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11.6.2013 Official
Journal
of
the
European
Union L
159/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 530/2013
of 10 June 2013
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council
Regulation (EEC) No 2913/92 establishing the Community Customs Code
THE EUROPEAN COMMISSION,
administrative cooperation, for a period of three years
from the date of the change of their status, with the
aim to enable the subsequent verification of proofs of
Having regard to the Treaty on the Functioning of the European
origin for the products exported from those countries.
Union,
(5) Regulation
(EEC)
No
2454/93
should
therefore
be
Having regard to Council Regulation (EEC) No 2913/92 of
amended accordingly.
12 October 1992 establishing the Community Customs
Code ( 1 ), and in particular Article 247 thereof,
(6) The
measures
provided
for
in
this
Regulation
are
in
accordance with the opinion of the Customs Code
Whereas:
Committee,
(1) Regulation
(EU)
No
978/2012
of
the
European HAS ADOPTED THIS REGULATION:
Parliament and of the Council of 25 October 2012
applying a scheme of generalised tariff preferences and
Article 1
repealing Council Regulation (EC) No 732/2008 ( 2 )
provides for tariff preferences that apply from
Regulation (EEC) No 2454/93 is amended as follows:
1 January 2014. In accordance with Regulation (EU)
No 978/2012, in order to benefit from the tariff prefer
(1) Article 66 is replaced by the following:
ences, the products for which the tariff preferences are
claimed have to originate in a beneficiary country.
‘Article 66
This section lays down the rules concerning the definition
(2)
The rules of origin on the basis of which the Union
scheme of generalised tariff preferences (‘the scheme’) is
of the concept of “originating products”, the procedures
implemented were adapted in 2010 and are laid down in
and the methods of administrative cooperation related
Articles 66 to 97w of Commission Regulation (EEC)
thereto, for the purposes of the application of the
No 2454/93 (
scheme of generalised tariff preferences (GSP) granted by

3 ). The changes provided for in Regulation
(EU) No 978/2012 concern, inter alia, the country
the Union by Regulation (EU) No 978/2012 of the
coverage of the scheme and have thus an impact on
European Parliament and of the Council (*) to developing
certain provisions of Regulation (EEC) No 2454/93,
countries (“the scheme”).
especially those regarding regional cumulation. Regu
lation (EEC) No 2454/93 should reflect those changes.
___________
(*) OJ L 303, 31.10.2012, p. 1.’;
(3) It
is
therefore
necessary
to
provide
that
regional
cumu
lation applies amongst countries in the same regional
(2) Article 67 is amended as follows:
group only where they are, at the time of exportation
of the product to the Union, beneficiaries of the scheme.
(a) in paragraph 1, point (a) is replaced by the following:
‘(a) “beneficiary country” means a country or territory
(4) It
is
also
necessary
to
provide
that
where
countries
are
no
as defined in Article 2(d) of Regulation (EU) No
longer beneficiaries of the scheme, certain of their
978/2012;’;
obligations continue to apply, in particular as regards
(b) the following paragraph 1a is inserted:
‘1a. For
the
purpose
of
paragraph
1(a),
where
( 1 ) OJ L 302, 19.10.1992, p. 1.
( 2 ) OJ L 303, 31.10.2012, p. 1.
reference is made to a “beneficiary country”, the term
( 3 ) OJ L 253, 11.10.1993, p. 1.
shall also cover and cannot exceed the limits of the

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L 159/2
EN
Official Journal of the European Union
11.6.2013
territorial sea of that country or territory within the
(c) Group III: Bangladesh, Bhutan, India, Maldives,
meaning of the United Nations Convention on the Law
Nepal, Pakistan, Sri Lanka;
of the Sea (Montego Bay Convention, 10 December
1982).’;
(d) Group IV: Argentina, Brazil, Paraguay and
(3) in Article 70, paragraphs 1 and 2 are replaced by the
Uruguay.
following:
2. Regional
cumulation
between
countries
within
‘1. The
Commission
will
publish
in
the Official Journal of
the same group shall apply only where the following
the European Union (C series) the list of beneficiary
conditions are fulfilled:
countries and the date on which they are considered to
meet the conditions referred to in Articles 68 and 69. The
(a) the countries involved in the cumulation are, at the
Commission will update this list when a new beneficiary
time of exportation of the product to the Union:
country fulfils the same conditions and when a beneficiary
country no longer fulfils the conditions.
(i) beneficiary countries as long as the registered
2. Products
originating
within
the
meaning
of
this
exporter system has not yet been implemented
section in a beneficiary country shall benefit, on release
in those countries;
for free circulation in the Union, from the scheme only on
condition that they were exported from a beneficiary
(ii) beneficiary countries as included in the list
country on or after the date specified in the list referred
referred to in Article 70(1) where the registered
to in paragraph 1.’;
exporter system has been implemented in
those countries;
(4) Article 71 is replaced by the following:
‘Article 71
(b) for the purpose of regional cumulation between
the countries of a regional group the rules of
1. Failure
by
the
competent
authorities
of
a
beneficiary
origin laid down in this Section apply;
country to comply with Articles 68(1), 69(2), 91, 92, 93
or 97g or systematic failure to comply with Article 97h(2)
(c) the countries of the regional group have under
may entail temporary withdrawal of preferences under the
taken:
scheme for that country, in accordance with Article 21 of
Regulation (EU) No 978/2012.
(i) to comply or ensure compliance with this
2. For
the
purpose
of
this
Section,
where
a
country
or
Section; and
territory has been removed from the list of beneficiary
countries referred to in Article 70(1), the obligations laid
(ii) to provide the administrative cooperation
down in Articles 68, 88(1)(b), 97g(1)(a), 97g(3) and
necessary to ensure the correct implementation
97i(1)(b) shall continue to apply to that country or
of this Section both with regard to the Union
territory for a period of three years from the date of its
and between themselves;
removal from that list.’;
(d) the undertakings referred to in point (c) have been
(5) in Article 75, paragraph 3 is replaced by the following:
notified to the Commission by the Secretariat of
the regional group concerned or another
‘3. The
conditions
of
paragraph
2
may
each
be
fulfilled
competent joint body representing all the
in Member States or in different beneficiary countries
members of the group in question.
insofar as all the beneficiary countries involved benefit
from regional cumulation in accordance with Article 86(1)
and (5). In this case, the products shall be deemed to have
For the purposes of point (b), where the qualifying
the origin of the beneficiary country under which flag the
operation laid down in Part II of Annex 13a is not
vessel or factory ship sails in accordance with point (b) of
the same for all countries involved in cumulation, the
paragraph 2.
origin of products exported from one country to
another country of the regional group for the
The first subparagraph shall apply only provided that the
purpose of regional cumulation shall be determined
conditions laid down in Article 86(2)(a), (c) and (d) have
on the basis of the rule which would apply if the
been fulfilled.’;
products were being exported to the Union.
(6) Article 86 is amended as follows:
Where countries in a regional group have already
(a) paragraphs 1 and 2 are replaced by the following:
complied with points (c) and (d) of the first
subparagraph before 1 January 2011, a new under
‘1. Regional
cumulation
shall
apply
to
the
following
taking shall not be required.’;
four separate regional groups:
(a) Group I: Brunei, Cambodia, Indonesia, Laos,
(b) in paragraph 4, the first subparagraph is replaced by
Malaysia, Myanmar/Burma, Philippines, Thailand,
the following:
Vietnam;
‘4. Regional cumulation between beneficiary
(b) Group II: Bolivia, Colombia, Costa Rica, Ecuador,
countries in the same regional group shall apply
El Salvador, Guatemala, Honduras, Nicaragua,
only under the condition that the working or
Panama, Peru, Venezuela;
processing carried out in the beneficiary country

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EN
11.6.2013 Official
Journal
of
the
European
Union L
159/3
where the materials are further processed or incor
(10) in Article 97s, paragraph 2 is replaced by the following:
porated goes beyond the operations described in
Article 78(1) and, in the case of textile products,
also beyond the operations set out in Annex 16.’;
‘2. For the purpose of Article 97k(4) the Commission
will publish, in the Official Journal of the European Union (C
(c) in paragraph 5, point (a) is replaced by the following:
series), the date on which a country or territory admitted
or readmitted as a beneficiary country in respect of
products referred to in Regulation (EU) No 978/2012
met the obligations set out in paragraph 1 of this Article.’;
‘(a) the conditions laid down in paragraph 2(a) and (b)
are met, and’;
(11) Annex 13a is amended as follows:
(7) in Article 88(1), point (b) is replaced by the following:
(a) Introductory Note 1.1 is replaced by the following:
‘(b) exports from one beneficiary country to another for
the purposes of regional cumulation as provided for in
Article 86(1) and (5), without prejudice to the second
subparagraph of Article 86(2)(b).’;
‘1.1. This Annex sets out rules for all products, but
the fact that a product is included in it does not
mean that it is necessarily covered by the scheme
(8) Article 97k is amended as follows:
of generalised tariff preferences (GSP). The list of
products covered by the GSP, the scope of GSP
preferences and the exclusions applicable to
(a) paragraph 4 is replaced by the following:
certain beneficiary countries are laid down in
Regulation (EU) No 978/2012 (for the period
from 1 January 2014 to 31 December 2023).’;
‘4. When a country or territory is admitted or read
mitted as a beneficiary country in respect of products
referred to in Regulation (EU) No 978/2012, goods
(b) Introductory Note 2.5 is replaced by the following:
originating in that country or territory shall benefit
from the generalised system of preferences on
condition that they were exported from the beneficiary
country or territory on or after the date referred to in
‘2.5. In most cases, the rule(s) set out in column 3
Article 97s.’;
shall apply to all beneficiary countries listed in
Annex II to Regulation (EU) No 978/2012.
However, for some products originating in bene
(b) the following paragraphs 6 and 7 are added:
ficiary countries of the special arrangement for
least developed countries, as listed in Annex IV
to Regulation (EU) No 978/2012 (“LDC bene
‘6. For the purpose sub-section 2 and 3 of this
ficiary countries”), a less stringent rule shall
Section, where a country or territory has been
apply. In these cases, column 3 is split into
removed from the list of beneficiary countries
two subcolumns, (a) and (b), with subcolumn
referred to in Article 97s(2), the obligations laid
(a) showing the rule applicable to LDC bene
down in Articles 97k(2), 97l(5), 97t(3), (4), (6) and
ficiary countries and subcolumn (b) showing
(7) and 97u(1) shall continue to apply to that
the rule applicable to all other beneficiary
country or territory for a period of three years from
countries as well as to exports from the
the date of its removal from that list.
European Union to a beneficiary country for
the purposes of bilateral cumulation.’;
7. The obligations referred to in paragraph 6 shall
apply to Singapore for a period of three years starting
(12) The title of the third column of Annex 13b is replaced by
from 1 January 2014.’;
the following: ‘Group I: Brunei, Cambodia, Indonesia, Laos,
Malaysia, Myanmar/Burma, Philippines, Thailand, Vietnam’.
(9) in Article 97m, paragraph 1 is replaced by the following:
Article 2
‘1. The
invoice
declaration
may
be
made
out
by
any
exporter operating in a beneficiary country for any
This Regulation shall enter into force on the twentieth day
consignment consisting of one or more packages
following that of its publication in the Official Journal of the
containing originating products whose total value does
European Union.
not exceed EUR 6 000, and provided that the adminis
trative cooperation referred to in Article 97k(2) applies
to this procedure.’;
It shall apply from 1 January 2014.

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L 159/4
EN
Official Journal of the European Union
11.6.2013
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 10 June 2013.
For the Commission
The President
José Manuel BARROSO

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Document Outline

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