Council Decision (EU) 2024/2144 of 22 July 2024 on the position to be taken on behalf of the European Union in the EPA Committee established under the interim agreement with a view to an Economic Partnership Agreement between the European Community and its Member States, of the one part, and the Central Africa Party, of the other part, as regards the adoption of the Protocol concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

ANNEXProtocol concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
ANNEX
Protocol concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
TITLE I:   General provisions
Article
1.
Definitions
TITLE II:   Definition of the concept of ‘originating products’
Articles
2.
General requirements
3.
Wholly obtained products
4.
Sufficiently worked or processed products
5.
Insufficient working or processing operations
6.
Working or processing of materials imported into the European Union free of duty
7.
Cumulation of origin
8.
Cumulation with countries or territories benefiting from duty-free quota-free access under the EU scheme of generalised tariff preferences
9.
Cumulation with countries or territories benefiting from duty-free quota-free access under preferential agreements or arrangements of the European Union
10.
Unit of qualification
11.
Accessories, spare parts and tools
12.
Sets
13.
Neutral elements
14.
Accounting segregation
TITLE III:   Territorial requirements
Articles
15.
Principle of territoriality
16.
Non-alteration
17.
Exhibitions
TITLE IV:   Proof of origin
Articles
18.
General requirements
19.
Procedure for the issue of a movement certificate EUR.1
20.
Movement certificates EUR.1 issued retrospectively
21.
Issue of a duplicate movement certificate EUR.1
22.
Conditions for making out an origin declaration
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 clerical 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 cooperation
35.
Verification of proof of origin
36.
Verification of suppliers’ declarations
37.
Dispute settlement
38.
Penalties
39.
Free zones
40.
Derogations
TITLE VI:   Ceuta and Melilla
Articles
41.
Special conditions
42.
Specific conditions
TITLE VII:   Final provisions
Articles
43.
Revision and application of rules of origin
44.
Annexes
45.
Implementation of the Protocol
46.
Transitional provisions for goods in transit or storage
ANNEXES
ANNEX I:
Introductory notes to the list in Annexes II and II A
ANNEX II:
List of working or processing to be carried out on non-originating materials in order for the product manufactured to acquire originating status
ANNEX II A:
Derogations from the list of working or processing to be carried out on non-originating materials in order for the product manufactured to acquire originating status
ANNEX III:
Form for movement certificate
ANNEX IV:
Origin declaration
ANNEX V A:
Supplier declaration for products having preferential origin statu
ANNEX V B:
Supplier declaration for products not having preferential origin status
ANNEX VI:
Information certificate
ANNEX VII:
Form for application for a derogation
ANNEX VIII:
Overseas Countries and Territories
ANNEX IX:
Products referred to in Article 7(5)
JOINT DECLARATION concerning the Principality of Andorra
JOINT DECLARATION concerning the Republic of San Marino
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes 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 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 in the Central Africa Party 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 in the Central Africa Party;
(h)
‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis ;
(i)
‘value added’ means the ex-works price of the products minus the customs value of materials imported from third countries into the European Union, the African, Caribbean and Pacific Group of States (ACP) having applied an Economic Partnership Agreement (EPA) at least on a provisional basis, or overseas countries and territories (OCTs); if the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the European Union or in the Central Africa Party is taken into account;
(j)
‘chapters’ and ‘headings’ mean the chapters and the four-digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding System (‘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 the territories referred to in Article 100 of the Interim Agreement with a view to an Economic Partnership Agreement between the European Community and its Member States, of the one part, and the Central Africa Party, of the other part  ( 1 ) (the ‘Agreement’), including territorial waters;
(n)
‘OCT’ means the Overseas Countries and Territories as defined in Annex VIII;
(o)
‘Central African State’ means the Central African State referred to in Article 95(1) of the Agreement;
(p)
‘Central Africa Party’ means all the Central African States referred to in Article 95(1) of the Agreement;
(q)
‘other ACP States’, means the ACP States other than the Central African States referred to in Article 95(1) of the Agreement that apply an EPA at least on a provisional basis.
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2
General requirements
1.   For the purposes of this Protocol, the territories of the Central African States as defined in Article 1 of this Protocol shall be considered as a single territory.
2.   For the purposes of this Protocol, 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.
3.   For the purposes of this Protocol, the following products shall be considered as originating in the Central Africa Party:
(a)
products wholly obtained in the Central Africa Party within the meaning of Article 3 of this Protocol;
(b)
products obtained in the Central Africa Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Central Africa Party within the meaning of Article 4 of this Protocol.
Article 3
Wholly obtained products
1.   The following shall be considered as wholly obtained in the European Union or in the Central Africa Party:
(a)
live animals born and raised there;
(b)
mineral products extracted from their soil or from their seabed;
(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, spawn, 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 a Central African State by their vessels;
(g)
products made aboard their factory ships exclusively from the products referred to in point (f) above;
(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 the European Union or the Central Africa Party 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 shall apply only to vessels and factory ships:
(a)
which are registered in a Member State of the European Union or in a Central African State;
(b)
which sail under the flag of a Member State of the European Union or of a Central African State; and
(c)
which meet one of the following conditions:
(i)
they are at least 50 % owned by nationals of a Member State of the European Union and/or of the Central Africa Party; or
(ii)
they are owned by companies which:
—
have their head office and their main place of business in a Central African State or in a Member State of the European Union, and
—
are at least 50 % owned by public entities or nationals of one or more Member States of the European Union and/or one or more Central African States.
Article 4
Sufficiently worked or processed products
1.   For the purposes of Article 2 of this Protocol, products which are not wholly obtained shall be considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
2.   For the purposes of Article 2 of this Protocol, and notwithstanding paragraph 1 of this Article, the products listed in Annex II A may be considered to be sufficiently worked or processed when the conditions set out in that Annex are fulfilled. Without prejudice to Article 43(2) of this Protocol, Annex II A shall apply only to exports from the Central Africa Party and for a period of five (5) years from the date of entry into force of this Protocol, except for the products of Chapters 1 to24, for which Annex II A shall apply without any time limit.
3.   The conditions referred to in paragraphs 1 and 2 indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in the manufacturing of these products and apply only to such materials. Accordingly, if a product which has acquired originating status by fulfilling the conditions set out in one of the lists for that product is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated shall not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
4.   By way of derogation from paragraphs 1 and 2 of this Article, non-originating materials which, in accordance with the conditions set out in Annex II A, should not be used in the manufacture of that product may nevertheless be used, provided that:
(a)
their total value does not exceed 10 % of the ex-works price of the product for products of the European Union and 15 % of the ex-works price of the product for products of the Central Africa Party;
(b)
none of the percentages given in the list for the maximum value of non-originating materials are exceeded by virtue of the application of this paragraph.
5.   Paragraph 3 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 Article 5.
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 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 granulated 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 points (a) to (m);
(o)
slaughter of animals.
2.   For the purposes of paragraph 1, operations shall be considered simple when neither special skills nor machines, apparatus or tools especially produced or installed for those operations are required for their performance.
3.   All operations carried out either in the European Union or in the Central Africa Party 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.
Article 6
Working or processing of materials imported into the European Union free of duty
1.   Without prejudice to Article 2, non-originating materials which can be imported into the European Union free of customs duties in application of the conventional tariffs of the most-favoured nation (MFN) system  ( 2 ) , in accordance with its Common Customs Tariff  ( 3 ) , shall be considered as materials originating in the Central Africa Party when incorporated into a product obtained in that Party, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1).
2.   Paragraph 1 shall not apply to materials which, on 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.
3.   For the purposes of the cumulation provided for in paragraph 1 of this Article, box 7 of the movement certificates EUR.1 issued pursuant to Article 19 of this Protocol or the origin declarations made out pursuant to Article 22 of this Protocol shall bear one of the following indications:
—
‘Application of Article 6(1) of the Protocol to the EU-Central Africa interim agreement’;
—
‘Application de l’article 6, paragraphe 1 du protocole de l’accord d’étape UE-Afrique Centrale’.
4.   The European Union shall, every year, notify the EPA Committee of the list of materials to which paragraph 1 applies. Once it has been notified, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by the Central African States in accordance with their own procedures.
Article 7
Cumulation of origin
1.   Without prejudice to Article 2, materials originating in one of the parties, in other ACP States which have applied an EPA at least on a provisional basis, or in OCTs shall be considered as materials originating in the other party when incorporated into a product obtained there, provided that working or processing they have undergone in that party goes beyond the operations referred to in Article 5(1).
Where the working or processing carried out in the party concerned does not go beyond the operations referred to in Article 5(1), the product obtained shall be considered as originating in that party only if the value added there is greater than the value of the materials used originating in any of the other countries or territories. If that is not the case, 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 the materials originating in other ACP States and in the OCTs shall be determined in accordance with the rules of origin applicable in the framework of the preferential agreements or arrangements between the European Union and those countries or territories and in accordance with Article 27.
2.   Without prejudice to Article 2, working and processing carried out in one of the parties, in other ACP States or in the OCTs shall be considered as having been carried out in the other party provided that the materials undergo subsequent working or processing going beyond the operations referred to in Article 5(1).
Where the working or processing carried out in one of the parties does not go beyond the operations referred to in Article 5(1), the product obtained shall be considered as originating in that party only if the value added there is greater than the value of the materials used in any one of the said countries or territories. If that is not the case, 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 finished product shall be determined in accordance with the rules of origin of this Protocol and the provisions of Article 27.
3.   For the purposes of the cumulation provided for in paragraph 1 of this Article, box 7 of the movement certificates EUR.1 issued pursuant to Article 19 of this Protocol or the origin declarations made out pursuant to Article 22 of this Protocol shall bear one of the following indications:
—
‘Application of Article 7(1) of the Protocol to the EU-CA iEPA’;
—
‘Application de l’article 7, paragraphe 1, du protocole de l’APEe UE-AC’.
4.   The cumulation provided for in paragraphs 1 and 2 of this Article may be applied in respect of the other ACP States and the OCTs only if:
(a)
the receiving party and all the countries or territories involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation with each other which ensures the correct implementation of this Article and includes a reference to the use of appropriate proof of origin;
(b)
the Central Africa Party and the European Union  ( 4 ) provide each other, through the European Commission and the Ministry responsible for the Agreement, with the details of agreements on administrative cooperation 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 the Central African States shall publish in accordance with their own procedures, the date on which the cumulation provided for in this Article may be applied in respect of those countries or territories listed in this Article which have fulfilled the necessary requirements.
5.   The cumulation provided for in this Article may only be applied to the products listed in Annex IX where the materials used in the manufacture of those products are originating or the working or processing takes place in another ACP State which has applied an EPA at least provisionally.
6.   The cumulation provided for in this Article shall not apply to:
(a)
materials of Harmonized System headings 1604 and 1605 originating in the EPA Pacific States pursuant to Article 6(6) of Protocol II to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part  ( 5 ) ;
(b)
materials of Harmonized System headings 1604 and 1605 originating in the EPA Pacific States pursuant to any future provision of a comprehensive Economic Partnership Agreement between the European Union and Pacific ACP States;
(c)
materials originating in the Republic of South Africa which cannot be directly imported into the European Union duty free and quota free.
7.   The European Union shall, every year, notify the EPA Committee of the list of materials to which paragraph 6(c) applies. Once it has been notified, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by the Central African States in accordance with their own procedures.
Article 8
Cumulation with countries or territories benefiting from duty-free quota-free access under the EU scheme of generalised tariff preferences
1.   Without prejudice to Article 2, materials originating in countries and territories:
(a)
benefiting from the ‘special arrangements for least developed countries’ under the EU scheme of generalised tariff preferences  ( 6 ) ;
(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  ( 7 ) ,
shall be considered as materials originating in the Central Africa Party 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). If it also contains non-originating materials, any product into which these materials are incorporated must undergo sufficient working or processing in accordance with Article 4 in order to be considered as originating in the Central Africa Party.
2.   The origin of the materials from the countries or territories referred to in this Article shall be determined in accordance with the rules of origin applicable under the EU scheme of generalised tariff preferences and in accordance with Article 27.
3.   The cumulation provided for in this Article shall not apply to:
(a)
materials which, on importation into the European Union, are subject to antidumping or countervailing duties when originating in a country which is subject to these antidumping or countervailing duties;
(b)
materials of tariff subheadings 3302 10 and 3501 10 of the Harmonized System;
(c)
materials of tuna products classified in Chapter 3 of the Harmonized System which are covered by the EU scheme of generalised tariff preferences;
(d)
materials in respect of which tariff preferences are removed (graduation) or suspended (safeguard clause) under the EU scheme of generalised tariff preferences.
4.   The European Union shall, every year, notify the EPA Committee of the list of materials and countries to which paragraph 1 applies. Once it has been notified, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by the Central African States acceding to this Agreement in accordance with their own procedures. The Central Africa Party shall, every year, notify the EPA Committee of the materials to which the cumulation provided for in paragraphs 1 and 2 has been applied.
5.   For the purposes of the cumulation provided for in this Article, box 7 of the movement certificates EUR.1 issued pursuant to Article 19 of this Protocol or the origin declarations made out pursuant Article 22 of this Protocol shall bear one of the following indications:
—
‘Application of Article 8 of the Protocol to the EU-Central Africa interim agreement’;
—
‘Application de l’article 8 du protocole de l’accord d’étape UE-Afrique Centrale’.
6.   The cumulation provided for in this Article may only be applied 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 proof of origin;
(b)
the Central African State(s) provide(s) 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 in respect of those countries or territories listed in this Article which have fulfilled the necessary requirements.
Article 9
Cumulation with countries or territories benefiting from duty-free quota-free access under preferential agreements or arrangements of the European Union
1.   Upon notification by a Central African State, without prejudice to Article 2 and in accordance with paragraphs 2, 3 and 6 of this Article, materials originating in countries or territories benefiting from agreements or arrangements providing for duty-free quota-free access to the market of the European Union shall be considered as materials originating in the Central African State. The notification shall be transmitted by the Central African State to the European Union via the European Commission. Cumulation shall be applicable as long as the conditions for granting such cumulation are met. It shall not be necessary for the materials concerned to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1).
2.   The origin of the materials of the other countries or territories concerned shall be determined in accordance with the rules of origin applicable under the EU’s preferential agreements or arrangements with those countries and territories and in accordance with Article 27.
3.   The cumulation provided for in this Article shall not apply to:
(a)
materials of Chapters 1 to 24 of the Harmonized System or listed in paragraph 1(ii) of Annex 1 to the Agreement on Agriculture included in the GATT/WTO 1994;
(b)
materials which, on importation into the European Union, are subject to antidumping or countervailing duties when originating in a country which is subject to these antidumping or countervailing duties;
(c)
materials which, pursuant to a free trade agreement between the European Union and a third country, are subject to trade measures and safeguard measures or any other measure denying such products duty-free quota-free access to the EU market.
4.   The European Union shall, every year, notify the EPA Committee of the list of materials and countries to which this Article applies. Once it has been notified, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by the Central African States in accordance with their own procedures. The Central Africa Party shall, every year, notify the EPA Committee of the materials to which the cumulation provided for in this Article has been applied.
5.   For the purposes of the cumulation provided for in this Article, box 7 of the movement certificates EUR.1 issued pursuant to Article 19 of this Protocol or the origin declarations made out pursuant to Article 22 of this Protocol shall bear one of the following indications:
—
‘Application of Article 9 of the Protocol to the EU-Central Africa interim agreement’;
—
‘Application de l’article 9 du protocole de l’accord d’étape UE-Afrique Centrale’.
6.   The cumulation provided for in this Article may only be applied 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 proof of origin;
(b)
the Central African State(s) provide(s) 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 in respect of those countries or territories listed in this Article which have fulfilled the necessary requirements.
Article 10
Unit of qualification
1.   The unit of qualification for the application 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 shall 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 must be included for the purposes of determining origin.
Article 11
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 forming a whole with the piece of equipment, machine, apparatus or vehicle in question.
Article 12
Sets
Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all the 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 % of the ex-works price of the set.
Article 13
Neutral elements
In order to determine whether a product is originating, 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 do not enter and which are not intended to enter into the final composition of the product.
Article 14
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, on a written request from the interested parties, authorise the ‘accounting segregation’ method (‘the method’) to be used for managing such stocks.
2.   The method shall also apply to raw sugar not containing added flavouring or colouring matter and intended for refining, originating and non-originating, of subheadings 1701 12, 1701 13 and 1701 14 of the Harmonized System, which is physically combined or mixed in a Central African State or in the European Union prior to export to the European Union and to Central African States, respectively.
3.   The method shall ensure that, at any time, the number or the quantity of products obtained which could be considered to originate in Central African States or the European Union is the same as would have been obtained had there been physical segregation of the stocks.
4.   The customs authorities may make the granting of authorisation referred to in paragraphs 1 and 2 subject to any conditions deemed appropriate.
5.   The method shall be applied and its use 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 make out or apply for proof 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, ‘fungible materials’ or ‘fungible products’ mean materials or products that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes.
TITLE III
TERRITORIAL REQUIREMENTS
Article 15
Principle of territoriality
1.   The conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Central Africa Party or in the European Union, subject to Articles 6, 7, 8 and 9.
2.   Except as provided for in Articles 6, 7, 8, and 9, where originating goods exported from the Central Africa Party 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 the returned goods:
(a)
are the same goods as those exported; and
(b)
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 shall not be affected by working or processing done outside the European Union or the Central Africa Party on products exported from the European Union or from the Central Africa Party and subsequently re-imported there, provided:
(a)
that those products are wholly obtained in the European Union or in the Central Africa Party or have undergone working or processing there which goes beyond the operations referred to in Article 5 prior to being exported; and
(b)
that it can be demonstrated to the satisfaction of the customs authorities that:
(i)
any working or processing done outside the European Union or outside the Central Africa Party has been done under the outward processing arrangements, or similar arrangements;
(ii)
the re-imported goods have been obtained by working or processing the exported materials; and
(iii)
all costs arising outside the Central Africa Party 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 meeting the conditions of paragraph 3, all costs arising outside the Central Africa Party or the European Union, including the value of the materials incorporated there, shall be treated as non-originating materials. The originating status of the goods shall then be determined by applying the rules laid down in Annex II by combining the total value of the non-originating materials used both inside and outside the European Union or the Central Africa Party.
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 referred to in Article 4(4) 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 16
Non-alteration
1.   Products declared for release for free circulation in one party shall be the same products as exported from the other party in which they are considered to originate. They shall not have been altered or transformed in any way or subjected to operations other than operations to preserve them in good condition or to add or affix marks, labels, seals or any other documentation to ensure compliance with the national requirements of the importing party, prior to being declared for release for free circulation.
2.   Storage of products or consignments may take place when they remain under customs supervision in the country or countries of transit.
3.   Without prejudice to Title V, consignments may be split when this is done by the exporter or under the exporter’s responsibility, and the products remain under customs supervision in the country or countries of transit.
4.   Compliance with paragraphs 1 to 3 shall be assumed unless the customs authorities have reason to believe otherwise; in such cases, the customs authorities may ask the declarant to provide evidence of compliance with those paragraphs, which may be given by any means, including contractual transport documents such as bills of lading or factual evidence based on the marking or numbering of packages or any evidence related to the goods themselves.
Article 17
Exhibitions
1.   Originating products sent for exhibition in a country or territory other than those referred to in Articles 6, 7, 8 and 9 with which cumulation is applicable and sold after the exhibition for importation into the European Union or the Central Africa Party shall benefit on importation from the provisions of the Agreement, provided that it is shown to the satisfaction of the customs authorities that:
(a)
an exporter has consigned these products from the Central Africa Party 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 the Central Africa Party 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 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 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 18
General requirements
1.   Products originating in the European Union shall, when imported into the Central Africa Party, benefit from the provisions of the Agreement upon submission of an origin declaration given by the exporter on an invoice, 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.
2.   Products originating in the Central Africa Party shall, on importation into the European Union, benefit from the provisions of this Agreement upon submission of either:
(a)
a movement certificate EUR.1, a specimen of which appears in Annex III; or
(b)
an 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.
3.   The Central Africa Party shall, if necessary, notify the EPA Committee of the date on which only paragraph 2, point (b), will apply.
To that end, the European Union shall undertake to support the Central Africa Party in setting up simplified and operational tools and procedures relating thereto.
4.   By way of derogation from paragraphs 1 and 2 of this Article, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to in paragraphs 1 and 2 of this Article.
5.   For the purposes of applying the provisions of this Title, exporters shall endeavour to use a language shared by the Central Africa Party and the European Union.
Article 19
Procedure for the issue of a movement certificate EUR.1
1.   A movement certificate EUR.1 shall be issued by the customs authorities or the authorised bodies of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by their authorised representative.
2.   For this purpose, the exporter or its authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in accordance with the provisions of this Protocol. If they 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 must 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 or of the authorised bodies 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 compliance with the other requirements of this Protocol.
4.   A movement certificate EUR.1 shall be issued by the customs authorities or the authorised bodies of a Central African State if the products concerned can be considered as products originating in the Central Africa Party or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 and fulfil the other requirements of this Protocol.
5.   The issuing customs authorities or the authorised bodies shall take any steps necessary to verify the originating status of the products and compliance with 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 customs authorities or authorised bodies responsible for issuing movement certificates EUR.1 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.
8.   The bodies referred to in this Article shall be those authorised under the internal rules of a Central African State and shall issue movement certificates EUR.1 under the supervision of the customs authorities.
Article 20
Movement certificates EUR.1 issued retrospectively
1.   Notwithstanding Article 19(7), 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, the exporter must indicate in its application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for its request.
3.   The customs authorities or the authorised bodies may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application complies with that in the corresponding file.
4.   Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following entries:
‘ISSUED RETROSPECTIVELY’
‘DÉLIVRÉ A POSTERIORI’.
5.   The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
Article 21
Issue of a duplicate movement certificate EUR.1
1.   In the event of the theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities or authorised bodies 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 shall be endorsed with one of the following entries:
‘DUPLICATE’
‘DUPLICATA’.
3.   The endorsement referred to in paragraph 2 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 22
Conditions for making out an origin declaration
1.   An origin declaration may be made out:
(a)
in the cases referred to in Article 18(1), by an exporter registered in accordance with the relevant EU legislation;
(b)
in the cases referred to in Article 18(2)(b), by an exporter registered in accordance with the relevant legislation of the Central Africa Party;
(c)
by any exporter, for any consignment consisting of one or more packages containing originating products, the total value of which 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 the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 and fulfil the other requirements of this Protocol.
3.   The exporter that makes 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 compliance with 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, 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, an exporter within the meaning of paragraph 1, points (a) and (b), shall not be required to sign such declarations provided that they give the customs authorities of the exporting country a written undertaking that they accept full responsibility for any origin declaration which identifies them as if it had been signed in manuscript by them.
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 the origin declaration is presented in the importing country no longer than two (2) years after the importation of the products to which it relates.
Article 23
Validity of proof of origin
1.   Proof of origin shall be valid for ten (10) months from the date of issue in the exporting country and shall be submitted within that period to the customs authorities of the importing country.
2.   Proof of origin submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment where the failure to submit those 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 proof of origin where the products have been submitted before the final date.
Article 24
Submission of proof of origin
Proof of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. Those authorities may require proof of origin to 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 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 within Sections XVI and XVII or headings 7308 and 9406 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 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, that declaration can be made on customs declaration CN22/CN23 or on a sheet of paper attached 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 those products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of traveller’s personal luggage.
Article 27
Information procedure for cumulation purposes
1.   When Article 7(1) is applied, the evidence of originating status within the meaning of this Protocol of the materials from the Central Africa Party, from the European Union, from another ACP State having applied an EPA at least on a provisional basis or from an OCT shall be provided by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A, given by the exporter in the Central Africa Party or in the European Union from which the materials came.
2.   When Article 7(2) is applied, the evidence of the working or processing carried out in the Central Africa Party, in the European Union, in another ACP State having applied an EPA at least on a provisional basis 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 the Central Africa Party or in the European Union from which the materials came.
3.   When Article 8(1) is applied, the supporting documents required to prove origin shall be determined in accordance with the rules applicable to GSP beneficiary countries  ( 8 ) .
4.   When Article 9(1) is applied, the supporting documents required to prove origin shall be determined in accordance with the rules laid down in the arrangements or agreements concerned.
5.   A separate supplier’s declaration shall be made out by the supplier for each consignment of goods on the commercial invoice related to that consignment or in an annex to that invoice, or on a delivery note or any other commercial document related to that consignment which describes the materials concerned in sufficient detail to enable them to be identified.
6.   The supplier’s declaration may be made out 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 made out 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 in which the supplier’s declaration is made out. 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 that has been requested to issue the movement certificate EUR.1.
9.   The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.
10.   The supplier’s declarations and the information certificates issued under the rules of origin referred to in Article 13(1) of the Agreement before the date of entry into force of this Protocol shall remain valid for a transitional period of twelve (12) months.
Article 28
Supporting documents
The documents referred to in Articles 19(3) and 22(3) 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 the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 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 book-keeping;
(b)
documents proving the originating status of materials used, issued or made out in the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 where these documents are used in accordance with domestic law;
(c)
documents proving the working or processing of materials in the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9, issued or made out in the Central Africa Party, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 where these documents are used in accordance with domestic law;
(d)
movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in a Central African State, in the European Union or in one of the other countries or territories referred to in Articles 6, 7, 8 and 9 in accordance with this Protocol.
Article 29
Preservation of proof of origin and supporting documents
1.   Exporters applying for the issue of a movement certificate EUR.1 shall keep the documents referred to in Article 19(3) for at least three (3) years.
2.   Exporters making out an origin declaration must keep a copy of that origin declaration as well as the documents referred to in Article 22(3) for at least three (3) years.
3.   Suppliers making out a declaration shall keep 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), for at least three (3) years.
4.   The customs authorities of the exporting country issuing a movement certificate EUR.1 must keep the application form referred to in Article 19(2) for at least three (3) years.
5.   The customs authorities of the importing country must keep the movement certificates EUR.1 and the origin declarations submitted to them for at least three (3) years.
Article 30
Discrepancies and clerical errors
1.   The discovery of slight discrepancies between the entries 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 clerical errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the accuracy of the entries made in this document.
Article 31
Amounts expressed in euro
1.   For the application of Article 22(1)(c) and Article 26(3) in cases where products are invoiced in a currency other than the euro, amounts in the national currencies of the Central African States, of the Member States of the European Union and of the other countries or territories referred to in Articles 6, 7, 8 and 9 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 Article 22(1)(c) or Article 26(3) 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. The 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 %. 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, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % 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 EPA Committee at the request of the European Union or of the Central Africa Party. When carrying out this review, the EPA 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 the Central Africa Party or in 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 Articles 32, 34 and 45 of this Protocol.
The Parties shall notify the information referred to in Article 33 of this Protocol.
Article 33
Notification of customs authorities
1.   The Central African States and the Member States of the European Union shall provide each other, via the European Commission and the Ministry responsible for the Agreement, with the addresses of the customs authorities competent to issue and verify movement certificates EUR.1, origin declarations and supplier’s declarations, and with specimens of the stamps used in the customs offices for the issue of those 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 the information is received by the European Commission and the Ministry responsible for the Agreement.
2.   The Central African States and the Member States of the European Union shall immediately inform each other of any change in the information referred to in paragraph 1.
3.   The authorities referred to in paragraph 1 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, the Central Africa Party and the other countries referred to in Articles 6, 7, 8 and 9 shall ensure, through their competent customs authorities, that the authenticity of the movement certificates EUR.1, the origin declarations or the supplier’s declarations and the accuracy of the information given in these documents are checked. The Central African States and the Member States of the European Union shall also:
(a)
provide each other with the necessary administrative cooperation in the event of a request for the monitoring of the proper management and control of the Protocol in the country concerned, including on-site visits;
(b)
check, in accordance with Article 35, the originating status of the products and compliance with the other requirements of this Protocol.
2.   The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating in particular the conditions under which the rules of origin have been complied with in the Central Africa Party, in the European Union and the other countries referred to in Articles 6, 7, 8 and 9.
Article 35
Verification of proof of origin
1.   Subsequent verifications of proof of origin shall be carried out on the basis of a risk analysis, by random sampling 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 compliance with the other requirements of this Protocol.
2.   For the purposes of implementing paragraph 1, 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 of proof of origin 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 of proof of origin, release of the products shall be offered to the importer subject to any precautionary measures deemed necessary.
5.   The customs authorities requesting the verification of proof of origin shall be informed of the results thereof as soon as possible. Those results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Central Africa Party, in the European Union or in one of the other countries referred to in Articles 6, 7, 8 and 9 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 of proof of origin 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 customs authorities that request the verification of proof of origin 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 investigations concerning proof of origin.
Article 36
Verification of suppliers’ declarations
1.   Verification of suppliers’ declarations shall be carried out on the basis of risk analysis, by random sampling 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 accuracy 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. Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request that the exporter produce an information certificate issued by the customs authorities of the State where the declaration was made out.
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 thereof 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 account or any other check which they consider appropriate in order to verify the accuracy of the supplier’s declaration.
5.   Any movement certificate EUR.1 or origin declaration issued or made out on the basis of an inaccurate 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 35 and 36 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 EPA 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 inaccurate information for the purpose of obtaining preferential treatment for products.
Article 39
Free zones
The Central Africa Party and the European Union shall take all necessary steps to ensure that products traded under cover of a proof of origin or a supplier’s declaration and which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
By way of derogation from paragraph 1, when products originating in the Central Africa Party or in the European Union are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request if the treatment or processing undergone complies with the provisions of this Protocol.
Article 40
Derogations
1.   Derogations from this Protocol may be adopted by the EPA Committee where the development of existing industries or the creation of new industries in the Central Africa Party justifies them. To that end, the Central African State shall, before or when it submits the matter to the EPA Committee, notify the European Union and the Central Africa Party of its request together with the reasons for the request in accordance with paragraph 2. The European Union shall respond positively to all requests by the Central Africa Party which are duly justified in accordance with this Article and which cannot cause serious injury to an established EU industry.
2.   In order to facilitate the examination by the EPA Committee of requests for derogation, the Central African State shall, by means of the form set out in Annex VII, furnish in support of its request the fullest possible information covering in particular the points listed below:
(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 the Central African State acceding to this Protocol or in the States or territories referred to in Article 7 or the materials which have been processed there;
(d)
manufacturing processes;
(e)
value added;
(f)
number of employees in the undertaking 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.
Points (a) to (j) shall apply to any requests for extension.
The EPA 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 the Central African State;
(b)
cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in a Central African State acceding to this Agreement 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 implementation of an investment programme would enable these rules to be complied with in stages.
4.   In all cases, an examination shall be carried out to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.
5.   In addition, when a request for derogation concerns a less-developed Central African State, its examination shall be carried out with a favourable bias having particular regard to:
(a)
the economic and social impact of the decisions to be taken, especially in respect of employment;
(b)
the need to apply the derogation for a period taking into account the particular situation of the Central African State concerned and its difficulties.
6.   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 one or more Central African States have special relations, provided that administrative co-operation can be established.
7.   The EPA Committee shall take all the necessary steps 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-chair of the EPA Committee. If the European Union does not inform the Central African States of its position on the request within this period, the request shall be deemed to have been accepted.
8.
(a)
Derogations shall be valid for a period, generally of five (5) years, to be determined by the EPA Committee.
(b)
The derogation decision may provide for renewals without a new decision of the EPA Committee being necessary, provided that the Central African State 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 EPA Committee shall examine it as soon as possible and decide whether to extend the derogation. The Committee shall proceed as provided for in paragraph 7. 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 EPA 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 EPA Committee may decide to amend the terms of its decision as regards the scope of the derogation or any other condition previously laid down.
TITLE VI
CEUTA AND MELILLA
Article 41
Special conditions
1.   The term ‘European Union’ used in this Protocol shall not cover Ceuta and Melilla.
2.   Products originating in a Central African State, 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 2 to the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The Central Africa Party shall grant to imports of products covered by the 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 applying paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 42.
Article 42
Specific conditions
1.   Subject to compliance with Article 14, 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)
such products have undergone sufficient working or processing within the meaning of Article 4, or that
(ii)
those products originate in a Central African State or in the European Union, provided that they have been subject to working or processing which goes beyond the operations referred to in Article 5;
(2)
products originating in a Central African State:
(a)
products wholly obtained in a Central African State;
(b)
products obtained in a Central African State, in the manufacture of which products other than those referred to in (a) are used, provided that:
(i)
such products have undergone sufficient working or processing within the meaning of Article 4, or that
(ii)
those products originate in Ceuta and Melilla or in the European Union within the meaning of this Protocol, provided that they have been subject to working or processing which goes beyond the operations referred to in Article 5.
2.   Ceuta and Melilla shall be considered as a single territory.
3.   The exporter or its 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, originating status 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 43
Revision and application of rules of origin
1.   In accordance with Article 92 of the Agreement, the EPA Committee may, each time the Central Africa Party or the European Union so requests, examine the application of the provisions of this Protocol and their economic effects with a view to making any necessary adjustments or amendments. The EPA Committee shall take into account, among other elements, the impact of technological developments on the rules of origin.
2.   Notwithstanding paragraph 1 of this Article, this Protocol and the Annexes thereto shall be reviewed and, if necessary, revised before the end of a period of five (5) years from the date of entry into force of this Protocol.
3.   The EPA Committee shall assess the implementation of Article 18(3) on the basis of measures taken to that effect.
4.   In order to contribute to the proper application of this Protocol, the Central Africa Party and the European Union shall extend to each other all necessary administrative cooperation and support in the event of a request for an exchange of information on the implementation and management of this Protocol, including during on-site visits.
Article 44
Annexes
The Annexes to this Protocol shall form an integral part thereof.
Article 45
Implementation of this Protocol
The European Union and the Central Africa Party shall, each on its own behalf, take the measures necessary for the implementation of this Protocol, including:
(a)
the 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 establishment of the administrative structures and systems necessary for the appropriate management and verification of the origin of products.
Article 46
Transitional provisions 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 the Protocol are either in transit or are in the European Union or in the Central Africa Party in temporary storage, in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within ten (10) months of that date, of a movement certificate EUR.1 made out retrospectively by the customs authorities of the exporting country.
( 1 )
OJ EU L 57, 28.2.2009, p. 2 .
( 2 )   This relief refers to the conventional customs duties indicated in column 3 of the schedule of customs duties making up Part II of 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 EU L 256, 7.9.1987, p. 1 ), and subsequent amending and corresponding legal acts.
( 3 )   See Annex I to Council Regulation (EEC) No 2658/87, and subsequent amending and corresponding legal acts.
( 4 )   The commitments to provide administrative cooperation between the European Union and the other ACP EPA States are provided within their respective protocols on rules of origin and administrative cooperation.
( 5 )
OJ EU L 272, 16.10.2009, p. 2 .
( 6 )   In accordance with Articles 17 and 18 of Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences, and subsequent amending and corresponding legal acts.
( 7 )   In accordance with Article 6 of Regulation (EU) No 978/2012 of the European Parliament and of the Council of 25 October 2012 applying a scheme of generalised tariff preferences, and subsequent amending and corresponding legal acts. This provision shall not apply to materials benefiting from duty free treatment by virtue of the special incentive arrangement for sustainable development and good governance of Articles 9 to 16 of that Regulation, but not under the general arrangement of Article 6 of that Regulation.
( 8 )   See 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 ), and subsequent amending and corresponding legal acts.
Schedules & Appendices

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