31977R2968
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COMMISSION REGULATION ( EEC ) No 2968 /77 of 23 December 1977 derogating in respect of the countries of the Central American Common Market from Articles 1 , 6 and 13 of Commission Regulation (EEC) No 2966/77 of 23 December 1977 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 COMMUNITIES , products originating in Costa Rica, El Salvador, Guatemala, Honduras or Nicaragua (hereinafter refer red to as CACM countries) those products which have Having regard to the Treaty establishing the European in accordance with those provisions acquired in one of Economic Community, those countries the status of originating products and which after being exported from that country have Whereas, for the purposes of implementation of the undergone no working or processing in any other provisions concerning the tariff preferences granted by CACM country or have not undergone sufficient work the Community for certain products originating in de ing or processing in any such other country to confer on veloping countries, rules of origin are by Commission them by virtue of the said provisions the status of pro Regulation (EEC) No 2966/77 of 23 December ducts originating in that other country, provided that: 1977 (*), hereinafter called the 'Basic Regulation', laid down concerning the conditions under which these (a ) only products originating in a CACM country have products acquire the status of originating products and been used in the course of such working or pro the mode of proof and verification of their status ; cessing ; Whereas the Central American Common Market has (b ) where a percentage rule limits, in Lists A and B re established close economic cooperation between Costa ferred to in Article 3 of the Regulation referred to Rica, El Salvador, Guatemala, Honduras and Nicaragua above, the proportion in value of non-originating (hereinafter referred to as CACM countries); whereas products that can be incorporated under certain the provisions relative to the acquisition of the status of circumstances, the added value has been acquired in originating products laid down in Article 1 of the basic each of the countries in accordance with the said Regulation may, with the necessary adaptations, help percentage rule and with the other rules contained in facilitate this cooperation and encourage the use in one the said lists without any possibility of cumulation CACM country of products originating in other CACM from one country to another. countries ; whereas the said provisions should be amended accordingly and special rules as to the mode of proof and verification of the status of originating pro 2. For the purposes of paragraph 1 ( a ), the fact that ducts should be laid down ; whereas to this end it is products other than those referred to therein have been necessary to provide for requests for verification to be used in a proportion not exceeding in total value 5% of centralized with a joint administrative body of the the value of the products obtained and imported into aforesaid common market; the Community shall not affect the determination of origin of the latter products, provided that the products Whereas the measures provided for in this Regulation so used would not have caused such latter products to are in accordance with the opinion of the Committee on lose the status of products originating in the CACM Origin, country from which they were first exported, had the products used been incorporated in that first country.
3 . In the cases referred to in paragraph 1 (b ) no non HAS ADOPTED THIS REGULATION : originating product may be incorporated if it undergoes only working or processing as specified in Article 3 (2 ) of the basic Regulation . Article 1
1 . Notwithstanding the provisions of Article 1 of the 4 . Notwithstanding the provisions of paragraph 1 and basic Regulation , there shall also be considered as provided that all the conditions laid down in that paragraph are nevertheless fulfilled, the products ob tained shall not continue to be considered as products originating in the first CACM country of exportation H See page 1 of this Official Journal. unless the value of the products worked or processed in
No L 350 / 60 Official Journal of the European Communities 30 . 12 . 77
that country represents the highest percentage of the Article 5 value of the products obtained. If this is not so, the lat ter products shall be considered as originating in the The certificates referred to in Articles 3 and 4 must CACM country where the added value acquired repre contain : sents the highest percentage of their value.
— in box 4 ' For official use' the name of the CACM country in which the goods originate together with Article 2 one of the following phrases :
' CUMUL MCAC ' 1 . For the purposes of implementation of the provi sions of Article 1 , the provisions of Article 4 of the basic ' CUMULATION CACM' Regulation shall apply. — in box 12 'Declaration by the exporter' a statement to the effect that the products satisfy the conditions 2 . In Article 1 ( 1 ) (b) and (4 ), ' added value' means the of origin required by the generalized system of pre difference between the ex-works price of the goods ferences in order to be exported to the European obtained, less internal taxes refunded or refundable on Economic Community. exportation from the country concerned, and the cus toms value of all the products imported into and worked or processed in that country.
Article6¶
1 . The provisions of Articles 1 to 5 above shall apply Article 3 only in so far as the rules regulating trade in the context of this Regulation between each of the countries 1 . For the purposes of Article 1 , proof of status as hereinbefore specified are identical to the provisions laid originating products within the meaning of Article 1 of down in the basic Regulation and in this Regulation . the basic Regulation shall, in the case of products ob tained in one CACM country and exported to another CACM country, be established by production of a cer 2 . In addition, each CACM country undertakes to the tificate of origin Form A, a specimen of which is given Commission of the European Communities that it will, in the Annex to the basic Regulation . This certificate through the Permanent Secretariat of the Central shall be issued by the governmental authorities of the American Common Market ( hereinafter referred to as country of export competent to issue certificates of ori SIECA), comply or ensure compliance with the rules gin for the purposes of the basic Regulation . concerning the preparation and issue of certificates of origin Form A and with those relative to administrative cooperation contained in Articles 7 and 8 below. 2 . For the purposes of Article 1 , proof of status as originating products within the meaning of that Article shall, in the case of products that have merely remained in one of the CACM countries or have undergone there no processing other than as specified in that Article and Article 7 have been exported from that country to another CACM country, be established by production of a cer 1 . Retrospective verifications of the certificates Form A tificate as referred to in paragraph 1 issued as provided mentioned in Article 3 shall be carried out at random or in that paragraph on the basis of the certificates of ori whenever the authorities as referred to in that Article of gin Form A issued previously. any CACM country where the products have either remained before their re-exportation in the same state or have undergone working or processing as specified in Article 1 have reasonable doubt as to the authenticity of Article 4 the document or as to the accuracy of the information regarding the true origin of the products in question. Notwithstanding the provisions of Article 6 of the basic Regulation, the products mentioned in Article 1 shall on importation into the Community benefit from the pro 2 . For the purpose of applying the provisions of para visions on tariff preferences referred to in that Article graph 1 , the authorities mentioned in that paragraph upon production of a certificate of origin Form A shall send the certificate of origin Form A to SIECA, issued, on the basis of the certificates of origin Form A indicating where appropriate the reasons of form or issued previously, by the authority in the CACM substance for an enquiry. They shall foward any avail country from which the products are exported to the able information which tends to show that the particu Community . lars on the said certificate are inaccurate .
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Article 8 shall communicate this information to the customs authorities of the Member States . 1 . Retrospective verification of the certificates Form A mentioned in Article 4 shall be carried out in the cir Article 9 cumstances specified in Article 13 of the basic Regula tion. However, by way of derogation from the provi The Explanatory Note annexed to this Regulation sions of paragraph 2 of that Article, the relevant cus toms authorities in the Community shall return the cer forms an integral part thereof. tificate of origin Form A to SIECA.
Article10¶
2 . The CACM countries shall communicate to the This Regulation shall enter into force on 1 January Commission the address of SIECA. The Commission 1978 .
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 December 1977 .
For the Commission fitienne DAVIGNON
Member of the Commission
ANNEX
Explanatory Note to Article 1
For the purposes of 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 the basic Regulation . 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.