Commission Implementing Regulation (EU) 2018/348 of 8 March 2018 on a temporary derogation from the rules of preferential origin laid down in Delegated Regulation (EU) 2015/2446 in respect of bicycles and other cycles produced in Cambodia regarding the use, under cumulation, of parts originating in Malaysia
Commission Implementing Regulation (EU) 2018/348 of 8 March 2018 on a temporary derogation from the rules of preferential origin laid down in Delegated Regulation (EU) 2015/2446 in respect of bicycles and other cycles produced in Cambodia regarding the use, under cumulation, of parts originating in Malaysia
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
1. By way of derogation from point (a) of Article 55(2) of Delegated Regulation (EU) 2015/2446, Cambodia shall be entitled to rely on regional cumulation of origin in accordance with Title II, Chapter 1, Section 2 of Delegated Regulation (EU) 2015/2446 when using parts of HS heading 8714 originating in Malaysia for the production of bicycles and other cycles of HS heading 8712 to be exported to the Union.
2. The proofs of origin for the parts referred to in paragraph 1 shall be drawn up in accordance with Title II, Chapter 2, Section 2, Subsection 2 of Commission Implementing Regulation (EU) 2015/2447 ( 5 ) .
The derogation provided for in Article 1 shall apply to products of HS heading 8712 exported from Cambodia and declared for release for free circulation in the Union during the period and up to the quantities set out in the Annex.
The quantities set out in the Annex to this Regulation shall be managed in accordance with Articles 49 to 54 of Implementing Regulation (EU) 2015/2447.
Box 4 of certificates of origin Form A issued by the competent authorities of Cambodia or statements on origin made out by the exporters registered in Cambodia with regard to products referred to in Article 2 shall bear the following endorsements:
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‘Derogation — Commission Implementing Regulation (EU) 2018/348’,
The competent authorities of Cambodia shall forward to the Commission, by the end of the month following each civil quarter, a quarterly statement of the quantities of products referred to in Article 2 in respect of which certificates of origin Form A have been issued and the serial numbers of those certificates.
The competent authorities of Cambodia shall take all the necessary measures to ensure compliance with Articles 1 and 4 and to put in place and maintain any administrative structures and systems to ensure the correct implementation of the derogation referred to in Article 1 and administrative cooperation, both with the authorities of Malaysia and with the European Commission and the customs authorities of the Member States of the Union, as specified in Title II, Chapter 2, Section 2, Subsection 2 of Implementing Regulation (EU) 2015/2447.
ANNEX
Order No
CN Code
Description of goods
Period
Quantities (in units)
09.8094
8712
Bicycles and other cycles (including delivery tricycles), not motorised
9 March 2018 to 31 December 2019
100 000
