2005/904/EC，欧盟－摩洛哥联合理事会决定第2/2005号，对欧洲－地中海协议中有关原产地产品概念的定义和管理合作方法的议定书4进行修订
技术法规类型：欧盟Eurlex法规 来源：tbtmap
EURLEX ID：22005D0904
OJ编号：OJ L 336, 21.12.2005, p. 1-118
中文标题：2005/904/EC，欧盟－摩洛哥联合理事会决定第2/2005号，对欧洲－地中海协议中有关原产地产品概念的定义和管理合作方法的议定书4进行修订
原文标题：2005/904/EC: Decision No 2/2005 of the EU-Morocco Association Council of 18 November 2005 amending Protocol 4 to the Euro-Mediterranean Agreement, concerning the definition of the concept of originating products and methods of administrative cooperation
分类：11.40.10.20_地中海国家
文件类型：外部关系 Decision|决定
生效日期：2005-11-18
废止日期：2058-12-31
法规全文：查看欧盟官方文件
| 21.12.2005 | EN | Official Journal of the European Union | L 336/1 |
DECISION NO 2/2005 OF THE EU-MOROCCO ASSOCIATION COUNCIL
of 18 November 2005
amending Protocol 4 to the Euro-Mediterranean Agreement, concerning the definition of the concept of ‘originating products‘�and methods of administrative cooperation
(2005/904/EC)
THE ASSOCIATION COUNCIL,
Having regard to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part (1), hereinafter referred to as ‘the Agreement‘� signed in Brussels on 26 February 1996, and in particular Article 39 of Protocol 4 thereto,
Whereas:
| (1) | Protocol 4 to the Agreement provides for the bilateral cumulation of origin between the Community and Morocco, and for full cumulation of origin between the Community, Morocco, Algeria and Tunisia. |
| (2) | The extension of the system of cumulation is desirable making it possible to use materials originating in the Community, Bulgaria, Romania, Iceland, Norway, Switzerland (including Liechtenstein), the Faeroe Islands, Turkey or in any other country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, in order to develop trade and promote regional integration. |
| (3) | For the purposes of implementing the extended system of cumulation only between the countries which have fulfilled the necessary conditions and in order to avoid circumvention of customs duties, it is necessary to introduce new provisions concerning certification of origin. |
| (4) | For the purposes of implementing the extended system of cumulation and in order to avoid circumvention of customs duties, it is necessary to harmonise the provisions concerning the prohibition of drawback of, or exemption from, customs duties and the processing requirements laid down in Protocol 4 for non-originating materials to obtain originating status. |
| (5) | The extended system of cumulation of origin implies that the same provisions on rules of origin apply in the context of preferential agreements concluded between the countries concerned. |
| (6) | Goods in transit or storage on the day on which this Decision becomes applicable should be covered by transitional provisions allowing them to benefit from the extended system of cumulation. |
| (7) | To facilitate trade and simplify administrative tasks it is desirable to allow trade operators to use long-term suppliers' declarations. |
| (8) | Joint Declarations concerning the Principality of Andorra and the Republic of San Marino have to be introduced while at the same time Joint Declarations on Articles 1, 19, 33 and 39 do not need to be maintained. |
| (9) | Some technical amendments are required in order to correct anomalies in and between the different language versions of the text. |
| (10) | It is therefore appropriate, for the proper functioning of the Agreement and with a view to facilitating the work of users and customs administrations, to incorporate in a new text of Protocol 4 all the provisions in question, |
HAS DECIDED AS FOLLOWS:
Article 1
Protocol 4 to the Agreement, concerning the definition of ‘originating products‘�and methods of administrative cooperation, shall be replaced by the text attached hereto, together with the relevant Joint Declarations.
Article 2
This Decision shall enter into force on the day of its adoption.
It shall apply from the first day of the month following the day of its adoption.
Done at Brussels, 18 November 2005.
For the Association Council
The President
M. BENA脧SSA
PROTOCOL 4
concerning the definition of the concept of ‘originating products‘�and methods of administrative cooperation
TABLE OF CONTENTS
TITLE I
GENERAL PROVISIONS
Article 1
TITLE II
DEFINITION OF THE CONCEPT OF ‘極RIGINATING PRODUCTS‘�/p>
Article 2
Article 3
Article 4
Article 5
Article 6
Article 7
Article 8
Article 9
Article 10
Article 11
TITLE III
TERRITORIAL REQUIREMENTS
Article 12
Article 13
Article 14
TITLE IV
DRAWBACK OR EXEMPTION
Article 15
TITLE V
PROOF OF ORIGIN
Article 16
Article 17
Article 18
Article 19
Article 20
Article 21
Article 22
Article 23
Article 24
Article 25
Article 26
Article 27
Article 27a
Article 28
Article 29
Article 30
Article 31
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 32
Article 33
Article 33a
Article 34
Article 35
Article 36
TITLE VII
CEUTA AND MELILLA
Article 37
Article 38
TITLE VIII
FINAL PROVISIONS
Article 39
Article 40
List of Annexes
Annex I:
Annex II:
Annex IIIa:
Annex IIIb:
Annex IVa:
Annex IVb:
Annex V:
Annex VI:
Joint Declarations
Joint declaration concerning the Principality of Andorra
Joint declaration concerning the Republic of San Marino
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Protocol:
| (a) | ‘榤anufacture‘�means any kind of working or processing including assembly or specific operations; |
| (b) | ‘榤aterial‘�means any ingredient, raw material, component or part, etc., used in the manufacture of the product; |
| (c) | ‘榩roduct‘�means the product being manufactured, even if it is intended for later use in another manufacturing operation; |
| (d) | ‘榞oods‘�means both materials and products; |
| (e) | ‘榗ustoms 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); |
| (f) | ‘榚x-works price‘�means the price paid for the product ex works to the manufacturer in the Community or in Morocco in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported; |
| (g) | ‘榲alue of materials‘�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 Community or in Morocco; |
| (h) | ‘榲alue of originating materials‘�means the value of such materials as defined in (g) applied mutatis mutandis; |
| (i) | ‘榲alue added‘�shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in Morocco; |
| (j) | ‘榗hapters‘�and ‘榟eadings‘�mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonised System‘�or ‘楬S‘� |
| (k) | ‘榗lassified‘�refers to the classification of a product or material under a particular heading; |
| (l) | ‘榗onsignment‘�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 a document, by a single invoice; |
| (m) | ‘territories‘�includes territorial waters. |
TITLE II
DEFINITION OF THE CONCEPT OF ‘極RIGINATING PRODUCTS‘�/p>
Article 2
General requirements
1. For the purpose of implementing the Agreement, the following products shall be considered as originating in the Community:
| (a) | products wholly obtained in the Community within the meaning of Article 5; |
| (b) | products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6; |
| (c) | goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area. |
2. For the purpose of implementing the Agreement, the following products shall be considered as originating in Morocco:
| (a) | products wholly obtained in Morocco within the meaning of Article 5; |
| (b) | products obtained in Morocco incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Morocco within the meaning of Article 6. |
3. The provisions of paragraph 1(c) shall apply only provided a free trade agreement is applicable between, on the one hand, Morocco and, on the other hand, the EEA EFTA States (Iceland, Liechtenstein and Norway).
Article 3
Cumulation in the Community
1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (1), Iceland, Norway, Romania, Turkey or in the Community, provided that the working or processing carried out in the Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, other than Turkey, provided that the working or processing carried out in the Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
3. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Community.
4. Products, originating in one of the countries referred to in paragraphs 1 and 2, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries.
4a. For the purpose of implementing Article 2(1)(b), working or processing carried out in Morocco, Algeria or Tunisia shall be considered as having been carried out in the Community when the products obtained undergo subsequent working or processing in the Community. Where pursuant to this provision the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in the Community only if the working or processing goes beyond the operations referred to in Article 7.
5. The cumulation provided for in this Article may be applied only provided that:
| (a) | a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) is applicable between the countries involved in the acquisition of the originating status and the country of destination; |
| (b) | materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol; and |
| (c) | notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in Morocco according to its own procedures. |
The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).
The Community shall provide Morocco, through the Commission of the European Communities, with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries referred to in paragraphs 1 and 2.
Article 4
Cumulation in Morocco
1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in Morocco if they are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein) (1), Iceland, Norway, Romania, Turkey or in the Community, provided that the working or processing carried out in Morocco goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in Morocco if they are obtained there, incorporating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 November 1995, other than Turkey, provided that the working or processing carried out in Morocco goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.
3. Where the working or processing carried out in Morocco does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Morocco only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in Morocco.
4. Products originating in one of the countries referred to in paragraphs 1 and 2 which do not undergo any working or processing in Morocco shall retain their origin if exported into one of these countries.
4a. For the purpose of implementing Article 2(2)(b), working or processing carried out in the Community, in Algeria or Tunisia shall be considered as having been carried out in Morocco when the products obtained undergo subsequent working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Morocco only if the working or processing goes beyond the operations referred to in Article 7.
5. The cumulation provided for in this Article may be applied only provided that:
| (a) | a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) is applicable between the countries involved in the acquisition of the originating status and the country of destination; |
| (b) | materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol; and |
| (c) | notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in Morocco according to its own procedures. |
The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).
Morocco shall provide the Community through the Commission of the European Communities with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries referred to in paragraphs 1 and 2.
Article 5
Wholly obtained products
1. The following shall be considered as wholly obtained in the Community or in Morocco:
| (a) | mineral products extracted from their soil or from their seabed; |
| (b) | vegetable products harvested there; |
| (c) | live animals born and raised there; |
| (d) | products from live animals raised there; |
| (e) | products obtained by hunting or fishing conducted there; |
| (f) | products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of Morocco by their vessels; |
| (g) | products made aboard their factory ships exclusively from products referred to in (f); |
| (h) | used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste; |
| (i) | waste and scrap resulting from manufacturing operations conducted there; |
| (j) | products extracted from marine soil or subsoil outside their territorial waters that they have sole rights to work that soil or subsoil; |
| (k) | goods produced there exclusively from the products specified in (a) to (j). |
2. The terms ‘their vessels‘�and ‘their factory ships‘�in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
| (a) | which are registered or recorded in a Member State of the Community or in Morocco; |
| (b) | which sail under the flag of a Member State of the Community or of Morocco; |
| (c) | which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of Morocco, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the Community or of Morocco and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States; |
| (d) | of which the master and officers are nationals of a Member State of the Community or of Morocco; and |
| (e) | of which at least 75 % of the crew are nationals of a Member State of the Community or of Morocco. |
Article 6
Sufficiently worked or processed products
1. For the purposes of Article 2, products which are not wholly obtained shall be considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
The conditions referred to above indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list in Annex II shall not be used in the manufacture of a product may nevertheless be used, provided that:
| (a) | their total value does not exceed 10 % of the ex-works price of the product; |
| (b) | any of the percentages given in the list for the maximum value of non-originating materials are not exceeded by virtue of this paragraph. |
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.
Article 7
Insufficient working or processing
1. Without prejudice to paragraph 2, 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 6 are satisfied:
| (a) | preserving operations to ensure that the products remain in good condition during transport and storage; |
| (b) | breaking-up and assembly of packages; |
| (c) | washing, cleaning; removal of dust, oxide, oil, paint or other coverings; |
| (d) | ironing or pressing of textiles; |
| (e) | simple painting and polishing operations; |
| (f) | husking, partial or total bleaching, polishing, and glazing of cereals and rice; |
| (g) | operations to colour sugar or form sugar lumps; |
| (h) | peeling, stoning and shelling, of fruits, nuts and vegetables; |
| (i) | sharpening, simple grinding or simple cutting; |
| (j) | sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles); |
| (k) | simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; |
| (l) | affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; |
| (m) | simple mixing of products, whether or not of different kinds; |
| (n) | simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; |
| (o) | a combination of two or more operations specified in (a) to (n); |
| (p) | slaughter of animals. |
2. All operations carried out either in the Community or in Morocco on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 8
Unit of qualification
1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
It follows that:
| (a) | when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; |
| (b) | when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol. |
2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 9
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 10
Sets
Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Article 11
Neutral elements
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
| (a) | energy and fuel; |
| (b) | plant and equipment; |
| (c) | machines and tools; |
| (d) | goods which neither enter into the final composition of the product nor are intended to do so. |
TITLE III
TERRITORIAL REQUIREMENTS
Article 12
Principle of territoriality
1. Except as provided for in Article 2(1)(c), Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Community or in Morocco.
2. Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from Morocco to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
| (a) | the returning goods are the same as those exported; and |
| (b) | they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. |
3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the Community or Morocco on materials exported from the Community or from Morocco and subsequently reimported there, provided:
| (a) | the said materials are wholly obtained in the Community or in Morocco or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported; and |
| (b) | it can be demonstrated to the satisfaction of the customs authorities that:
|
4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Community or Morocco. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Community or Morocco by applying the provisions of this Article, shall not exceed the stated percentage.
5. For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value‘�shall be taken to mean all costs arising outside the Community or Morocco, including the value of the materials incorporated there.
6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied.
7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.
8. Any working or processing of the kind covered by this Article and done outside the Community or Morocco shall be done under the outward processing arrangements, or similar arrangements.
Article 13
Direct transport
1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and Morocco or through the territories of the other countries referred to in Articles 3 and 4 with which cumulation is applicable. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
Originating products may be transported by pipeline across territory other than that of the Community or Morocco.
2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:
| (a) | a single transport document covering the passage from the exporting country through the country of transit; or |
| (b) | a certificate issued by the customs authorities of the country of transit:
|
| (c) | failing these, any substantiating documents. |
Article 14
Exhibitions
1. Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 with which cumulation is applicable and sold after the exhibition for importation in the Community or in Morocco shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:
| (a) | an exporter has consigned these products from the Community or from Morocco to the country in which the exhibition is held and has exhibited them there; |
| (b) | the products have been sold or otherwise disposed of by that exporter to a person in the Community or in Morocco; |
| (c) | the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and |
| (d) | the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. |
2. A proof of origin shall be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which the products have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
TITLE IV
DRAWBACK OR EXEMPTION
Article 15
Prohibition of drawback of, or exemption from, customs duties
| 1. |
|
2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in Morocco to materials used in the manufacture and to products covered by paragraph 1(b), where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.
6. The prohibition in paragraph 1 shall not apply if the products are considered as originating in the Community or Morocco without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4.
7. Notwithstanding paragraph 1, Morocco may, except for products falling within Chapters 1 to 24 of the Harmonised System, apply arrangements for drawback of, or exemption from, customs duties or charges having an equivalent effect, applicable to non-originating materials used in the manufacture of originating products, subject to the following provisions:
| (a) | a 5 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as is in force in Morocco; |
| (b) | a 10 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as is in force in Morocco. |
The provisions of this paragraph shall apply until 31 December 2009 and may be reviewed by common accord.
TITLE V
PROOF OF ORIGIN
Article 16
General requirements
1. Products originating in the Community shall, on importation into Morocco, and products originating in Morocco shall, on importation into the Community benefit from the provisions of the Agreement upon submission of one of the following proofs of origin:
| (a) | a movement certificate EUR.1, a specimen of which appears in Annex IIIa; |
| (b) | a movement certificate EUR-MED, a specimen of which appears in Annex IIIb; |
| (c) | in the cases specified in Article 22(1), a declaration, subsequently referred to as the ‘榠nvoice declaration‘�or ‘the invoice declaration EUR-MED‘� 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 texts of the invoice declarations appear in Annexes IVa and b. |
2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from the provisions of the Agreement without it being necessary to submit any of the proofs of origin referred to in paragraph 1.
Article 17
Procedure for the issue of a movement certificate EUR.1 or EUR-MED
1. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities of the exporting country 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 in both the movement certificate EUR.1 or EUR-MED and the application form, specimens of which appear in the Annexes IIIa and b. These forms shall be completed in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the national law of the exporting country. If the forms are handwritten, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall 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 or EUR-MED shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 or EUR-MED is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
4. Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community or of Morocco in the following cases:
| ‘�/p> | if the products concerned can be considered as products originating in the Community, or in Morocco, without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol, |
| ‘�/p> | if the products concerned can be considered as products originating in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin, |
| ‘�/p> | if the products concerned can be considered as products originating in the Community or in Morocco, with application of the cumulation referred to in Articles 3(4a) and 4(4a), and fulfil the other requirements of this Protocol. |
5. A movement certificate EUR-MED shall be issued by the customs authorities of a Member State of the Community or of Morocco, if the products concerned can be considered as products originating in the Community, in Morocco or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:
| ‘�/p> | cumulation was applied with materials originating in one of the other countries referred to in Articles 3 and 4, or |
| ‘�/p> | the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the other countries referred to in Articles 3 and 4, or |
| ‘�/p> | the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4. |
6. A movement certificate EUR-MED shall contain one of the following statements in English in box 7:
| ‘�/p> | if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4: ‘楥UMULATION APPLIED WITH ‘︹� (name of the country/countries) |
| ‘�/p> | if origin has been obtained without the application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4: ‘NO CUMULATION APPLIED‘�/p> |
7. The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. 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. They 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.
8. The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.
9. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
Article 18
Movement certificates EUR.1 or EUR-MED issued retrospectively
1. Notwithstanding Article 17(9), a movement certificate EUR.1 or EUR-MED may exceptionally be issued after exportation of the products to which it relates if:
| (a) | it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or |
| (b) | it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 or EUR-MED was issued but was not accepted at importation for technical reasons. |
2. Notwithstanding Article 17(9), a movement certificate EUR-MED may be issued after exportation of the products to which it relates and for which a movement certificate EUR.1 was issued at the time of exportation, provided that it is demonstrated to the satisfaction of the customs authorities that the conditions referred to in Article 17(5) are satisfied.
3. For the implementation of paragraphs 1 and 2, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 or EUR-MED relates, and state the reasons for his request.
4. The customs authorities may issue a movement certificate EUR.1 or EUR-MED retrospectively only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.
5. Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in English:
‘業SSUED RETROSPECTIVELY‘�/p>
Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following phrase in English:
‘業SSUED RETROSPECTIVELY (Original EUR.1 No [date and place of issue])‘�/p>
6. The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-MED.
Article 19
Issue of a duplicate movement certificate EUR.1 or EUR-MED
1. In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED, 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 issued in this way shall be endorsed with the following word in English:
‘楧UPLICATE‘�/p>
3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1 or EUR-MED.
4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1 or EUR-MED, shall take effect as from that date.
Article 20
Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or made out previously
When originating products are placed under the control of a customs office in the Community or in Morocco, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere within the Community or Morocco. The replacement movement certificate(s) EUR.1 or EUR-MED shall be issued by the customs office under whose control the products are placed.
Article 21
Accounting segregation
1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called ‘榓ccounting segregation‘�method (hereinafter referred to as the method) to be used for managing such stocks.
2. The method must be able to ensure that, for a specific reference period, the number of products obtained which could be considered as ‘originating‘�is the same as that which would have been obtained had there been physical segregation of the stocks.
3. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.
4. The method shall be applied and the application shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.
5. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
6. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.
Article 22
Conditions for making out an invoice declaration or an invoice declaration EUR-MED
1. An invoice declaration or an invoice declaration EUR-MED as referred to in Article 16(1)(c) may be made out:
| (a) | by an approved exporter within the meaning of Article 23; or |
| (b) | by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000. |
2. Without prejudice to paragraph 3, an invoice declaration may be made out in the following cases:
| ‘�/p> | if the products concerned may be considered as products originating in the Community, or in Morocco, without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol; |
| ‘�/p> | if the products concerned may be considered as products originating in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin; |
| ‘�/p> | if the products concerned may be considered as products originating in the Community or in Morocco, with application of the cumulation referred to in Articles 3(4a) and 4(4a), and fulfil the other requirements of this Protocol. |
3. An invoice declaration EUR-MED may be made out if the products concerned may be considered as products originating in the Community, in Morocco or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:
| ‘�/p> | cumulation was applied with materials originating in one of the other countries referred to in Articles 3 and 4, or |
| ‘�/p> | the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the other countries referred to in Articles 3 and 4, or |
| ‘�/p> | the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4. |
4. An invoice declaration EUR-MED shall contain one of the following statements in English:
| ‘�/p> | if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4: ‘楥UMULATION APPLIED WITH ‘︹� (name of the country/countries) |
| ‘�/p> | if origin has been obtained without application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4: ‘NO CUMULATION APPLIED‘�/p> |
5. The exporter making out an invoice declaration or an invoice declaration EUR-MED shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
6. An invoice declaration or an invoice declaration EUR-MED 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 texts of which appear in Annexes IVa and b, using one of the linguistic versions set out in these Annexes and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
7. Invoice declarations and invoice declarations EUR-MED shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 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 invoice declaration which identifies him as if it had been signed in manuscript by him.
8. An invoice declaration or an invoice declaration EUR-MED 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 at the latest two years after the importation of the products to which it relates.
Article 23
Approved exporter
1. The customs authorities of the exporting country may authorise any exporter (hereinafter referred to as approved exporter), who makes frequent shipments of products under the Agreement to make out invoice declarations or invoice declarations EUR-MED 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 Protocol.
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 invoice declaration or on the invoice declaration EUR-MED.
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, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
Article 24
Validity of proof of origin
1. A proof of origin shall be valid for four months from the date of issue in the exporting country and shall be submitted within the said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
Article 25
Submission of proof of origin
Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
Article 26
Importation by instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 27
Exemptions from proof of origin
1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol 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 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 EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
Article 27a
Supplier's declaration
1. When a movement certificate EUR.1 is issued, or an invoice declaration is made out, in the Community or Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the Community which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier's declaration given for these goods in accordance with this Article.
2. The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or the Community by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, may be considered as products originating in the Community or Morocco and fulfil the other requirements of this Protocol.
3. A separate supplier's declaration shall, except in cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex V on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or the Community is expected to remain constant for considerable periods of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods, hereinafter referred to as a ‘榣ong-term supplier's declaration‘�
A long-term supplier's declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.
The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex VI and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by this declaration or together with his first consignment.
The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied.
5. The supplier's declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where it is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.
Article 28
Supporting documents
The documents referred to in Articles 17(3), 22(5) and 27a(6) used for the purpose of proving that products covered by a movement certificate EUR.1 or EUR-MED or an invoice declaration or invoice declaration EUR-MED may be considered as products originating in the Community, in Morocco or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol and that the information given in a supplier's declaration is correct, may consist inter alia of the following:
| (a) | direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping; |
| (b) | documents proving the originating status of materials used, issued or made out in the Community or in Morocco where these documents are used in accordance with national law; |
| (c) | documents proving the working or processing of materials in the Community or in Morocco, issued or made out in the Community or in Morocco, where these documents are used in accordance with national law; |
| (d) | movement certificates EUR.1 or EUR-MED or invoice declarations or invoice declarations EUR-MED proving the originating status of materials used, issued or made out in the Community or in Morocco in accordance with this Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol; |
| (e) | appropriate evidence concerning working or processing undergone outside the Community or Morocco by application of Article 12, proving that the requirements of that Article have been satisfied; |
| (f) | supplier's declaration proving the working or processing undergone in the Community, Tunisia, Morocco or Algeria by materials used, made out in one of these countries. |
Article 29
Preservation of proof of origin, supplier's declarations and supporting documents
1. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall keep for at least three years the documents referred to in Article 17(3).
2. The exporter making out an invoice declaration or invoice declaration EUR-MED shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22(5).
2a. The supplier making out a supplier's declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 27a(6).
The supplier making out a long-term supplier's declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 27a(6). This period shall begin from the date of expiry of validity of the long-term supplier's declaration
3. The customs authorities of the exporting country issuing a movement certificate EUR.1 or EUR-MED shall keep for at least three years the application form referred to in Article 17(2).
4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and EUR-MED and the invoice declarations and invoice declarations EUR-MED submitted to them.
Article 30
Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Article 31
Amounts expressed in euro
1. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Community, of Morocco and of the other countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
2. A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
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 each year. The amounts shall be communicated to the Commission of the European Communities by 15 October and shall apply from 1 January the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.
4. A country 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 %. A country 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 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.
5. The amounts expressed in euro shall be reviewed by the Association Committee at the request of the Community or of Morocco. When carrying out this review, the Association Committee 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.
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 32
Mutual assistance
1. The customs authorities of the Member States of the Community and of Morocco shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for verifying those certificates, invoice declarations and invoice declarations EUR-MED or supplier's declarations.
2. In order to ensure the proper application of this Protocol, the Community and Morocco shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED, the invoice declarations and the invoice declarations EUR-MED or the supplier's declarations and the correctness of the information given in these documents.
Article 33
Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
2. For the purposes of implementing paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted, the invoice declaration or the invoice declaration EUR-MED, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of 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. 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 judged necessary.
5. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in the Community, in Morocco or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
Article 33a
Verification of supplier's declarations
1. Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.
2. For the purposes of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier's declaration and invoice(s), delivery note(s) or other commercial documents concerning goods covered by this declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form for the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier's declaration is correct and make it possible for them to determine whether and to what extent this supplier's declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.
Article 34
Dispute settlement
Where disputes arise in relation to the verification procedures of Articles 33 and 33a which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Association Committee.
In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
Article 35
Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
Article 36
Free zones
1. The Community and Morocco shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in the Community or in Morocco are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 or EUR-MED at the exporter's request, if the treatment or processing undergone complies with the provisions of this Protocol.
TITLE VII
CEUTA AND MELILLA
Article 37
Application of the Protocol
1. The term ‘楥ommunity‘�used in Article 2 does not cover Ceuta and Melilla.
2. Products originating in Morocco, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Morocco shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.
3. For the purpose of applying paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 38.
Article 38
Special conditions
1. Providing they have been transported directly in accordance with Article 13, the following shall be considered as:
| (1) | products originating in Ceuta and Melilla:
|
| (2) | products originating in Morocco:
|
2. Ceuta and Melilla shall be considered as a single territory.
3. The exporter or his authorised representative shall enter ‘楳orocco‘�and ‘楥euta and Melilla‘�in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED.
4. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
TITLE VIII
FINAL PROVISIONS
Article 39
Amendments to the Protocol
The Association Council may decide to amend the provisions of this Protocol.
Article 40
Transitional provision for goods in transit or storage
The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the Community or in Morocco in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within four months of the said date, of a movement certificate EUR.1 or EUR-MED issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with Article 13.
(1) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to the Agreement on the European Economic Area.
ANNEX I
INTRODUCTORY NOTES TO THE LIST IN ANNEX II
Note 1
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.
Note 2
| 2.1. | The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘榚x‘� this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2. |
| 2.2. | Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1. |
| 2.3. | Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. |
| 2.4. | Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied. |
Note 3
3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a contracting party.
Example:
An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging‘�of heading ex 7224.
If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘楳anufacture from materials of any heading‘� then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
However, the expression ‘楳anufacture from materials of any heading, including other materials of heading ‘︹� or ‘楳anufacture from materials of any heading, including other materials of the same heading as the product‘�means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
Example:
The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth ‘�even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn ‘�that is, the fibre stage.
3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
Note 4
| 4.1. | The term ‘榥atural fibres‘�is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. |
| 4.2. | The term ‘榥atural fibres‘�includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. |
| 4.3. | The terms ‘textile pulp‘� ‘榗hemical materials‘�and ‘榩aper-making materials‘�are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns. |
| 4.4. | The term ‘榤an-made staple fibres‘�is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507. |
Note 5
5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4.)
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
The following are the basic textile materials:
| ‘�/p> | silk, |
| ‘�/p> | wool, |
| ‘�/p> | coarse animal hair, |
| ‘�/p> | fine animal hair, |
| ‘�/p> | horsehair, |
| ‘�/p> | cotton, |
| ‘�/p> | paper-making materials and paper, |
| ‘�/p> | flax, |
| ‘�/p> | true hemp, |
| ‘�/p> | jute and other textile bast fibres, |
| ‘�/p> | sisal and other textile fibres of the genus Agave, |
| ‘�/p> | coconut, abaca, ramie and other vegetable textile fibres, |
| ‘�/p> | synthetic man-made filaments, |
| ‘�/p> | artificial man-made filaments, |
| ‘�/p> | current-conducting filaments, |
| ‘�/p> | synthetic man-made staple fibres of polypropylene, |
| ‘�/p> | synthetic man-made staple fibres of polyester, |
| ‘�/p> | synthetic man-made staple fibres of polyamide, |
| ‘�/p> | synthetic man-made staple fibres of polyacrylonitrile, |
| ‘�/p> | synthetic man-made staple fibres of polyimide, |
| ‘�/p> | synthetic man-made staple fibres of polytetrafluoroethylene, |
| ‘�/p> | synthetic man-made staple fibres of poly(phenylene sulphide), |
| ‘�/p> | synthetic man-made staple fibres of poly(vinyl chloride), |
| ‘�/p> | other synthetic man-made staple fibres, |
| ‘�/p> | artificial man-made staple fibres of viscose, |
| ‘�/p> | other artificial man-made staple fibres, |
| ‘�/p> | yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, |
| ‘�/p> | yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped, |
| ‘�/p> | products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film, |
| ‘�/p> | other products of heading 5605. |
Example:
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.
Example:
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
5.3. In the case of products incorporating ‘榶arn made of polyurethane segmented with flexible segments of polyether, whether or not gimped‘� this tolerance is 20 % in respect of this yarn.
5.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film‘� this tolerance is 30 % in respect of this strip.
Note 6
6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
6.2. Without prejudice to Note 6.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
6.3. Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
Note 7
| 7.1. | For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes‘�are the following:
|
| 7.2. | For the purposes of headings 2710, 2711 and 2712, the ‘specific processes‘�are the following:
|
| 7.3. | For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin. |
ANNEX II
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS
The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.
| HS heading | Description of product | Working or processing, carried out on non-originating materials, which confers originating status | |||||||||||||
| (1) | (2) | (3) or (4) | |||||||||||||
| Chapter 1 | Live animals | All the animals of Chapter 1 shall be wholly obtained |
| ||||||||||||
| Chapter 2 | Meat and edible meat offal | Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained |
| ||||||||||||
| Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Manufacture in which all the materials of Chapter 3 used are wholly obtained |
| ||||||||||||
| ex Chapter 4 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 4 used are wholly obtained |
| ||||||||||||
| 0403 | Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | Manufacture in which:
|
| ||||||||||||
| ex Chapter 5 | Products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 5 used are wholly obtained |
| ||||||||||||
| ex 0502 | Prepared pigs', hogs' or boars' bristles and hair | Cleaning, disinfecting, sorting and straightening of bristles and hair |
| ||||||||||||
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which:
|
| ||||||||||||
| Chapter 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used are wholly obtained |
| ||||||||||||
| Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons | Manufacture in which:
|
| ||||||||||||
| ex Chapter 9 | Coffee, tea, maté and spices; except for: | Manufacture in which all the materials of Chapter 9 used are wholly obtained |
| ||||||||||||
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | Manufacture from materials of any heading |
| ||||||||||||
| 0902 | Tea, whether or not flavoured | Manufacture from materials of any heading |
| ||||||||||||
| ex 0910 | Mixtures of spices | Manufacture from materials of any heading |
| ||||||||||||
| Chapter 10 | Cereals | Manufacture in which all the materials of Chapter 10 used are wholly obtained |
| ||||||||||||
| ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for: | Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained |
| ||||||||||||
| ex 1106 | Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 | Drying and milling of leguminous vegetables of heading 0708 |
| ||||||||||||
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture in which all the materials of Chapter 12 used are wholly obtained |
| ||||||||||||
| 1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product |
| ||||||||||||
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: |
|
| ||||||||||||
| ‘撀燤ucilages and thickeners, modified, derived from vegetable products | Manufacture from non-modified mucilages and thickeners |
| |||||||||||||
| ‘撀燨ther | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| |||||||||||||
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture in which all the materials of Chapter 14 used are wholly obtained |
| ||||||||||||
| ex Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| 1501 | Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: |
|
| ||||||||||||
| ‘撀燜ats from bones or waste | Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 |
| |||||||||||||
| ‘撀燨ther | Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 |
| |||||||||||||
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 |
|
| ||||||||||||
| ‘撀燜ats from bones or waste | Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 |
| |||||||||||||
| ‘撀燨ther | Manufacture in which all the materials of Chapter 2 used are wholly obtained |
| |||||||||||||
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: |
|
| ||||||||||||
| ‘撀燬olid fractions | Manufacture from materials of any heading, including other materials of heading 1504 |
| |||||||||||||
| ‘撀燨ther | Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained |
| |||||||||||||
| ex 1505 | Refined lanolin | Manufacture from crude wool grease of heading 1505 |
| ||||||||||||
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: |
|
| ||||||||||||
| ‘撀燬olid fractions | Manufacture from materials of any heading, including other materials of heading 1506 |
| |||||||||||||
| ‘撀燨ther | Manufacture in which all the materials of Chapter 2 used are wholly obtained |
| |||||||||||||
| 1507 to 1515 | Vegetable oils and their fractions: |
|
| ||||||||||||
| ‘撀燬oya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption | Manufacture from materials of any heading, except that of the product |
| |||||||||||||
| ‘撀燬olid fractions, except for that of jojoba oil | Manufacture from other materials of headings 1507 to 1515 |
| |||||||||||||
| ‘撀燨ther | Manufacture in which all the vegetable materials used are wholly obtained |
| |||||||||||||
| 1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | Manufacture in which:
|
| ||||||||||||
| 1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | Manufacture in which:
|
| ||||||||||||
| Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Manufacture:
|
| ||||||||||||
| ex Chapter 17 | Sugars and sugar confectionery; except for: | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| ex 1701 | Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| ||||||||||||
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: |
|
| ||||||||||||
| ‘撀燙hemically-pure maltose and fructose | Manufacture from materials of any heading, including other materials of heading 1702 |
| |||||||||||||
| ‘撀燨ther sugars in solid form, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| |||||||||||||
| ‘撀燨ther | Manufacture in which all the materials used are originating |
| |||||||||||||
| ex 1703 | Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| ||||||||||||
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | Manufacture:
|
| ||||||||||||
| Chapter 18 | Cocoa and cocoa preparations | Manufacture:
|
| ||||||||||||
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: |
|
| ||||||||||||
| ‘撀燤alt extract | Manufacture from cereals of Chapter 10 |
| |||||||||||||
| ‘撀燨ther | Manufacture:
|
| |||||||||||||
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: |
|
| ||||||||||||
| ‘撀燙ontaining 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained |
| |||||||||||||
| ‘撀燙ontaining more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which:
|
| |||||||||||||
| 1903 | Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | Manufacture from materials of any heading, except potato starch of heading 1108 |
| ||||||||||||
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | Manufacture:
|
| ||||||||||||
| 1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | Manufacture from materials of any heading, except those of Chapter 11 |
| ||||||||||||
| ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture in which all the fruit, nuts or vegetables used are wholly obtained |
| ||||||||||||
| ex 2001 | Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| ex 2004 and ex 2005 | Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized) | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| ||||||||||||
| 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | Manufacture:
|
| ||||||||||||
| ex 2008 | ‘撀燦uts, not containing added sugar or spirits | Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product |
| ||||||||||||
| ‘撀燩eanut butter; mixtures based on cereals; palm hearts; maize (corn) | Manufacture from materials of any heading, except that of the product |
| |||||||||||||
| ‘撀燨ther except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen | Manufacture:
|
| |||||||||||||
| 2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | Manufacture:
|
| ||||||||||||
| ex Chapter 21 | Miscellaneous edible preparations; except for: | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| 2101 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | Manufacture:
|
| ||||||||||||
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |
|
| ||||||||||||
| ‘撀燬auces and preparations therefor; mixed condiments and mixed seasonings | Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used |
| |||||||||||||
| ‘撀燤ustard flour and meal and prepared mustard | Manufacture from materials of any heading |
| |||||||||||||
| ex 2104 | Soups and broths and preparations therefor | Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005 |
| ||||||||||||
| 2106 | Food preparations not elsewhere specified or included | Manufacture:
|
| ||||||||||||
| ex Chapter 22 | Beverages, spirits and vinegar; except for: | Manufacture:
|
| ||||||||||||
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 | Manufacture:
|
| ||||||||||||
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength | Manufacture:
|
| ||||||||||||
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages | Manufacture:
|
| ||||||||||||
| ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder; except for: | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| ex 2301 | Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption | Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained |
| ||||||||||||
| ex 2303 | Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight | Manufacture in which all the maize used is wholly obtained |
| ||||||||||||
| ex 2306 | Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil | Manufacture in which all the olives used are wholly obtained |
| ||||||||||||
| 2309 | Preparations of a kind used in animal feeding | Manufacture in which:
|
| ||||||||||||
| ex Chapter 24 | Tobacco and manufactured tobacco substitutes; except for: | Manufacture in which all the materials of Chapter 24 used are wholly obtained |
| ||||||||||||
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating |
| ||||||||||||
| ex 2403 | Smoking tobacco | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating |
| ||||||||||||
| ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| ex 2504 | Natural crystalline graphite, with enriched carbon content, purified and ground | Enriching of the carbon content, purifying and grinding of crude crystalline graphite |
| ||||||||||||
| ex 2515 | Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm |
| ||||||||||||
| ex 2516 | Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm |
| ||||||||||||
| ex 2518 | Calcined dolomite | Calcination of dolomite not calcined |
| ||||||||||||
| ex 2519 | Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia | Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used |
| ||||||||||||
| ex 2520 | Plasters specially prepared for dentistry | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ||||||||||||
| ex 2524 | Natural asbestos fibres | Manufacture from asbestos concentrate |
| ||||||||||||
| ex 2525 | Mica powder | Grinding of mica or mica waste |
| ||||||||||||
| ex 2530 | Earth colours, calcined or powdered | Calcination or grinding of earth colours |
| ||||||||||||
| Chapter 26 | Ores, slag and ash | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| ex Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: | Manufacture from materials of any heading, except that of the product |
| ||||||||||||
| ex 2707 | Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 掳C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | Operations of refining and/or one or more specific process(es) (1) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
| ||||||||||||
| ex 2709 | Crude oils obtained from bituminous minerals | Destructive distillation of bituminous materials |
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| 2710 | Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils | Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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| 2711 | Petroleum gases and other gaseous hydrocarbons | Operations of refining and/or one or more specific process(es) (3) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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| 2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | Operations of refining and/or one or more specific process(es) (4) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials | Operations of refining and/or one or more specific process(es) (5) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | Operations of refining and/or one or more specific process(es) (6) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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| 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) | Operations of refining and/or one or more specific process(es) (7) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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| ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex 2805 | ‘楳ischmetall‘�/p> | Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
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| ex 2811 | Sulphur trioxide | Manufacture from sulphur dioxide | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex 2833 | Aluminium sulphate | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
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| ex 2840 | Sodium perborate | Manufacture from disodium tetraborate pentahydrate | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex Chapter 29 | Organic chemicals; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex 2901 | Acyclic hydrocarbons for use as power or heating fuels | Operations of refining and/or one or more specific process(es) (8) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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| ex 2902 | Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels | Operations of refining and/or one or more specific process(es) (9) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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| ex 2905 | Metal alcoholates of alcohols of this heading and of ethanol | Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex 2932 | ‘撀營nternal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ‘撀燙yclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |||||||||||||
| 2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only | Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| 2934 | Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex 2939 | Concentrates of poppy straw containing not less than 50 % by weight of alkaloids | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
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| ex Chapter 30 | Pharmaceutical products; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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| 3002 | Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: |
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| ‘撀燩roducts consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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| ‘撀燨ther |
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| ‘撀犫� Human blood | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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| ‘撀犫� Animal blood prepared for therapeutic or prophylactic uses | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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| ‘撀犫� Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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| ‘撀犫� Haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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| ‘撀犫� Other | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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| 3003 and 3004 | Medicaments (excluding goods of heading 3002, 3005 or 3006): |
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| ‘撀燨btained from amikacin of heading 2941 | Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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| ‘撀燨ther | Manufacture:
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| ex 3006 | Waste pharmaceuticals specified in note 4(k) to this Chapter | The origin of the product in its original classification shall be retained |
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| ex Chapter 31 | Fertilizers; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex 3105 | Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
| Manufacture:
| Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex 3201 | Tannins and their salts, ethers, esters and other derivatives | Manufacture from tanning extracts of vegetable origin | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| 3205 | Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (10) | Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||||||||||||
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | Manufacture from materials of any heading, including materials of a different ‘榞roup‘�a href="#ntr11-L_2005336EN.01002501-E0011" id="ntc11-L_2005336EN.01002501-E0011" shape="rect"> (11) | |||||||||||||
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[[ n.title ]] [[ n.read ]]大连标准化公共服务平台
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