specific process(es) (3)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2712Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not colouredOperations of refining and/or one or more specific process(es) (3)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materialsOperations of refining and/or one or more specific process(es) (2)

or

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
ex Chapter 28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 29Organic chemicals; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex ex2905Metal alcoholates of alcohols of this heading and of ethanol; except for:Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
290543; 290544; 290545Mannitol; D-glucitol (sorbitol); GlycerolManufacture from materials of any sub-heading, except that of the product. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 30Pharmaceutical productsManufacture from materials of any heading
Chapter 31FertilisersManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inksManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 33Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster, except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex ex3404Artificial waxes and prepared waxes:

—With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
Manufacture from materials of any heading
Chapter 35Albuminoidal substances; modified starches; glues; enzymesManufacture from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 37Photographic or cinematographic goodsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 38Miscellaneous chemical products; except for:Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
382460Sorbitol other than that of sub-heading 290544Manufacture from materials of any sub-heading, except that of the product and except materials of sub-heading 290544. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 39Plastics and articles thereof; except for:Manufacture from materials of any heading, except that of the product.

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex ex3907– Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (4)

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
– Polyester
Manufacture from materials of any heading, except that of the product

or

Manufacture from polycarbonate of tetrabromo-(bisphenol A)

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 40Rubber and articles thereof; except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
4012Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
– Retreaded pneumatic, solid or cushion tyres, of rubber
Retreading of used tyres
– Other
Manufacture from materials of any heading, except those of headings 4011 and 4012

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex Chapter 41Raw hides and skins (other than furskins) and leather; except for:Manufacture from materials of any heading, except that of the product
4101 to 4103Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to Chapter 41Manufacture from materials of any heading
4104 to 4106Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further preparedRe-tanning of tanned or pre-tanned hides and skins of sub-headings 410411, 410419, 410510, 410621, 410631 or 410691,

or

Manufacture from materials of any heading, except that of the product
4107, 4112, 4113Leather further prepared after tanning or crustingManufacture from materials of any heading, except that of the product. However, materials of sub-headings 410441, 410449, 410530, 410622, 410632 and 410692 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place
Chapter 42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex Chapter 43Furskins and artificial fur; manufactures thereof; except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
4301Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading 4101, 4102 or 4103Manufacture from materials of any heading
ex ex4302Tanned or dressed furskins, assembled:
– Plates, crosses and similar forms
Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
– Other
Manufacture from non-assembled, tanned or dressed furskins
4303Articles of apparel, clothing accessories and other articles of furskinManufacture from non-assembled tanned or dressed furskins of heading 4302
ex Chapter 44Wood and articles of wood; wood charcoal; except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex ex4407Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointedPlaning, sanding or end-jointing
ex ex4408Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointedSplicing, planing, sanding or endjointing
ex ex4410 to ex ex4413Beadings and mouldings, including moulded skirting and other moulded boardsBeading or moulding
ex ex4415Packing cases, boxes, crates, drums and similar packings, of woodManufacture from boards not cut to size
ex ex4418– Builders’ joinery and carpentry of wood
Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
– Beadings and mouldings
Beading or moulding
ex ex4421Match splints; wooden pegs or pins for footwearManufacture from wood of any heading, except drawn wood of heading 4409
Chapter 45Cork and articles of corkManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
Chapter 46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerworkManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
Chapter 47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
Chapter 48Paper and paperboard; articles of paper pulp, of paper or of paperboardManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
Chapter 49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plansManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex Chapter 50Silk; except for:Manufacture from materials of any heading, except that of the product
ex ex5003Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combedCarding or combing of silk waste
5004 to ex ex5006Silk yarn and yarn spun from silk wasteSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting (5)
5007Woven fabrics of silk or of silk waste:Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn or twisting, in each case accompanied by weaving

or

Weaving accompanied by dyeing

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)
ex Chapter 51Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:Manufacture from materials of any heading, except that of the product
5106 to 5110Yarn of wool, of fine or coarse animal hair or of horsehairSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning (5)
5111 to 5113Woven fabrics of wool, of fine or coarse animal hair or of horsehair:Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)
ex Chapter 52Cotton; except for:Manufacture from materials of any heading, except that of the product
5204 to 5207Yarn and thread of cottonSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning (5)
5208 to 5212Woven fabrics of cotton:Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)
ex Chapter 53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:Manufacture from materials of any heading, except that of the product
5306 to 5308Yarn of other vegetable textile fibres; paper yarnSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning (5)
5309 to 5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)
5401 to 5406Yarn, monofilament and thread of man-made filamentsExtrusion of man-made fibres accompanied by spinning OR spinning of natural fibres (5)
5407 and 5408Woven fabrics of man-made filament yarn:Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Twisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47,5 % of the ex-works price of the product

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)
5501 to 5507Man-made staple fibresExtrusion of man-made fibres
5508 to 5511Yarn and sewing thread of man-made staple fibresSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning (5)
5512 to 5516Woven fabrics of man-made staple fibres:Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)
ex Chapter 56Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres

or

Flocking accompanied by dyeing or printing (5)
5602Felt, whether or not impregnated, coated, covered or laminated:
– Needleloom felt
Extrusion of man-made fibres accompanied by fabric formation,

However:

polypropylene filament of heading 5402,

polypropylene fibres of heading 5503 or 5506, or

polypropylene filament tow of heading 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex,

may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

or

Fabric formation alone in the case of felt made from natural fibres (5)
– Other
Extrusion of man-made fibres accompanied by fabric formation,

or

Fabric formation alone in the case of other felt made from natural fibres (5)
5603Nonwovens, whether or not impregnated, coated, covered or laminatedExtrusion of man-made fibres, or use of natural fibres, accompanied by nonwoven techniques including needle punching
5604Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
– Rubber thread and cord, textile covered
Manufacture from rubber thread or cord, not textile covered
– Other
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres (5)
5605Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metalExtrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres (5)
5606Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarnExtrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres

or

Spinning accompanied with flocking

or

Flocking accompanied by dyeing (5)
Chapter 57Carpets and other textile floor coverings:Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Manufacture from coir yarn or sisal yarn or jute yarn

or

Flocking accompanied by dyeing or by printing

Or

Tufting accompanied by dyeing or by printing

Extrusion of man-made fibres accompanied by non-woven techniques including needle punching (5)

However:

—polypropylene filament of heading 5402,

—polypropylene fibres of heading 5503 or 5506, or

—polypropylene filament tow of heading 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product

Jute fabric may be used as a backing
ex Chapter 58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or flocking or coating

or

Flocking accompanied by dyeing or by printing

or

Yarn dyeing accompanied by weaving

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)
5805Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made upManufacture from materials of any heading, except that of the product
5810Embroidery in the piece, in strips or in motifsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
5901Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundationsWeaving accompanied by dyeing or by flocking or by coating

or

Flocking accompanied by dyeing or printing
5902Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
– Containing not more than 90 % by weight of textile materials
Weaving
– Other
Extrusion of man-made fibres accompanied by weaving
5903Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902Weaving accompanied by dyeing or by coating

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shapeWeaving accompanied by dyeing or by coating (5)
5905Textile wall coverings:
– Impregnated, coated, covered or laminated with rubber, plastics or other materials
Weaving accompanied by dyeing or by coating
– Other
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving

or

Weaving accompanied by dyeing or by coating

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5):
5906Rubberised textile fabrics, other than those of heading 5902:
– Knitted or crocheted fabrics
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting

or

Knitting accompanied by dyeing or by coating

or

Dyeing of yarn of natural fibres accompanied by knitting (5)
– Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
Extrusion of man-made fibres accompanied by weaving
– Other
Weaving accompanied by dyeing or by coating

or

Dyeing of yarn of natural fibres accompanied by weaving
5907Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the likeWeaving accompanied by dyeing or by flocking or by coating

or

Flocking accompanied by dyeing or by printing

or

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
5908Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
– Incandescent gas mantles, impregnated
Manufacture from tubular knitted gas-mantle fabric
– Other
Manufacture from materials of any heading, except that of the product
5909 to 5911Textile articles of a kind suitable for industrial use:
– Polishing discs or rings other than of felt of heading 5911
Weaving
– Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
Extrusion of man-made fibres or Spinning of natural and/or of man-made staple fibres, in each case accompanied by weaving

or

Weaving accompanied by dyeing or coating

Only the following fibres may be used:

– – coir yarn

– – yarn of polytetrafluoroethylene (6),

– – yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,

– – yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,

– – monofil of polytetrafluoroethylene (6),

– – yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),

– – glass fibre yarn, coated with phenol resin and gimped with acrylic

yarn (6),

– – copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid
– Other
Extrusion of man-made filament yarn OR spinning of natural or man-made staple fibres, accompanied by weaving (5)

or

Weaving accompanied by dyeing or coating
Chapter 60Knitted or crocheted fabricsSpinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting

or

Knitting accompanied by dyeing or by flocking or by coating

or

Flocking accompanied by dyeing or by printing

or

Dyeing of yarn of natural fibres accompanied by knitting

or

Twisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47,5 % of the ex-works price of the product
Chapter 61Articles of apparel and clothing accessories, knitted or crocheted:
– Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Knitting and making-up (including cutting) (5)  (7)
– Other
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products)

or

Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products) (5)
ex Chapter 62Articles of apparel and clothing accessories, not knitted or crocheted; except for:Weaving accompanied by making-up (including cutting)

or

Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)  (7)
ex ex6202, ex ex6204, ex ex6206, ex ex6209 and ex ex6211Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroideredWeaving accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (7)
ex ex6210 and ex ex6216Fire-resistant equipment of fabric covered with foil of aluminised polyesterWeaving accompanied by making-up (including cutting)

or

Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product accompanied by making-up (including cutting) (7)
ex ex6212Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted
– Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
Knitting and making-up (including cutting) (5)  (7)
– Other
Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products)

or

Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products) (5)
6213 and 6214Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
– Embroidered
Weaving accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (7)

or

Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)  (7)
– Other
Weaving accompanied by making-up (including cutting)

or

Making-up followed by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product (5)  (7)
6217Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
– Embroidered
Weaving accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (7)
– Fire-resistant equipment of fabric covered with foil of aluminised polyester
Weaving accompanied by making-up (including cutting)

or

Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product accompanied by making-up (including cutting) (7)
– Interlinings for collars and cuffs, cut out
Manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
– Other
Weaving accompanied by making-up (including cutting) (7)
ex Chapter 63Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:Manufacture from materials of any heading, except that of the product
6301 to 6304Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
– Of felt, of nonwovens
Extrusion of man-made fibres or use of natural fibres in each case accompanied by non-woven process including needle punching and making-up (including cutting) (5)
– Other:
– – Embroidered
Weaving or knitting accompanied by making-up (including cutting)

Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (7)
– – Other
Weaving or knitting accompanied by making-up (including cutting)
6305Sacks and bags, of a kind used for the packing of goodsExtrusion of man-made fibres or spinning of natural and/or man-made staple fibres accompanied by weaving or knitting and making-up (including cutting) (5)
6306Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
– Of nonwovens
Extrusion of man-made fibres or natural fibres in each case accompanied by any non-woven techniques including needle punching
– Other
Weaving accompanied by making-up (including cutting) (5)  (7)

or

Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product accompanied by making-up (including cutting)
6307Other made-up articles, including dress patternsManufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
6308Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail saleEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
ex Chapter 64Footwear, gaiters and the like; parts of such articles; except for:Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
6406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereofManufacture from materials of any heading, except that of the product
Chapter 65Headgear and parts thereofManufacture from materials of any heading, except that of the product
Chapter 66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
Chapter 67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hairManufacture from materials of any heading, except that of the product
ex Chapter 68Articles of stone, plaster, cement, asbestos, mica or similar materials, except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex ex6803Articles of slate or of agglomerated slateManufacture from worked slate
ex ex6812Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonateManufacture from materials of any heading
ex ex6814Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materialsManufacture from worked mica (including agglomerated or reconstituted mica)
Chapter 69Ceramic productsManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 70Glass and glassware, except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
7006Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled,
– Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (8)
Manufacture from non-coated glass-plate substrate of heading 7006
– Other
Manufacture from materials of heading 7001
7010Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glassManufacture from materials of any heading, except that of the product

or

Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)Manufacture from materials of any heading, except that of the product

or

Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product

or

Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
ex Chapter 71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
7106, 7108 and 7110Precious metals:
– Unwrought
Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110

or

Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110

or

Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
– Semi-manufactured or in powder form
Manufacture from unwrought precious metals
ex ex7107, ex ex7109 and ex ex7111Metals clad with precious metals, semi-manufacturedManufacture from metals clad with precious metals, unwrought
7115Other articles of precious metal or of metal clad with precious metalManufacture from materials of any heading, except that of the product
7117Imitation jewelleryManufacture from materials of any heading, except that of the product

or

Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 72Iron and steel; except for:Manufacture from materials of any heading, except that of the product
7207Semi-finished products of iron or non-alloy steelManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7206
7208 to 7216Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207
7217Wire of iron or non-alloy steelManufacture from semi-finished materials of heading 7207
721891 and 721899Semi-finished productsManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 721810
7219 to 7222Flat-rolled products, bars and rods, angles, shapes and sections of stainless steelManufacture from ingots or other primary forms or semi-finished materials of heading 7218
7223Wire of stainless steelManufacture from semi-finished materials of heading 7218
722490Semi-finished productsManufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 722410
7225 to 7228Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steelManufacture from ingots or other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 7224
7229Wire of other alloy steelManufacture from semi-finished materials of heading 7224
ex Chapter 73Articles of iron or steel; except for:Manufacture from materials of any heading, except that of the product
ex ex7301Sheet pilingManufacture from materials of heading 7207
7302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing railsManufacture from materials of heading 7206
7304, 7305 and 7306Tubes, pipes and hollow profiles, of iron (other than cast iron) or steelManufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7218, 7219, 7220 or 7224
ex ex7307Tube or pipe fittings of stainless steelTurning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
7308Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steelManufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
ex ex7315Skid chainManufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
ex Chapter 74Copper and articles thereof; except for:Manufacture from materials of any heading, except that of the product
7403Refined copper and copper alloys, unwroughtManufacture from materials of any heading
Chapter 75Nickel and articles thereofManufacture from materials of any heading, except that of the product
ex Chapter 76Aluminium and articles thereof; except for:Manufacture from materials of any heading, except that of the product
7601Unwrought aluminiumManufacture from materials of any heading
7607Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mmManufacture from materials of any heading, except that of the product and heading 7606
Chapter 77Reserved for possible future use in the Harmonised System
ex Chapter 78Lead and articles thereof, except for:Manufacture from materials of any heading, except that of the product
7801Unwrought lead:
– Refined lead
Manufacture from materials of any heading
– Other
Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
Chapter 79Zinc and articles thereof:Manufacture from materials of any heading, except that of the product
Chapter 80Tin and articles thereofManufacture from materials of any heading, except that of the product
Chapter 81Other base metals; cermets; articles thereofManufacture from materials of any heading
ex Chapter 82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
8206Tools of two or more of the headings 8202 to 8205, put up in sets for retail saleManufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
8211Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades thereforManufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
8214Other articles of cutlery (for example; hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
8215Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tablewareManufacture from materials of any heading, except that of the product. However, handles of base metal may be used
ex Chapter 83Miscellaneous articles of base metal; except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex ex8302Other mountings, fittings and similar articles suitable for buildings, and automatic door closersManufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
ex ex8306Statuettes and other ornaments, of base metalManufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
ex Chapter 84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
8401Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separationManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
8407Spark-ignition reciprocating or rotary internal combustion piston enginesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8408Compression-ignition internal combustion piston engines (diesel or semi-diesel enginesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8427Fork-lift trucks; other works trucks fitted with lifting or handling equipmentManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
8482Ball or roller bearingsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
8501, 8502Electric motors and generators; Electric generating sets and rotary convertersManufacture from materials of any heading, except that of the product and of heading 8503

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512Manufacture from materials of any heading, except that of the product.

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8519Sound recording and sound reproducing apparatusManufacture from materials of any heading, except that of the product and of heading 8522

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8521Video recording or reproducing apparatus, whether or not incorporating a video tunerManufacture from materials of any heading, except that of the product and of heading 8522

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8523Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8525Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and other video camera recordersManufacture from materials of any heading, except that of the product and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8526Radar apparatus, radio navigational aid apparatus and radio remote control apparatusManufacture from materials of any heading, except that of the product and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8527Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clockManufacture from materials of any heading, except that of the product and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8528Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatusManufacture from materials of any heading, except that of the product and of heading 8529

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8535 to 8537Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricityManufacture from materials of any heading, except that of the product and of heading 8538

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
854011 and 854012Cathode ray television picture tubes, including video monitor cathode ray tubesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
854231 to 854233 and 854239Monolithic integrated circuitsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

or

The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a non-party
8544Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectorsManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8545Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposesManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
8546Electrical insulators of any materialManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8547Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefore, of base metal lined with insulating materialManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8548Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this ChapterManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds:Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex Chapter 87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
8711Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-carsManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 88Aircraft, spacecraft, and parts thereof, except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex ex8804RotochutesManufacture from materials of any heading, including other materials of heading 8804

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
Chapter 89Ships, boats and floating structuresManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex Chapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
9002Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically workedManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
9033Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 91Clocks and watches and parts thereofManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
Chapter 92Musical instruments; parts and accessories of such articlesManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
Chapter 93Arms and ammunition; parts and accessories thereofManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Chapter 94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildingsManufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex Chapter 95Toys, games and sports requisites; parts and accessories thereof, except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
ex ex9506Golf clubs and parts thereofManufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
ex Chapter 96Miscellaneous manufactured articles, except for:Manufacture from materials of any heading, except that of the product

or

Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
9601 and 9602Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding.

Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatine
Manufacture from materials of any heading
9603Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees)Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
9605Travel sets for personal toilet, sewing or shoe or clothes cleaningEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
9606Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanksManufacture:

—from materials of any heading, except that of the product, and

—in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
9608Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencilholders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
9612Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxesManufacture:

—from materials of any heading, except that of the product, and

—in which the value of all the materials used does not exceed 70 % of the ex-works price of the product
961320Pocket lighters, gas fuelled, refillableManufacture in which the total value of the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
9614Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereofManufacture from materials of any heading
Chapter 97Works of art, collectors’ pieces and antiquesManufacture from materials of any heading, except that of the product


(1) See Introductory Note 4.2.

(2) For the special conditions relating to ‘specific processes’, see Introductory Notes 8.1 and 8.3.

(3) For the special conditions relating to ‘specific processes’, see Introductory Note 8.2.

(4) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(5) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.

(6) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.

(7) See Introductory Note 7.

(8) SEMII – Semiconductor Equipment and Materials Institute Incorporated

Appendix III

FORM FOR MOVEMENT CERTIFICATE EUR.1

1.Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Appendix. This form shall be printed in one or more of the languages in which this Decision is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.

2.Each certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 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.

3.The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate 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.




Appendix IV

APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1



Appendix V



Appendix VI

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.

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera no … (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 authorization 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 no … (1)) déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … (2).

Croatian version

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, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2).

Lithuanian version

Šiame dokumente išvardintų produktų eksportuotojas (muitinės liudijimo Nr … (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (2) preferencinės kilmės produktai.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (1)) kijelentem, hogy eltérő 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 no. … (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (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 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).

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. … (1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială … (2).

… (3)

(Place and date)

… (4)

(Signature of the exporter, in addition to 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 shall 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.

Appendix VII



Appendix VIII



Appendix IX

Information certificate

1.The form of the information certificate given in this Annex shall be used and printed in one or more of the official languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country or territory. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.

2.The information certificate shall measure 210 x 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.

3.The administrators of the country or territory may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.





Appendix X



Appendix XI





Appendix XII

STATEMENT ON ORIGIN

To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the goods and the date of issue (1)

French version

L’exportateur (Numéro d’exportateur enregistré – excepté lorsque la valeur des produits originaires contenus dans l’envoi est inférieure à EUR 10 000 (2)) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … (3) au sens des règles d’origine de la Décision d’association des pays et territoires d’outre-mer et que le critère d’origine satisfait est … (4)

English version

The exporter (Number of Registered Exporter – unless the value of the consigned originating products does not exceed EUR 10 000 (2)) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of … preferential origin (3) according to rules of origin of the Decision on the association of the overseas countries and territories and that the origin criterion met is … (4)


(1) Where the statement on origin replaces another statement in accordance with Article 48 of this Annex, this shall be indicated and the date of issue of the original statement shall also always be mentioned.

(2) Where the statement on origin replaces another statement, the subsequent holder of the goods establishing such a statement shall indicate his name and full address followed by the mention ‘acting on the basis of the statement on origin made out by [name and full address of the exporter in the OCTs], registered under the following number [Number of Registered Exporter of the exporter in the OCTs]’.

(3) Country of origin of products to be indicated. When the statement on origin relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 62 of this Annex, the exporter must clearly indicate them in the document on which the statement is made out by means of the symbol ‘CM’.

(4) Products wholly obtained: enter the letter ‘P’; Products sufficiently worked or processed: enter the letter ‘W’ followed by the Harmonised Commodity Description and Coding System (Harmonised System) heading at the four-digit level of the exported product (example ‘W’9618); where appropriate, the above mention shall be replaced with one of the following indications: ‘EU cumulation’, ‘OCTs cumulation’, ‘cumulation with EPA country’‘extended cumulation with country x’ or ‘Cumul UE’, ‘cumul OCTs’, ‘cumul avec pays APE’, ‘cumul étendu avec le pays x’.

Appendix XIII

Materials excluded from cumulation provisions referred to in article 8 of this annex until 1 october 2015

HS/CN-CodeDescription
1701Cane or beet sugar and chemically pure sucrose, in solid form.
1702Other 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.
ex 1704 90 corresponding to 1704 90 99Sugar confectionery, not containing cocoa (excl. chewing gum; liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances; white chocolate; pastes, including marzipan in immediate packings of a net content of 1 kg or more; throat pastilles and cough drops; sugar-coated (panned) goods; gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery; boiled sweets; toffees; caramels and similar sweet; compressed tablets)
ex 1806 10 corresponding to 1806 10 30Cocoa powder, containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
ex 1806 10 corresponding to 1806 10 90Cocoa powder containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
ex 1806 20 corresponding to 1806 20 95Food preparations containing cocoa in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg (excl. cocoa powder, preparations containing 18 % or more by weight of cocoa butter or containing a combined weight of 25 % or more of cocoa butter and milkfat; chocolate milk crumb; chocolate flavour coating; chocolate and chocolate products; sugar confectionery and substitutes thereof made from sugar substitution products, containing cocoa; spreads containing cocoa; preparations containing cocoa for making beverages)
ex 1901 90 corresponding to 1901 90 99Food 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 (excl. food preparations containing nor or less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch; food preparations in powder form of goods of headings 0401 to 0404; preparations for infant use, put up for retail sale; mixes and doughs for the preparation of bakers’ wares of heading 1905)
ex 2101 12 corresponding to 2101 12 98Products with a basis of coffee (excl. extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates)
ex 2101 20 corresponding to 2101 20 98Products with a basis of tea or maté (excl. extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates)
ex 2106 90 corresponding to 2106 90 59Flavoured or coloured sugar syrups (excl. isoglucose syrups, lactose syrup, glucose syrup and maltodextrine syrup)
ex 2106 90 corresponding to 2106 90 98Food preparations not elsewhere specified or included (excl. protein concentrates and textured protein substances; compound alcoholic preparations, other than those based on odoriferous substance, of a kind used for the manufacture of beverages; flavoured or coloured sugar syrups; preparations containing no less than 1,5 % milkfat; 5 % sucrose or isoglucose, 5 % glucose or starch)
ex 3302 10 corresponding to 3302 10 29Preparations based on odoriferous substances of a kind used as raw materials in the drinks industries containing all flavouring agents characterising a beverage with an actual alcoholic strength by volume not exceeding 0,5 % (excl. preparations containing no less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 glucose or starch)


ANNEX VII

TEMPORARY WITHDRAWAL OF PREFERENCES

Article 1

Principles concerning the withdrawal of preferences

1. The preferential arrangements provided for under Article 43 of this Decision may be withdrawn temporarily, in respect of all or of certain products originating in an OCTs, in cases of:

(a)fraud;

(b)irregularities or systematic failure to comply with or to ensure compliance with the rules concerning the origin of the products and with the procedures related thereto; or

(c)failure to provide the administrative cooperation referred to in paragraph 2 of this Article and Title V of Annex VI as required for the implementation and policing of the arrangements referred to in Articles 43 to 49 of this Decision.

2. The administrative cooperation referred to in paragraph 1 requires, inter alia, that an OCTs:

(a)communicates to the Commission and updates the information necessary for the implementation of the rules of origin and the policing thereof;

(b)assists the Union by carrying out, at the request of the customs authorities of the Member States, subsequent verification of the origin of the goods, and communicates its results in time;

(c)carries out or arranges for appropriate inquiries to identify and prevent contravention of the rules of origin;

(d)assists the Union by allowing the Commission, in coordination and close cooperation with the competent authorities of the Member States, to conduct Union inquiries on its territory, in order to verify the authenticity of documents or the accuracy of information relevant for granting the benefit of the arrangements referred to in Article 43 of this Decision;

(e)complies with or ensure compliance with the rules of origin in respect of cumulation, within the meaning of Articles 7 to 10 of Annex VI;

(f)assists the Union in the verification of conduct where there is the presumption of origin-related fraud. The existence of fraud may be presumed where imports of products under the preferential arrangements provided for in this Decision massively exceed the usual levels of the beneficiary OCTs’s exports.

Article 2

Withdrawal of preferential arrangements

1. The Commission may temporarily withdraw the preferential arrangements provided for in this Decision, in respect of all or of certain products originating in a beneficiary country, where it considers that there is sufficient evidence that a temporary withdrawal would be justified for the reasons referred to in paragraphs 1 and 2 of Article 1 of this Annex, provided that it has first:

(a)consulted the Committee referred to in Article 10 of Annex VIII in accordance with the procedure referred to in Article 3(2) of this Annex;

(b)called on the Member States to take such precautionary measures as are necessary, in order to safeguard the Union’s financial interests and/or secure compliance by the beneficiary country with its obligations; and

(c)published a notice in the Official Journal of the European Union stating that there are grounds for reasonable doubt about the application of the preferential arrangements and/or compliance by the beneficiary country with its obligations, which may call into question its right to continue to enjoy the benefits granted by this Decision.

The Commission shall inform the OCTs(s) concerned of any decision taken in accordance with this paragraph, before it becomes effective. The Commission shall also notify the Committee referred to in Article 10 of Annex VIII.

2. The period of temporary withdrawal shall not exceed six months. On conclusion of that period, the Commission shall decide either to terminate the temporary withdrawal after informing the Committee referred to in Article 10 of Annex VIII or to extend the period of temporary withdrawal in accordance with the procedure referred to in paragraph 1 of this Article.

3. Member States shall communicate to the Commission all relevant information that may justify the withdrawal of preferences, its extension or its termination.

Article 3

Committee procedure

1. For the purpose of the implementation of Article 2 of this Annex, the Commission shall be assisted by the Committee referred to in Article 10 of Annex VIII.

2. When reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.


ANNEX VIII

SAFEGUARD AND SURVEILLANCE PROCEDURES

Article 1

Definitions relative to surveillance and safeguard measures

For the purpose of the Articles 2 to 10 of this Annex relating to surveillance and safeguard measures:

(a)‘like product’ means a product which is identical, namely alike in all respects, to the product under consideration, or, in the absence of such a product, another product which, although not alike in all respects, has characteristics closely resembling those of the product under consideration;

(b)‘interested parties’ means those parties involved in the production, distribution and/or sale of the imports mentioned in Article 2(1) of this Annex and of like or directly competing products;

(c)‘serious difficulties’ shall exist where Union producers suffer deterioration in their economic and/or financial situation.

Article 2

Principles of safeguard measures

1. Where a product originating in an OCTs referred to in Article 43 of this Decision is imported in volumes and/or at prices which cause, or threaten to cause, serious difficulties to Union producers of like or directly competing products, the necessary safeguard measures may be taken in accordance with the provisions below.

2. For the purpose of implementing paragraph 1, priority shall be given to such measures as would least disturb the functioning of the Association. These measures shall not exceed the limits of what is strictly necessary to remedy the difficulties that have arisen. They cannot exceed the withdrawal of the preferential treatment granted by this Decision.

3. When safeguard measures are taken or modified, particular attention shall be paid to the interests of the OCTs involved.

Article 3

Initiation of proceedings

1. The Commission shall investigate whether safeguard measures should be taken if there is sufficient prima facie evidence that the conditions of Article 2 of this Annex are met.

2. An investigation shall be initiated upon request by a Member State, by any legal person or any association not having legal personality, acting on behalf of Union producers, or on the Commission’s own initiative if it is apparent to the Commission that there is sufficient prima facie evidence, as determined on the basis of factors referred to in Article 2 of this Annex, to justify such initiation. The request to initiate an investigation shall contain evidence that the conditions for imposing the safeguard measure set out in Article 2 of this Annex are met. The request shall be submitted to the Commission. The Commission shall, as far as possible, examine the accuracy and adequacy of the evidence provided in the request to determine whether there is sufficient prima facie evidence to justify the initiation of an investigation.

3. Where it is apparent that there is sufficient prima facie evidence to justify the initiation of a proceeding, the Commission shall publish a notice in the Official Journal of the European Union. Initiation shall take place within one month of the request received pursuant to paragraph 2. Should an investigation be initiated, the notice shall provide all necessary details about the procedure and deadlines, including the possibility of recourse to the Hearing Officer of the Directorate-General for Trade of the European Commission.

4. The rules and procedures concerning the conduct of the investigation are laid down in Article 4 of this Annex.

5. If the OCTs authorities so require and without prejudice to the deadlines referred to in this Article, a trilateral consultation referred to in Article 14 of this Decision shall be organised. The outcome of the trilateral consultation shall be transmitted to the consultative committee.

Article 4

Investigations

1. Following the initiation of the proceeding, the Commission shall commence an investigation. The period as set out in paragraph 3 shall start on the day the decision to initiate the investigation is published in the Official Journal of the European Union.

2. The Commission may request Member States to supply information and Member States shall take whatever steps are necessary in order to give effect to any such request. If that information is of general interest and is not confidential within the meaning of Article 9 of this Annex, it shall be added to the non-confidential files as provided for in paragraph 8.

3. The investigation shall be concluded within 12 months of its initiation.

4. The Commission shall seek all information it considers necessary to make a determination with regard to the conditions set out in Article 2 of this Annex, and, where it considers it appropriate, endeavour to verify that information.

5. In the investigation the Commission shall evaluate all relevant factors of an objective and quantifiable nature having a bearing on the situation of the Union industry, in particular, the market share, changes in the level of sales, production, productivity, capacity utilisation, profits and losses, and employment. This list is not exhaustive and other relevant factors may also be taken into consideration by the Commission.

6. Interested parties who have come forward within the period laid down in the notice published in the Official Journal of the European Union and representatives of the OCTs concerned may, upon written request, inspect all information made available to the Commission in connection with the investigation other than internal documents prepared by the Union authorities or those of the Member States, provided that that information is relevant to the presentation of their case and not confidential within the meaning of Article 9 of this Annex and that it is used by the Commission in the investigation. Interested parties who have come forward may communicate their views on the information to the Commission. Those views shall be taken into consideration where they are backed by sufficient prima facie evidence.

7. The Commission shall ensure that all data and statistics which are used for the investigation are available, comprehensible, transparent and verifiable.

8. The Commission shall hear the interested parties, in particular where they have made a written application within the period laid down in the notice published in the Official Journal of the European Union, showing that they are actually likely to be affected by the outcome of the investigation and that there are special reasons for them to be heard orally. The Commission shall hear such parties on further occasions if there are special reasons for them to be heard again.

9. When information is not supplied within the time limits set by the Commission, or the investigation is significantly impeded, findings may be made on the basis of the facts available. Where the Commission finds that any interested party or third party has supplied it with false or misleading information, it shall disregard that information and may make use of the facts available.

10. The Commission shall notify the OCTs concerned in writing of the initiation of an investigation.

Article 5

Prior surveillance measures

1. The products originating in the OCTs referred to in Article 43 of this Decision may be subject to special surveillance.

2. Prior surveillance measures shall be adopted by the Commission in accordance with the advisory procedure referred to in Article 10 of this Annex.

3. Prior surveillance measures shall have a limited period of validity. Unless otherwise provided, they shall cease to be valid at the end of the second six-month period following the first six months after the measures were introduced.

4. The Commission and the competent OCTs authorities shall ensure the effectiveness of the surveillance measures by introducing the methods of administrative cooperation set out in Annexes VI and VII.

Article 6

Imposition of provisional safeguard measures

1. On duly justified grounds of urgency relating to deterioration of the economic and/or financial situation of Union producers which would be difficult to remedy, provisional measures may be imposed. Provisional measures shall not apply for more than 200 days. Provisional measures shall be adopted by the Commission in accordance with the advisory procedure referred to in Article 10 of this Annex. In cases of imperative grounds of urgency, the Commission shall adopt immediately applicable provisional safeguard measures in accordance with the procedure referred to in Article 10 of this Annex.

2. Should the provisional safeguard measures be repealed because the investigation shows that the conditions set out in Article 2 are not met, any customs duty collected as a result of those provisional measures shall be refunded automatically.

Article 7

Imposition of definitive measures

1. Where the facts as finally established show that the conditions set out in Article 2 are not met, the Commission shall adopt a decision terminating the investigation and proceeding in accordance with the examination procedure referred to in Article 4. The Commission shall make public, with due regard to the protection of confidential information within the meaning of Article 9, a report setting forth its findings and reasoned conclusions reached on all pertinent issues of fact and law.

2. Where the facts as finally established show that the conditions set out in Article 2 are met, the Commission shall adopt a decision imposing definitive safeguard measures in accordance with the examination procedure referred to in Article 4 of this Annex. The Commission shall make public, with due regard to the protection of confidential information within the meaning of Article 9, a report containing a summary of the material facts and considerations relevant to the determination, and notify the OCTs authorities immediately of the decision to take the necessary safeguard measures

Article 8

Duration and review of safeguard measures

1. A safeguard measure shall remain in force only for such period of time as may be necessary to prevent or remedy the serious injury and to facilitate adjustment. That period shall not exceed three years, unless it is extended under paragraph 2.

2. The initial period of duration of a safeguard measure may exceptionally be extended by up to two years provided it is determined that the safeguard measure continues to be necessary to prevent or remedy serious difficulties.

3. Any extension pursuant to paragraph 2 shall be preceded by an investigation upon a request by a Member State, by any legal person or any association not having legal personality, acting on behalf of the Union industry, or on the Commission’s own initiative if there is sufficient prima facie evidence that the safeguard measure continues to be necessary.

4. The initiation of an investigation shall be published in accordance with Article 4 and the safeguard measure shall remain in force, pending the outcome of the investigation. The investigation and any decision regarding an extension pursuant to paragraph 2 of this Article shall be done in accordance with Articles 6 and 7.

Article 9

Confidentiality

1. Information received pursuant to this Decision shall be used only for the purpose for which it was requested. Neither information of a confidential nature nor any information provided on a confidential basis received pursuant to this Decision shall be disclosed without specific permission from the supplier of such information.

2. Each request for confidentiality shall state the reasons why the information is confidential. However, if the supplier of the information wishes neither to make it public nor to authorise its disclosure in general terms or in the form of a summary, and if it appears that the request for confidentiality is unjustified, the information concerned may be disregarded.

3. Information shall, in any case, be considered to be confidential if its disclosure is likely to have a significantly adverse effect upon the supplier or the source of such information.

4. Paragraphs 1 to 4 shall not preclude reference by the Union authorities to general information and in particular to reasons on which decisions taken pursuant to this Decision are based. Those authorities shall, however, take into account the legitimate interest of natural and legal persons concerned that their business secrets should not be divulged.

Article 10

Committee procedure

1. The Commission shall be assisted by the Committee established by Article 4(1) of Council Regulation (EC) No 260/2009 (1). That Committee shall be a Committee within the meaning of Regulation (EU) No 182/2011.

2. Where reference is made to this paragraph, Article 4 of Regulation (EU) No 182/2011 shall apply.

3. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

4. Where reference is made to this paragraph, Article 8 of Regulation (EU) No 182/2011, in conjunction with Article 4 thereof, shall apply.


(1) Council Regulation (EC) No 260/2009 of 26 February 2009 on the common rules for imports (OJ L 84, 31.3.2009, p. 1).