31976R3202

30 . 12 . 76 Official Journal of the European Communities No L 361 /73

COMMISSION REGULATION (EEC) No 3202/76 of 21 December 1976 derogating in respect of the countries of the Central American Common Market from Articles 1 , 6 and 13 of Commission Regulation (EEC) No 3200/76 of 21 December 1976 on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries

THE COMMISSION OF THE EUROPEAN Whereas the measures provided for in this Regulation COMMUNITIES , are in accordance with the opinion of the Committee on Origin,

Having regard to the Treaty establishing the HAS ADOPTED THIS REGULATION : European Economic Community,

Article 1 Whereas, for the purposes of implementation of the provisions concerning the tariff preferences granted 1 . Notwithstanding the provisions of Article 1 of Commission Regulation ( EEC) No 3200/76 of by the Community for certain products originating in developing countries , rules of origin are by 21 December 1976, there shall also be considered as Commission Regulation ( EEC) No 3200/76 of products originating in Costa Rica, El Salvador, 21 December 1976 (*) laid down concerning the Guatemala, Honduras or Nicaragua (hereinafter conditions under which these products acquire the referred to as CACM countries) those products which status of originating products and the mode of proof have in accordance with those provisions acquired and verification of their status ; in one of those countries the status of originating products and which after being exported from that country have undergone no working or processing in any other CACM country or have not undergone Whereas the Central American Common Market has sufficient working or processing in any such other established close economic cooperation between country to confer on them by virtue of the said Costa Rica, El Salvador, Guatemala , Honduras and provisions the status of products originating in that Nicaragua ( hereinafter referred to as CACM other country, provided that: countries); whereas the provisions relative to the ( a) only products originating in a CACM country acquisition of the status of originating products laid have been used in the course of such working down in Article 1 of Commission Regulation ( EEC) or processing ; No 3200/76 of 21 December 1976 may, with the necessary adaptations, help facilitate this cooperation (b ) where a percentage rule limits, in Lists A and B and encourage the use in one CACM country of referred to in Article 3 of the Regulation referred products originating in other CACM countries ; to above, the proportion in value of non-originat­ whereas the said provisions should be amended ing products that can be incorporated under accordingly and special rules as to the mode of proof certain circumstances, the added value has been and verification of the status of originating products acquired in each of the countries in accordance should be laid down ; whereas to this end it is with the said percentage ruJe and with the other necessary to provide for requests for verification to rules contained in the said lists without any be centralized with a joint administrative body of the possibility of cumulation from one country to aforesaid common market ; another.

2. For the purposes of paragraph 1 (a), the fact that products other than those referred to therein have (*) See page 1 of this Official Journal. been used in a proportion not exceeding in total

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value 5% of the value of the products obtained and issue certificates of origin for the purposes of imported into the Community shall not affect the Commission Regulation (EEC) No 3200/76 of 21 December 1976. determination of origin of the latter products, provided that the products so used would not have caused such latter products to lose the status of 2. For the purposes of Article 1 , proof of status products originating in the CACM country from as originating products within the meaning of that which they were first exported, had the products Article shall, in the case of products that have merely used been incorporated in that first .country. remained in one of the CACM countries or have undergone there no processing other than as 3 . In the cases referred to in paragraph 1 (b) no specified in that Article and have ibeen exported non-originating product may be incorporated if it from that country to another CACM country, be undergoes only working or processing as specified established by (production of a certificate as referred in Article 3 (2) of Commission Regulation (EEC) to in paragraph 1 issued as provided in that para­ No 3200/76 of 21 December 1976. graph on the basis of the certificates of origin Form A issued previously.

4. Notwithstanding the provisions of paragraph 1 and provided that all the conditions laid down in Article 4 that paragraph are nevertheless fulfilled, the products obtained shall not continue to be considered as Notwithstanding the provisions of Article 6 of products originating in the first CACM country of Commission Regulation (EEC) No 3200/76 of exportation unless the value of the products worked 21 December 1976, the products mentioned in or processed in that country represents the highest Article 1 shall on importation into the Community percentage of the value of the products obtained. If benefit from the provisions on tariff preferences this is not so, the latter products shall be considered referred to in that Article upon production of a cer­ as originating in the CACM country where the added tificate of origin Form A issued, on the basis of the value acquired represents the highest percentage of their value. certificates of origin Form A issued previously, by the authority in the CACM country from which the products are exported to the Community.

Article2¶

Article 5 1 . For the purposes of implementation of the provisions of Article 1, the provisions of Article 4 of The certificates referred to in Articles 3 and 4 must Commission Regulation (EEC) No 3200/76 of contain : 21 December 1976 shall apply. — in box 4 'For official use' the name of the CACM 2. In Article 1 ( 1 ) (b) and (4), ' added value' means country in which the goods originate together Che difference between the ex-works price of the with one of the following phrases : goods obtained, less internal taxes refunded or ' CUMUL MCAC' refundable on exportation from the country concerned, and the customs value of all the products ' CUMULATION CACM' imported into and worked or processed in that country . — in box 12 'Declaration by the exporter' a state­ ment to the effect that the products satisfy die conditions of origin required by the generalized system of preferences in order to be exported to Article 3 the European Economic Community.

1 . For the purposes of Article 1, proof of status as originating products within the meaning of Article 1 Article 6 of Commission Regulation (EEC) No 3200/76 of 21 December 1976 shall, in the case of products obtained in one CACM country and exported to 1 . The (provisions of Articles 1 to 5 above shall another CACM country, be established by production apply only in so (far as the rules regulating trade in of a certificate of origin Form A, a specimen oif which the context of this Regulation between each of the is given in the Annex to Commission Regulation countries hereinbefore specified are identical to the (EEC) No 3200/76 of 21 December 1976. This provisions laid down in Commission Regulation certificate shall be issued by the governmental (EEC) No 3200/76 of 21 December 1976 and in this authorities of the country of export competent to Regulation.

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2. In addition, each CACM country undertakes to Article 8 the Commission of the European Communities that it will, through the Permanent Secretariat of the 1 . Retrospective verification of the certificates Form A mentioned in Article 4 shall be carried out in the Central American Common Market (hereinafter referred to as SIECA), comply or ensure compliance circumstances specified in Article 13 of Commission Regulation ( EEC) No 3200/76 of 21 December 1976. with the rules concerning the preparation and issue of certificates of origin Form A and with those However, by way of derogation from the provisions relative to administrative cooperation contained in of paragraph 2 of that Article, the relevant customs Articles 7 and 8 below. authorities in the Community shall return the certificate of origin Form A to SIECA.

Article 7 2 . The CACM countries shall communicate to the Commission the address of SIECA. The Commission shall communicate this information to the customs 1 . Retrospective verifications of the certificates Form A mentioned in Article 3 shall be carried out authorities of the Member States . at random or whenever the authorities as referred to in that Article of any CACM country where the Article 9 products have either remained before their re-expor­ tation in the same state or have undergone working This Regulation does not apply to the products listed or processing as specified in Article 1 have reasonable in Annex II (A) to Commission Regulation (EEC) doubt as to the authenticity of the document or as No 3200/76 of 21 December 1976. to the accuracy of the information regarding the true origin of the products in question. Article 10

The Explanatory Note annexed to this Regulation 2. For the purpose of applying the provisions of forms an integral part thereof. paragraph 1 , the authorities mentioned in that para­ graph shall send the certificate of origin Form A to SIECA, indicating where appropriate the reasons of Article 11 form or substance for an enquiry. They sihall forward any available information which tends to show that This Regulation shall enter into force on 1 January the particulars on the said certificate are inaccurate. 1977 .

This Regulation shall be binding in its entirety and directly applicable in all Member States .

Done at Brussels, 21 December 1976. For the Commission Finn GUNDELACH Member of the Commission

ANNEX

Explanatory Note to Article 1

For the purposes or Article 1 ( 1 ) (b), the percentage rule must be observed by referring as regards the added value acquired to the provisions contained in Lists A and B referred to in Article 3 of Commission Regulation (EEC) No 3200/76 of 21 December 1976. Where the products obtained appear in List A, the percentage rule therefore constitutes a criterion additional to that of change of tariff heading for any non-originating product used.