Mutual assistance
1. The Spanish customs authorities and the customs authorities of the other Member States 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 Regulation, Spain and the other Member States shall assist each other, through their respective 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.
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 Member State 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 Regulation.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing Member State 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 Member State giving, where appropriate, the reasons of substance or form 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 a posteriori verification.
3. The a posteriori verification shall be carried out by the customs authorities of the exporting Member State. 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 Member State decide to suspend the grant of preferential treatment to the product 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 a posteriori verification shall be informed of the results 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, Ceuta and Melilla or one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Regulation.
6. In cases of reasonable doubt and if there is no reply within 10 months of the date of the request for a posteriori verification 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 customs authorities requesting the verification shall, except in exceptional circumstances, refuse to grant the preferences.
Dispute settlement
Where disputes arise in relation to the verifications referred to in Article 32 which cannot be settled between the customs authorities requesting the verification and the customs authorities responsible for carrying it out or where they raise a question as to the interpretation of this Regulation, they shall be submitted to the Customs Code Committee instituted by Council Regulation (EEC) No 2913/92(3).
The settlement of disputes between the importer and the customs authorities of the importing country shall be in accordance with the legislation of that country.
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. The penalties provided for must be effective, proportionate and dissuasive.
Free zones
1. The Member States 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 preserve them in good condition.
2. By way of derogation from paragraph 1, when products originating in the Community or Ceuta and Melilla are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the competent customs authorities 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 Regulation.
CHAPTER VII
FINAL PROVISIONS
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
