Proof of origin and administrative cooperation ( 3 )
Article 6
1. Proofs of origin properly issued by either Bulgaria or a new Member State in the framework of preferential agreements applied between them shall be accepted in the respective countries provided that: (a) the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the Europe Agreement; (b) the proof of origin and the transport documents were issued no later than the day before the date of accession; (c) the proof of origin is submitted to the customs authorities within the period of four months from the date of accession. Where goods were declared for importation in either Bulgaria or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between Bulgaria and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession. 2. Bulgaria and the new Member States are authorised to retain the authorisations with which the status of ‘approved exporters’ has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that: (a) such a provision is also provided for in the agreement concluded prior to the date of accession between Bulgaria and the Community; (b) the approved exporter applies the rules of origin in force under that agreement. These authorisations shall be replaced no later than one year after the date of accession, by new authorisations issued under the conditions of the Europe Agreement. 3. Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall be accepted by the competent customs authorities of either Bulgaria or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.