21997A0222(01)
Agreement between the European Community, of the one part, and the
Government of Denmark and the Home Government of the Faroe Islands,
of the other part
Dates:
of document: 06/12/1996
of effect: 01/01/1997; Entry into force See Art 40.3; See OJ
L 53 P. 136
of signature: 06/12/1996; Brussels
end of validity: 99/99/9999
Authentic language: The official languages ; German ; English ;
Danish ; Spanish ; Finnish ; French ; Greek ; Italian ; Dutch ;
Portuguese ; Swedish ; Other than Community language ; Faroese
Author:
European Community ; Denmark ; Faroe Islands
Subject matter: Commercial policy ; External relations ; Fisheries
policy
Directory code: 04202000 ; 11401040
EUROVOC descriptor: customs duties ; economic activity ; Denmark ;
EC trade agreement ; Faeroes
Legal basis:
192E113................... Adoption
192E228-P2F1.............. Adoption
Amendment to:
291A1231(01)...... Repeal........ DP1/1/97
295A0310(01)...... Repeal........ DP1/1/97
Amended by:
Adopted by.... 397D0126..........
Amended by.... 298D0325(01)...... Completion PROT.1 from 01/05/1998
Amended by.... 298D0926(01)...... Amendment PROT 4 ART.1 from
01/10/1998
Completed by.. 299A1130(01)...... DPDATEFF
Amended by.... 299D0714(01)...... Replacement PROT.1 from 01/08/1999
Amended by.... 201D0814(01)...... Amendment PROT 1 ANN from
01/09/2001
Amended by.... 202D0306.......... Addition PROT 3 ART 20 BI from
01/01/2002
Subsequent related instruments:
Amendment proposed by 501SC0905.........
Amendment proposed by 504SC1444.........
AGREEMENT between the European Community, of the one part, and the
Government of Denmark and the Home Government of the Faroe Islands,
of the other part
THE EUROPEAN COMMUNITY,
of the one part, and
THE GOVERNMENT OF DENMARK AND THE HOME GOVERNMENT OF THE FAROE
ISLANDS,
of the other part,
RECALLING the status of the Faeroes as a self-governing integral
part of one of the Member States of the Community;
RECALLING the resolution of the Council of 4 February 1974 on the
problems of the Faeroes;
CONSIDERING the vital importance for the Faeroes of fisheries, which
constitute their essential economic activity, fish and fishery
products being their main export articles;
CONSIDERING the importance of the fisheries relationship laid down
in the Agreement on fisheries between the Contracting Parties, who
confirm that the trade aspects of this Agreement should not affect
the functioning of the Fisheries Agreement and that, consequently,
the volume of the mutual fisheries possibilities under that
Agreement should continue to be maintained at a satisfactory level;
DESIRING to consolidate and to extend the economic relations
existing between the Community and the Faeroes and to ensure, with
due regard for fair conditions of competition, the harmonious
development of their commerce for the purpose of contributing to the
work of constructing Europe;
RESOLVED progressively to eliminate the obstacles to substantially
all their trade, in accordance with the provisions of the General
Agreement on Tariffs and Trade (GATT) 1994 concerning the
establishment of free trade areas;
DECLARING their readiness to examine, in the light of any relevant
factor, and in particular of developments in the Community, the
possibility of developing and deepening their relations where it
would appear to be useful in the interests of their economies to
extend them to fields not covered by this Agreement;
CONSIDERING that, to this end, an Agreement between the European
Economic Community, of the one part, and the Government of Denmark
and the Home Government of the Faroe Islands, of the other part
(hereafter referred to as the 'initial Agreement`) was signed on 2
December 1991;
CONSIDERING that an Agreement in the form of an Exchange of Letters
between the European Community, of the one part, and the Government
of Denmark and the Home Government of the Faroe Islands, of the
other part, amending Tables I and II of the Annex to Protocol 1 of
the initial Agreement (hereafter referred to as the 'Agreement in
the form of an Exchange of Letters`) was signed on 8 March 1995;
CONSIDERING that, pursuant to the accession of the Republic of
Austria, the Republic of Finland and the Kingdom of Sweden to the
European Union on 1 January 1995, the arrangements applicable to
trade in fish and fishery products between the Faeroes and the
Community should be adjusted in order to maintain trade flows
between the Faeroes, on the one hand, and the new Member States, on
the other;
CONSIDERING that, as a result of the adoption by the Community of a
common definition of origin for petroleum products, it is necessary
to make adjustments to the provisions affecting these products;
CONSIDERING that, in order to take account of certain developments
in trade between the Community and the Member States of EFTA, it is
necessary to make adjustments to the provisions concerning the
definition of the concept of 'originating products` and methods of
administrative cooperation;
CONSIDERING that, in order to take account of the specific
production of fish feed on the Faeroes, it is necessary to make
adjustments to the provisions applicable to imports of certain
agricultural products;
CONSIDERING that, in order to help ensure its correct functioning, a
Protocol on mutual administrative assistance in customs matters
should be incorporated into this Agreement;
CONSIDERING that, in order to conform with certain modifications to
the nomenclature of the customs tariffs of the Contracting Parties
affecting products referred to in the initial Agreement, it is
necessary to update the tariff nomenclature of these products;
CONSIDERING that, in order to provide for more flexibility, it is
appropriate to empower the Joint Committee to decide on amendments
to the provisions of the Protocols to this Agreement;
CONSIDERING that, for the sake of clarity, the initial Agreement and
the Agreement in the form of an Exchange of Letters should be
replaced by a composite new text in the form of this Agreement;
TAKING INTO ACCOUNT that the bilateral trade Agreements between
Finland and Sweden and the Faeroes cease to be in force on the entry
into force of this Agreement;
HAVE DECIDED, in pursuit of these objectives and considering that no
provisions of this Agreement may be interpreted as exempting the
Contracting Parties from the obligations which are incumbent on them
under other international agreements,
TO CONCLUDE THIS AGREEMENT:
Article 1
The aim of this Agreement is:
(a) to promote through the expansion of reciprocal trade the
harmonious development of economic relations between the Community
and the Faeroes and thus to foster in the Community and in the
Faeroes the advance of economic activity, the improvement of living
and employment conditions, and increased productivity and financial
stability,
(b) to provide fair conditions of competition for trade between the
Contracting Parties,
(c) to contribute in this way, by the removal of barriers to trade,
to the harmonious development and expansion of world trade.
Article 2
This Agreement shall apply to products originating in the Community
or the Faeroes:
(i) which fall within Chapters 25 to 97 of the Harmonized System,
other than those listed in Annex II to the Treaty establishing the
European Community, and other than those listed in Annex I to this
Agreement;
(ii) which are specified in Protocols 1, 2 and 4 to this Agreement,
with due regard to the arrangements provided for in those Protocols.
Article 3
No new customs duty on imports shall be introduced in trade between
the Community and the Faeroes.
Article 4
2. The Faeroes shall abolish customs duties on imports from the
Community: to this end Annex II sets out the provisions contained in
the customs and fiscal legislation of the Faeroes.
Article 5
The provisions concerning the abolition of customs duties on imports
shall apply also to import duties of a fiscal nature.
The Faeroes may replace an import duty of a fiscal nature or the
fiscal element of an import duty by an internal tax.
Article 6
No new charge having an effect equivalent to a customs duty shall be
introduced in trade between the Community and the Faeroes.
Charges having an effect equivalent to customs duties on imports in
trade between the Community and the Faeroes shall be abolished.
Article 7
No customs duty on exports or charge having equivalent effect shall
be introduced in trade between the Community and the Faeroes.
Customs duties on exports and charges having equivalent effect shall
be abolished.
Article 8
Protocol 1 lays down the tariff treatment and arrangements
applicable to certain fish and fishery products released for free
circulation in the Community or imported into the Faeroes.
Article 9
Protocol 2 lays down the tariff treatment and arrangements
applicable to certain products obtained by processing agricultural
products.
Article 10
1. In the event of specific rules being established as a result of
the implementation of its agricultural policy or of any alteration
of the current rules, the Contracting Party in question may adapt
the arrangements resulting from this Agreement in respect of the
products which are the subject of those rules or alterations.
2. In such cases the Contracting Party in question shall take due
account of the interests of the other Contracting Party. To this end
the Contracting Parties may consult each other within the Joint
Committee established by Article 31.
Article 11
Protocol 3 lays down the definition of the concept of 'originating
products` and methods of administrative cooperation.
Article 12
A Contracting Party which is considering the reduction of the
effective level of its duties or charges having equivalent effect
applicable to third countries benefiting from most-favoured-nation
treatment, or which is considering the suspension of their
application, shall, as far as may be practicable, notify the Joint
Committee not less than 30 days before such reduction or suspension
comes into effect. It shall take note of any representations by the
other Contracting Party regarding any distortions which might result
therefrom.
Article 13
1. No new quantitative restriction on imports or measures having
equivalent effect shall be introduced in trade between the Community
and the Faeroes.
2. The Contracting Parties shall abolish quantitative restrictions
on imports and any measures having an effect equivalent to
quantitative restrictions on imports.
Article 14
1. The Community reserves the right to modify the arrangements
applicable to the petroleum products falling within headings Nos
2710, 2711, ex 2712 (excluding ozokerite, lignite wax and peat wax)
and 2713 of the combined nomenclature on adoption of decisions under
the common commercial policy for petroleum products or on
establishment of a common energy policy.
In this event, the Community shall take due account of the interests
of the Faeroes; to this end it shall inform the Joint Committee,
which shall meet under the conditions set out in Article 33 (2).
3. Subject to paragraphs 1 and 2, this Agreement shall not prejudice
the non-tariff rules applied to imports of petroleum products.
Article 15
1. The Contracting Parties declare their readiness to foster, so far
as their agricultural policies allow, the harmonious development of
trade in agricultural products to which this Agreement does not
apply.
2. The Contracting Parties shall apply their rules in veterinary,
health and plant health matters in a non-discriminatory fashion and
shall not introduce any new measures that have the effect of unduly
obstructing trade.
3. The Contracting Parties shall examine, under the conditions set
out in Article 35, any difficulties that might arise in their trade
in agricultural products and shall endeavour to seek appropriate
solutions.
Article 16
The Home Government of the Faroe Islands shall take the necessary
control measures to ensure the correct application of the reference
price fixed or to be fixed by the Community, referred to in Article
2 of Protocol 1.
The Contracting Parties shall ensure the correct application of the
definition of the concept of 'originating products` and methods of
administrative cooperation, laid down in Protocol 3.
Article 17
Protocol 4 lays down the special provisions applicable to imports of
certain agricultural products other than those listed in Protocol 1.
Article 18
Protocol 5 lays down the provisions on mutual assistance between
administrative authorities in customs matters.
Article 19
The Contracting Parties reaffirm their commitment to grant each
other the most-favoured-nation treatment in accordance with the GATT
1994.
This Agreement shall not preclude the maintenance or establishment
of customs unions, free trade areas or arrangements for frontier
trade, except in so far as they alter the trade arrangements
provided for in this Agreement, in particular the provisions
concerning rules of origin.
Article 20
The Contracting Parties shall refrain from any measure or practice
of an internal fiscal nature which, whether directly of indirectly,
discriminates between the products of one Contracting Party and like
products originating in the territory of the other Contracting
Party.
Products exported to the territory of one of the Contracting Parties
may not benefit from repayment of internal taxation in excess of the
amount of direct or indirect taxation imposed on them.
Article 21
Payments relating to trade in goods and the transfer of such
payments to the Member State of the Community in which the creditor
is resident or to the Faeroes shall be free from any restrictions.
Article 22
This Agreement shall not preclude prohibitions or restrictions on
imports, exports or goods in transit justified on grounds of public
morality, law and order or public security, the protection of life
and health of humans, animals or plants, the protection of national
treasures of artistic, historic or archaeological value, the
protection of industrial and commercial property, or rules relating
to gold or silver.
Such prohibitions or restrictions must not, however, constitute a
means of arbitrary discrimination or a disguised restriction on
trade between the Contracting Parties.
Article 23
Nothing in this Agreement shall prevent a Contracting Party from
taking any measures:
(a) which it considers necessary to prevent the disclosure of
information contrary to its essential security interests;
(b) which relate to trade in arms, munitions or war materials or to
research, development or production indispensable for defence
purposes, provided that such measures do not impair the conditions
of competition in respect of products not intended for specifically
military purposes;
(c) which it considers essential to its own security in time of war
or serious international tension.
Article 24
1. The Contracting Parties shall refrain from any measure likely to
jeopardize the fulfilment of the objectives of this Agreement.
2. They shall take any general or specific measures required to
fulfil their obligations under this Agreement.
If either Contracting Party considers that the other Contracting
Party has failed to fulfil an obligation under this Agreement, it
may take appropriate measures under the conditions and in accordance
with the procedures laid down in Article 29.
Article 25
1. The following are incompatible with the proper functioning of
this Agreement in so far as they may affect trade between the
Community and the Faeroes:
(i) all agreements between undertakings, decisions by associations
of undertakings and concerted practices between undertakings which
have as their object or effect the prevention, restriction or
distortion of competition as regards the production of or trade in
goods;
(ii) abuse by one or more undertakings of a dominant position in the
territories of the Contracting Parties as a whole or in a
substantial part thereof;
(iii) any public aid which distorts or threatens to distort
competition by favouring certain undertakings or the production of
certain goods.
2. Should a Contracting Party consider that a given practice is
incompatible with this Article, it may take appropriate measures
under the conditions and in accordance with the procedures laid down
in Article 29.
Article 26
Where an increase in imports of a given product is or is likely to
be seriously detrimental to any production activity carried on in
the territory of one of the Contracting Parties and where this
increase is due to:
(i) the partial or total reduction in the importing Contracting
Party, as provided for in this Agreement, of customs duties and
charges having equivalent effect levied on the product in question;
and
(ii) the fact that the duties or charges having equivalent effect
levied by the exporting Contracting Party on imports of raw
materials or intermediate products used in the manufacture of the
product in question are significantly lower than the corresponding
duties or charges levied by the importing Contracting Party:
the Contracting Party concerned may take appropriate measures under
the conditions and in accordance with the procedures laid down in
Article 29.
Article 27
If one of the Contracting Parties finds that dumping is taking place
in trade with the other Contracting Party, it may take appropriate
measures against this practice in accordance with the Agreement on
Implementation of Article VI of the GATT 1994, under the conditions
and in accordance with the procedures laid down in Article 29.
Article 28
If serious disturbances arise in any sector of the economy or if
difficulties arise which could bring about serious deterioration in
the economic situation of a region, the Contracting Party concerned
may take appropriate measures under the conditions and in accordance
with the procedures laid down in Article 29.
Article 29
1. In the event of a Contracting Party subjecting imports of
products liable to give rise to the difficulties referred to in
Articles 26 and 28 to an administrative procedure, the purpose of
which is to provide rapid information on the trend of trade flows,
it shall inform the other Contracting Party.
2. In the cases specified in Articles 24 to 28, before taking the
measures provided for therein or, in cases to which paragraph 3 (d)
of this Article applies, as soon as possible, the Contracting Party
in question shall supply the Joint Committee with all relevant
information required for a thorough examination of the situation
with a view to seeking a solution acceptable to the Contracting
Parties.
In the selection of measures, priority must be given to those which
least disturb the functioning of this Agreement.
The safeguard measures shall be notified immediately to the Joint
Committee and shall be the subject of periodical consultations
within the Committee, particularly with a view to their abolition as
soon as circumstances permit.
3. For the implementation of paragraph 2, the following provisions
shall apply:
(a) as regards Article 25, either Contracting Party may refer the
matter to the Joint Committee if it considers that a given practice
is incompatible with the proper functioning of this Agreement within
the meaning of Article 25 (1).
The Contracting Parties shall provide the Joint Committee with all
relevant information and shall give it the assistance it requires in
order to examine the case and, where appropriate, to eliminate the
practice objected to.
If the Contracting Party in question fails to put an end to the
practice objected to within the period fixed by the Joint Committee,
or in the absence of agreement in the Joint Committee within three
months of the matter being referred to it, the Contracting Party
concerned may adopt any safeguard measures it considers necessary to
deal with the serious difficulties resulting from the practices in
question; in particular it may withdraw tariff concessions;
(b) as regards Article 26, the difficulties arising from the
situation referred to in that Article shall be referred for
examination to the Joint Committee, which may take any decision
needed to put an end to such difficulties.
If the Joint Committee or the exporting Contracting Party has not
taken a decision putting an end to the difficulties within 30 days
of the matter being referred, the importing Contracting Party is
authorized to levy a compensatory charge on the product imported.
The compensatory charge shall be calculated according to the
incidence on the value of the goods in question of the tariff
disparities in respect of the raw materials or intermediate products
incorporated therein;
(c) as regards Article 27, consultation in the Joint Committee shall
take place before the Contracting Party concerned takes the
appropriate measures;
(d) where exceptional circumstances requiring immediate action make
prior examination impossible, the Contracting Party concerned may,
in the situations specified in Articles 26, 27 and 28 and also in
the case of export aids having a direct and immediate incidence on
trade, apply forthwith the precautionary measures strictly necessary
to remedy the situation.
Article 30
Where one or more Member States of the Community or the Faeroes is
in difficulties or is seriously threatened with difficulties as
regards its balance of payments, the Contracting Party concerned may
take the necessary safeguard measures. It shall inform the other
Contracting Party forthwith.
Article 31
1. A Joint Committee is hereby established which shall be
responsible for the administration of this Agreement and shall
ensure its proper implementation. For this purpose, it shall make
recommendations and take decisions in the cases provided for in this
Agreement. These decisions shall be put into effect by the
Contracting Parties in accordance with their own rules.
2. For the purpose of the proper implementation of this Agreement
the Contracting Parties shall exchange information and, at the
request of either Party, shall hold consultations within the Joint
Committee.
1. Each Contracting Party shall preside in turn over the Joint
Committee, in accordance with the arrangements to be laid down in
its rules of procedure.
2. The Chairman shall convene meetings of the Joint Committee at
least once a year in order to review the general functioning of this
Agreement.
The Joint Committee shall, in addition, meet whenever special
circumstances so require, at the request of either Contracting
Party, in accordance with the conditions to be laid down in its
rules of procedure.
3. The Joint Committee may decide to set up any working party that
can assist it in carrying out its duties.
Article 34
2. In the event of modifications of the nomenclature of the customs
tariffs of the Contracting Parties affecting products referred to in
this Agreement, the Joint Committee may adapt the tariff
nomenclature of these products to conform with such modifications.
Article 35
1. Where a Contracting Party considers that it would be useful in
the common interest of both Contracting Parties to develop the
relations established by this Agreement by extending them to fields
not covered thereby, it shall submit a reasoned request to the other
Contracting Party.
The Contracting Parties may instruct the Joint Committee to examine
this request and, where appropriate, to make recommendations to
them, particularly with a view to opening negotiations.
2. The agreements resulting from the negotiations referred to in
paragraph 1 will be subject to ratification or approval by the
Contracting Parties in accordance with their own procedures.
Article 36
At the request of the Faeroes, the Community will consider
- improving the access possibilities for specific products,
- extending its tariff concessions for Faeroese fishery products to
include new fish species caught by Faeroese fishing vessels based
and operating in the North Atlantic, or to include fishery products
pertaining thereto not currently produced by the Faeroese fishing
industry. These new fish species or fishery products could be
imported free of duty into the Community, subject to the necessary
quantitative limitations should the new fish species or fishery
products be of a sensitive nature in the Community.
Article 37
The Annexes and Protocols to this Agreement shall form an integral
part thereof.
Article 38
Either Contracting Party may denounce this Agreement by notifying
the other Contracting Party. This Agreement shall cease to be in
force 12 months after the date of such notification.
Article 39
This Agreement shall apply, on the one hand, to the territories to
which the Treaty establishing the European Community is applied and
under the conditions laid down in that Treaty and, on the other
hand, to the territory of the Faeroes.
Article 40
1. This Agreement is drawn up in duplicate in the Danish, Dutch,
English, Finnish, French, German, Greek, Italian, Portuguese,
Spanish, Swedish and Faeroese languages, each of these texts being
equally authentic.
3. It shall enter into force on 1 January 1997, provided that the
Contracting Parties have notified each other before that date that
the procedures necessary to this end have been completed. After this
date, this Agreement shall enter into force on the first day of the
third month following such notification.
4. The provisions of the following Agreements shall cease to be in
force on the entry into force of this Agreement:
- the Agreement between the European Economic Community, of the one
part, and the Government of Denmark and the Home Government of the
Faroe Islands, of the other part, signed on 2 December 1991,
- the Agreement in the form of an exchange of letters between the
European Community, of the one part, and the Government of Denmark
and the Home Government of the Faroe Islands, of the other part,
amending Tables I and II of the Annex to Protocol 1 of the
abovementioned Agreement, signed on 8 March 1995,
- the bilateral trade agreements between Finland and Sweden and the
Faeroes.
Hecho en Bruselas, el seis de diciembre de mil novecientos noventa y
seis.
Udfördiget i Bruxelles den sjette december nitten hundrede og seks
og halvfems.
Geschehen zu BrŽssel am sechsten Dezember
neunzehnhundertsechsundneunzig.
øółżõ ėĮłĖ ĀęįžąūūõĖ, ėĮłĖ ąžł Äõśõüņęč˙į ščūłń õżżłńśŽėłń õżõżČżĮń
ąžł.
Done at Brussels on the sixth day of December in the year one
thousand nine hundred and ninety-six.
Fait š Bruxelles, le six dłcembre mil neuf cent quatre-vingt-seize.
Fatto a Bruxelles, addü sei dicembre millenovecentonovantasei.
Gedaan te Brussel, de zesde december negentienhonderd zesennegentig.
Feito em Bruxelas, em seis de Dezembro de mil novecentos e noventa a
seis.
Tehty Brysselissō kuudentena pōivōnō joulukuuta vuonna
tuhatyhdeksōnsataayhdeksōnkymmentōkuusi.
Som skedde i Bryssel den sjōtte december nittonhundranittiosex.
GjŲrdur ż BrŪssel, sötta desembur nżtjanhundra s og n´ytiseks.
Por la Comunidad Europea
For Det Europöiske Föllesskab
FŽr die Europōische Gemeinschaft
Ćłń Į÷ż ÅįęųĘńŪśČ Ź˙łżŽĮ÷Įń
For the European Community
Pour la Communautł europłenne
Per la Comunitš europea
Voor de Europese Gemeenschap
Pela Comunidade Europeia
Euroopan yhteisŠn puolesta
Põ Europeiska gemenskapens vōgnar
Fyri Europeiska Felagsskapin
>REFERENCE TO A GRAPHIC>
Por el Gobierno de Dinamarca y el Gobierno local de las Islas Feroe
For Danmarks regering og FörŲernes landsstyre
FŽr die Regierung von Dōnemark und die Landesregierung der FōrŠer
Ćłń Į÷ż śįņąęż÷ė÷ Į÷Ė ÄńżčńĖ śńł Į÷ż Į˙ĘłśČ śįņąęż÷ė÷ Įųż ĶČėųż
ÖõęŽõ
For the Government of Denmark and the Home Government of the Faroe
Islands
Pour le gouvernement du Danemark et le gouvernement local des žles
Fłroł
Per il governo della Danimarca e per il governo locale delle isole
FörŲer
Voor de Regering van Denemarken en de Landsregering van de FaerŠer
Pelo Governo da Dinamarca e pelo Governo Regional das Ilhas Faroł
Tanskan hallituksen ja Fōrsaarten paikallishallituksen puolesta
Põ Danmarks regerings och FōrŠarnas landsstyres vōgnar
Fyri rżkisstjėrn Danmarkar og FŲroya landsst´yri
>REFERENCE TO A GRAPHIC>
ANNEX I
>TABLE POSITION>
ANNEX II
For the purposes of Article 4 (2) to this Agreement, the customs and
fiscal legislation of the Föroes contains the following provisions:
(a) a customs tariff based on the Harmonized System and respecting
the GATT obligations of Denmark;
(b) a duty-free treatment for goods of Community origin, with the
exceptions set out in Protocols 2 and 4;
(c) a system of indirect taxation based on the following elements:
- a value-added tax (VAT, based on the same principles as those
which apply in the Community, including non-discrimination of
imported goods; and
- a system of excise duties, levied equally on domestic production
and imported goods.
PROTOCOL 1 concerning the tariff treatment and arrangements
applicable to certain fish and fishery products released for free
circulation in the Community or imported into the Faeroes
Article 1
As regards the products listed in the Annex to this Protocol and
originating in the Faeroes:
2. the customs duties and other conditions to be applied on import
into the Community shall be as indicated in the Annex.
Article 2
The preferential duty rates indicated in the Annex apply only if the
free-at-frontier price, which is determined by the Member States in
accordance with Article 22 of Regulation (EEC) No 3759/92 (OJ No L
388, 31. 12. 1992, p. 1), as last amended by Regulation (EC) No
3318/94 (OJ No L 350, 31. 12. 1994, p. 15), is at least equal to the
reference price fixed, or to be fixed, by the Community for the
products under consideration or the categories of the products
concerned.
Article 3
For the purpose of eliminating customs duties, reference ceilings
are established in the Annex for certain products originating in the
Faeroes.
Should imports of these products exceed the reference ceiling, the
Community may introduce the full customs duty.
Article 4
The Faeroes shall abolish tariffs and duties on imports of fish and
fishery products originating in the Community.
ANNEX
The customs duties and other conditions to be applied on import into
the Community of products originating in and coming from the Faeroes
shall be as indicated below.
>TABLE POSITION>
>TABLE POSITION>
PROTOCOL 2 concerning the tariff treatment and arrangements
applicable to certain products obtained by processing agricultural
products
Article 1
In order to take account of differences in the cost of the
agricultural products incorporated in the goods specified in the
table annexed to this Protocol, this Agreement does not preclude:
(i) the levying, on import, of an agricultural component or fixed
amount, or the application of internal price compensation measures;
(ii) the application of measures adopted on export.
Article 2
The Community shall apply the customs duties on imports originating
in the Faeroes as indicated in the table annexed to this Protocol.
Article 3
The Faeroes shall abolish tariffs and duties on imports of processed
agricultural products originating in the Community, with the
exceptions mentioned in Protocol 4, Article 2.
Should the Faeroes introduce such measures for processed
agricultural products as mentioned in Article 1 of this Protocol,
the Community shall be duly notified.
>TABLE POSITION>
PROTOCOL 3 concerning the definition of the concept of 'originating
products` and methods of administrative cooperation
TITLE I GENERAL PROVISIONS
Article 1 Definitions
TITLE II DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS`
Article 2 General requirements
Article 3 Bilateral cumulation of origin
Article 4 Wholly obtained products
Article 5 Sufficiently worked or processed products
Article 6 Insufficient working or processing operations
Article 7 Unit of qualification
Article 8 Accessories, spare parts and tools
Article 9 Sets
Article 10 Neutral elements
TITLE III TERRITORIAL REQUIREMENTS
Article 11 Principle of territoriality
Article 12 Direct transport
Article 13 Exhibitions
TITLE IV DRAWBACK OR EXEMPTION
Article 14 Prohibition of drawback of, or exemption from, customs
duties
TITLE V PROOF OF ORIGIN
Article 15 General requirements
Article 16 Procedure for the issue of an EUR.1 movement certificate
Article 17 EUR.1 movement certificates issued retrospectively
Article 18 Issue of a duplicate EUR.1 movement certificate
Article 19 Issue of EUR.1 movement certificates on the basis of a
proof of origin issued or made out previously
Article 20 Conditions for making out an invoice declaration
Article 21 Approved exporter
Article 22 Validity of proof of origin
Article 23 Submission of proof of origin
Article 24 Importation by instalments
Article 25 Exemptions from proof or origin
Article 26 Supporting documents
Article 27 Preservation of proof of origin and supporting documents
Article 28 Discrepancies and formal errors
Article 29 Amounts expressed in ecu
TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 30 Mutual assistance
Article 31 Verification of proofs of origin
Article 32 Dispute settlement
Article 33 Penalties
Article 34 Free zones
TITLE VII CEUTA AND MELILLA
Article 35 Application of the Protocol
Article 36 Special conditions
TITLE I GENERAL PROVISIONS
Article 1 Definitions
For the purposes of this Protocol:
(a) 'manufacture` means any kind of working or processing including
assembly or specific operations;
(b) 'material` means any ingredient, raw material, component or
part, etc., used in the manufacture of the product;
(c) 'product` means the product being manufactured, even if it is
intended for later use in another manufacturing operation;
(d) 'goods` means both materials and products;
(e) 'customs value` means the value as determined in accordance with
the 1994 Agreement on implementation of Article VII of the General
Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
(f) 'ex-works price` means the price paid for the product ex works
to the manufacturer in the Community or the Faeroes 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) 'value 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 the Faeroes;
(h) 'value of originating materials` means the value of such
materials as defined in subparagraph (g) applied mutatis mutandis;
(i) 'added value` shall be taken to be the ex works price minus the
customs value of each of the products incorporated which did not
originate in the country in which those products were obtained;
(j) 'chapters` and 'headings` mean the chapters and the headings
(four-digit codes) used in the nomenclature which makes up the
Harmonized Commodity Description and Coding System, referred to in
this Protocol as 'the Harmonized System` or 'HS`;
(k) 'classified` refers to the classification of a product or
material under a particular heading;
(l) 'consignment` means products which are either sent
simultaneously from one exporter to one consignee or covered by a
single transport document covering their shipment from the exporter
to the consignee or, in the absence of such a document, by a single
invoice;
(m) 'territories` includes territorial waters.
TITLE II DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS`
Article 2 General requirements
1. For the purpose of implementing this Agreement, the following
products shall be considered as originating in the Community:
(a) products wholly obtained in the Community within the meaning of
Article 4 of this Protocol;
(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 5 of this Protocol.
2. For the purpose of implementing this Agreement, the following
products shall be considered as originating in the Faeroes:
(a) products wholly obtained in the Faeroes within the meaning of
Article 4 of this Protocol;
(b) products obtained in the Faeroes incorporating materials which
have not been wholly obtained there, provided that such materials
have undergone sufficient working or processing in the Faeroes
within the meaning of Article 5 of this Protocol.
Article 3 Bilateral cumulation of origin
1. Materials originating in the Community shall be considered as
materials originating in the Faeroes when incorporated into a
product obtained there. It shall not be necessary that such
materials have undergone sufficient working or processing, provided
they have undergone working or processing going beyond that referred
to in Article 6 (1) of this Protocol.
2. Materials originating in the Faeroes shall be considered as
materials originating in the Community when incorporated into a
product obtained there. It shall not be necessary that such
materials have undergone sufficient working or processing, provided
they have undergone working or processing going beyond that referred
to in Article 6 (1) of this Protocol.
Article 4 Wholly obtained products
1. The following shall be considered as wholly obtained in the
Community or the Faeroes:
(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 the Faeroes by
their vessels;
(g) products made aboard their factory ships exclusively from
products referred to in subparagraph (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 provided that they have sole rights to work that
soil or subsoil;
(k) goods produced there exclusively from the products specified in
subparagraphs (a) to (j).
2. The terms 'their vessels` and 'their factory ships` in
subparagraphs 1 (f) and (g) shall apply only to vessels and factory
ships:
(a) which are registered or recorded in an EC Member State or in the
Faeroes;
(b) which sail under the flag of an EC Member State or of the
Faeroes;
(c) which are owned to an extent of at least 50 % by nationals of EC
Member States or of the Faeroes, 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 EC Member
States or of the Faeroes 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 EC Member
States or of the Faeroes; and
(e) of which at least 75 % of the crew are nationals of EC Member
States or of the Faeroes.
Article 5 Sufficiently worked or processed products
1. For the purposes of Article 2, products which are not wholly
obtained are 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 this 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. Accordingly, 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, should 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 through the
application of this paragraph.
This paragraph shall not apply to products falling within Chapters
50 to 63 of the Harmonized System.
3. Paragraphs 1 and 2 shall apply except as provided in Article 6.
Article 6 Insufficient working or processing operations
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 5 are satisfied:
(a) operations to ensure the preservation of products in good
condition during transport and storage (ventilation, spreading out,
drying, chilling, placing in salt, sulphur dioxide or other aqueous
solutions, removal of damaged parts, and like operations);
(b) simple operations consisting of removal of dust, sifting or
screening, sorting, classifying, matching (including the making-up
of sets of articles), washing, painting, cutting up;
(c) (i) changes of packaging and breaking up and assembly of
packages;
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing
on cards or boards etc., and all other simple packaging operations;
(d) affixing marks, labels and other like distinguishing signs on
products or their packaging;
(e) simple mixing of products, whether or not of different kinds,
where one or more components of the mixtures do not meet the
conditions laid down in this Protocol to enable them to be
considered as originating in the Community or the Faeroes;
(f) simple assembly of parts to constitute a complete product;
(g) a combination of two or more operations specified in
subparagraphs (a) to (f);
(h) slaughter of animals.
2. All the operations carried out in either the Community or the
Faeroes 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 7 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 Harmonized System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is
classified under the terms of the Harmonized 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 Harmonized System, each
product must be taken individually when applying the provisions of
this Protocol.
2. Where, under General Rule 5 of the Harmonized System, packaging
is included with the product for classification purposes, it shall
be included for the purposes of determining origin.
Article 8 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 9 Sets
Sets, as defined in General Rule 3 of the Harmonized 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 10 Neutral elements
In order to determine whether a product originates, 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 do not enter and which are not intended to enter
into the final composition of the product.
TITLE III TERRITORIAL REQUIREMENTS
Article 11 Principle of territoriality
1. The conditions set out in Title II relative to the acquisition of
originating status must be fulfilled without interruption in the
Community or the Faeroes.
2. If originating goods exported from the Community or the Faeroes
to another country are returned, they must be considered as
non-originating, unless it can be demonstrated to the satisfaction
of the customs authorities that:
(a) the goods returned are the same goods 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.
Article 12 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
the Faeroes. 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 the Faeroes.
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:
(i) giving an exact description of the products;
(ii) stating the dates of unloading and reloading of the products
and, where applicable, the names of the ships, or the other means of
transport used; and
(iii) certifying the conditions under which the products remained in
the transit country; or
(c) failing these, any substantiating documents.
Article 13 Exhibitions
1. Originating products, sent for exhibition in another country and
sold after the exhibition for importation in the Community or the
Faeroes 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
the Faeroes 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 the Faeroes;
(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 must 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 must be indicated thereon. Where necessary,
additional documentary evidence of the conditions under which they
have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or
crafts exhibition, fair or similar public show or display which is
not organized 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 14 Prohibition of drawback of, or exemption from, customs
duties
1. Non-originating materials used in the manufacture of products
originating in the Community or in the Faeroes for which a proof of
origin is issued or made out in accordance with the provisions of
Title V shall not be subject in the Community or the Faeroes to
drawback of, or exemption from, customs duties of whatever kind.
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 the Faeroes to materials used in the manufacture, 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, on 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 7 (2), accessories, spare
parts and tools within the meaning of Article 8 and products in a
set within the meaning of Article 9 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.
TITLE V PROOF OF ORIGIN
Article 15 General requirements
1. Products originating in the Community shall, on importation into
the Faeroes and products originating in the Faeroes shall, on
importation into the Community, benefit from this Agreement upon
submission of either:
(a) an EUR.1 movement certificate, a specimen of which appears in
Annex III; or
(b) in the cases specified in Article 20 (1), a declaration, the
text of which appears in Annex IV, 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 (hereinafter referred to as the 'invoice
declaration`).
2. Notwithstanding paragraph 1, originating products within the
meaning of this Protocol shall, in the cases specified in Article
25, benefit from this Agreement without it being necessary to submit
any of the documents referred to above.
Article 16 Procedure for the issue of an EUR.1 movement certificate
1. An EUR.1 movement certificate 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 authorized representative.
2. For this purpose, the exporter or his authorized representative
shall fill out both the EUR.1 movement certificate and the
application form, specimens of which appear at Annex III. These
forms shall be completed in one of the languages in which this
Agreement is drawn up and in accordance with the provisions of the
domestic law of the exporting country. If they are handwritten, they
shall be completed in ink in printed characters. The description of
the products must be given in the box reserved for this purpose
without leaving any blank lines. Where the box is not completely
filled, a horizontal line must be drawn below the last line of the
description, the empty space being crossed through.
3. The exporter applying for the issue of an EUR.1 movement
certificate shall be prepared to submit at any time, at the request
of the customs authorities of the exporting country where the EUR.1
movement certificate 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. An EUR.1 movement certificate shall be issued by the customs
authorities of an EC Member State or the Faeroes if the products
concerned can be considered as products originating in the Community
or the Faeroes and fulfil the other requirements of this Protocol.
5. The issuing customs authorities shall take any steps necessary to
verify the originating status of the products and the fulfilment of
the other requirements of this 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. The issuing customs authorities shall also ensure that
the forms referred to in paragraph 2 are duly completed. In
particular, they shall check whether the space reserved for the
description of the products has been completed in such a manner as
to exclude all possibility of fraudulent additions.
6. The date of issue of the EUR.1 movement certificate shall be
indicated in Box 11 of the certificate.
7. An EUR.1 movement certificate shall be issued by the customs
authorities and made available to the exporter as soon as actual
exportation has been effected or ensured.
Article 17 EUR.1 movement certificates issued retrospectively
1. Notwithstanding Article 16 (7), an EUR.1 movement certificate 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 an EUR.1 movement certificate was issued but was
not accepted at importation for technical reasons.
2. For the implementation of paragraph 1, the exporter must indicate
in his application the place and date of exportation of the products
to which the EUR.1 movement certificate relates, and state the
reasons for his request.
3. The customs authorities may issue an EUR.1 movement certificate
retrospectively only after verifying that the information supplied
in the exporter's application agrees with that in the corresponding
file.
4. EUR.1 movement certificates issued retrospectively must be
endorsed with one of the following phrases:
'NACHTRÄGLICH AUSGESTELLT`,
'DELIVRE A POSTERIORI`,
'RILASCIATO A POSTERIORI`,
'AFGEGEVEN A POSTERIORI`,
'ISSUED RETROSPECTIVELY`,
'UDSTEDT EFTERFŲLGENDE`,
'ÅŹÄĻČÅĶ ÅŹ ŌŁĶ ÕÓŌÅŃŁĶ`,
'EXPEDIDO A POSTERIORI`,
'EMITIDO A POSTERIORI`,
'ANNETTU JÄLKIKÄTEEN`,
'UTFÄRDAT I EFTERHAND`,
'GIVIN EFTIRFYLGJANDI`.
5. The endorsement referred to in paragraph 4 shall be inserted in
the 'Remarks` box of the EUR.1 movement certificate.
Article 18 Issue of a duplicate EUR.1 movement certificate
1. In the event of theft, loss or destruction of an EUR.1 movement
certificate, 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 must be endorsed with one of the
following:
'DUPLIKAT`, 'DUPLICATA`, 'DUPLICATO`, 'DUPLICAAT`, 'DUPLICATE`,
'ĮĶŌÉĆŃĮÖĻ`, 'DUPLICADO`, 'SEGUNDA VIA`, 'IAKSOISKAPPALE`, 'TVITAK`.
3. The endorsement referred to in paragraph 2 shall be inserted in
the 'Remarks` box of the duplicate EUR.1 movement certificate.
4. The duplicate, which must bear the date of issue of the original
EUR.1 movement certificate, shall take effect as from that date.
Article 19 Issue of EUR.1 movement certificates 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 the Faeroes, it shall be possible to
replace the original proof of origin by one or more EUR.1 movement
certificates for the purpose of sending all or some of these
products elsewhere within the Community or the Faeroes. The
replacement EUR.1 movement certificate(s) shall be issued by the
customs office under whose control the products are placed.
Article 20 Conditions for making out an invoice declaration
1. An invoice declaration as referred to in Article 15 (1) (b) may
be made out:
(a) by an approved exporter within the meaning of Article 21; or
(b) by any exporter for any consignment consisting of one or more
packages containing originating products whose total value does not
exceed ECU 6 000.
2. An invoice declaration may be made out if the products concerned
can be considered as products originating in the Community or the
Faeroes and fulfil the other requirements of this Protocol.
3. The exporter making out an invoice declaration 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.
4. An invoice declaration shall be made out by the exporter by
typing, stamping or printing on the invoice, the delivery note or
another commercial document, the declaration, the text of which
appears in Annex IV, using one of the linguistic versions set out in
that Annex and in accordance with the provisions of the domestic law
of the exporting country. If the declaration is handwritten, it
shall be written in ink in printed characters.
5. Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within the
meaning of Article 21 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.
6. An invoice declaration may be made out by the exporter when the
products to which it relates are exported, or after exportation on
condition that it is presented in the importing country no longer
than two years after the importation of the products to which it
relates.
Article 21 Approved exporter
1. The customs authorities of the exporting country may authorize
any exporter who makes frequent shipments of products under this
Agreement to make out invoice declarations irrespective of the value
of the products concerned. An exporter seeking such authorization
must 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 authorization number which shall appear on the invoice
declaration.
5. The customs authorities may withdraw the authorization at any
time. They shall do so where the approved exporter no longer offers
the guarantees referred to in paragraph 1, does not fulfil the
conditions referred to in paragraph 2 or otherwise makes an
incorrect use of the authorization.
Article 22 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 must be submitted within the
said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities
of the importing country after the final date for presentation
specified in paragraph 1 may be accepted for the purpose of applying
preferential treatment, where the failure to submit these documents
by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities
of the importing country may accept the proofs of origin where the
products have been submitted before the said final date.
Article 23 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 this
Agreement.
Article 24 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 Harmonized System falling within Sections XVI and XVII or
heading Nos 7308 and 9406 of the Harmonized System are imported by
instalments, a single proof of origin for such products shall be
submitted to the customs authorities on importation of the first
instalment.
Article 25 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 the customs declaration C2/CP3 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
ECU 500 in the case of small packages or ECU 1 200 in the case of
products forming part of travellers' personal luggage.
Article 26 Supporting documents
The documents referred to in Articles 16 (3) and 20 (3) used for the
purpose of proving that products covered by an EUR.1 movement
certificate or an invoice declaration can be considered as products
originating in the Community or the Faeroes and fulfil the other
requirements of this Protocol 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 the Faeroes where these
documents are used in accordance with domestic law;
(c) documents proving the working or processing of materials in the
Community or the Faeroes, issued or made out in the Community or the
Faeroes, where these documents are used in accordance with domestic
law;
(d) EUR.1 movement certificates or invoice declarations proving the
originating status of materials used, issued or made out in the
Community or the Faeroes in accordance with this Protocol.
Article 27 Preservation of proof of origin and supporting documents
1. The exporter applying for the issue of an EUR.1 movement
certificate shall keep, for at least three years, the documents
referred to in Article 16 (3).
2. The exporter making out an invoice declaration shall keep, for at
least three years, a copy of this invoice declaration as well as the
documents referred to in Article 20 (3).
3. The customs authorities of the exporting country issuing an EUR.1
movement certificate shall keep, for at least three years, the
application form referred to in Article 16 (2).
4. The customs authorities of the importing country shall keep, for
at least three years, the EUR.1 movement certificates and the
invoice declarations submitted to them.
Article 28 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 29 Amounts expressed in ecu
1. Amounts in the national currency of the exporting country
equivalent to the amounts expressed in ecu shall be fixed by the
exporting country and communicated to the importing countries
through the European Commission.
2. When the amounts exceed the corresponding amounts fixed by the
importing country, the latter shall accept them if the products are
invoiced in the currency of the exporting country. When the products
are invoiced in the currency of another EC Member State, the
importing country shall recognize the amount notified by the country
concerned.
3. The amounts to be used in any given national currency shall be
the equivalent in that national currency of the amounts expressed in
ecu as at the first working day in October 1996.
4. The amounts expressed in ecu and their equivalents in the
national currencies of the EC Member States and the Faeroes shall be
reviewed by the Joint Committee at the request of the Community or
the Faeroes. When carrying out this review, the Joint Committee
shall ensure that there will be no decrease in the amounts to be
used in any national currency and shall furthermore 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 ecu.
TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 30 Mutual assistance
1. The customs authorities of the EC Member States and of the
Faeroes shall provide each other, through the European Commission,
with specimen impressions of stamps used in their customs offices
for the issue of EUR.1 movement certificates and with the addresses
of the customs authorities responsible for verifying those
certificates and invoice declarations.
2. In order to ensure the proper application of this Protocol, the
Community and the Faeroes shall assist each other, through the
competent customs administrations, in checking the authenticity of
the EUR.1 movement certificates or the invoice declarations and the
correctness of the information given in these documents.
Article 31 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 the provisions of paragraph 1,
the customs authorities of the importing country shall return the
EUR.1 movement certificate and the invoice, if it has been
submitted, the invoice declaration, or a copy of these documents, to
the customs authorities of the exporting country giving, where
appropriate, the reasons for the enquiry. 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 of this verification as soon as possible.
These results must indicate clearly whether the documents are
authentic and whether the products concerned can be considered as
products originating in the Community or the Faeroes 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 32 Dispute settlement
Where disputes arise in relation to the verification procedures of
Article 31 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 Joint Committee. In all cases the settlement of disputes between
the importer and the customs authorities of the importing country
shall be under the legislation of the said country.
Article 33 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 preferential treatment for products.
Article 34 Free zones
1. The Community and the Faeroes 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 means of an exemption to the provisions contained in paragraph
1, when products originating in the Community or the Faeroes 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 EUR.1 movement certificate at the exporter's request, if
the treatment or processing undergone is in conformity with the
provisions of this Protocol.
TITLE VII CEUTA AND MELILLA
Article 35 Application of the Protocol
2. Products originating in the Faeroes, 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 pursuant to Protocol 2 of the Act of Accession of the
Kingdom of Spain and the Portuguese Republic to the European
Communities. The Faeroes 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 the application of paragraph 2 concerning
products originating in Ceuta and Melilla, this Protocol shall apply
mutatis mutandis subject to the special conditions set out in
Article 36.
Article 36 Special conditions
1. Providing they have been transported directly in accordance with
the provisions of Article 12, the following shall be considered as:
(1) products originating in Ceuta and Melilla:
(a) products wholly obtained in Ceuta and Melilla;
(b) products obtained in Ceuta and Melilla in the manufacture of
which products other than those referred to in (a) are used,
provided that:
(i) the said products have undergone sufficient working or
processing within the meaning of Article 5 of this Protocol; or that
(ii) those products are originating in the Faeroes or the Community
within the meaning of this Protocol, provided that they have been
submitted to working or processing which goes beyond the
insufficient working or processing referred to in Article 6 (1).
(2) products originating in the Faeroes:
(a) products wholly obtained in the Faeroes;
(b) products obtained in the Faeroes, in the manufacture of which
products other than those referred to in (a) are used, provided
that:
(i) the said products have undergone sufficient working or
processing within the meaning of Article 5 of this Protocol; or that
(ii) those products are originating in Ceuta and Melilla or the
Community within the meaning of this Protocol, provided that they
have been submitted to working or processing which goes beyond the
insufficient working or processing referred to in Article 6 (1).
3. The exporter or his authorized representative shall enter 'the
Faeroes` and 'Ceuta and Melilla` in box 2 of EUR.1 movement
certificates or on invoice declarations. In addition, in the case of
products originating in Ceuta and Melilla, this shall be indicated
in box 4 of EUR.1 movement certificates or on invoice declarations.
4. The Spanish customs authorities shall be responsible for the
application of this Protocol in Ceuta and Melilla.
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 5 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 Harmonized 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 columns 3 or 4. Where, in some cases, the entry in the first
column is preceded by an 'ex`, this signifies that the rules in
columns 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
columns 3 or 4 apply to all products which, under the Harmonized
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 columns 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, as an
alternative, 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 has to be applied.
Note 3:
3.1. The provisions of Article 5 of the Protocol concerning products
having acquired originating status which are used in the manufacture
of other products apply regardless of whether this status has been
acquired inside the factory where these products are used or in
another factory in the Community or in the Faeroes.
Example:
An engine of heading No 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 No 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 No 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 states that
'materials of any heading` may be used, materials of the same
heading as the product may also be used, subject, however, to any
specific limitations which may also be contained in the rule.
However, the expression 'manufacture from materials of any heading,
including other materials of heading No . . .` means that only
materials classified in the same heading as the product of a
different description than that of the product as given in column 2
of the list may be used.
3.4. When a rule in the list specifies that a product may be
manufactured from more than one material, this means that any one or
more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of heading Nos 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 obviously
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 No 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 highest of the percentages given. Furthermore, the
individual percentages must not be exceeded in relation to the
particular materials they apply to.
Note 4:
4.1. The term 'natural fibres` is used in the list to refer to
fibres other than artificial or synthetic fibres. It is restricted
to the stages before spinning takes place, including waste, and,
unless otherwise specified, includes fibres that have been carded,
combed or otherwise processed but not spun.
4.2. The term 'natural fibres` includes horsehair of heading No
0503, silk of heading Nos 5002 and 5003 as well as the wool fibres,
fine or coarse animal hair of heading Nos 5101 to 5105, the cotton
fibres of heading Nos 5201 to 5203 and the other vegetable fibres of
heading Nos 5301 to 5305.
4.3. The terms 'textile pulp`, 'chemical materials` and
'paper-making materials` are used in the list to describe the
materials not classified in Chapters 50 to 63, which can be used to
manufacture artificial, synthetic or paper fibres or yarns.
4.4. The term 'man-made staple fibres` is used in the list to refer
to synthetic or artificial filament tow, staple fibres or waste, of
heading Nos 5501 to 5507.
Note 5:
5.1. Where for a given product in the list a 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, which, taken together, represent 10 per cent or less of the
total weight of all the basic textile materials used. (See also
Notes 5.3 and 5.4 below).
5.2. However, the tolerance mentioned in Note 5.1 may only be
applied to mixed products which have been made from two or more
basic textile materials.
The following are the basic textile materials:
- silk,
- wool,
- coarse animal hair,
- fine animal hair,
- horsehair,
- cotton,
- paper-making materials and paper,
- flax,
- true hemp,
- jute and other textile bast fibres,
- sisal and other textile fibres of the genus Agave,
- coconut, abaca, ramie and other vegetable textile fibres,
- synthetic man-made filaments,
- artificial man-made filaments,
- synthetic man-made staple fibres of polypropylene,
- synthetic man-made staple fibres of polyester,
- synthetic man-made staple fibres of polyamide,
- synthetic man-made staple fibres of polyacrylonitrile,
- synthetic man-made staple fibres of polyimide,
- synthetic man-made staple fibres of polytetrafluoroethylene,
- synthetic man-made staple fibres of polyphenylene sulphide,
- synthetic man-made staple fibres of polyvinyl chloride,
- other synthetic man-made staple fibres,
- artificial man-made staple fibres of viscose,
- other artificial man-made staple fibres,
- yarn made of polyurethane segmented with flexible segments of
polyether whether or not gimped,
- yarn made of polyurethane segmented with flexible segments of
polyester whether or not gimped,
- products of heading No 5605 (metallized yarn) incorporating strip
consisting of a core of aluminium foil or of a core of plastic film
whether or not coated with aluminium powder, of a width not
exceeding 5 mm, sandwiched by means of a transparent or coloured
adhesive between two layers of plastic film,
- other products of heading No 5605.
Example:
A yarn of heading No 5205 made from cotton fibres of heading No 5203
and synthetic staple fibres of heading No 5506 is a mixed yarn.
Therefore, non-originating synthetic staple fibres that do not
satisfy the origin rules (which require manufacture from chemical
materials or textile pulp) may be used up to a weight of 10 per cent
of the yarn.
Example:
A woollen fabric of heading No 5112 made from woollen yarn of
heading No 5107 and synthetic yarn of staple fibres of heading No
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 that 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 their total weight does
not exceed 10 per cent of the weight of the fabric.
Example:
Tufted textile fabric of heading No 5802 made from cotton yarn of
heading No 5205 and cotton fabric of heading No 5210 is only a mixed
product if the cotton fabric is itself a mixed fabric being 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 No 5205 and synthetic fabric of heading No 5407,
then, obviously, the yarns used are two separate basic textile
materials and the tufted textile fabric is accordingly a mixed
product.
Example:
A carpet with tufts made from both artificial yarns and cotton yarns
and with a jute backing is a mixed product because three basic
textile materials are used. Thus, any non-originating materials that
are at a later stage of manufacture than the rule allows may be
used, provided their total weight does not exceed 10 per cent of the
weight of the textile materials of the carpet. Thus, both the jute
backing and/or the artificial yarns could be imported at that stage
of manufacture, provided the weight conditions are met.
5.3. In the case of products incorporating 'yarn made of
polyurethane segmented with flexible segments of polyether whether
or not gimped` this tolerance is 20 per cent 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 an adhesive between two layers of plastic
film`, this tolerance is 30 per cent in respect of this strip.
Note 6:
6.1. In the case of those textile products which are marked in the
list by a footnote referring 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 per cent 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 rules 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 heading Nos ex 2707, 2713 to 2715, ex 2901,
ex 2902 and ex 3403, the 'specific processes` are the following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process (1);
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: processing
with concentrated sulphuric acid, oleum or sulphuric anhydride;
neutralization with alkaline agents; decolorization and purification
with naturally active earth, activated earth, activated charcoal or
bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization.
7.2. For the purposes of heading Nos 2710, 2711 and 2712, the
'specific processes` are the following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process (2);
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: processing
with concentrated sulphuric acid, oleum or sulphuric anhydride;
neutralization with alkaline agents; decolorization and purification
with naturally active earth, activated earth, activated charcoal or
bauxite;
(g) polymerization;
(h) alkylation;
(ij) isomerization;
(k) in respect of heavy oils falling within heading No ex 2710 only,
desulphurization with hydrogen resulting in a reduction of at least
85 per cent of the sulphur content of the products processed (ASTM D
1266-59 T method);
(l) in respect of products falling within heading No 2710 only,
deparaffining by a process other than filtering;
(m) in respect of heavy oils falling within heading No ex 2710 only,
treatment with hydrogen at a pressure of more than 20 bar and a
temperature of more than 250 °C with the use of a catalyst, other
than to effect desulphurization, when the hydrogen constitutes an
active element in a chemical reaction. The further treatment with
hydrogen of lubricating oils of heading No ex 2710 (e.g.
hydrofinishing or decolorization) in order, more especially, to
improve colour or stability shall not, however, be deemed to be a
specific process;
(n) in respect of fuel oils falling within heading No ex 2710 only,
atmospheric distillation, on condition that less than 30 per cent of
these products distil, by volume, including losses, at 300 °C by the
ASTM D 86 method;
(o) in respect of heavy oils other than gas oils and fuel oils
falling within heading No ex 2710 only, treatment by means of a
high-frequency electrical brush-discharge.
7.3. For the purposes of heading Nos 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 content, any combination of these operations or
like operations do not confer origin.
(1) See Additional Explanatory Note 4 (b) to Chapter 27 of the
Combined Nomenclature.
ANNEX II
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON
NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN
OBTAIN ORIGINATING STATUS
The products mentioned in the list may not all be covered by the
Agreement. It is therefore necessary to consult the other parts of
the Agreement
>TABLE POSITION>
ANNEX III
MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT
CERTIFICATE EUR.1
Printing instructions
1. Each form shall measure 210 × 297 mm; a tolerance of up to minus
5 mm or plus 8 mm in the length may be allowed. The paper used must
be white, sized for writing, not containing mechanical pulp and
weighing not less than 25 g/m². It shall have a printed green
guilloche pattern background making any falsification by mechanical
or chemical means apparent to the eye.
2. The competent authorities of the Member States of the Community
and of the Faroe Islands may reserve the right to print the forms
themselves or may have them printed by approved printers. In the
latter case, each form must include a reference to such approval.
Each form must bear the name and address of the printer or a mark by
which the printer can be identified. It shall also bear a serial
number, either printed or not, by which it can be identified.
>REFERENCE TO A GRAPHIC>
>REFERENCE TO A GRAPHIC>
>REFERENCE TO A GRAPHIC>
>REFERENCE TO A GRAPHIC>
ANNEX IV
INVOICE DECLARATION
>START OF GRAPHIC>
The invoice declaration, the text of which is given below, must be
made out in accordance with the footnotes. However, the footnotes do
not have to be reproduced.
English version
The exporter of the products covered by this document (customs
authorization No . . . (1)) declares that, except where otherwise
clearly indicated, these products are of . . . preferential origin
(2).
Spanish version
El exportador de los productos incluidos en el presente documento
(autorizaciėn aduanera no . . . (1)) declara que, salvo indicaciėn
en sentido contrario, estos productos gozan de un origen
preferencial . . . (2).
Danish version
EksportŲren af varer, der er omfattet af nörvörende dokument,
(toldmyndighedernes tilladelse nr. . . . (1)), erklörer, at varerne,
medmindre andet tydeligt er angivet, har pröferenceoprindelse i . .
. (2).
German version
Der AusfŽhrer (Ermōchtigter AusfŽhrer; Bewilligungs-Nr. . . . (1)),
der Waren, auf die sich dieses Handelspapier bezieht, erklōrt, dač
diese Waren, soweit nicht anders angegeben, prōferenzbegŽnstigte . .
. Ursprungswaren sind (2).
Greek version
Ļ õžńóųóąńĖ Įųż Ęę˙ŪŽżĮųż Ę˙į śńūžĘĮ˙żĮńł ńĘŽ Į˙ Ęńꎿ ąóóęńŠ˙
(Ąōõłń Įõūųżõč˙į įĘ' ńęłų. . . . (1)) ō÷ūžżõł ŽĮł, õśĮŽĖ õĄż
ō÷ūžżõĮńł ėńŠžĖ ĄūūųĖ, Įń Ęę˙ŪŽżĮń ńįĮĄ õčżńł Ęę˙Įłü÷ėłńśČĖ
śńĮńóųóČĖ . . . (2).
French version
L'exportateur des produits couverts par le prłsent document
(autorisation douaniųre no . . . (1)), dłclare que, sauf indication
claire du contraire, ces produits ont l'origine prłfłrentielle . . .
(2).
Italian version
L'esportatore delle merci contemplate nel presente documento
(autorizzazione doganale n. . . . (1)) dichiara che, salvo
indicazione contraria, le merci sono di origine preferenziale . . .
(2).
Dutch version
De exporteur van de goederen waarop dit document van toepassing is
(douanevergunning nr. . . . (1)), verklaart dat, behoudens
uitdrukkelijke andersluidende vermelding, deze goederen van
preferentiūle . . . oorsprong zijn (2).
Portuguese version
O abaixo assinado, exportador dos produtos cobertos pelo presente
documento (autoriza÷óo aduaneira no. . . . (1)), declara que, salvo
expressamente indicado em contrńrio, estes produtos sóo de origem
preferencial . . . (2).
(1) When the invoice declaration is made out by an approved exporter
within the meaning of Article 21 of the Protocol, the authorization
number of the approved exporter must be entered in this space. When
the invoice declaration is not made out by an approved exporter, the
words in brackets shall be omitted or the space left blank.(2)
Origin of products to be indicated. When the invoice declaration
relates in whole or in part, to products originating in Ceuta and
Melilla within the meaning of Article 36 of the Protocol, the
exporter must clearly indicate them in the document on which the
declaration is made out by means of the symbol 'CM'.Finnish version
Tōssō asiakirjassa mainittujen tuotteiden viejō (tullin lupan:o . .
. (1)) ilmoittaa, ettō nōmō tuotteet ovat, ellei toisin ole selvōsti
merkitty, etuuskohteluun oikeutettuja . . . alkuperōtuotteita (2).
Swedish version
ExportŠren av de varor som omfattas av detta dokument
(tullmyndighetens tillstõnd nr. . . . (1)) fŠrsōkrar att dessa
varor, om inte annat tydligt markerats, har fŠrmõnsberōttigande . .
. ursprung (2).
Faeroese version
Śtflytarin av vŲrunum, sum hetta skjal fevnir um (tollvaldsins loyvi
nr. . . . (1)) vńttar, at um ikki naka??d anna??d t´y??diliga er
tilskila??d, eru hesar vŲrur upprunavŲrur . . . (2).
. (3)
(Place and date)
. (4)
(Signature of the exporter; in addition the name of the person
signing the declaration has to be indicated in clear script)
(1) When the invoice declaration is made out by an approved exporter
within the meaning of Article 21 of the Protocol, the authorization
number of the approved exporter must be entered in this space. When
the invoice declaration is not made out by an approved exporter, the
words in brackets shall be omitted or the space left blank.(2)
Origin of products to be indicated. When the invoice declaration
relates in whole or in part, to products originating in Ceuta and
Melilla within the meaning of Article 36 of the Protocol, the
exporter must clearly indicate them in the document on which the
declaration is made out by means of the symbol 'CM'.(3) These
indications may be omitted if the information is contained on the
document itself.(4) See Article 20 (5) of the Protocol. In cases
where the exporter is not required to sign, the exemption of
signature also implies the exemption of the name of the
signatory.>END OF GRAPHIC>
PROTOCOL 4 concerning the special provisions applicable to imports
of certain agricultural products other than those listed in Protocol
1
Article 1
The Community shall grant to products originating in and coming from
the Faeroes the following tariff quotas:
>TABLE POSITION>
Article 2
The Faeroes shall grant freedom from tariffs and duties to goods of
Community origin, falling within Chapters 1 to 24 in the Harmonized
System, with the following exceptions:
>TABLE POSITION>
PROTOCOL 5 on mutual assistance between administrative authorities
in customs matters
Article 1 Definitions
For the purposes of this Protocol:
(a) 'customs legislation` shall mean any legal or regulatory
provision adopted by the Contracting Parties governing the import,
export, and transit of goods and their placing under any customs
procedure, including measures of prohibition, restriction and
control;
(b) 'applicant authority`, shall mean a competent administrative
authority which has been appointed by a Contracting Party for this
purpose and which makes a request for assistance in customs matters;
(c) 'requested authority`, shall mean a competent administrative
authority which has been appointed by a Contracting Party for this
purpose and which receives a request for assistance in customs
matters;
(d) 'personal data`, shall mean all information relating to an
identified or identifiable individual.
Article 2 Scope
1. The Contracting Parties shall assist each other, in the areas
within their jurisdiction, in the manner and under the conditions
laid down in this Protocol, in ensuring that the customs legislation
is correctly applied, in particular by the prevention, detection and
investigation of operations in breach of that legislation.
2. Assistance in customs matters, as provided for in this Protocol,
shall apply to any administrative authority of the Contracting
Parties which is competent for the application of this Protocol. It
shall not prejudice the rules governing mutual assistance in
criminal matters. Nor shall it cover information obtained under
powers exercised at the request of the judicial authorities, except
where communication of such information has the prior authorization
of the said authorities.
Article 3 Assistance on request
1. At the request of the applicant authority, the requested
authority shall furnish it with all relevant information which may
enable it to ensure compliance with customs legislation, including
information regarding operations noted or planned which are or might
be in breach of such legislation.
2. At the request of the applicant authority, the requested
authority shall inform it whether goods exported from the territory
of one of the Contracting Parties have been properly imported into
the territory of the other Party, specifying, where appropriate, the
customs procedure applied to the goods.
3. At the request of the applicant authority, the requested
authority shall, within the framework of its laws, take the
necessary steps to ensure special surveillance of:
(a) natural or legal persons of whom there are reasonable grounds
for believing that they are or have been in breach of customs
legislation;
(b) places where goods are stored in a way that gives grounds for
suspecting that they are intended to supply operations in breach of
customs legislation;
(c) movements of goods notified as possibly giving rise to breaches
of customs legislation;
(d) means of transport for which there are reasonable grounds for
believing that they have been, are or may be used in operations in
breach of customs legislation.
Article 4 Spontaneous assistance
The Contracting Parties shall provide each other, at their own
initiative and in accordance with their laws, rules and other legal
instruments, with assistance if they consider that to be necessary
for the correct application of customs legislation, particularly
when they obtain information pertaining to:
- operations which are or appear to be in breach of such legislation
and which may be of interest to the other Contracting Party,
- new means or methods employed in carrying out such operations,
- goods known to be subject to breaches of customs legislation.
Article 5 Delivery/notification
At the request of the applicant authority, the requested authority
shall, in accordance with its legislation, take all necessary
measures in order:
- to deliver all documents,
- to notify all decisions,
falling within the scope of this Protocol to an addressee, residing
or established in its territory. In such a case, Article 6 (3) shall
apply.
Article 6 Form and substance of requests for assistance
1. Requests pursuant to this Protocol shall be made in writing. They
shall be accompanied by the documents necessary to enable compliance
with the request. When required because of the urgency of the
situation, oral requests may be accepted, but must be confirmed in
writing immediately.
2. Requests pursuant to paragraph 1 shall include the following
information:
(a) the applicant authority making the request;
(b) the measure requested;
(c) the object of and the reason for the request;
(d) the laws, rules and other legal elements involved;
(e) indications as exact and comprehensive as possible on the
natural or legal persons who are the target of the investigations;
(f) a summary of the relevant facts and of the enquiries already
carried out, except in cases provided for in Article 5.
3. Requests shall be submitted in an official language of the
requested authority or in a language acceptable to that authority.
4. If a request does not meet the formal requirements, its
correction or completion may be requested; precautionary measures
may, however, be ordered.
Article 7 Execution of requests
1. In order to comply with a request for assistance, the requested
authority or, when the latter cannot act on its own, the
administrative department to which the request has been addressed by
this authority, shall proceed, within the limits of its competence
and available resources, as though it were acting on its own account
or at the request of other authorities of that same Contracting
Party, by supplying information already possessed, by carrying out
appropriate enquiries or by arranging for them to be carried out.
2. Requests for assistance shall be executed in accordance with the
laws, rules and other legal instruments of the requested Contracting
Party.
3. Duly authorized officials of a Contracting Party may, with the
agreement of the other Contracting Party involved and subject to the
conditions laid down by the latter, obtain from the offices of the
requested authority or other authority for which the requested
authority is responsible, information relating to operations which
are or may be in breach of customs legislation which the applicant
authority needs for the purposes of this Protocol.
4. Officials of a Contracting Party may, with the agreement of the
other Contracting Party involved and subject to the conditions laid
down by the latter, be present at enquiries carried out in the
latter's territory.
Article 8 Form in which information is to be communicated
1. The requested authority shall communicate results of enquiries to
the applicant authority in the form of documents, certified copies
of documents, reports and the like.
2. The documents provided for in paragraph 1 may be replaced by
computerized information produced in any form for the same purpose.
3. Original files and documents shall be requested only in cases
where certified copies would be insufficient. Originals which have
been transmitted shall be returned at the earliest opportunity.
Article 9 Exceptions to the obligation to provide assistance
1. The Contracting Parties may refuse to give assistance as provided
for in this Protocol, where to do so would:
(a) be likely to prejudice the sovereignty of the Faeroes or that of
a Member State of the Community which has been asked to provide
assistance under this Protocol; or
(b) be likely to prejudice public policy, security or other
essential interests, in particular in the cases referred to under
Article 10 (2); or
(c) involve currency or tax regulations other than customs
legislation; or
(d) violate an industrial, commercial or professional secret.
2. Where the applicant authority requests assistance which it would
itself be unable to provide if so asked, it shall draw attention to
that fact in its request. It shall then be for the requested
authority to decide how to respond to such a request.
3. If assistance is refused, the decision and the reasons therefor
must be notified to the applicant authority without delay.
Article 10 Information exchange and confidentiality
1. Any information communicated in whatsoever form pursuant to this
Protocol shall be of a confidential or restricted nature, depending
on the rules applicable in each of the Contracting Parties. It shall
be covered by the obligation of official secrecy and shall enjoy the
protection extended to similar information under the relevant laws
of the Contracting Party which received it and the corresponding
provisions applying to the Community institutions.
2. Personal data may be exchanged only where the receiving
Contracting Party undertakes to protect such data in at least an
equivalent way to the one applicable to that particular case in the
supplying Contracting Party.
3. Information obtained shall be used solely for the purposes of
this Protocol. Where one of the Contracting Parties requests the use
of such information for other purposes, it shall ask for the prior
written consent of the authority which furnished the information.
Such use shall then be subject to any restrictions laid down by that
authority.
4. Paragraph 3 shall not impede the use of information in any
judicial or administrative proceedings subsequently instituted for
failure to comply with customs legislation. The competent authority
which supplied that information shall be notified of such use.
5. The Contracting Parties may, in their records of evidence,
reports and testimonies and in proceedings and charges brought
before the courts, use as evidence information obtained and
documents consulted in accordance with the provisions of this
Protocol.
Article 11 Experts and witnesses
An official of a requested authority may be authorized to appear,
within the limitations of the authorization granted, as an expert or
witness in judicial or administrative proceedings regarding the
matters covered by this Protocol in the jurisdiction of the other
Contracting Party, and produce such objects, documents or
authenticated copies thereof, as may be needed for the proceedings.
The request for an appearance must indicate specifically on what
matters and by virtue of what title or qualification the official
will be questioned.
Article 12 Assistance expenses
The Contracting Parties shall waive all claims on each other for the
reimbursement of expenses incurred pursuant to this Protocol,
except, as appropriate, for expenses to experts and witnesses and to
interpreters and translators who are not public service employees.
Article 13 Application
1. The application of this Protocol shall be entrusted to the
central customs authorities of the Faeroes on the one hand and the
competent services of the Commission of the European Communities
and, where appropriate, the customs authorities of the Member States
of the European Community on the other. They shall decide on all
practical measures and arrangements necessary for its application,
taking into consideration the rules in force in the field of data
protection.
2. The Contracting Parties shall consult each other and subsequently
keep each other informed of the detailed rules of implementation
which are adopted in accordance with the provisions of this
Protocol.
Article 14 Complementarity
Without prejudice to Article 10, any agreements on mutual assistance
which have been or may be concluded between one or more Member
States of the European Community and the Faeroes shall not prejudice
Community provisions governing the communication between the
competent services of the Commission and the customs authorities of
the Member States of any information obtained in customs matters
which could be of Community interest.
JOINT DECLARATION concerning the review of the Agreement in keeping
with the development of EC-EFTA trade relations
If the Community - in the context of the Agreement on the European
Economic Area - grants concessions to the EFTA-EEA countries going
beyond those granted to the Faeroes in areas covered by this
Agreement, the Community will, on request from the Faeroes, consider
in a positive spirit, case-by-case, to what extent and on what basis
corresponding concessions could be offered to the Faeroes.
If agreements or arrangements are concluded between the Faeroes and
the Member States of EFTA whereby the Faeroes grant concessions to
EFTA countries going beyond those granted to the Community in areas
covered by this Agreement, the Faeroes will, on request from the
Community, consider in a positive spirit, case-by-case, to what
extent and on what basis corresponding concessions could be offered
to the Community.
JOINT DECLARATIONS concerning Protocol 3 to the Agreement
I. POSSIBILITY TO CUMULATE WITH MATERIALS FROM EFTA COUNTRIES
The Contracting Parties agree to examine the feasibility and
economic interest of including provisions in Protocol 3 concerning
the possibility to cumulate with materials from EFTA countries.
II. TRANSITIONAL PERIOD CONCERNING THE ISSUING OR MAKING OUT OF
DOCUMENTS RELATING TO THE PROOF OF ORIGIN ISSUED WITHIN THE
FRAMEWORK OF THE INITIAL AGREEMENT SIGNED ON 2 DECEMBER 1991
1. Until 31 December 1997, the competent customs authorities of the
Community and of the Faeroes shall accept as valid proof of origin
within the meaning of Protocol 3:
(i) EUR.1 movement certificates, endorsed beforehand with the stamp
of the competent customs office of the exporting State;
(ii) EUR.1 movement certificates, issued within the context of this
Agreement, endorsed by an approved exporter with a special stamp
which has been approved by the customs authorities of the exporting
State;
(iii) EUR.2 forms, issued within the context of this Agreement.
2. Requests for subsequent verification of documents referred to
above shall be accepted by the competent customs authorities of the
Community and of the Faeroes for a period of two years after the
issuing and making out of the proof of origin concerned. These
verifications shall be carried out in accordance with Title VI of
Protocol 3 to this Agreement.
III. PRINCIPALITY OF ANDORRA
1. Products originating in the Principality of Andorra falling
within Chapters 25 to 97 of the Harmonized System shall be accepted
by the Faeroes as originating in the Community within the meaning of
the Agreement.
IV. REPUBLIC OF SAN MARINO
1. Products originating in the Republic of San Marino shall be
accepted by the Faeroes as originating in the Community within the
meaning of the Agreement.
2. Protocol 3 shall apply mutatis mutandis for the purpose of
defining the originating status of the abovementioned products.
DECLARATION BY THE COMMUNITY concerning Article 24 (1) of the
Agreement
The Community declares that, in the context of the autonomous
implementation of Article 24 (1) of the Agreement which is incumbent
on the Contracting Parties, it will assess any practices contrary to
that Article on the basis of criteria arising from the application
of the rules of Articles 85, 86, 90 and 92 of the Treaty
establishing the European Community.
DECLARATION BY THE COMMUNITY concerning the regional application of
certain provisions of the Agreement
The Community declares that the application of any measures it may
take under Articles 24, 25, 26, 27 or 28 of the Agreement, in
accordance with the procedure and pursuant to the arrangements set
out in Article 29, or pursuant to Article 30, may be limited to one
of its regions by virtue of Community rules.
DECLARATION BY DENMARK AND THE FAEROES concerning Article 36 of the
Agreement
In accordance with Article 36 of the Agreement, the Community will,
at the request of the Faeroes, consider improving the access
possibilities for specific products.
It is the view of the Faeroes that this Article needs a
qualification to serve its purpose for a progressive development of
trade between the parties and the Faeroes therefore appeals to the
Community to undertake serious consideration of access possibilities