ANNEX VI

TABLE OF CONTENTS TITLE I | GENERAL PROVISIONS | 37 TITLE II | DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS | 38 TITLE III | TERRITORIAL REQUIREMENTS | 44 TITLE IV | PROOFS OF ORIGIN SECTION 1 RULES APPLYING FROM THE ENTRY INTO FORCE OF THE OAD | 45 TITLE V | ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION | 53 TITLE VI | CEUTA AND MELILLA | 57 TITLE VII | FINAL PROVISIONS | 57 Appendices I to XIII | 59 For the purposes of this Annex the following definitions shall apply: ‘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; ‘manufacture’ means any kind of working or processing including assembly; ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product; ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation; ‘goods’ means both materials and products; ‘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; ‘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); ‘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; ‘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. ‘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; ‘net weight’ means the weight of the goods themselves without packing materials and packing containers of any kind; ‘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; ‘classified’ refers to the classification of a product or material under a particular heading or sub-heading of the Harmonised System; ‘consignment’ means products which are either: sent simultaneously from one exporter to one consignee; or 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. ‘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; ‘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; ‘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; ‘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). 1. The following products shall be considered as originating in an OCTs: products wholly obtained in an OCTs within the meaning of Article 3 of this Annex; 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. 1. The following shall be considered as wholly obtained in an OCTs: mineral products extracted from its soil or from its seabed; plants and vegetable products grown or harvested there; live animals born and raised there; products from live animals raised there; products from slaughtered animals born and raised there; products obtained by hunting or fishing conducted there; products of aquaculture where the fish, crustaceans and molluscs are born there or raised there from eggs, larvae or fry; products of sea fishing and other products taken from the sea outside any territorial sea by its vessels; products made on board its factory ships exclusively from the products referred to in point (h); used articles collected there fit only for the recovery of raw materials; waste and scrap resulting from manufacturing operations conducted there; products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights; 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: they are registered in an OCTs or in a Member State; they sail under the flag of an OCTs or of a Member State; they meet one of the following conditions: they are at least 50 % owned by nationals of the OCTs or of Member States; or 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. 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. 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: preserving operations to ensure that the products remain in good condition during transport and storage; breaking-up and assembly of packages; washing, cleaning; removal of dust, oxide, oil, paint or other coverings; ironing or pressing of textiles and textile articles; simple painting and polishing operations; husking and partial or total milling of rice; polishing and glazing of cereals and rice; operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar; peeling, stoning and shelling, of fruits, nuts and vegetables; sharpening, simple grinding or simple cutting; sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles); simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; simple mixing of products, whether or not of different kinds; mixing of sugar with any material; simple addition of water or dilution or dehydration or denaturation of products; simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; a combination of two or more of the operations specified in points (a) to (o); 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. 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: 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; 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. 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. 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: 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); materials listed in Appendix XIII. 4. The cumulation provided for in this Article may only be applied provided that: the EPA country supplying the materials and the OCTs manufacturing the final product have undertaken to: comply or ensure compliance with this Annex; and provide the administrative cooperation necessary to ensure the correct implementation of this Annex both with regard to the Union and between themselves; 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. 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: benefiting from the ‘Special arrangement for least developed countries’ set out in the Generalised System of Preferences (GSP) (2); 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: 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; 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; 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: 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; 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. 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: 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; 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. 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. 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. 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. 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: energy and fuel; plant and equipment; machines and tools; any other goods which do not enter, and which are not intended to enter, into the final composition of the product. 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: the beneficiary makes improper use of the authorisation in any manner whatsoever, or the beneficiary fails to fulfil any of the other conditions laid down in this Annex. 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: 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; it requires time to prepare itself to comply with the rules for the acquisition of origin provided for in Article 2; 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: 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; 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; 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. 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: the products returned are the same as those which were exported; and they have not undergone any operations beyond those necessary to preserve them in good condition, while in that country or while being exported. 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. 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: an exporter has consigned these products from an OCTs to the country in which the exhibition is held and has exhibited them there; the products have been sold or otherwise disposed of by that exporter to a person in the Union; the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; 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. 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. Products originating in the OCTs shall, on importation into the Union benefit from this Decision upon submission of either: a movement certificate EUR.1, a specimen of which appears in Appendix III; or 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’). 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. 1. Notwithstanding Article 22, a movement certificate EUR.1 may be issued after exportation of the products to which it relates if: it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; 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; 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 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. 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. 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. 1. An origin declaration as referred to in Article 21 (b) of this Annex may be made out: by an approved exporter as referred to in Article 27 of this Annex; or 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. 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. 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. 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. 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. 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. 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’. 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: 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; 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; 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; 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. 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. 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. Benefits from this Decision shall apply in the following cases: in cases of goods satisfying the requirements of this Annex exported by a registered exporter referred to in Article 38; 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. 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: 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); number of the registered exporter; products intended to be exported under this Decision (indicative list of Harmonised System chapters or headings as considered appropriate by the applicant); dates as from and until when the exporter is/was registered; 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. 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. 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. 1. Exporters, registered or not, shall comply with the following obligations: they shall maintain appropriate commercial accounting records for production and supply of goods qualifying for preferential treatment; they shall keep available all evidence relating to the material used in the manufacture; they shall keep all customs documentation relating to the material used in the manufacture; 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: the statements on origin they made out; and 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. 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’. 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: they are dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System; they fall within Section XVI or XVII or heading 7308 or 9406 of the Harmonised System; and they are intended to be imported by instalments. 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: 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 that the statement on origin is made out in accordance with Appendix XII. 1. The following products shall be exempted from the obligation to make out and produce a statement on origin: products sent as small packages from private persons to private persons, the total value of which does not exceed EUR 500; 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: they are not imported by way of trade; they have been declared as meeting the conditions for benefiting from this Decision; 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: the imports are occasional; the imports consist solely of products for the personal use of the recipients or travellers or their families; it is evident from the nature and quantity of the products that no commercial purpose is in view. 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. 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. 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. 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: the particulars of the replacement statement(s) on origin; the names and addresses of the consignor; 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: all particulars of the re-consigned products; the date on which the original statement on origin was made out; all the necessary details to be mentioned, as specified under Appendix XII; the name and address of the consignor of the products in the Union; the name and address of the consignee in the Union; 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. 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: 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; 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. 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: the goods are not the same as those mentioned in the statement on origin; the declarant fails to submit a statement on origin for the products concerned, where such a statement is required; 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; the statement on origin is not made out in accordance with Appendix XII; 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: have received a reply according to which the exporter was not entitled to make out the statement on origin; 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; 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 have received no reply within the time period permitted in accordance with Article 60 of this Annex; or have received a reply not providing adequate answers to the questions raised in the request. 1. In order to ensure the proper application of the preferences, OCTs shall: 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; 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: 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; 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; 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. 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: 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, 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. 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. 1. The OCTs shall notify to the Commission the names and addresses of the authorities situated in their territory which are: 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; 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. 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. 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. 1. The OCTs shall notify to the Commission the names and addresses of the authorities situated in their territory which are: 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; 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. 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. 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: verifications of the originating status of products at the request of the customs authorities of the Member States; 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. 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. 1. Section III of this Title and Section III of Title VI shall apply mutatis mutandis to: exports from the Union to an OCTs for the purpose of bilateral cumulation; 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: they have an EORI number in accordance with Articles 4k to 4t of Regulation (EEC) No 2454/93; they have the status of ‘approved exporter’ under a preferential arrangement; 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: the details set out in boxes 1 and 4; the undertaking set out in box 5. 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. 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). 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. 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.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.