Commission Regulation (EEC) No 2454/93 (repealed)Show full title

Section 2U.K. Occupied Territories

Subsection 1U.K. Definition of the concept of originating products

Article 98U.K.

1.For the purposes of the provisions concerning tariff preferences granted by the Community to certain products originating in the Occupied Territories, the following products, on condition that they were transported direct within the meaning of Article 103, shall be considered as:

(a)products originating in the Occupied Territories:

(b)products originating in the Community:

2.The term ‘Occupied Territories’ shall cover the West Bank of the River Jordan and the Gaza Strip, both occupied by Israel.

Article 99U.K.

The following shall be considered as wholly obtained in the Occupied Territories:

Article 100U.K.

1.For the purposes of Article 98 (1) (a) (ii), and (b) (ii), non-originating materials shall be considered to have been sufficiently worked or processed when the product obtained is classified in a heading different from those in which all the non-originating materials used in its manufacture are classified, subject to paragraphs 2 and 3.

The second, third and fourth subparagraphs of Article 68 (1) shall apply.

2.For a product mentioned in columns 1 and 2 of the list in Annex 19, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 1.

(a)The term ‘value’ in the list in Annex 19 shall mean the customs value at the time of the import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price paid for those materials in the territory concerned.

Where the value of the originating materials used needs to be established, the preceding subparagraph shall be applied mutatis mutandis.

(b)The term ‘ex-works price’ in the list in Annex 19 shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used in manufacture, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

3.For the purposes of Article 98 (1) (a) (ii) and (b) (ii), the operations referred to in Article 68 (3) (a) to (h) shall be considered as insufficient working or processing to confer the status of originating products, whether or not there is a change of heading.

Article 101U.K.

In order to determine whether goods originate in the Occupied Territories, it shall not be necessary to establish whether the electrical power, fuel, plant and equipment, and machines and tools used to obtain such goods or any materials or products used in the course of production which do not enter and which were not intended to enter into the final composition of the goods originate in third countries or not.

Article 102U.K.

The provisions of Articles 73 and 74 shall apply to this section.

Article 103U.K.

1.The following shall be considered as transported direct from the Occupied Territories to the Community and from the Community to the Occupied Territories:

(a)products transported without passing through another territory;

(b)products transported through territories other than the Occupied Territories or the Community, with or without transhipment or temporary warehousing, provided that transport through those territories is justified for geographical reasons or exclusively on account of transport requirements and that the products:

• (b)have not been released for home use there, and

• have not undergone operations other than unloading, reloading and any operation intended to keep them in good condition;

(c)products which are transported by pipeline across territories other than that of the Occupied Territories.

2.Evidence that the conditions specified in paragraph 1 (b) have been fulfilled shall be supplied to the customs authorities in the Community or to the Chambers of Commerce of the Occupied Territories by the production of:

(a)a single transport document drawn up in the Occupied Territories or in the Community covering the passage through the country of transit; or

(b)a certification by the customs authorities of the country of transit:

• (b)giving an exact description of the products,

• stating the dates of unloading and reloading of the products or of their embarkation or disembarkation, identifying the ships used,

• certifying the conditions under which the goods remained in the transit country; or

(c)failing these, any substantiating documents.

Article 104U.K.

The conditions set out in this subsection concerning the acquisition of originating status shall be fulfilled without interruption in the Community or the Occupied Territories.

If originating products exported from the Community or the Occupied Territories to another country are returned, they must be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that:

• the goods returned are the same goods as those exported, and

• they have not undergone any operation beyond that necessary to preserve them in good condition while in that country.

Subsection 2U.K. Proof of origin

(a)U.K. Movement certificate EUR.1

Article 105U.K.

Evidence of originating status, within the meaning of this section, shall be given by a movement certificate EUR.1, a specimen of which appears in Annex 21.

Article 106U.K.

1.A movement certificate EUR.1 shall be issued on written application by the exporter or, under the exporter's responsiblity, his authorized representative. Such application shall be made on a form, a specimen of which appears in Annex 21, which shall be completed in accordance with the provision of this subsection.

Applications for movement certificates EUR.1 must be kept for at least two years by the Chambers of Commerce of the Occupied Territories.

2.The exporter or his representative shall submit with his request any appropriate supporting document proving that the products to be exported are such as to qualify for the issue of a movement certificate EUR.1.

He shall undertake to submit, at the request of the competent authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the products eligible for preferential treatment and shall undertake to agree to any inspection of his accounts and to any check on the circumstances in which the products were obtained by the said authorities.

3.A movement certificate EUR.1 may be issued only where it can serve as the documentary evidence required for the purposes of implementing the tariff preferences referred to in Article 98.

4.The movement certificate EUR.1 shall be issued by the Chambers of Commerce of the Occupied Territories or by the customs authorities of the exporting Member State, if the goods to be exported can be considered originating products within the meaning of this section.

5.Since the movement certificate EUR.1 constitutes the documentary evidence for the application of the preferential arrangements laid down, it shall be the responsibility of the Chambers of Commerce of the Occupied Territories or of the customs authorities of the exporting Member State to take any steps necessary to verify the origin of the goods and to check the other statements on the certificate.

6.For the purpose of verifying whether the conditions stated in paragraph 4 have been met, the Chambers of Commerce of the Occupied Territories or the customs authorities of the exporting Member State shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.

7.It shall be the responsibility of the Chambers of Commerce of the Occupied Territories or the customs authorities of the exporting Member State to ensure that the forms referred to in paragraph 1 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. To this end, the description of the products shall be indicated without leaving any blank lines. Where the space is not completely filled a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.

8.The date of issue of the movement certificate must be indicated in the part of the certificate reserved for the customs authorities.

9.A movement certificate EUR.1 shall be issued by the Chambers of Commerce of the Occupied Territories or by the customs authorities of the exporting Member State when the products to which it relates are exported. It shall be made available to the exporter as soon as export has actually been carried out or ensured.

Article 107U.K.

1.In exceptional circumstances a movement certificate EUR.1 may also be issued after export of the products to which it relates if it was not issued at the time of export because of involuntary errors or omissions or special circumstances.

2.For the purposes of paragraph 1, the exporter's application shall:

• indicate the place and date of export of the products to which the certificate relates,

• certify that no movement certificate EUR.1 was issued at the time of export of the products in question, and state the reasons.

3.The Chambers of Commerce of the Occupied Territories or the customs authorities of the exporting Member State 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.

Certificates issued retrospectively shall be endorsed with one of the following phrases:

• expedido a posteriori,

• udstedt efterfølgende,

• Nachträglich ausgestellt,

• Εκδοθέν εκ των υστέρων,

• Issued retrospectively,

• Délivré a posteriori,

• rilasciato a posteriori,

• afgegeven a posteriori,

• emitido a posteriori.

4.The endorsement referred to in paragraph 3 shall be inserted in the ‘Remarks’ box on the movement certificate EUR.1.

Article 108U.K.

1.In the event of the theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the Chambers of Commerce of the Occupied Territories or the customs authorities of the exporting Member State 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 words:

• DUPLICADO,

• DUPLIKAT,

• DUPLIKAT,

• ΑΝΤΙΓΡΑΦΟ,

• DUPLICATE,

• DUPLICATA,

• DUPLICATO,

• DUPLICAAT,

• SEGUNDA VIA.

3.The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box on the movement certificate EUR.1.

4.The duplicate, which shall bear the date of issue of the original EUR.1 certificate, shall take effect as from that date.

Article 109U.K.

It shall at any time be possible to replace one or more movement certificates EUR.1 by one or more other movement certificates EUR.1 provided that this is done by the customs office in the Community where the goods are located.

Article 110U.K.

1.A movement certificate EUR.1 shall be submitted within 5 months of the date of issue by the Chambers of Commerce of the Occupied Territories to the customs authorities in the Member State where the products are presented.

2.A movement certificate EUR.1 which is submitted to the customs authorities of the Member State after the final date of presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date set is due to force majeure or exceptional circumstances.

3.In other cases of belated presentation, the customs authorities of the importing Member State may accept the certificates where the products have been submitted to them before the said final date.

Article 111U.K.

1.Products sent or from the Occupied Territories for exhibition in a third country and sold after the exhibition for importation into the Community shall benefit on importation from the tariff preferences referred to in Article 98 on condition that they meet the requirements of this subsection entitling them to be recognized as originating in the Occupied Territories and provided that it is shown to the satisfaction of the customs authorities that:

(a)an exporter has consigned these products from the Occupied Territories 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 Community;

(c)the products have been consigned during the exhibition or immediately thereafter to the Community in the state in which they were sent for exhibition;

(d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2.A movement certificate EUR.1 shall be produced to the customs authorities in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and 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 organized 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.

Article 112U.K.

Movement certificates EUR.1 shall be submitted to the customs authorities in the Member State of importation in accordance with the procedures laid down by this section. Those authorities may require a translation of a certificate.

They may also require the declaration for release for free circulation to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the tariff preferences referred to in Article 98.

Article 113U.K.

Where, at the request of the declarant, an unassembled or disassembled article falling within Chapter 84 or 85 of the Harmonized System is imported in several consignments on the conditions laid down by the customs authorities, it shall be considered to be a single article and a movement certificate may be submitted for the whole article upon import of the first consignment.

Article 114U.K.

Movement certificates EUR.1 shall be kept by the customs authorities of the importing Member State in accordance with the rules in force.

(b)U.K. Form EUR.2

Article 115U.K.

1.Notwithstanding Article 106, in the case of consignments containing only originating products whose value does not exceed ECU 2 820 per consignment, the evidence of originating status, within the meaning of this section, shall be given by a form EUR.2, a specimen of which appears in Annex 22.

2.Form EUR.2 shall be completed and signed by the exporter or, under the exporter's responsibility, by his authorized representative.

3.A form EUR.2 shall be completed for each consignment.

4.These provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations.

5.The exporter who made out form EUR.2 shall submit at the request of the Chamber of Commerce of the Occupied Territories all supporting documents concerning the use of this form.

Article 116U.K.

The discovery of slight discrepancies between the statements made in the movement certificate EUR.1 or in the form EUR.2 and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the materials shall not ipso facto render the document null and void if it is duly established that the movement certificate EUR.1 or the form EUR.2 does correspond to the goods presented.

Article 117U.K.

1.The following may be imported into the Community as originating products within the meaning of this section without it being necessary to produce documents referred to in Article 105 or in Article 115:

(a)products sent as small packages from private persons to private persons, provided that the value of the products does not exceed ECU 200;

(b)products contained in travellers' personal luggage, provided that the value of the products does not exceed ECU 565.

2.These provisions shall be applied only when such imports are of a non-commercial nature and have been declared as meeting the conditions required for the application of the preferences laid down, and where there is no doubt as to the veracity of such declaration.

Subsection 3U.K. Methods of administrative cooperation

Article 118U.K.

The Occupied Territories shall send to the Commission specimens of the stamps used by the Chambers of Commerce together with the addresses of those authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of these certificates and of forms EUR.2.

The Commission shall send this information to the customs authorities of the Member States.

Article 119U.K.

1.Subsequent verifications of EUR.1 certificates or of forms EUR.2 shall be carried out at random or whenever the customs authorities in the importing Member State or the Chambers of Commerce of the Occupied Territories have reasonable doubts as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods in question.

2.In order to ensure the proper application of subsection 1, the Occupied Territories shall assist the Community by allowing the customs authorities of the Member States to check the authenticity of movement certificates EUR.1 and forms EUR.2 and the accuracy of the information concerning the actual origin of the products concerned.

3.For the purposes of paragraph 1, the customs authorities of the importing Member State or territory shall return the EUR.1 certificate or form EUR.2 or a copy thereof to the Chambers of Commerce of the Occupied Territories or to the customs authorities of the exporting Member State, giving, where appropriate, the reasons of substance or form for an inquiry.

The requesting authorities shall attach the relevant commercial documents or a copy thereof to the EUR.1 certificate or form EUR.2 and shall forward, in support of the request for a subsequent verification, any documents and information that have been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.

If the customs authorities in the importing Member State decide to suspend the application of preferential treatment while awaiting the results of the verification, they shall grant release of the goods subject to any precautionary measures judged necessary.

4.The customs authorities in the importing Member State or the Chambers of Commerce of the Occupied Territories shall be informed of the results of the verification within six months. These results must make it possible to determine whether the documents returned under paragraph 3 apply to the goods actually exported, and whether these goods can, in fact, qualify for application of the preferential arrangements.

The provisions of Article 95 (5) shall apply to this paragraph.

5.For the purposes of the subsequent verification of EUR.1 certificates, the Chambers of Commerce of the Occupied Territories or the customs authorities in the exporting Member State shall keep the export documents or copies of the certificates replacing them for at least two years.