CHAPTER 1 — Common Customs Tariff and tariff classification of goods
Section 1 — Management of tariff quotas
General rules on the uniform management of tariff quotas
1. Tariff quotas opened in accordance with Union legislation referring to the method of administration in this article and in Articles 50 to 54 of this Regulation shall be managed in accordance with the chronological order of dates of acceptance of customs declarations for release for free circulation.
2. Each tariff quota is identified in the Union legislation by an order number that facilitates its management.
3. For the purposes of this Section, declarations for release for free circulation accepted by the customs authorities on 1, 2 or 3 January shall be regarded as being accepted on 3 January of the same year. However, where one of those days falls on a Saturday or a Sunday, such acceptance shall be regarded as having taken place on 4 January of that year.
4. For the purposes of this Section, working days shall mean days which are not public holidays for the Union institutions in Brussels.
Responsibilities of the customs authorities of the Member States for the uniform management of tariff quotas
1. The customs authorities shall examine whether a request to benefit from a tariff quota made by the declarant in a customs declaration for release for free circulation is valid in accordance with the Union legislation opening the tariff quota.
2. Where a customs declaration for release for free circulation containing a valid request by the declarant to benefit from a tariff quota is accepted and all the supporting documents required for the granting of the tariff quota have been provided to the customs authorities, the customs authorities shall transmit that request to the Commission without delay specifying the date of acceptance of the customs declaration and the exact amount for which the request is made.
Allocation of quantities under tariff quotas
1. The Commission shall make allocations on working days. However, the Commission may decide not to allocate quantities on a given working day provided that the competent authorities of the Member States have been informed in advance.
2. Quantities under tariff quotas may not be allocated earlier than on the second working day after the date of acceptance of the customs declaration in which the declarant made the request to benefit from the tariff quota.
Any allocation by the Commission shall take into account all unanswered requests to benefit from tariff quotas based on customs declarations accepted up to and including the second previous working day to the day of the allocation, and which the customs authorities have transmitted to the system referred to in Article 54 of this Regulation.
3. For each tariff quota, the Commission shall allocate quantities on the basis of requests to benefit from that tariff quota received by it following the chronological order of the dates of acceptance of the relevant customs declarations, and to the extent that the remaining balance of the tariff quota so permits.
4. Where on an allocation day, the sum of quantities of all requests to benefit from a tariff quota which relate to declarations accepted on the same date are greater than the remaining balance of the tariff quota, the Commission shall allocate quantities in respect of those requests on a pro rata basis with respect to the requested quantities.
5. Where a new tariff quota is opened, the Commission shall not allocate quantities under that tariff quota before the 11th working day following the date of publication of the Union act opening that tariff quota.
Cancellation of requests and returns of unused allocated quantities under tariff quotas
1. Customs authorities shall immediately return to the electronic system referred to in Article 54 of this Regulation any quantity that has been erroneously allocated. However the obligation to return shall not apply where an erroneous allocation representing a customs debt of less than EUR 10 is discovered after the first month following the end of the period of validity of the tariff quota concerned.
2. Where the customs authorities invalidate a customs declaration in respect of goods which are the subject of a request to benefit from a tariff quota before the Commission has allocated the requested quantity, the customs authorities shall cancel the entire request to benefit from the tariff quota.
Where the Commission has already allocated the requested quantity on the basis of an invalidated customs declaration, the customs authority shall immediately return the allocated quantity to the electronic system referred to in Article 54 of this Regulation.
Critical status of tariff quotas
1. For the purposes of Article 153 of Delegated Regulation (EU) 2015/2446, a tariff quota shall be considered critical as soon as 90 % of the complete volume of the tariff quota has been used.
2. By way of derogation from paragraph 1, a tariff quota shall be considered critical from the date of its opening in any of the following cases:
(a)
the tariff quota is opened for less than 3 months;
(b)
tariff quotas having the same product coverage and origin and an equivalent quota period as the tariff quota in question (‘equivalent tariff quotas’) have not been opened in the previous 2 years;
(c)
an equivalent tariff quota opened in the previous 2 years had been exhausted on or before the last day of the third month of its quota period or had a higher initial volume than the tariff quota in question.
3. A tariff quota whose sole purpose is the application of either a safeguard measure or a measure resulting from a suspension of concessions as provided for in Regulation (EU) No 654/2014 of the European Parliament and of the Council ( 12 ) shall be considered as critical as soon as 90 % of the complete volume has been used irrespective of whether or not equivalent tariff quotas were opened in the previous 2 years.
Electronic system relating to the management of tariff quotas
1. For the management of tariff quotas, an electronic system set up for those purposes pursuant to Article 16(1) of the Code shall be used for:
(a)
the exchange of information between the customs authorities and the Commission pertaining to requests to benefit from and returns on tariff quotas and to the status of tariff quotas and the storage of that information;
(b)
the management by the Commission of the requests to benefit from and returns on tariff quotas;
(c)
the exchange of information between the customs authorities and the Commission relating to the allocation of quantities under tariff quotas and the storage of that information;
(d)
the recording of any further event or act which may affect the original drawings or returns on tariff quotas or their allocation.
2. The Commission shall make available the information related to the allocation results through that system.
Section 2 — Surveillance of the release for free circulation or the export of goods
General rules on surveillance of the release for free circulation or the export of goods
1. Where the Commission lays down a requirement that certain goods shall be subject to surveillance at release for free circulation or at export, it shall inform the customs authorities of the CN codes of those goods and of the data necessary for the purposes of the surveillance, in due time before the surveillance requirement becomes applicable.
The list of data which may be required by the Commission for the purposes of surveillance is laid down in Annex 21-01.
2. Where goods have been made subject to surveillance at release for free circulation or at export, the customs authorities shall provide the Commission with data on customs declarations for the relevant procedure at least once a week.
Where the goods are released in accordance with Article 194(1) of the Code, the customs authorities shall provide the Commission with the data without delay.
3. The Commission shall only disclose the data referred in paragraph 1 provided by the customs authorities in aggregated form and only to users authorised in accordance with Article 56(2) of this Regulation.
4. Where goods are placed under a customs procedure on the basis of a simplified declaration as referred to in Article 166 of the Code or by entry in the declarant’s records as referred to in Article 182 of the Code, and the data required by the Commission were not available at the time when the goods were released in accordance with Article 194(1) of the Code, the customs authorities shall provide the Commission with that information without delay after receiving the supplementary declaration lodged in accordance with Article 167 of the Code.
5. Where the obligation to lodge a supplementary declaration is waived in accordance with Article 167(3) of the Code or the supplementary declaration is lodged or made available in accordance with Article 225 of this Regulation, the authorisation holder shall send to the customs authorities at least once a month the data required by the Commission or the customs authorities shall collect that data from the system of the declarant.
The customs authorities shall enter the data in the electronic system referred to in Article 56 of this Regulation without delay.
6. By derogation from paragraph 1 of this Article, until the date of deployment of the first phase of the upgrading of the system referred to in paragraph 1 of Article 56 and of the national import and export systems referred to in the Annex to Implementing Decision 2014/255/EU, the list of data which may be required by the Commission for the purposes of surveillance is laid down in Annex 21-02.
Electronic system relating to surveillance of the release for free circulation or the export of goods
1. For the surveillance of the release for free circulation or the export of goods, an electronic system set up pursuant to Article 16(1) of the Code shall be used for the transmission and storage of the following information:
(a)
surveillance data on the release for free circulation or the export of goods;
(b)
information which may update the surveillance data introduced and stored in the electronic system on the release for free circulation or the export of goods.
2. The Commission may authorise users to access the electronic system referred to in paragraph 1 based on requests of the Member States.
3. By derogation from paragraph 1 of this Article, until the date of the deployment of the first phase of the upgrading of the system referred to in the Annex to Implementing Decision 2014/255/EU, the Commission’s Surveillance 2 system shall be used for the transmission and storage of the data referred to in points (a) and (b) of that paragraph.
CHAPTER 2 — Origin of goods
Section 1 — Proof of non-preferential origin
Certificate of origin for products subject to special non-preferential import arrangements
1. A certificate of origin relating to products having their origin in a third country for which special non-preferential import arrangements are established shall, where those arrangements refer to this Article, be issued using the form set out in Annex 22-14 in compliance with the technical specifications laid down therein.
2. Certificates of origin shall be issued by the competent authorities of the third country where the products to which the special non-preferential import arrangements apply originate, or by a reliable agency duly authorised by those authorities for that purpose (issuing authorities), provided that the origin of the products has been determined in accordance with Article 60 of the Code.
The issuing authorities shall keep a copy of each certificate of origin issued.
3. Certificates of origin shall be issued before the products to which they relate are declared for export in the third country of origin.
4. By way of derogation from paragraph 3, certificates of origin may exceptionally be issued after the export of the products to which they relate where the failure to issue them at the time of export was the result of an error, an involuntary omission or special circumstances.
The issuing authorities may not issue retrospectively a certificate of origin provided for in paragraph 1 unless they are satisfied that the particulars in the exporter’s application correspond to those in the relevant export file.
Provision of information concerning administrative cooperation relating to special non-preferential import arrangements
1. Where the special non-preferential import arrangements for certain products provide for the use of the certificate of origin laid down in Article 57 of this Regulation, the use of such arrangements shall be subject to the condition that an administrative cooperation procedure has been set up unless otherwise specified in the arrangements concerned.
For the purpose of setting up that administrative cooperation procedure, the third countries concerned shall send to the Commission:
(a)
the names and addresses of the issuing authorities together with specimens of the stamps used by those authorities;
(b)
the names and addresses of the governmental authorities to which requests for the subsequent verification of certificates of origin provided for in Article 59 of this Regulation are to be sent.
The Commission shall transmit the above information to the competent authorities of the Member States.
2. Where a third country fails to send the information specified in paragraph 1 to the Commission, the competent authorities in the Union shall refuse use of the special non-preferential import arrangement.
Subsequent verification of the certificates of origin for products subject to special non-preferential import arrangements
1. Verification of the certificates of origin referred to in Article 57 of this Regulation shall be carried out in accordance with this Article after the acceptance of the customs declaration (subsequent verification).
2. Where the customs authorities have reasonable doubts as to the authenticity of a certificate of origin or the accuracy of the information it contains and where they carry out random subsequent verifications, they shall request the authority referred to in Article 58(1)(b) of this Regulation to verify whether that certificate of origin is authentic or the declared origin was established correctly and in accordance with Article 60 of the Code or both.
For those purposes, the customs authorities shall return the certificate of origin or a copy thereof to the authority referred to in Article 58(1)(b) of this Regulation. If an invoice has accompanied the declaration, the original invoice or a copy thereof shall be attached to the returned certificate of origin.
The customs authorities shall give, where appropriate, the reasons for the subsequent verification and provide any information in their possession suggesting that the particulars given on the certificate of origin are inaccurate or that the certificate of origin is not authentic.
3. The authority referred to in Article 58(1)(b) of this Regulation shall communicate the results of the verifications to the customs authorities as soon as possible.
Where there is no reply within 6 months after sending a request in accordance with paragraph 2, the customs authorities shall refuse use of the special non-preferential import arrangement for the products in question.
Section 2 — Preferential origin
For the purposes of this Section, the definitions laid down in Article 37 of Delegated Regulation (EU) 2015/2446 shall apply.
Subsection 1 — Procedures to facilitate the issue or making out of proofs of origin
Supplier’s declarations and their use
1. Where a supplier provides the exporter or the trader with the information necessary to determine the originating status of goods for the purposes of the provisions governing preferential trade between the Union and certain countries or territories (preferential originating status), the supplier shall do so by means of a supplier’s declaration.
A separate supplier’s declaration shall be established for each consignment of goods, except in the cases provided for in Article 62 of this Regulation.
2. The supplier shall include the declaration on the commercial invoice relating to that consignment, on a delivery note or on any other commercial document which describes the goods concerned in sufficient detail to enable them to be identified.
3. The supplier may provide the declaration at any time, even after the goods have been delivered.
Long-term supplier’s declaration
1. Where a supplier regularly supplies an exporter or trader with consignments of goods, and the originating status of the goods of all those consignments is expected to be the same, the supplier may provide a single declaration covering subsequent consignments of those goods (long-term supplier’s declaration). A long-term supplier’s declaration may be made out for a validity period of up to 2 years from the date on which it is made out.
2. A long-term supplier’s declaration may be made out with retroactive effect for goods delivered before the making out of the declaration. Such a long-term supplier’s declaration may be made out for a validity period of up to 1 year prior to the date on which the declaration was made out. The validity period shall end on the date on which the long term supplier’s declaration was made out.
3. The supplier shall inform the exporter or trader concerned immediately where the long-term supplier’s declaration is not valid in relation to some or all consignments of goods supplied and to be supplied.
Making-out of supplier’s declarations
1. For products having obtained preferential originating status, the supplier’s declarations shall be made out as laid down in Annex 22-15. However, long-term suppliers’ declarations for those products shall be made out as laid down in Annex 22-16.
2. For products which have undergone working or processing in the Union without having obtained preferential originating status, the supplier’s declarations shall be made out as laid down in Annex 22-17. However, for long-term supplier’s declarations, the supplier’s declarations shall be made out as laid down in Annex 22-18.
3. The supplier’s declaration shall bear a handwritten signature of the supplier. However, where both the supplier’s declaration and the invoice are drawn up by electronic means, these can be electronically authenticated or the supplier can give the exporter or trader a written undertaking accepting complete responsibility for every supplier’s declaration which identifies him as if it had been signed with his handwritten signature.
Issuing of Information Certificates INF 4
1. The customs authorities may request the exporter or trader to obtain from the supplier an Information Certificate INF 4 certifying the accuracy and authenticity of the supplier’s declaration.
2. On application from the supplier, the Information Certificate INF 4 shall be issued by the customs authorities of the Member State in which the supplier’s declaration has been made out using the form set out in Annex 22-02 in compliance with the technical specifications laid down therein. The authorities may require any evidence and may carry out inspections of the supplier’s accounts or other checks that they consider appropriate.
3. The customs authorities shall issue the Information Certificate INF 4 to the supplier within 90 days of receipt of his application, indicating whether the supplier’s declaration is accurate and authentic.
4. A customs authority to which an application for the issue of an information certificate INF 4 has been made shall keep the application form for at least 3 years or for a longer period of time if necessary in order to ensure compliance with the provisions governing preferential trade between the Union and certain countries or territories.
Administrative cooperation between the Member States
The customs authorities shall assist each other in checking the accuracy of the information given in suppliers’ declarations.
Checking suppliers’ declarations
1. Where an exporter is unable to present an Information Certificate INF 4 within 120 days of the request of the customs authorities, the customs authorities of the Member State of export may ask the customs authorities of the Member State in which the supplier’s declaration has been made out to confirm the origin of the products concerned for the purposes of the provisions governing preferential trade between the Union and certain countries.
2. For the purposes of paragraph 1, the customs authorities of the Member State of export shall send the customs authorities of the Member State in which the supplier’s declaration has been made out all available information and documents and give the reasons for their enquiry.
3. For the purposes of paragraph 1 the customs authorities of the Member State in which the supplier’s declaration has been made out may request evidence from the supplier or carry out appropriate verifications of that declaration.
4. The customs authorities requesting the verification shall be informed of the results as soon as possible by means of an Information Certificate INF 4.
5. Where there is no reply within 150 days of the date of the verification request or where the reply does not contain sufficient information to determine the origin of the products concerned, the customs authorities of the country of export shall declare invalid the proof of origin established on the basis of the supplier’s declaration.
Approved exporter authorisation
1. Where the Union has a preferential arrangement with a third country which provides that a proof of origin is to take the form of an invoice declaration or an origin declaration made out by an approved exporter, exporters established in the customs territory of the Union may apply for an authorisation as an approved exporter for the purposes of making out and replacing those declarations.
2. Articles 11(1)(d), 16, 17 and 18 of Delegated Regulation (EU) 2015/2446 concerning the conditions for accepting applications and the suspension of decisions and Articles 10 and 15 of this Regulation concerning the use of electronic means for exchanging and storing information and the revocation of favourable decisions pertaining to applications and decisions shall not apply to decisions relating to approved exporter authorisations.
3. Approved exporter authorisations shall be granted solely to persons who fulfil the conditions set out in the origin provisions either of agreements which the Union has concluded with certain countries or territories outside the customs territory of the Union or of measures adopted unilaterally by the Union in respect of such countries or territories.
4. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the proofs of preferential origin. The customs authorisation number shall be preceded by ISO 3166-1-alpha- 2 country code of the Member State issuing the authorisation.
5. The Commission shall provide the third countries concerned with the addresses of the customs authorities responsible for the control of the proofs of preferential origin made out by approved exporters.
6. Where the applicable preferential arrangement does not specify the form that invoice declarations or origin declarations shall take, those declarations shall be drawn up in accordance with the form set out in Annex 22-09.
7. Where the applicable preferential arrangement does not specify the value threshold up to which an exporter who is not an approved exporter may make out an invoice declaration or an origin declaration, the value threshold shall be EUR 6 000 for each consignment.
Registration of exporters outside the framework of the GSP scheme of the Union
1. Where the Union has a preferential arrangement with a third country which provides that a document on origin may be completed by an exporter in accordance with the relevant Union legislation, an exporter being established in the customs territory of the Union may request to be registered for that purpose. Subsection 2 to Subsection 9 of this Section shall apply mutatis mutandis .
2. For the purposes of this Article, Articles 11(1)(d), 16, 17 and 18 of Delegated Regulation (EU) 2015/2446 concerning the conditions for accepting applications and the suspension of decisions and Articles 10 and 15 of this Regulation shall not apply. Applications and decisions related to this Article shall not be exchanged and stored in an electronic information and communication system as laid down in Article 10 of this Regulation.
3. The Commission shall provide the third country with which the Union has a preferential arrangement with the addresses of the customs authorities responsible for the verification of a document on origin completed by a registered exporter in the Union in accordance with this Article.
4. Where the applicable preferential arrangement does not specify the value threshold up to which an exporter who is not a registered exporter may complete a document on origin, the value threshold shall be EUR 6 000 for each consignment.
5. Until the dates of deployment of the Registered Exporter System (REX) referred to in the Annex to Implementing Decision 2014/255/EU, the following provisions shall apply:
(a)
an exporter being established in the customs territory of the Union may request to be approved in accordance with Article 67 of this Regulation for the purpose of acting as a registered exporter in accordance with paragraph 1;
(b)
an exporter being already the holder of an approved exporter authorisation in the Union may request it to be extended for the purpose of acting as a registered exporter in accordance with paragraph 1;
and their approved exporter authorisation number shall be used as a registered exporter number.
As from the dates of deployment of the Registered Exporter System (REX), an exporter referred to in either point (a) or point (b) of the first subparagraph, who wants to continue acting as a registered exporter in accordance with paragraph 1, shall be registered in that system.
Replacement of proofs of preferential origin issued or made out outside the framework of the GSP scheme of the Union
1. Where originating products covered by a proof of preferential origin issued or made out previously for the purposes of a preferential tariff measure as referred to in Article 56(2)(d) or (e) of the Code other than the GSP of the Union have not yet been released for free circulation and are placed under the control of a customs office in the Union, the initial proof of origin may be replaced by one or more replacement proofs for the purposes of sending all or some of those products elsewhere within the Union.
2. Where the proof of origin required for the purposes of the preferential tariff measure as referred to in paragraph 1 is a movement certificate EUR.1, another governmental certificate of origin, an origin declaration or an invoice declaration, the replacement proof of origin shall be issued or made out in the form of one of the following documents:
(a)
a replacement origin declaration or a replacement invoice declaration made out by an approved exporter re-consigning the goods;
(b)
a replacement origin declaration or a replacement invoice declaration made out by any re-consignor of the goods where the total value of originating products in the initial consignment to be split does not exceed the applicable value threshold;
(c)
a replacement origin declaration or invoice declaration made out by any re-consignor of the goods where the total value of originating products in the initial consignment to be split exceeds the applicable value threshold, and the re-consignor attaches a copy of the initial proof of origin to the replacement origin declaration or invoice declaration;
(d)
a movement certificate EUR.1 issued by the customs office under whose control the goods are placed where the following conditions are fulfilled:
(i)
the re-consignor is not an approved exporter and does not consent to a copy of the initial proof of origin being attached to the replacement proof;
(ii)
the total value of the originating products in the initial consignment exceeds the applicable value threshold above which the exporter must be an approved exporter in order to make out a replacement proof.
3. Where the replacement proof of origin is issued in accordance with paragraph 2(d), the endorsement made by the customs office issuing the replacement movement certificate EUR.1 shall be placed in box 11 of the certificate. The particulars in box 4 of the certificate concerning the country of origin shall be identical to those particulars in the initial proof of origin. Box 12 shall be signed by the re-consignor. A re-consignor who signs box 12 in good faith shall not be responsible for the accuracy of the particulars entered on the original proof of origin.
The customs office which is requested to issue the replacement certificate shall note on the initial proof of origin or on an attachment to it the weights, numbers, nature of the products forwarded and their country of destination and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the initial proof of origin for at least 3 years.
4. Where the proof of origin required for the purposes of the preferential tariff measure as referred to in paragraph 1 is a statement on origin, the replacement proof of origin shall be made out by the re-consignor in the form of a replacement statement.
Where the total value of the products of the consignment for which a proof of origin has been made out, does not exceed the applicable value threshold, the re-consignor of parts of the consignment need not be a registered exporter itself in order to make out replacement statements on origin.
Where the total value of the products of the consignment for which a proof of origin has been made out exceeds the applicable value threshold, in order to make out replacement statements on origin, the re-consignor shall fulfil either of the following conditions:
(a)
be a registered exporter in the Union;
(b)
attach a copy of the initial statement on origin to the replacement statement on origin.
Subsection 2 — Obligations of Beneficiary Countries within the framework of the GSP scheme of the Union
Obligation to provide administrative cooperation within the framework of the REX system
1. In order to ensure the proper application of the GSP scheme beneficiary countries shall undertake:
(a)
to put in place and to maintain the necessary administrative structures and systems required for the implementation and management in that country of the rules and procedures laid down in this Subsection and Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including where appropriate the arrangements necessary for the application of cumulation;
(b)
that their competent authorities will cooperate with the Commission and the customs authorities of the Member States.
2. The cooperation referred to in point (b) of paragraph 1 shall consist of:
(c)
providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the GSP scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States;
(d)
without prejudice to Articles 108 and 109 of this Regulation, verifying the originating status of products and the compliance with the other conditions laid down in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
3. To be entitled to apply the registered exporters system, the beneficiary countries shall submit the undertaking referred to in paragraph 1 to the Commission at least 3 months before the date on which they intend to start the registration of exporters.
4. Where a country or territory has been removed from Annex II to Regulation (EU) No 978/2012 of the European Parliament and of the Council ( 13 ) , the obligation to provide administrative cooperation laid down in Articles 55(8) of Delegated Regulation (EU) 2015/2446 and Articles 72, 80 and 108 of this Regulation shall continue to apply to that country or territory for a period of 3 years from the date of its removal from that annex.
Procedures and methods of administrative cooperation applicable with regard to exports using certificates of origin Form A and invoice declarations
1. Every beneficiary country shall comply or ensure compliance with:
(a)
the rules on the origin of the products being exported, laid down in Subsection 2 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446;
(b)
the rules for completion and issue of certificates of origin Form A;
(c)
the provisions for the use of invoice declarations, to be drawn up in accordance with the requirements set out in Annex 22-09;
(d)
the provisions concerning the obligations of notifications referred to in Article 73 of this Regulation;
(e)
the provisions concerning granting of derogations referred to in Article 64(6) of the Code.
2. The competent authorities of the beneficiary countries shall cooperate with the Commission or the Member States by, in particular:
(a)
providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper management of the GSP scheme in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States;
(b)
without prejudice to Articles 73 and 110 of this Regulation, verifying the originating status of products and the compliance with the other conditions laid down in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446, including visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations.
3. Where, in a beneficiary country, a competent authority for issuing certificates of origin Form A is designated, documentary proofs of origin are verified, and certificates of origin Form A for exports to the Union are issued, that beneficiary country shall be considered to have accepted the conditions laid down in paragraph 1.
4. When a country is admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EU) No 978/2012, goods originating in that country shall benefit from the generalised system of preferences on condition that they were exported from the beneficiary country on or after the date referred to in Article 73(2) of this Regulation.
5. Where a country or territory has been removed from Annex II to Regulation (EU) No 978/2012, the obligation to provide administrative cooperation laid down in Article 55 of Delegated Regulation (EU) 2015/2446 and Articles 110 and 111 of this Regulation shall continue to apply to that country or territory for a period of 3 years from the date of its removal from that annex.
6. The obligations referred to in paragraph 5 shall apply to Singapore for a period of 3 years starting from 1 January 2014.
Notification obligations applicable after the date of application of the registered exporter (REX) system
1. Beneficiary countries shall notify the Commission of the names and addresses and contact details of the authorities situated in their territory which are:
(a)
part of the governmental authorities of the country concerned, or act under the authority of the government thereof, and competent to register exporters in the REX system, modify and update registration data and revoke registrations;
(b)
part of the governmental authorities of the country concerned and responsible for ensuring the administrative cooperation with the Commission and the customs authorities of the Member States as provided for in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446.
2. The notification shall be sent to the Commission at the latest 3 months before the date on which the beneficiary countries intend to start the registration of exporters.
3. Beneficiary countries shall inform the Commission immediately of any changes to the information notified under the first paragraph.
Notification obligations applicable until the date of application of the registered exporter (REX) system
1. The beneficiary countries shall inform the Commission of the names and addresses of the governmental authorities situated in their territory which are empowered to issue certificates of origin Form A, together with specimen impressions of the stamps used by those authorities, and the names and addresses of the relevant governmental authorities responsible for the control of the certificates of origin Form A and the invoice declarations.
The Commission will forward this information to the customs authorities of the Member States. When this information is communicated within the framework of an amendment of previous communications, the Commission will indicate the date of entry into use of those new stamps according to the instructions given by the competent governmental authorities of the beneficiary countries. This information is for official use; however, when goods are to be released for free circulation, the customs authorities in question may allow the importer to consult the specimen impressions of the stamps.
Beneficiary countries which have already provided the information required under the first sub-paragraph shall not be obliged to provide it again, unless there has been a change.
2. For the purpose of Article 71(4) of this Regulation, the Commission will publish, on its website, the date on which a country admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EU) No 978/2012 met the obligations set out in paragraph 1 of this Article.
Subsection 3 — Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union until the application of the registered exporter system
Procedure for the issue of a certificate of origin Form A
1. Certificates of origin Form A shall be issued on written application from the exporter or its representative, together with any other appropriate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin Form A. Certificates of origin Form A shall be issued using the form set out in Annex 22-08.
2. The competent authorities of beneficiary countries shall make available the certificate of origin Form A to the exporter as soon as the exportation has taken place or is ensured. However, the competent authorities of beneficiary countries may also issue a certificate of origin Form A after exportation of the products to which it relates, if:
(a)
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(b)
it is demonstrated to the satisfaction of the competent authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons; or
(c)
the final destination of the products concerned was determined during their transportation or storage and after possible splitting of a consignment, in accordance with Article 43 of Delegated Regulation (EU) 2015/2446.
3. The competent authorities of beneficiary countries may issue a certificate retrospectively only after verifying that the information supplied in the exporter’s application for a certificate of origin Form A issued retrospectively is in accordance with that in the corresponding export file and that a certificate of origin Form A was not issued when the products in question were exported, except when the certificate of origin Form A was not accepted for technical reasons. The words ‘Issued retrospectively’, ‘Délivré a posteriori’ or ‘emitido a posteriori’ shall be indicated in box 4 of the certificate of origin Form A issued retrospectively.
4. In the event of theft, loss or destruction of a certificate of origin Form A, the exporter may apply to the competent authorities which issued it for a duplicate to be made out on the basis of the export documents in their possession. The words ‘Duplicate’, ‘Duplicata’ or ‘Duplicado’, the date of issue and the serial number of the original certificate shall be indicated in box 4 of the duplicate certificate of origin Form A. The duplicate takes effect from the date of the original.
5. For the purposes of verifying whether the product for which a certificate of origin Form A is requested complies with the relevant rules of origin, the competent governmental authorities shall be entitled to call for any documentary evidence or to carry out any check which they consider appropriate.
6. Completion of boxes 2 and 10 of the certificate of origin Form A shall be optional. Box 12 shall bear the mention ‘Union’ or the name of one of the Member States. The date of issue of the certificate of origin Form A shall be indicated in box 11. The signature to be entered in that box, which is reserved for the competent governmental authorities issuing the certificate, as well as the signature of the exporter’s authorised signatory to be entered in box 12, shall be handwritten.
Conditions for making out an invoice declaration
1. The invoice declaration may be made out by any exporter operating in a beneficiary country for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000, and provided that the administrative cooperation referred to in Article 67(2) of this Regulation applies to this procedure.
2. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned.
3. An invoice declaration shall be made out by the exporter in either French, English or Spanish by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 22-09. If the declaration is handwritten, it shall be written in ink in printed characters. Invoice declarations shall bear the original handwritten signature of the exporter.
4. The use of an invoice declaration shall be subject to the following conditions:
(a)
one invoice declaration shall be made out for each consignment;
(b)
if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘originating products’, the exporter may refer to that verification in the invoice declaration.
Conditions for issuing a certificate of origin Form A in case of cumulation
When cumulation under Articles 53, 54, 55 or 56 of Delegated Regulation (EU) 2015/2446 applies, the competent governmental authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manufacture of which materials originating in a party with which cumulation is permitted are used shall rely on the following:
(a)
in the case of bilateral cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of Article 77 of this Regulation;
(b)
in the case of cumulation with Norway, Switzerland or Turkey, on the proof of origin provided by the exporter’s supplier and issued in accordance with the relevant rules of origin of Norway, Switzerland or Turkey, as the case may be;
(c)
in the case of regional cumulation, on the proof of origin provided by the exporter’s supplier, namely a certificate of origin Form A, issued using the form set out in Annex 22-08 or, as the case may be, an invoice declaration, the text of which appears in Annex 22-09;
(d)
in the case of extended cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of the relevant free-trade agreement between the Union and the country concerned.
In the cases referred to in points (a), (b), (c) and (d) of the first sub-paragraph, Box 4 of certificate of origin Form A shall, as the case may be, contain the indication:
—
‘EU cumulation’, ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘regional cumulation’, ‘extended cumulation with country x’, or
—
‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’, ‘cumul régional’, ‘cumul étendu avec le pays x’, or
—
‘Acumulación UE’, ‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumulación Turquía’, ‘Acumulación regional’, ‘Acumulación ampliada con el país x’.
Proof of Union’s originating status for the purpose of bilateral cumulation and approved exporter
1. Evidence of the originating status of Union products shall be furnished by either of the following:
(a)
the production of a movement certificate EUR.1, issued using the form set out in Annex 22-10; or
(b)
the production of an invoice declaration, the text of which is set out in Annex 22-09 of Delegated Regulation (EU) 2015/2446. An invoice declaration may be made out by any exporter for consignments containing originating products whose total value does not exceed EUR 6 000 or by an approved Union exporter.
2. The exporter or its representative shall enter ‘GSP beneficiary countries’ and ‘EU’, or ‘Pays bénéficiaires du SPG’ and ‘UE’, in box 2 of the movement certificate EUR.1.
3. The provisions of this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446 concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to EUR.1 movement certificates and, with the exception of the provisions concerning their issue, to invoice declarations.
4. The customs authorities of the Member States may authorise any exporter established in the customs territory of the Union, hereinafter referred to as an ‘approved exporter’, who makes frequent shipments of products originating in the Union within the framework of bilateral cumulation to make out invoice declarations, irrespective of the value of the products concerned, where that exporter offers, to the satisfaction of the customs authorities, all guarantees necessary to verify the following:
(a)
the originating status of the products;
(b)
the fulfilment of other requirements applicable in that Member State.
5. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.
6. The customs authorities shall monitor the use of the authorisation by the approved exporter. The customs authorities may withdraw the authorisation at any time.
They shall withdraw the authorisation in each of the following cases:
(a)
the approved exporter no longer offers the guarantees referred to in paragraph 4;
(b)
the approved exporter does not fulfil the conditions referred to in paragraph 5;
(c)
the approved exporter otherwise makes improper use of the authorisation.
7. An approved exporter shall not be required to sign invoice declarations provided that the approved exporter gives the customs authorities a written undertaking accepting full responsibility for any invoice declaration which identifies the approved exporter as if the approved exporter had signed it with his handwritten signature.
Subsection 4 — Procedures at export in beneficiary countries and in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system
Obligation for exporters to be registered and waiver thereof
1. The GSP scheme shall apply in the following cases:
(a)
in cases of goods satisfying the requirements of this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446 exported by a registered exporter;
(b)
in cases of any consignment of one or more packages containing originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 6 000.
2. The value of originating products in a consignment is the value of all originating products within one consignment covered by a statement on origin made out in the country of exportation.
Registration procedure in the beneficiary countries and procedures at export applicable during the transition period to the application of the registered exporter system
1. Beneficiary countries shall start the registration of exporters on 1 January 2017.
However, where the beneficiary country is not in a position to start registration on that date, it shall notify the Commission in writing by 1 July 2016 that it postpones the registration of exporters until 1 January 2018 or 1 January 2019.
2. During a period of 12 months following the date on which the beneficiary country starts the registration of exporters, the competent authorities of that beneficiary country shall continue to issue certificates of origin Form A at the request of exporters who are not yet registered at the time of requesting the certificate.
Without prejudice to Article 94(2) of this Regulation, certificates of origin Form A issued in accordance with the first sub-paragraph of this paragraph shall be admissible in the Union as proof of origin if they are issued before the date of registration of the exporter concerned.
The competent authorities of a beneficiary country experiencing difficulties in completing the registration process within the above 12-month period may request its extension to the Commission. Such extensions shall not exceed 6 months.
3. Exporters in a beneficiary country, registered or not, shall make out statements on origin for originating products consigned, where the total value thereof does not exceed EUR 6 000, as of the date from which the beneficiary country intends to start the registration of exporters.
Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000, as of the date from which their registration is valid in accordance with Article 86(4) of this Regulation.
4. All beneficiary countries shall apply the registered exporter system as of 30 June 2020 at the latest.
Registered exporter database: obligations of the authorities
1. The Commission shall set up a system for registering exporters authorised to certify the origin of goods (the REX system) and make it available by 1 January 2017.
2. The competent authorities of beneficiary countries and the customs authorities of Member States shall upon receipt of the complete application form referred to in Annex 22-06 assign without delay the number of registered exporter to the exporter or, where appropriate, the re-consignor of goods and enter into the REX system the number of registered exporter, the registration data and the date from which the registration is valid in accordance with Article 86(4) of this Regulation.
The competent authorities of a beneficiary country or the customs authorities of a Member State shall inform the exporter or, where appropriate, the re-consignor of goods of the number of registered exporter assigned to that exporter or re-consignor of goods and of the date from which the registration is valid.
3. Where the competent authorities consider that the information provided in the application is incomplete, they shall inform the exporter thereof without delay.
4. The competent authorities of beneficiary countries and the customs authorities of Member States shall keep the data registered by them up-to-date. They shall modify those data immediately after having been informed by the registered exporter in accordance with Article 89 of this Regulation.
Date of application of certain provisions
1. Articles 70, 72, 78 to 80, 82 to 93, 99 to 107, 108, 109 and 112 of this Regulation shall apply in respect of export of goods by exporters registered under the REX system in a beneficiary country from the date on which that beneficiary country starts registering exporters under that system. In so far as exporters in the Union are concerned, these Articles shall apply from 1 January 2017.
2. Articles 71, 73, 74 to 77, 94 to 98 and 110 to 112 of this Regulation shall apply in respect of export of goods by exporters who are not registered under the REX system in a beneficiary country. In so far as exporters in the Union are concerned, these Articles shall apply until 31 December 2017.
Registered exporter database: access rights to the database
1. The Commission shall ensure that access to the REX system is given in accordance with this Article.
2. The Commission shall have access to consult all the data.
3. The competent authorities of a beneficiary country shall have access to consult the data concerning exporters registered by them.
4. The customs authorities of the Member States shall have access to consult the data registered by them, by the customs authorities of other Member States and by the competent authorities of beneficiary countries as well as by Norway, Switzerland or Turkey. This access to the data shall take place for the purpose of carrying out verifications of customs declarations under Article 188 of the Code or post-release control under Article 48 of the Code.
5. The Commission shall provide secure access to the REX system to the competent authorities of beneficiary countries.
6. Where a country or territory has been removed from Annex II to Regulation (EU) No 978/2012, its competent authorities shall keep the access to the REX system as long as required in order to enable them to comply with their obligations under Article 70 of this Regulation.
7. The Commission shall make the following data available to the public with the consent given by the exporter by signing box 6 of the form set out in Annex 22-06:
(a)
name of the registered exporter;
(b)
address of the place where the registered exporter is established;
(c)
contact details as specified in box 2 of the form set out in Annex 22-06;
(d)
indicative description of the goods which qualify for preferential treatment, including indicative list of Harmonised System headings or chapters, as specified in box 4 of the form set out in Annex 22-06;
(e)
EORI number or the trader identification number (TIN) of the registered exporter.
The refusal to sign box 6 shall not constitute a ground for refusing to register the exporter.
8. The Commission shall always make the following data available to the public
(a)
the number of registered exporter;
(b)
the date from which the registration is valid;
(c)
the date of the revocation of the registration where applicable;
(d)
information whether the registration applies also to exports to Norway, Switzerland or Turkey;
(e)
the date of the last synchronisation between the REX system and the public website.
Registered exporter database: data protection
1. The data registered in the REX system shall be processed solely for the purpose of the application of the GSP scheme as set out in this Subsection.
2. Registered exporters shall be provided with the information laid down in Article 11(1)(a) to (e) of Regulation (EC) No 45/2001 of the European Parliament and of the Council ( 14 ) or Article 10 of Directive 95/46/EC of the European Parliament and of the Council ( 15 ) . In addition, they shall also be provided with the following information:
(a)
information concerning the legal basis of the processing operations for which the data is intended;
(b)
the data retention period.
Registered exporters shall be provided with that information via a notice attached to the application to become a registered exporter as set out in Annex 22-06.
3. Each competent authority in a beneficiary country and each customs authority in a Member State that has introduced data into the REX system shall be considered the controller with respect to the processing of those data.
The Commission shall be considered as a joint controller with respect to the processing of all data to guarantee that the registered exporter will obtain his rights.
4. The rights of registered exporters with regard to the processing of data which is stored in the REX system listed in Annex 22-06 and processed in national systems shall be exercised in accordance with the data protection legislation implementing Directive 95/46/EC of the Member State which is storing their data.
5. Member States who replicate in their national systems the data of the REX system they have access to shall keep the replicated data-up-to date.
6. The rights of registered exporters with regard to the processing of their registration data by the Commission shall be exercised in accordance with Regulation (EC) No 45/2001.
7. Any request by a registered exporter to exercise the right of access, rectification, erasure or blocking of data in accordance with Regulation (EC) No 45/2001 shall be submitted to and processed by the controller of data.
Where a registered exporter has submitted such a request to the Commission without having tried to obtain his rights from the controller of data, the Commission shall forward that request to the controller of data of the registered exporter.
If the registered exporter fails to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.
8. The national supervisory data protection authorities and the European Data Protection Supervisor, each acting within the scope of their respective competence, shall cooperate and ensure coordinated supervision of the registration data.
They shall, each acting within the scope of their respective competences, exchange relevant information, assist each other in carrying out audits and inspections, examine difficulties of interpretation or application of this Regulation, study problems with the exercise of independent supervision or in the exercise of the rights of data subjects, draw up harmonised proposals for joint solutions to any problems and promote awareness of data protection rights, as necessary.
Notification obligations applicable to Member States for the implementation of the registered exporter (REX) system
Member States shall notify the Commission of the names, addresses and contact details of their customs authorities which are:
(a)
competent to register exporters and re-consignors of goods in the REX system, modify and update registration data and revoke registration;
(b)
responsible for ensuring the administrative cooperation with the competent authorities of the beneficiary countries as provided for in this Subsection, Subsections 3 to 9 of this Section and Subsections 2 and 3 of Title II Chapter 1 Section 2 of Delegated Regulation (EU) 2015/2446.
The notification shall be sent to the Commission by 30 September 2016.
Member States shall inform the Commission immediately of any changes to the information notified under the first sub-paragraph.
Registration procedure in the Member States and procedures at export applicable during the transition period to the application of the registered exporter system
1. On 1 January 2017, the customs authorities of Member States shall start the registration of exporters established in their territories.
2. As of 1 January 2018, the customs authorities in all Member States shall cease to issue movement certificates EUR.1 for the purpose of cumulation under Article 53 of Delegated Regulation (EU) 2015/2446.
3. Until 31 December 2017, the customs authorities of Member States shall issue movement certificates EUR.1 or replacement certificates of origin Form A at the request of exporters or re-consignors of goods who are not yet registered. This shall also apply if the originating products sent to the Union are accompanied by statements on origin made out by a registered exporter in a beneficiary country.
4. Exporters in the Union, registered or not, shall make out statements on origin for originating products consigned, where the total value thereof does not exceed EUR 6 000, as from 1 January 2017.
Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000, as of the date on which their registration is valid in accordance with Article 86(4) of this Regulation.
5. Re-consignors of goods who are registered may make out replacement statements on origin from the date from which their registration is valid in accordance with Article 86(4) of this Regulation. This shall apply regardless of whether the goods are accompanied by a certificate of origin Form A issued in the beneficiary country or an invoice declaration or a statement on origin made out by the exporter.
Application to become a registered exporter
1. To become a registered exporter, an exporter shall lodge an application with the competent authorities of the beneficiary country where he has his headquarters or where he is permanently established.
The application shall be made using the form set out in Annex 22-06.
2. To become a registered exporter, an exporter or a re-consignor of goods established in the customs territory of the Union shall lodge an application with the customs authorities of that Member States. The application shall be made using the form set out in Annex 22-06.
3. For the purposes of exports under the GSP and under the generalised schemes of preferences of Norway, Switzerland or Turkey exporters shall only be required to be registered once.
A registered exporter number shall be assigned to the exporter by the competent authorities of the beneficiary country with a view to exporting under the GSP schemes of the Union, Norway and Switzerland as well as Turkey, to the extent that those countries have recognised the country where the registration has taken place as a beneficiary country.
4. The registration shall be valid as of the date on which the competent authorities of a beneficiary country or the customs authorities of a Member State receive a complete application for registration, in accordance with paragraphs 1 and 2.
5. Where the exporter is represented for the purpose of carrying out export formalities and the representative of the exporter is also a registered exporter, this representative shall not use his own registered exporter number.
Registered exporter database: Publicity measures
For the purpose of Article 70(4) of this Regulation, the Commission will publish on its website the date on which beneficiary countries start applying the registered exporter system. The Commission will keep the information up-to-date.
Automatic registration of exporters for a country becoming a beneficiary country of the GSP scheme of the Union
Where a country is added to the list of beneficiary countries in Annex II to Regulation (EU) No 978/2012, the Commission shall automatically activate for its GSP scheme the registrations of all exporters registered in that country provided that the registration data of the exporters are available in the REX system and are valid for at least the GSP scheme of Norway, Switzerland or Turkey.
In this case, an exporter who is already registered for at least the GSP scheme of either, Norway, Switzerland or Turkey, need not lodge an application with his competent authorities to be registered for the GSP scheme of the Union.
Withdrawal from the record of registered exporters
1. Registered exporters shall immediately inform the competent authorities of the beneficiary country or the customs authorities of the Member State of changes to the information which they have provided for the purposes of their registration.
2. Registered exporters who no longer meet the conditions for exporting goods under the GSP scheme, or no longer intend to export goods under the GSP scheme shall inform the competent authorities in the beneficiary country or the customs authorities in the Member State accordingly.
3. The competent authorities in a beneficiary country or the customs authorities in a Member State shall revoke the registration if the registered exporter:
(a)
no longer exists;
(b)
no longer meets the conditions for exporting goods under the GSP scheme;
(c)
has informed the competent authority of the beneficiary country or the customs authorities of the Member State that he no longer intends to export goods under the GSP scheme;
(d)
intentionally or negligently draws up, or causes to be drawn up, a statement on origin which contains incorrect information and leads to wrongfully obtaining the benefit of preferential tariff treatment.
4. The competent authority of a beneficiary country or the customs authorities of a Member State may revoke the registration if the registered exporter fails to keep the data concerning his registration up-to-date.
5. Revocation of registrations shall take effect for the future, i.e. in respect of statements on origin made out after the date of revocation. Revocation of registration shall have no effect on the validity of statements on origin made out before the registered exporter is informed of the revocation.
6. The competent authority of a beneficiary country or the customs authorities of a Member State shall inform the registered exporter about the revocation of his registration and of the date from which the revocation will take effect.
7. Judicial remedy shall be available to the exporter or the re-consignor of goods in the event of revocation of his registration.
8. The revocation of a registered exporter shall be cancelled in case of an incorrect revocation. The exporter or the re-consignor of goods shall be entitled to use the registered exporter number assigned to him at the time of the registration.
9. Exporters or re-consignors of goods whose registration has been revoked may make a new application to become a registered exporter in accordance with Article 86 of this Regulation. Exporters or re-consignors of goods whose registration has been revoked in accordance with paragraphs 3(d) and 4 may only be registered again if they prove to the competent authorities of the beneficiary country or to the customs authorities of the Member State which had registered them that they have remedied the situation which led to the revocation of their registration.
10. The data relating to a revoked registration shall be kept in the REX system by the competent authority of the beneficiary country or by the customs authorities of the Member State, which introduced them into that system, for a maximum of 10 calendar years after the calendar year in which the revocation took place. After those 10 calendar years, the competent authority of a beneficiary country or the customs authorities of the Member State shall delete the data.
Automatic withdrawal from the record of registered exporters when a country is withdrawn from the list of beneficiary countries
1. The Commission shall revoke all registrations of exporters registered in a beneficiary country if the beneficiary country is removed from the list of beneficiary countries in Annex II to Regulation (EU) No 978/2012 or if the tariff preferences granted to the beneficiary country have been temporarily withdrawn in accordance with Regulation (EU) No 978/2012.
2. Where that country is reintroduced in that list or where the temporary withdrawal of the tariff preferences granted to the beneficiary country is terminated, the Commission shall re-activate the registrations of all exporters registered in that country provided that the registration data of the exporters are available in the system and have remained valid for at least the GSP scheme of Norway or Switzerland, or Turkey. Otherwise, exporters shall be registered again in accordance with Article 86 of this Regulation.
3. In the event of revocation of the registrations of all registered exporters in a beneficiary country in accordance with the first paragraph, the data of the revoked registrations will be kept in the REX system for at least 10 calendar years after the calendar year in which the revocation took place. After that 10-year period, and when the beneficiary country has not been a beneficiary country of the GSP scheme of Norway, Switzerland, nor Turkey for more than 10 years, the Commission will delete the data of the revoked registrations from the REX system.
Obligations of exporters
1. Exporters and registered exporters shall comply with the following obligations:
(a)
they shall maintain appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential treatment;
(b)
they shall keep available all evidence relating to the materials used in the manufacture;
(c)
they shall keep all customs documentation relating to the materials used in the manufacture;
(d)
they shall keep for at least 3 years from the end of the calendar year in which the statement on origin was made out, or longer if required by national law, records of:
(i)
the statements on origin they made out;
(ii)
their originating and non-originating materials, production and stock accounts.
Those records and those statements on origin may be kept in an electronic format but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed.
2. The obligations provided for in paragraph 1 shall also apply to suppliers who provide exporters with suppliers’ declarations certifying the originating status of the goods they supply.
3. The re-consignors of goods, whether registered or not, who make out replacement statements on origin shall keep the initial statements on origin they replaced for at least 3 years from the end of the calendar year in which the replacement statement on origin was made out, or longer if required by national law.
General provisions on the statement on origin
1. A statement on origin may be made out at the time of exportation to the Union or when the exportation to the Union is ensured.
Where the products concerned are considered as originating in the beneficiary country of export or another beneficiary country in accordance with the second sub-paragraph of Article 55(4) of Delegated Regulation (EU) 2015/2446 or with the second sub-paragraph of Article 55(6) of that Regulation, the statement on origin shall be made out by the exporter in the beneficiary country of export.
Where the products concerned are exported without further working or processing or after being only subject to operations described in Article 47(1)(a) of Delegated Regulation (EU) 2015/2446 and have therefore retained their origin in accordance with the third subparagraph of Article 55(4) and with the third subparagraph of Article 55(6) of that Regulation, the statement on origin shall be made out by the exporter in the beneficiary country of origin.
2. A statement on origin may also be made out after exportation (‘retrospective statement’) of the products concerned. Such a retrospective statement on origin shall be admissible if presented to the customs authorities in the Member State of lodging of the customs declaration for release for free circulation at the latest 2 years after the importation.
Where the splitting of a consignment takes place in accordance with Article 43 of Delegated Regulation (EU) 2015/2446 and provided that the 2-year deadline referred to in the first sub-paragraph is respected, the statement on origin may be made out retrospectively by the exporter of the country of exportation of the products. This applies mutatis mutandis if the splitting of a consignment takes place in another beneficiary country or in Norway, Switzerland or Turkey.
3. The statement on origin shall be provided by the exporter to its customer in the Union and shall contain the particulars specified in Annex 22-07 of. It shall be made out in English, French or Spanish.
It may be made out on any commercial document allowing identification of the exporter concerned and the goods involved.
4. Paragraphs 1 to 3 shall apply mutatis mutandis to statements on origin made out in the Union for the purpose of bilateral cumulation.
Statement on origin in the case of cumulation
1. For the purpose of establishing the origin of materials used under bilateral or regional cumulation, the exporter of a product manufactured using materials originating in a country with which cumulation is permitted shall rely on the statement on origin provided by the supplier of those materials. In these cases, the statement on origin made out by the exporter shall, as the case may be, contain the indication ‘EU cumulation’, ‘regional cumulation’, ‘Cumul UE’, ‘Cumul regional’ or ‘Acumulación UE’, ‘Acumulación regional’.
2. For the purpose of establishing the origin of materials used within the framework of cumulation under Article 54 of Delegated Regulation (EU) 2015/2446, the exporter of a product manufactured using materials originating in Norway, Switzerland or Turkey shall rely on the proof of origin provided by the supplier of those materials on condition that that proof has been issued in accordance with the provisions of the GSP rules of origin of Norway, Switzerland or Turkey, as the case may be. In this case, the statement on origin made out by the exporter shall contain the indication ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’ or ‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumulación Turquía’.
3. For the purpose of establishing the origin of materials used within the framework of extended cumulation under Article 56 of Delegated Regulation (EU) 2015/2446, the exporter of a product manufactured using materials originating in a party with which extended cumulation is permitted shall rely on the proof of origin provided by the supplier of those materials on condition that that proof has been issued in accordance with the provisions of the relevant free-trade agreement between the Union and the party concerned.
In this case, the statement on origin made out by the exporter shall contain the indication ‘extended cumulation with country x’, ‘cumul étendu avec le pays x’ or ‘Acumulación ampliada con el país x’.
Subsection 6 — Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union until the date of the application of the registered exporter system
Submission and validity of certificates of origin Form A or invoice declarations and belated presentation thereof
1. Certificates of origin Form A or invoice declarations shall be submitted to the customs authorities of the Member States of importation in accordance with the procedures concerning the customs declaration.
2. A proof of origin shall be valid for 10 months from the date of issue in the exporting country and shall be submitted within the said period to the customs authorities of the importing country.
Proofs of origin submitted to the customs authorities of the importing country after the lapsing of their period of validity may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances.
In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been presented to customs before the said final date.
Replacement of certificates of origin Form A and invoice declarations
1. Where originating products not yet released for free circulation are placed under the control of a customs office of a Member State, that customs office shall, on written request from the re-consignor, replace the initial certificate of origin Form A or invoice declaration by one or more certificates of origin Form A (replacement certificate) for the purposes of sending all or some of these products elsewhere within the Union or to Norway or Switzerland. The re-consignor shall indicate in his request whether a photocopy of the initial proof of origin is to be annexed to the replacement certificate.
2. The replacement certificate shall be drawn up in accordance with Annex 22-19.
The customs office shall verify that the replacement certificate is in conformity with the initial proof of origin.
3. Where the request for a replacement certificate is made by a re-consignor acting in good faith, he shall not be responsible for the accuracy of the particulars entered on the initial proof of origin.
4. The customs office which is requested to issue the replacement certificate shall note on the initial proof of origin or on an attachment thereto the weights, numbers, nature of the products forwarded and their country of destination and indicate thereon the serial numbers of the corresponding replacement certificate or certificates. It shall keep the initial proof of origin for at least 3 years.
5. In the case of products which benefit from the tariff preferences under a derogation granted in accordance with Article 64(6) of the Code, the procedure laid down in this Article shall apply only when such products are intended for the Union.
Importation by instalments using certificates of origin Form A or invoice declarations
1. Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing Member State, unassembled or disassembled products within the meaning of general interpretative rule 2(a) of the Harmonised System and falling within Section XVI or XVII or heading 7308 or 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products may be submitted to the customs authorities on importation of the first instalment.
2. At the request of the importer and having regard to the conditions laid down by the customs authorities of the importing Member State, a single proof of origin may be submitted to the customs authorities at the importation of the first consignment when the goods:
(a)
are imported within the framework of frequent and continuous trade flows of a significant commercial value;
(b)
are the subject of the same contract of sale, the parties of this contract established in the exporting country or in the Member State(s);
(c)
are classified in the same code (eight digits) of the Combined Nomenclature;
(d)
come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office of the same Member State.
This procedure shall be applicable for a period determined by the competent customs authorities.
Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration
1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products benefiting from GSP tariff preferences without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that:
(a)
such products:
(i)
are not imported by way of trade;
(ii)
have been declared as meeting the conditions required for benefiting from the GSP scheme;
(b)
there is no doubt as to the veracity of the declaration referred to in point (a)(ii).
2. Imports shall not be considered as imports by way of trade if all the following conditions are met:
(a)
the imports are occasional;
(b)
the imports consist solely of products for the personal use of the recipients or travellers or their families;
(c)
it is evident from the nature and quantity of the products that no commercial purpose is in view.
3. The total value of the products referred to in paragraph 2 shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.
Discrepancies and formal errors in certificates of origin Form A or invoice declarations
1. The discovery of slight discrepancies between the statements made in the certificate of origin Form A or in an invoice declaration, and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the certificate or declaration null and void if it is duly established that that document does correspond to the products submitted.
2. Obvious formal errors on a certificate of origin Form A, a movement certificate EUR.1 or an invoice declaration shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Subsection 7 — Procedures at release for free circulation in the Union applicable within the framework of the GSP scheme of the Union from the date of the application of the registered exporter system
Validity of statement on origin
1. A statement on origin shall be made out for each consignment.
2. A statement on origin shall be valid for 12 months from the date on which it is made out.
3. A single statement on origin may cover several consignments if the goods meet the following conditions:
(a)
they are presented unassembled or disassembled within the meaning of General Interpretative rule 2(a) of the Harmonised System;
(b)
they are falling within Sections XVI or XVII or headings 7308 or 9406 of the Harmonised System; and
(c)
they are intended to be imported by instalments.
Admissibility of a statement on origin
In order for importers to be entitled to claim benefit from the GSP scheme upon declaration of a statement on origin, the goods shall have been exported on or after the date on which the beneficiary country from which the goods are exported started the registration of exporters in accordance with Article 79 of this Regulation.
When a country is admitted or readmitted as a beneficiary country in respect of products referred to in Regulation (EU) No 978/2012, goods originating in that country shall benefit from the generalised scheme of preferences on condition that they were exported from the beneficiary country on or after the date on which this beneficiary country started applying the registered exporters system referred to in Article 70(3) of this Regulation.
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
