Proof of origin and administrative cooperation
Article 2
1. Proofs of origin properly issued by either Croatia or Switzerland or made out in the framework of a preferential agreement 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 Agreement; (b) the proof of origin and the transport documents were issued or made out no later than the day before the date of accession; and (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 Croatia or Switzerland, prior to the date of accession, under a preferential agreement applied between Croatia and Switzerland at that time, proof of origin issued retrospectively under that agreement 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. Croatia is authorised to retain the authorisations with which the status of ‘approved exporters’ has been granted in the framework of a preferential agreement applied between Croatia and Switzerland prior to the date of accession, provided that: (a) such a provision is also provided for in the agreement concluded prior to the date of accession between Switzerland and the Community; and (b) the approved exporters apply the rules of origin in force under that agreement. Those authorisations shall be replaced no later than one year after the date of accession by new authorisations issued under the conditions of the Agreement. 3. Requests for subsequent verification of proof of origin issued under the preferential agreement referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of either Switzerland or Croatia 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.