ANNEX IV
Trade between the European Union and the Republic of Tunisia
ARTICLE 1
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.
ARTICLE 2
Cumulation in the European Union
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
ARTICLE 3
Cumulation in Tunisia
For the purpose of implementing Article 2(1)(b)of Appendix I, working or processing carried out in the European Union, Algeria or Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or processing in Tunisia. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Tunisia only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
ARTICLE 4
Proofs of origin
1. Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Union or of Tunisia if the products concerned can be considered as products originating in the European Union or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
2. Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration may be made out if the products concerned may be considered as products originating in the European Union or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
ARTICLE 5
Supplier's declarations
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or Tunisia for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the European Union which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier's declaration given for those goods in accordance with this Article.
2. The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, can be considered as products originating in the European Union or Tunisia and fulfil the other requirements of Appendix I.
3. A separate supplier's declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable periods of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods (hereinafter referred to as a "long-term supplier's declaration").
A long-term supplier's declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.
The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex B and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.
The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied.
5. The supplier's declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.
ARTICLE 6
Supporting documents
Supplier's declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of the Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in the European Union or in Tunisia and fulfil the other requirements of Appendix I.
ARTICLE 7
Preservation of supplier's declarations
The supplier making out a supplier's declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 5(6).
The supplier making out a long-term supplier's declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by such declaration sent to the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of expiry of validity of the long-term supplier's declaration.
ARTICLE 8
Administrative cooperation
In order to ensure the proper application of this Annex, the European Union and Tunisia shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier's declarations and the correctness of the information given in these documents.
ARTICLE 9
Verification of supplier's declarations
1. Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier's declaration or the long-term supplier's declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration or the long-term supplier's declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier's declaration or the long-term supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier's declaration or the long-term supplier's declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
ARTICLE 10
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
ARTICLE 11
Free zones
1. The European Union and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in the European Union or Tunisia are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone complies with the provisions of this Convention.
ANNEX V
CEUTA AND MELILLA
ARTICLE 1
Application of this Convention
1. The term 'European Union' shall not cover Ceuta and Melilla.
2. Products originating in a Contracting Party other than the European Union, 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 European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The Contracting Parties other than the European Union shall grant to imports of products covered by the relevant Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union.
3. For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Convention shall apply mutatis mutandis subject to the special conditions set out in Article 2.
ARTICLE 2
Special conditions
1. Providing they have been transported directly in accordance with the provisions of Article 12 of Appendix I 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 Appendix I; or that
(ii) those products originate in the importing Contracting Party or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of Appendix I.
(2) products originating in the exporting Contracting Party, other than the European Union:
(a) products wholly obtained in the exporting Contracting Party;
(b) products obtained in the exporting Contracting Party, 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 Appendix I; or that
(ii) those products originate in Ceuta and Melilla or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6 of Appendix I.
2. Ceuta and Melilla shall be considered as a single territory.
3. The exporter or his authorised representative shall enter the name of the exporting or importing Contracting Party and 'Ceuta and Melilla' in Box 2 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin declarations EUR-MED. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or EUR-MED or on origin declarations or on origin declarations EUR-MED.
4. The Spanish customs authorities shall be responsible for the application of this Convention in Ceuta and Melilla.
ANNEX VI
JOINT DECLARATION
concerning the Principality of Andorra
1. Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the Contracting Parties other than the European Union as originating in the European Union within the meaning of this Convention.
2. The Convention shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.
ANNEX VII
JOINT DECLARATION
concerning the Republic of San Marino
1. Products originating in the Republic of San Marino shall be accepted by the Contracting Parties other than the European Union as originating in the European Union within the meaning of this Convention.
2. The Convention shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.
ANNEX VIII
Trade between the Republic of Turkey
and the participants in the European Union's Stabilisation and Association Process
ARTICLE 1
The products listed below shall be excluded from cumulation provided for in Article 3 of Appendix I, if:
(a) the country of final destination is the Republic of Turkey, and:
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(i) the materials used in the manufacture of these products are originating in any of the participants in the European Union's Stabilisation and Association Process; or
-
-
(ii) these products have acquired their origin on the basis of working or processing carried out in any of the participants in the European Union's Stabilisation and Association Process; or
(b) the country of final destination is any of the participants in the European Union's Stabilisation and Association Process, and:
-
(i) the materials used in the manufacture of these products are originating in the Republic of Turkey; or
-
-
(ii) these products have acquired their origin on the basis of working or processing carried out in the Republic of Turkey.
-
CN-Code
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Description
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1704 90 99
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Other sugar confectionery, not containing cocoa.
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1806 10 30
1806 10 90
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Chocolate and other food preparations containing cocoa
- Cocoa powder, containing added sugar or sweetening matter:
- - Containing 65% or more but less than 80% by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
- - Containing 80% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
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1806 20 95
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- Other food preparations containing cocoa in block, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a content exceeding 2 kg
-- Other
--- Other
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1901 90 99
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Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
- Other
-- Other (than malt extract)
--- Other
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2101 12 98
|
Other preparations with a basis of coffee
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2101 20 98
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Other preparations with a basis of tea or mate
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2106 90 59 (1)
|
Food preparations not elsewhere specified or included
- Other
-- Other
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2106 90 98
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Food preparations not elsewhere specified or included:
- Other (than protein concentrates and textured protein substances)
-- Other
--- Other
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3302 10 29
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Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
-Of a kind used in the food or drink industries
--Of the type used in the drink industries:
---Preparations containing all flavouring agents characterizing a beverage:
----Of an actual alcoholic strength by volume exceeding 0.5%
----Other:
-----Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch
-----Other
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(1) This product shall not be excluded from cumulation referred to in Article 1 of this Annex in preferential trade between the Republic of Turkey and the former Yugoslav Republic of Macedonia
ANNEX IX
Trade between the Republic of Turkey and the Kingdom of Morocco
ARTICLE 1
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.
ARTICLE 2
Cumulation in Turkey
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or Tunisia shall be considered as having been carried out in Turkey when the products obtained undergo subsequent working or processing in Turkey. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Turkey only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
ARTICLE 3
Cumulation in Morocco
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Tunisia or Turkey shall be considered as having been carried out in Morocco when the products obtained undergo subsequent working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Morocco only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
ARTICLE 4
Proofs of origin
1. Without prejudice to Article 16 (4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of Turkey or of Morocco if the products concerned can be considered as products originating in Turkey or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
2. Without prejudice to Article 21 (2) and (3) of Appendix I, an origin declaration may be made out if the products concerned can be considered as products originating in Turkey or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
ARTICLE 5
Supplier's declarations
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Turkey or Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Turkey which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier's declaration given for those goods in accordance with this Article.
2. The supplier's declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, may be considered as products originating in Turkey or Morocco and fulfil the other requirements of Appendix I.
3. A separate supplier's declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or Turkey is expected to remain constant for considerable periods of time, he may provide a single supplier's declaration to cover subsequent consignments of those goods (hereinafter referred to as a "long-term supplier's declaration").
A long-term supplier's declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.
The long-term supplier's declaration shall be made out by the supplier in the form prescribed in Annex D and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.
The supplier shall inform his customer immediately if the long-term supplier's declaration is no longer applicable to the goods supplied.
5. The supplier's declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.
ARTICLE 6
Supporting documents
Supplier's declarations proving the working or processing undergone in Algeria, Morocco, Tunisia or Turkey by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16 (3) and 21 (5) of the Appendix I and Article 5 (6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in Turkey or in Morocco and fulfil the other requirements of Appendix I.
ARTICLE 7
Preservation of supplier's declarations
The supplier making out a supplier's declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial document to which this declaration is annexed as well as the documents referred to in Article 5(6).
The supplier making out a long-term supplier's declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of expiry of validity of the long-term supplier's declaration.
ARTICLE 8
Administrative cooperation
In order to ensure the proper application of this Annex, Turkey and Morocco shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier's declarations and the correctness of the information given in these documents.
ARTICLE 9
Verification of supplier's declarations
1. Subsequent verifications of supplier's declarations or long-term supplier's declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier's declaration or the long-term supplier's declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier's declaration or the long-term supplier's declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier's declaration or the long-term supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier's accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier's declaration or the long-term supplier's declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
ARTICLE 10
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
ARTICLE 11
Free zones
1. Turkey and Morocco shall take all necessary steps to ensure that products traded under cover of a proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in Turkey or Morocco are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone complies with the provisions of this Convention.
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