ANNEX
Protocol No. 1 concerning the definition of the concept of ‘originating products’ and the methods of administrative cooperation
INDEX
TITLE I:
GENERAL PROVISIONS
Articles
1.
Definitions
TITLE II:
DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”
Articles
2.
General conditions
3.
Wholly obtained products
4.
Sufficiently worked or processed products
5.
Insufficient working or processing operations
6.
Working or processing of materials whose import into the European Union is free of duty
7.
Cumulation of origin
8.
Cumulation with other countries benefiting from duty‐free quota‐free access to the market of the European Union
9.
Unit of qualification
10.
Accessories, spare parts and tools
11.
Sets of assorted articles
12.
Neutral elements
13.
Accounting segregation
TITLE III:
TERRITORIAL REQUIREMENTS
Articles
14.
Principle of territoriality
15.
Non‐alteration
16.
Exhibitions
TITLE IV:
PROOF OF ORIGIN
Articles
17.
General conditions
18.
Procedure for the issue of a movement certificate EUR.1
19.
Movement certificates EUR.1 issued retrospectively
20.
Issue of a duplicate movement certificate EUR.1
21.
Conditions for making out an origin declaration
22.
Approved exporter
23.
Validity of proof of origin
24.
Submission of proof of origin
25.
Importation by instalments
26.
Exemptions from proof of origin
27.
Information procedure for cumulation purposes
28.
Supporting documents
29.
Preservation of proof of origin and supporting documents
30.
Discrepancies and formal errors
31.
Amounts expressed in euro
TITLE V:
ADMINISTRATIVE COOPERATION
Articles
32.
Administrative conditions for products to benefit from the Agreement
33.
Notification of customs authorities
34.
Other methods of administrative co‐operation
35.
Verification of proofs of origin
36.
Verification of suppliers’ declarations
37.
Dispute settlement
38.
Penalties
39.
Derogations
TITLE VI:
CEUTA AND MELILLA
Articles
40.
General conditions
41.
Special conditions
TITLE VII:
FINAL PROVISIONS
Articles
42.
Revision and application of rules of origin
43.
Annexes
44.
Implementation of the Protocol
45.
Transitional provision for goods in transit or storage
ANNEXES TO PROTOCOL No. 1
ANNEX I to Protocol No. 1:
Introductory notes to the list in Annex II to the Protocol
ANNEX II to Protocol No. 1:
List of working or processing required to be carried out on non‐originating materials in order for the product manufactured to obtain originating status
ANNEX II‐A to Protocol No. 1:
Derogations from the list of working or processing required to be carried out on non‐originating materials in order that the product manufactured can obtain originating status
ANNEX III to Protocol No. 1:
Form for movement certificate for EUR.1 goods
ANNEX IV to Protocol No. 1:
Origin declaration
ANNEX V‐A to Protocol No. 1:
Supplier’s declaration for products having preferential origin status
ANNEX V‐B to Protocol No. 1:
Supplier’s declaration for products not having preferential origin status
ANNEX VI to Protocol No. 1:
Information certificate
ANNEX VII to Protocol No. 1:
Form for application for a derogation
ANNEX VIII to Protocol No. 1:
Overseas Countries and Territories
JOINT DECLARATION
concerning the Principality of Andorra
JOINT DECLARATION
concerning the Republic of San Marino
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purpose of this Protocol:
(a)
“manufacture” means any kind of working or processing including assembly or specific operations;
(b)
“material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(c)
“product” means the product being manufactured, even if it is intended for later use in another manufacturing operation;
(d)
“goods” means both materials and products;
(e)
“customs value” means the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (GATT) of 1994 (WTO Agreement on customs valuation);
(f)
“ex‐works price” means the price paid for the product ex works to the manufacturer in the European Union or Ghana in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid which are, or may be, repaid when the product obtained is exported;
(g)
“value of materials” means the customs value at the time of importation of the non‐originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Union or Ghana;
(h)
“value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis ;
(i)
“added value” means the ex‐works price minus the customs value of third country materials imported into the European Union, the ACP States which have at least provisionally applied an economic partnership agreement (EPA), or the Overseas Countries and Territories; if the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the European Union or Ghana is taken into account;
(j)
“chapters” and “headings” mean the chapters and the headings (four‐digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, (hereinafter referred to as “the Harmonized System” or “HS”);
(k)
“classified” refers to the classification of a product or material under a particular heading;
(l)
“consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
(m)
“territories” means territories, including territorial waters;
(n)
“OCTs” means the Overseas Countries and Territories as defined in Annex VIII to this Protocol;
(o)
“Committee”, the Special Committee on Customs and Trade Facilitation as referred to in Article 34 of this Agreement.
TITLE II
DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”
Article 2
General conditions
1. For the purposes of this Agreement the following products shall be considered as originating in the European Union:
(a)
products wholly obtained in the European Union within the meaning of Article 3 of this Protocol;
(b)
products obtained in the European Union incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the European Union within the meaning of Article 4 of this Protocol.
2. For the purposes of this Agreement the following products shall be considered as originating in Ghana:
(a)
products wholly obtained in Ghana within the meaning of Article 3 of this Protocol;
(b)
products obtained in Ghana incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Ghana within the meaning of Article 4 of this Protocol.
Article 3
Wholly obtained products
1. The following shall be considered as wholly obtained in Ghana or the European Union:
(a)
live animals born and raised there;
(b)
mineral products extracted from its soil or from its seabed or ocean floor;
(c)
vegetable products harvested there;
(d)
products from live animals raised there;
(e)
(i)
products obtained by hunting or fishing conducted there;
(ii)
products of aquaculture, including mariculture, where the animals are raised there from eggs, spawning, larvae or fry;
(f)
products of sea fishing and other products taken from the sea outside the territorial waters of the European Union or of Ghana by their vessels;
(g)
products made aboard their factory ships exclusively from products referred to in point (f);
(h)
used articles fit only for the recovery of raw materials;
(i)
waste and scrap resulting from manufacturing operations conducted there;
(j)
products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
(k)
goods produced exclusively from the products specified in points (a) to (j).
2. The terms “their vessels” and “their factory ships” in points (f) and (g) of paragraph 1 of this Article shall apply only to vessels and factory ships:
(a)
which are registered or recorded in a Member State of the European Union or Ghana; and
(b)
which fly the flag of a Member State of the European Union or Ghana; and
(c)
which meet one of the following conditions:
(i)
they are at least 50 % owned by nationals of the Member States of the European Union and/ or of Ghana; or
(ii)
they are owned by companies:
—
which have their head office and their main place of business in a Member State of the European Union or Ghana, and
—
which are at least 50 % owned by one or more Member States of the European Union and/ or Ghana or by public entities or nationals of one or more of these States.
3. Notwithstanding the provisions of paragraph 2 of this Article, upon request of Ghana, vessels chartered or leased by Ghana shall be treated as “their vessels” to undertake fisheries activities in its exclusive economic zone provided that an offer has been made beforehand to the economic operators of the European Union and that the implementing arrangements established beforehand by the Committee are adhered to. The Committee shall ensure that the conditions laid down in this paragraph are respected.
4. The conditions referred to in paragraph 2 of this Article may be met in Ghana and the States that come under various economic partnership agreements with which cumulation is applicable. In these cases, the products shall be considered to originate from the Flag State.
Article 4
Sufficiently worked or processed products
1. For the purposes of Article 2 of this Protocol, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II to this Protocol are fulfilled.
2. For the purposes of Article 2 of this Protocol and notwithstanding paragraph 1 of this Article, the products which are listed in Annex II‐A to this Protocol can be considered to be sufficiently worked or processed when the conditions set out in that Annex are fulfilled. Without prejudice to the provisions of Article 42(2) of this Protocol, Annex II‐A to this Protocol shall apply only to exports from Ghana and for a period of five (5) years from the date when the Protocol enters into force.
3. The conditions referred to in paragraphs 1 and 2 of this Article indicate, for all products covered by this Agreement, the working or processing which must be carried out on non‐originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in one of the lists is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non‐originating materials which may have been used in its manufacture.
4. Notwithstanding paragraphs 1 and 2 of this Article, non‐originating materials which, in accordance with the conditions set out in Annex II and Annex II‐A to this Protocol should not be used in the manufacture of a given product may nevertheless be used, provided that:
(a)
their total value does not exceed 15 per cent of the ex‐works price of the product;
(b)
none of the percentages given in the list for the maximum value of non‐originating materials are exceeded through the application of this paragraph.
5. The provisions of paragraph 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System.
6. Paragraphs 1 to 5 of this Article shall apply subject to the provisions of Article 5 of this Protocol.
Article 5
Insufficient working or processing operations
1. The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 of this Protocol are satisfied:
(a)
preserving operations to ensure that the products remain in good condition during transport and storage;
(b)
simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making‐up of sets of articles), washing, cleaning, painting, polishing, cutting up;
(c)
removal of oxide, oil, paint or other coverings;
(d)
(i)
changes of packaging and breaking up and assembly of packages;
(ii)
simple placing in bottles, flasks, cans, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
(e)
affixing marks, labels, logos and other like distinguishing signs on products or their packaging;
(f)
simple mixing of products, whether or not of different kinds; mixing of sugar with any material;
(g)
simple assembly of parts to constitute a complete product;
(h)
simple disassembly of products into parts;
(i)
ironing or pressing of textiles;
(j)
husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(k)
operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;
(l)
peeling, stoning and shelling, of fruits, nuts and vegetables;
(m)
sharpening, simple grinding or simple cutting;
(n)
a combination of two or more operations specified in subparagraphs (a) to (m);
(o)
slaughter of animals.
2. All operations carried out either in the European Union or in Ghana on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1 of this Article.
Article 6
Working or processing of materials whose import into the European Union is free of duty
1. Without prejudice to the provisions of Article 2 of this Protocol, non‐originating materials which at importation into the European Union are free of customs duties by means of application of conventional rates of the most‐favoured nation (MFN) tariff in accordance with its Common Customs Tariff ( 1 ) shall be considered as materials originating in Ghana when incorporated into a product obtained there, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1) of this Protocol.
2. Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of paragraph 1 of this Article shall bear the following entry:
—
“Application of Article 6(1) of Protocol No. 1 to the Ghana‐EU EPA”.
3. The European Union shall notify yearly to the Committee the list of materials to which the provisions of this Article shall apply. Upon notification, the list shall be published by the European Commission in the Official Journal of the European Union (C series) and by Ghana in accordance with its own procedures.
4. The cumulation provided for in this Article shall not apply to materials which at importation into the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties.
Article 7
Cumulation of origin
1. Without prejudice to the provisions of Article 2 of this Protocol, materials originating in one of the Parties, in another Western African country ( 2 ) enjoying a duty‐free and quota‐free access to the market of the European Union, in the other ACP States which have at least provisionally applied an EPA, or in the OCTs shall be considered as originating in the other Party when incorporated into a product obtained there, when the working or processing carried out in that Party goes beyond the operations referred to in Article 5(1) of this Protocol.
Where the working or processing carried out in the Party concerned does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used originating in any of the other countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture of the final product.
The origin of materials originating in other ACP States which have at least provisionally applied an EPA and in the OCTs shall be determined in accordance with the rules of origin applicable under the European Union’s preferential arrangements with those countries, and in accordance with Article 27 of this Protocol.
2. Without prejudice to the provisions of Article 2 of this Protocol, working and processing carried out in one of the Parties, in other ACP States which have at least provisionally applied an EPA or in the OCTs shall be considered as having been carried out in the other Party, when the materials undergo subsequent working or processing going beyond that referred to in Article 5(1) of this Protocol.
Where the working or processing carried out in one of the Parties does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used in any one of these countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture of the final product.
The origin of the final product shall be determined according to the rules of origin of this Protocol and in accordance with Article 27 hereof.
3. The cumulation provided for in paragraphs 1 and 2 of this Article may be applied with respect to other ACP States which have at least provisionally applied an EPA, to another Western African country enjoying a duty‐free quota‐free access to the European Union and to the OCTs only if:
(a)
all the countries or territories involved in the acquisition of the originating status and the Party of destination have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;
(b)
Ghana and the European Union supply each other, through the European Commission and the Ministry of Trade and Industry of The Republic of Ghana, with the details of the administrative cooperation agreements with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and Ghana shall publish according to its own procedures the date on which the cumulation provided for in this Article may be applied with those countries and territories listed in this Article which have fulfilled the necessary requirements.
4. The cumulation provided for in this Article shall not apply to materials:
(a)
of Harmonized Systems Headings 16.04 and 16.05 originating in the EPA Pacific States by use of Article 6.6 of Protocol II of the Interim Partnership Agreement between the European Community, on the one part, and the Pacific States, on the other part ( 3 ) ;
(b)
of Harmonized System Headings 16.04 and 16.05 originating in the Pacific States by use of any future provision of a comprehensive Economic Partnership Agreement between the European Union and Pacific ACP States;
(c)
originating in the Republic of South Africa which may not be imported directly into the European Union duty‐free and quota‐free.
5. The European Union shall notify yearly to the Committee the list of materials referred to by the provisions of paragraph 4(c) of this Article. Upon notification, this list shall be published by the European Commission in the Official Journal of the European Union (C series) and by Ghana in accordance with its own procedures.
Article 8
Cumulation with other countries benefiting from duty‐free quota‐free access to the market of the European Union
1. Without prejudice to the provisions of Article 2 of this Protocol, materials originating in countries and territories:
(a)
benefiting from the “Special arrangement for least developed countries” of the Scheme of Generalised Tariff Preferences of the European Union; or
(b)
benefiting from duty‐free quota‐free access to the market of the European Union under the general provisions of the Scheme of Generalised Tariff Preferences;
shall be considered as materials originating in Ghana when incorporated into a product obtained there.
It shall not be necessary for these materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1) of this Protocol. If the product into which these materials have been incorporated also includes non‐originating materials, it will have to undergo sufficient working or processing in accordance with Article 4 of this Protocol to be considered as originating in Ghana.
1.2. The origin of the materials from the other countries or territories concerned shall be established in accordance with the rules of origin applicable under the Scheme of Generalised Tariff Preferences of the European Union and in accordance with the provisions of Article 27 of this Protocol.
1.3. The cumulation provided for in this paragraph shall not apply to materials:
(a)
which at importation into the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;
(b)
which are included in tariff subheadings 3302.10 and 3501.10 of the Harmonized System;
(c)
which are included in tuna products classified under Harmonized System Chapter 3 which are covered by the Scheme of Generalised Tariff Preferences of the European Union;
(d)
in respect of which tariff preferences are removed (graduation) or suspended (safeguard clause) under the Scheme of Generalised Tariff Preferences of the European Union.
2. On the basis of a notification from Ghana, without prejudice to the provisions of Article 2 of this Protocol and in compliance with the provisions of paragraphs 2.1, 2.2 and 5 of this Article, materials originating in countries or territories which are covered by agreements or arrangements that provide for duty‐free quota‐free access to the market of the European Union shall be considered to be materials originating in Ghana. Such notification shall be sent by Ghana to the European Union through the European Commission. Cumulation shall remain applicable as long as the conditions for granting such cumulation are met. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1) of this Protocol.
2.1. The origin of the materials of the countries or territories concerned shall be determined in accordance with the rules of origin applicable in the framework of the European Union’s preferential agreements or arrangements with those countries and territories and in accordance with Article 27 of this Protocol.
2.2. The cumulation provided for in this paragraph shall not apply to materials:
(a)
falling under Harmonized System Chapters 1 to 24 and the products listed in Annex 1 ‐ paragraph 1.(ii) of the WTO Agreement on Agriculture belonging to the GATT 1994;
(b)
which at importation into the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;
(c)
which, under a free trade agreement between the European Union and a third country, are subject to trade measures and safeguard measures or any other measure which prevents such products from entering the European Union market on a duty‐free and quota‐free basis.
3. The European Union shall notify yearly to the Committee the list of materials and countries to which the provisions of paragraph 1 of this Article shall apply. Upon notification, the list shall be published by the European Commission in the Official Journal of the European Union (C series) and by Ghana in accordance with their own procedures. Ghana shall notify yearly to the Committee the materials to which the cumulation provided for in paragraphs 1 and 2 of this Article has been applied.
4. Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of paragraphs 1 and 2 shall bear the following entry:
—
“Application of Article 8.1 or 8.2 of Protocol No. 1 to the Ghana‐EU EPA”.
5. The cumulation provided for in paragraphs 1 and 2 of this Article may be applied only provided that:
(a)
all the countries involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;
(b)
Ghana provides the European Union, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.
Article 9
Unit of qualification
1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.
This means that:
(a)
when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;
(b)
when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.
2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 10
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 11
Sets of assorted articles
Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non‐originating products, the set as a whole shall be regarded as originating, provided that the value of the non‐originating products does not exceed 15 percent of the ex‐works price of the set.
Article 12
Neutral elements
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
(a)
energy and fuel;
(b)
plant and equipment;
(c)
machines and tools;
(d)
goods which neither enter into the final composition of the product nor are intended to do so.
Article 13
Accounting segregation
1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non‐originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so‐called “accounting segregation” method (hereinafter referred to as “the method”) to be used for managing such stocks.
2. The method shall also apply to originating and non‐originating raw sugar not containing added flavouring or colouring matter and intended for refining of subheadings 1701.12, 1701.13 and 1701.14 of the Harmonized System, which is physically combined or mixed in Ghana or the European Union before being exported to the European Union and to Ghana respectively.
3. The method shall ensure that, at any time, the number of products obtained which could be considered to originate in Ghana or the European Union is the same as would have been obtained if the stocks had been physically separated.
4. The customs authorities may make the grant of authorisation referred to in paragraphs 1 and 2 of this Article subject to any conditions deemed appropriate.
5. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.
6. The beneficiary of the method may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
7. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.
8. For the purposes of paragraphs 1 and 2 of this Article, the terms “fungible materials” or “fungible products” shall mean materials or products which are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another in order to establish their origin.
TITLE III
TERRITORIAL REQUIREMENTS
Article 14
Principle of territoriality
1. Except as provided for in Articles 6, 7 and 8 of this Protocol, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in Ghana or in the European Union.
2. Except as provided for in Articles 6, 7, and 8 of this Protocol, where originating goods exported from Ghana or from the European Union to another country return, they must be considered as non‐originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
(a)
the returning goods are the same as those exported; and
(b)
they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
3. The acquisition of originating status in accordance with the conditions set out in Title II of this Protocol shall not be affected by working or processing done outside the European Union or Ghana on products exported from the European Union or from Ghana and subsequently reimported there, provided that:
(a)
the said products are wholly obtained in the European Union or in Ghana or have undergone working or processing there beyond the operations referred to in Article 5 of this Protocol prior to being exported; and
(b)
it can be demonstrated to the satisfaction of the customs authorities that:
(i)
the working or processing outside the European Union or Ghana was done under the outward processing arrangements, or similar arrangements;
(ii)
the reimported goods have been obtained by working or processing the exported products; and
(iii)
all costs arising outside Ghana or the European Union, including the value of the materials incorporated there, do not exceed 10 % of the ex‐works price of the end product for which originating status is claimed.
4. For goods that meet the conditions laid down in paragraph 3 of this Article, all the costs arising outside Ghana or the European Union, including the value of the materials incorporated there, shall be considered to be non‐originating materials. In that case the originating status of the goods shall be determined by applying the rules laid down in Annex II to this Protocol, cumulating the total value of the non‐originating materials used both inside and outside the European Union or Ghana.
5. Paragraphs 3 and 4 of this Article shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 4(4) of this Protocol is applied.
6. Paragraphs 3 and 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System.
Article 15
Non‐alteration
1. The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use.
2. Storage of products may take place in a third Party provided that they remain under customs supervision in that third Party.
3. Without prejudice to the provisions of Title IV the splitting of consignments may take place in the territory of a third Party where carried out by the exporter or under his responsibility provided they remain under customs supervision in that third‐Party.
4. In case of doubt whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the importer to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the products themselves.
Article 16
Exhibitions
1. Originating products sent for exhibition in a country or territory other than those referred to in Articles 6, 7 and 8 of this Protocol with which cumulation is applicable and sold after the exhibition for importation into the European Union or Ghana shall benefit on importation from the provisions of this Agreement provided it is shown to the satisfaction of the customs authorities that:
(a)
an exporter has consigned these products from Ghana or from the European Union to the country in which the exhibition is held and has exhibited them there;
(b)
the products have been sold or otherwise disposed of by that exporter to a person in Ghana or in the European Union;
(c)
the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
(d)
the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A proof of origin shall be issued or made out in accordance with the provisions of Title IV of this Protocol and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
3. Paragraph 1 of this Article shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
TITLE IV
PROOF OF ORIGIN
Article 17
General conditions
1. Products originating in the European Union, when imported into Ghana, shall benefit from the provisions of the Agreement, upon presentation, in the cases referred to in Article 21(1), of a declaration, hereinafter referred to as “origin declaration”, given by the exporter on an invoice, delivery note or other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex IV to this Protocol.
2. Products originating in Ghana shall, on importation into the European Union benefit from the provisions of the Agreement upon submission of either:
(a)
a movement certificate EUR.1, a specimen of which appears in Annex III to this Protocol; or
(b)
in the cases specified in Article 21(1) of this Protocol, a declaration, subsequently referred to as the “origin declaration”, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex IV to this Protocol.
3. Without prejudice to point (c) of Article 42(3), provisions under paragraph 2(a) of this Article will be enforceable until three years after the entry into force of this Protocol. After that period, only the provisions under paragraph 2(b) of this Article shall apply.
4. Notwithstanding paragraphs 1 and 2 of this Article, originating products within the meaning of this Protocol shall, in the cases specified in Article 26 hereof, benefit from the Agreement without it being necessary to submit any of the documents referred to in paragraph 1 of this Article.
5. For the purposes of applying the provisions of this title, exporters shall endeavour to use a language shared by Ghana and the European Union.
Article 18
Procedure for the issue of a movement certificate EUR.1
1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.
2. For this purpose, the eorter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III to this Protocol. These forms shall be completed in accordance with the provisions of this Protocol. If the forms are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.
3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
4. A movement certificate EUR.1 shall be issued by the customs authorities of Ghana if the products concerned can be considered as products originating in Ghana or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol.
5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. 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. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 of this Article are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
Article 19
Movement certificates EUR.1 issued retrospectively
1. Notwithstanding Article 18(7) of this Protocol, a movement certificate EUR.1 may exceptionally be issued 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 customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
2. For the implementation of paragraph 1 of this Article, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.
4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase:
“ISSUED RETROSPECTIVELY”.
5. The endorsement referred to in paragraph 4 of this Article shall be inserted in the “Remarks” box of the movement certificate EUR.1.
Article 20
Issue of a duplicate movement certificate EUR.1
1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued in this way must be endorsed with the following:
“DUPLICATE”.
3. The endorsement referred to in paragraph 2 of this Article shall be inserted in the “Remarks” box of the duplicate movement certificate EUR.1.
4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
Article 21
Conditions for making out an origin declaration
1. An origin declaration may be made out:
(a)
as referred to in Article 17(1) of this Protocol by a registered exporter in conformity with the internal legislation of the European Union;
(b)
in the cases referred to point (b) of Article 17(2):
(i)
up to three years after the entry into force of this Protocol, by an exporter as provided for in Article 22;
(ii)
three years after the entry into force of this Protocol, by a registered exporter in accordance with the internal legislation of Ghana;
(c)
by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
2. An origin declaration may be made out if the products concerned can be considered as products originating in Ghana, the European Union or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol.
3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
5. Origin declarations shall bear the original signature of the exporter in manuscript. However, origin declarations shall not be signed by a registered exporter within the meaning of paragraph 1 of this Article or by an approved exporter within the meaning of Article 22 of this Protocol provided that the approved exporter gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two (2) years after the importation of the products to which it relates.
Article 22
Approved exporter
1. The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out origin declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 of this Article or otherwise makes an incorrect use of the authorisation.
Article 23
Validity of proof of origin
1. A proof of origin shall be valid for ten (10) months from the date of issue in the exporting country, and must be submitted within that period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 of this Article may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
Article 24
Submission of proof of origin
Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. These authorities may require that a proof of origin be translated. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
Article 25
Importation by instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non‐assembled products within the meaning of General Rule 2(a) of the Harmonized System falling under Sections XVI and XVII or headings 73.08 and 94.06 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 26
Exemptions from proof of origin
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 without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
3. Furthermore, the total value of these products 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.
Article 27
Information procedure for cumulation purposes
1. When Article 7(1) of this Protocol is applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from Ghana, from the European Union, from another ACP State which has at least provisionally applied an EPA or an OCT shall be given by a movement certificate EUR.1 or an origin declaration or by the supplier’s declaration, a specimen of which appears in Annex V‐A to this Protocol, given by the exporter in Ghana or in the European Union from which the materials came.
2. When Article 7(2) of this Protocol is applied, the evidence of working or processing of the materials in Ghana, in the European Union, or in another ACP State which has at least provisionally applied an EPA or in an OCT shall be given by the supplier’s declaration, a specimen of which appears in Annex V‐B to this Protocol, given by the exporter in Ghana or in the European Union from which the materials came.
3. When Article 8(1) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules which apply to GSP countries ( 4 ) .
4. When Article 8(2) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules laid down in the relevant arrangements or agreements.
5. A separate supplier’s declaration shall be issued by the supplier for each consignment of goods on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified.
6. The supplier’s declaration may be issued on a pre‐printed form.
7. The supplier’s declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier’s declaration are issued using electronic data‐processing methods, the supplier’s declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the supplier’s declaration is issued. Those customs authorities may lay down conditions for the implementation of this paragraph.
8. The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.
9. The supplier issuing a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is issued, all appropriate documents proving that the information given on this declaration is correct.
10. Supplier’s declarations and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.
Article 28
Supporting documents
The documents referred to in Articles 18(3) and 21(3) of this Protocol used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration can be considered as products originating in Ghana, the European Union or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol may consist, inter alia , of the following:
(a)
direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
(b)
documents proving the originating status of materials used, issued or made out in Ghana, the European Union or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where these documents are used in accordance with domestic law;
(c)
documents proving the working or processing of materials in Ghana, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol, issued or made out in Ghana, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where those documents are used in accordance with national law;
(d)
movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in Ghana, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 and in accordance with this Protocol.
Article 29
Preservation of proof of origin and supporting documents
1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three (3) years the documents referred to in Article 18(3).
2. The exporter making out an origin declaration shall keep a copy of this origin declaration as well as the documents referred to in Article 21(3) for at least three (3) years.
3. The supplier making out a supplier’s declaration shall keep for at least three (3) years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 27(9).
4. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three (3) years the application form referred to in Article 18(2).
5. The customs authorities of the importing country shall keep for at least three (3) years the movement certificates EUR.1 and the origin declarations submitted to them.
Article 30
Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin 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 proof of origin null and void if it is duly established that this document does correspond to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin should not cause that document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in the document.
Article 31
Amounts expressed in euro
1. For the application of the provisions of point (c) of Article 21(1) and Article 26(3) of this Protocol in cases where products are invoiced in a currency other than euro, amounts in the national currency of Ghana, the Member States of the European Union or of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
2. A consignment shall benefit from the provisions of point (c) of Article 21(1) or Article 26(3) of this Protocol by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October each year. These amounts shall be communicated to the European Commission by 15 October at the latest and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.
4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded‐off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3 of this Article, the conversion of that amount, prior to any rounding‐off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
5. The amounts expressed in euro shall be reviewed by the Committee at the request of the European Union or Ghana. When carrying out that review, the Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
TITLE V
ADMINISTRATIVE COOPERATION
Article 32
Administrative conditions for products to benefit from the Agreement
Products originating within the meaning of this Protocol in Ghana or the European Union shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in Articles 33, 34 and 44 of this Protocol.
The parties shall make the notifications referred to in Article 33 of this Protocol.
Article 33
Notification of customs authorities
1. Ghana and the Member States of the European Union shall provide each other, through the European Commission with the addresses of the customs authorities responsible for issuing and verifying the movement certificates EUR.1, origin declarations and supplier’s declarations and with specimen impressions of stamps used in their customs offices for the issue of these certificates.
Movement certificates EUR.1 and origin declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date this information is received by the European Commission.
2. Ghana and the Member States of the European Union shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1 of this Article.
3. The authorities referred to in paragraph 1 of this Article shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.
Article 34
Other methods of administrative cooperation
1. In order to ensure the proper application of this Protocol, the European Union, Ghana and the other countries referred to in Articles 6, 7 and 8 of this Protocol shall check, through the competent customs administrations, the authenticity of the movement certificates EUR.1, the origin declarations or the supplier’s declarations and the correctness of the information given in these documents. Moreover, Ghana and the Member States of the European Union shall:
(a)
provide each other with all necessary administrative cooperation in the event of a request for monitoring of the proper management and control of the Protocol in the country concerned, including visits on the spot;
(b)
check, in accordance with Article 35 of this Protocol, the originating status of the products and the compliance with the other conditions laid down in this Protocol.
2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in Ghana, the European Union and the other countries referred to in Articles 6, 7 and 8 of this Protocol.
Article 35
Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country 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 Protocol.
2. For the purposes of implementing the provisions of paragraph 1 of this Article, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. 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 verification.
3. The verification shall be carried out by the customs authorities of the exporting country. 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 country decide to suspend the granting of preferential treatment to the products 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 verification shall be informed of the results of this verification 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 Ghana, in the European Union or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol.
6. If, in cases of reasonable doubt, there is no reply within 10 months of the date of the verification request 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 requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
7. The parties shall refer to Article 7 of the Protocol on mutual administrative assistance in customs matters for joint enquiries on proofs of origin.
Article 36
Verification of supplier’s declarations
1. Verification of a supplier’s declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.
2. The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the State where the declaration was made out to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.
A copy of the information certificate shall be preserved by the office which has issued it for at least three (3) years.
3. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
4. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s accounts or any other check which they consider appropriate in order to verify the correctness of any supplier’s declaration.
5. Any movement certificate EUR.1 or origin declaration issued or made out on the basis of an incorrect supplier’s declaration shall be considered null and void.
Article 37
Dispute settlement
1. Where disputes arise in relation to the verification procedures of Articles 36 and 37 of this Protocol which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Committee.
2. In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
Article 38
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 a preferential treatment for products.
Article 39
Derogations
1. Derogations from this Protocol may be adopted by the Committee when they are justified by the development of existing industries or the creation of new industries in Ghana. To this end, either before or when Ghana submits the matter to the Committee, it shall notify the European Union of its request for a derogation together with the reasons for the request in accordance with paragraph 2 of this Article. The European Union shall respond positively to all requests from Ghana which are duly justified in conformity with this Article and which cannot cause serious damage to an established industry in the European Union.
2. In order to facilitate the examination by the Committee of requests for derogation, when making the request Ghana shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the following points:
(a)
description of the finished product;
(b)
nature and quantity of materials originating in a third country;
(c)
nature and quantity of materials originating in Ghana or the States or territories mentioned in Article 7 of this Protocol, or of materials that have been processed there;
(d)
manufacturing processes;
(e)
added value;
(f)
number of employees in the enterprise concerned;
(g)
anticipated volume of exports to the European Union;
(h)
other possible sources of supply for raw materials;
(i)
reasons for the duration requested in the light of efforts made to find new sources of supply;
(j)
other observations.
The same rules shall apply to any request for extension of derogation.
The Committee may modify the form.
3. The examination of requests shall in particular take into account:
(a)
the level of development or the geographical situation of Ghana;
(b)
cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in Ghana to continue its exports to the European Union, with particular reference to cases where this could lead to cessation of its activities;
(c)
specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of an investment programme would enable these rules to be satisfied by stages.
4. In every case, an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.
5. In the examination of requests, special account shall be taken, on a case by case basis, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least‐developed countries or developing countries with which Ghana has special relations, provided that administrative cooperation can be established.
6. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy‐five (75) working days after the request is received by the European Union Co‐chairman of the Committee. If the European Union does not inform Ghana of its position on the request within this period, the request shall be deemed to have been accepted.
7.
(a)
Derogations shall be valid for a period, generally of five (5) years, to be determined by the Committee.
(b)
The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that Ghana submits, three (3) months before the end of each period, proof that it is still unable to meet the conditions of this Protocol which have been derogated from.
If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 6. All necessary measures shall be taken to avoid interruptions in the application of the derogation.
(c)
In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.
8. Notwithstanding paragraphs 1 to 7 of this Article, a derogation concerning canned tuna and tuna loins of HS 16.04 shall only be granted on the first year of entry into force of the Protocol, within an annual quota non renewable of 1 000 tonnes for canned tuna and of 200 tonnes for tuna loins.
TITLE VI
CEUTA AND MELILLA
Article 40
General conditions
1. The term “European Union” used in this Protocol does not cover Ceuta and Melilla.
2. Products originating in Ghana, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol No 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Ghana shall grant to imports of products covered by this Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union.
3. For the purpose of the application of paragraph 2 of this Article concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 41 of this Protocol.
Article 41
Special conditions
1. Providing compliance with Article 15 of this Protocol, the following shall be considered as:
(1)
products originating in Ceuta and Melilla:
(a)
products wholly obtained in Ceuta and Melilla;
(b)
products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:
(i)
the said products have undergone sufficient working or processing within the meaning of Article 4 of this Protocol, or
(ii)
those products originate in Ghana or in the European Union, and they have been submitted to working or processing which goes beyond the operations referred to in Article 5 of this Protocol;
(2)
products originating Ghana:
(a)
products wholly obtained in Ghana;
(b)
products obtained in Ghana, in the manufacture of which products other than those referred to in (a) are used, provided that:
(i)
the said products have undergone sufficient working or processing within the meaning of Article 4 of this Protocol, or
(ii)
those products originate in Ceuta and Melilla or in the European Union, within the meaning of this Protocol, and they have been submitted to working or processing which goes beyond the operations referred to in Article 5 of this Protocol.
2. Ceuta and Melilla shall be considered as a single territory.
3. The exporter or his authorised representative shall enter “…” and “Ceuta and Melilla” in Box 2 of movement certificates EUR.1 or on origin declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on origin declarations.
4. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
TITLE VII
FINAL PROVISIONS
Article 42
Revision and application of rules of origin
1. In accordance with the provisions of Article 73 of this Agreement, the Joint Committee of the Ghana‐European Union EPA may, whenever requested by Ghana or the European Union, examine the application of the provisions of this Protocol, in particular those related to the implementation of the registered exporters system and their economic effects with a view to adapting or amending them, as necessary. The Joint Committee of the Ghana‐European Union EPA shall take account, among other factors, of the impact of technological developments on the rules of origin.
2. Notwithstanding the provisions of paragraph 1 of this Article, this Protocol and its annexes shall be reviewed and, if appropriate, revised within five (5) years of the date when the Protocol enters into force, in accordance with the obligations laid down in Article 6 of this Agreement. This review shall also concern Annex II‐A to this Protocol with a view to establishing whether it should be renewed.
3. In accordance with Article 34 of this Agreement, the Committee shall monitor the implementation and management of the provisions of this Protocol and take decisions on the following matters, among others:
(a)
cumulation, under the conditions set out in Article 8 of this Protocol;
(b)
derogations from the provisions of this Protocol under the conditions set out in Article 39 hereof.
(c)
an extension of the three‐year period as referred to in point (b) of Article 21(1) based on evidence that Ghana is not ready to implement the legislation on registered exporters;
(d)
the threshold of EUR 6 000 as referred to in point (c) of Article 21(1).
Article 43
Annexes
The Annexes to this Protocol shall form an integral part thereof.
Article 44
Implementation of this Protocol
The European Union and Ghana shall each take the measures required to implement this Protocol, including:
(a)
the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, in particular the arrangements necessary for the application of the Articles on cumulation;
(b)
the creation of the administrative structures and systems required for proper management and verification of the origin of products.
Article 45
Transitional provision for goods in transit or storage
The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the European Union or in Ghana in temporary storage in customs warehouses without payment of import duties and taxes, subject to the following:
(a)
for exports from Ghana to the European Union, subject to the submission to the customs authorities of the importing country, within ten (10) months of the said date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of Ghana or an origin declaration in accordance with Articles 17(2)(b) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol;
(b)
for exports from the European Union to Ghana, subject to the submission to the customs authorities of Ghana, within ten (10) months of the said date, of an origin declaration issued in accordance with Articles 17(1) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol.
( 1 ) Cf. Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff ( OJ EC L 256, 7.9.1987, p. 1 ) and the subsequent amendments thereto.
( 2 ) The Western African countries are: Benin, Burkina Faso, Cape Verde, Gambia, Guinea-Bissau, Guinea, Ivory Coast, Liberia, Mauritania, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.
( 3 ) See Council Decision 2009/729/EC of 13 July 2009 on the signature and provisional application of the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part ( OJ EU L 272, 16.10.2009, p. 1 ).
( 4 ) See Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code ( OJ EU L 343, 29.12.2015, p. 1 ) and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code ( OJ EU L 343, 29.12.2015, p. 558 ).
