L3552021EN610120211005EN0003.000350112879<TI><P>ANNEX II</P></TI><STI><P>CONCERNING THE DEFINITION OF THE CONCEPT OF <QUOT.START CODE="2018" ID="QS0001" REF.END="QE0001"/>ORIGINATING PRODUCTS<QUOT.END CODE="2019" ID="QE0001" REF.START="QS0001"/> AND METHODS OF ADMINISTRATIVE COOPERATION</P></STI><TI><P>TITLE I</P></TI><STI><P><HT TYPE="BOLD">GENERAL PROVISIONS</HT></P></STI>
Article 1Definitions

For the purposes of this Annex the following definitions apply:

(a)EPA countries means regions or states which are part of the African, Caribbean and Pacific (ACP) Group of States and which have concluded agreements establishing, or leading to the establishment of an Economic Partnership Agreement (EPA), where such an EPA is either provisionally applied, or enters into force, whichever is the earlier;(b)manufacture means any kind of working or processing including assembly;(c)material means any ingredient, raw material, component or part, etc., used in the manufacture of the product;(d)product means the product being manufactured, even if it is intended for later use in another manufacturing operation;(e)goods means both materials and products;(f)fungible materials means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product;(g)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);(h)value of materials in the list in Appendix I 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 OCT. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis;(i)ex-works price means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the OCT, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

For the purposes of this definition, where the last working or processing has been subcontracted to a manufacturer, the term manufacturer referred to in the first subparagraph of this point may refer to the enterprise that has employed the subcontractor;

(j)maximum content of non-originating materials means the maximum content of non-originating materials which is permitted in order to consider a manufacture to be working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or subheading;(k)net weight means the weight of the goods themselves without packing materials and packing containers of any kind;(l)chapters, headings and subheadings mean the chapters, the headings and subheadings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System (Harmonized System) with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;(m)classified refers to the classification of a product or material under a particular heading or subheading;(n)consignment means products which are either:

(i)sent simultaneously from one exporter to one consignee; or(ii)covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice;

(o)exporter means a person exporting the goods to the Union or to an OCT who is able to prove the origin of the goods, whether or not the person is the manufacturer and whether or not they themselves carry out the export formalities;(p)registered exporter means an exporter who is registered with the competent authorities of the OCT concerned for the purpose of making out statements on origin for the purpose of exporting under this Decision;(q)statement on origin means a statement made out by the exporter indicating that the products covered by it comply with the rules of origin of this Annex, for the purpose of allowing either the person declaring the goods for release for free circulation in the Union to claim the benefit of preferential tariff treatment or the economic operator in an OCT importing materials for further processing in the context of cumulation rules to prove the originating status of such goods;(r)GSP country means a GSP beneficiary country as defined in point (d) of Article 2 of Regulation (EU) No 978/2012 of the European Parliament and of the Council

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 repealing Council Regulation (EC) No 732/2008 (OJ L 303, 31.10.2012, p. 1).

;(s)REX system means the system for registering exporters authorised to certify the origin of goods set up under Article 80(1) of Implementing Regulation (EU) 2015/2447.
<TI><P>TITLE II</P></TI><STI><P><HT TYPE="BOLD">DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS</HT></P></STI>
Article 2General requirements1.

The following products shall be considered as originating in an OCT:

(a)products wholly obtained in an OCT within the meaning of Article 3 of this Annex;(b)products obtained in an OCT incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing within the meaning of Article 4 of this Annex.2.Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more OCTs shall be considered to be products originating in the OCT where the last working or processing took place.
Article 3Wholly obtained products1.

The following shall be considered to have been wholly obtained in an OCT:

(a)mineral products extracted from its soil or from its seabed;(b)plants and vegetable products grown or harvested there;(c)live animals born and raised there;(d)products from live animals raised there;(e)products from slaughtered animals born and raised there;(f)products obtained by hunting or fishing conducted there;(g)products of aquaculture where the fish, crustaceans and molluscs are born and raised there;(h)products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;(i)products made on board its factory ships exclusively from the products referred to in point (h);(j)used articles collected there fit only for the recovery of raw materials;(k)waste and scrap resulting from manufacturing operations conducted there;(l)products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights;(m)goods produced there exclusively from products specified in points (a) to (l).2.

The terms its vessels and its factory ships in points (h) and (i) of paragraph 1 shall apply only to vessels and factory ships which meet each of the following requirements:

(a)they are registered in an OCT or in a Member State;(b)they sail under the flag of an OCT or of a Member State;(c)they meet one of the following conditions:

(i)they are at least 50 % owned by nationals of the OCTs or of Member States; or(ii)they are owned by companies:

which have their head office and their main place of business in the OCTs or in Member States, and

which are at least 50 % owned by OCTs, public entities of that country, nationals of that country or of Member States.

3.The conditions of paragraph 2 may each be fulfilled in Member States or in different OCTs. In that case, the products shall be deemed to have the origin of the OCT where the vessel or factory ship is registered in accordance with point (a) of paragraph 2.
Article 4Sufficiently worked or processed products1.Without prejudice to Articles 5 and 6 of this Annex, products which are not wholly obtained in an OCT within the meaning of Article 3 of this Annex shall be considered to originate there, provided that the conditions laid down in the list in Appendix I for the goods concerned are fulfilled.2.If a product which has acquired originating status in an OCT in accordance with paragraph 1 is further processed in that OCT and used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.3.The determination of whether the requirements of paragraph 1 are met shall be carried out for each product.However, where the relevant rule is based on compliance with a maximum content of non-originating materials, in order to take into account fluctuations in costs and currency rates, the value of the non-originating materials may be calculated on an average basis as set out in paragraph 4.4.Where the second subparagraph of paragraph 3 applies, an average ex-works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the product carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the product over the preceding fiscal year as defined in the country of export, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.5.Exporters having opted for calculations on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.6.The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.
Article 5Insufficient working or processing operations1.

Without prejudice to paragraph 3 of this Article, the following operations shall be considered to be insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 of this Annex are satisfied:

(a)preserving operations to ensure that the products remain in good condition during transport and storage;(b)breaking-up and assembly of packages;(c)washing, cleaning; removal of dust, oxide, oil, paint or other coverings;(d)ironing or pressing of textiles and textile articles;(e)simple painting and polishing operations;(f)husking and partial or total milling of rice; polishing and glazing of cereals and rice;(g)operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;(h)peeling, stoning and shelling, of fruits, nuts and vegetables;(i)sharpening, simple grinding or simple cutting;(j)sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);(k)simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;(l)affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;(m)simple mixing of products, whether or not of different kinds; mixing of sugar with any material;(n)simple addition of water or dilution or dehydration or denaturation of products;(o)simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;(p)a combination of two or more of the operations specified in points (a) to (o);(q)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 the operations carried out in an OCT on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 6Tolerances1.

By way of derogation from Article 4 of this Annex and subject to paragraphs 2 and 3 of this Article, non-originating materials which, according to the conditions set out in the list in Appendix I are not to be used in the manufacture of a given product may nevertheless be used, provided that their total value or net weight assessed for the product does not exceed:

(a)15 % of the weight of the product for products falling within Chapters 2 and 4 to 24, other than processed fishery products of Chapter 16;(b)15 % of the ex-works price of the product for other products, except for products falling within Chapters 50 to 63, for which the tolerances mentioned in Notes 6 and 7 of Appendix I shall apply.2.Paragraph 1 of this Article shall not allow that any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Appendix I are exceeded.3.Paragraphs 1 and 2 of this Article shall not apply to products wholly obtained in an OCT within the meaning of Article 3 of this Annex. However, without prejudice to Article 5 and Article 11(2) of this Annex, the tolerance provided for in paragraphs 1 and 2 of this Article shall nevertheless apply to the sum of all the materials which are used in the manufacture of a product and for which the rule laid down in the list in Appendix I for that product requires that such materials be wholly obtained.
Article 7Bilateral cumulation1.Without prejudice to Article 2 of this Annex, materials originating in the Union shall be considered to be materials originating in an OCT when incorporated into a product obtained there, provided that they have undergone working or processing which goes beyond the operations referred to in Article 5(1) of this Annex.2.Without prejudice to Article 2 of this Annex, working or processing carried out in the Union shall be considered to have been carried out in an OCT when the materials undergo subsequent working or processing there.3.For the purposes of cumulation as provided for in this Article, the origin of the materials shall be established in accordance with this Annex.
Article 8Cumulation with EPA countries1.Without prejudice to Article 2 of this Annex, materials originating in the EPA countries shall be considered to be materials originating in an OCT when incorporated into a product obtained there, provided that they have undergone working or processing which goes beyond the operations referred to in Article 5(1) of this Annex.2.Without prejudice to Article 2 of this Annex, working or processing carried out in the EPA countries shall be considered to have been carried out in an OCT when the materials undergo subsequent working or processing there.3.For the purposes of paragraph 1, the origin of the materials originating in an EPA country shall be determined in accordance with the rules of origin applicable to the EPA concerned and relevant provisions on proofs of origin and administrative cooperation.The cumulation provided for in this Article shall not apply to materials originating in the Republic of South Africa which cannot be imported directly in the Union duty-free-quota-free in the framework of the EPA between the Union and the Southern African Development Community (SADC).4.

The cumulation provided for in this Article may only be applied provided that:

(a)the EPA country supplying the materials and the OCT manufacturing the final product have undertaken to:

(i)comply or ensure compliance with this Annex; and(ii)provide the administrative cooperation necessary to ensure the correct implementation of this Annex both with regard to the Union and between themselves;

(b)the undertakings referred to in point (a) have been notified to the Commission by the OCT involved.5.Where EPA countries have already complied with paragraph 4 before 1 January 2014, a new undertaking shall not be required.
Article 9Cumulation with other countries benefitting from duty-free quota-free access to the market of the Union under the Generalised System of Preferences1.Without prejudice to Article 2 of this Annex, materials originating in countries and territories set out in paragraph 2 of this Article shall be considered to be materials originating in an OCT when incorporated into a product obtained there, provided they have undergone working or processing which goes beyond the operations referred to in Article 5(1) of this Annex.2.

For the purposes of paragraph 1 of this Article, materials shall originate from a country or territory:

(a)benefitting from the special arrangement for the least-developed countries of the Generalised System of Preferences (GSP), referred to in point (c) of Article 1(2) of Regulation (EU) No 978/2012; or(b)benefitting from duty-free quota-free access to the market of the Union at Harmonized System 6-digit level under the general arrangement of the GSP, referred to in point (a) of Article 1(2) of Regulation (EU) No 978/2012.3.The origin of the materials of the countries or territories concerned shall be determined according to the rules of origin laid down, pursuant to Article 33 of Regulation (EU) No 978/2012, in Commission Delegated Regulation (EU) 2015/2446

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (OJ L 343, 29.12.2015, p. 1).

.4.

The cumulation provided for in paragraph 1 of this Article shall not apply to the following:

(a)materials which at importation to the Union are subject to antidumping or countervailing duties when originating from the country which is subject to these antidumping or countervailing duties;(b)tuna products classified under Chapters 3 and 16 which are covered by Article 7 of Regulation (EU) No 978/2012, and subsequent amending and corresponding legal acts;(c)materials which are covered by Articles 8 and 22 to 30 of Regulation (EU) No 978/2012, and subsequent amending and corresponding legal acts.The competent authorities of the OCTs shall notify the Commission on an annual basis of the materials, if any, to which cumulation under paragraph 1 of this Article has been applied.5.

The cumulation provided for in paragraph 1 of this Article may only be applied provided that:

(a)the countries or territories involved in the cumulation have undertaken to comply or ensure compliance with this Annex and to provide the administrative cooperation necessary to ensure the correct implementation of this Annex, both with regard to the Union and between themselves;(b)the undertaking referred to in point (a) of this paragraph has been notified to the Commission by the OCT concerned.6.The Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied with the countries or territories referred to in this Article which have fulfilled the necessary requirements.
Article 10Extended cumulation1.

The Commission may grant, at the request of an OCT, cumulation of origin between an OCT and a country with which the Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, provided that the following conditions are met:

(a)the countries or territories involved in the cumulation have undertaken to:

(i)comply or ensure compliance with this Annex;(ii)provide the administrative cooperation necessary to ensure the correct implementation of this Annex, both with regard to the Union and between themselves; and(iii)provide the OCTs with their support in matters of administrative cooperation in the same way as they would provide such support to the customs authorities of the Member States in accordance with the relevant provisions of the free trade agreement concerned;

(b)the undertaking referred to in point (a) has been notified to the Commission by the OCT concerned.The Commission, taking into account the risk of trade circumvention and specific sensitivities of materials to be used in cumulation, may establish additional conditions for granting the cumulation requested.2.

The request referred to in the first subparagraph of paragraph 1 shall:

(a)be addressed to the Commission in writing;(b)indicate the third country or countries concerned;(c)contain a list of the materials subject to cumulation; and(d)be supported by evidence that the conditions laid down in points (a) and (b) of paragraph 1 are met.3.The origin of the materials used and the documentary proof of origin shall be determined in accordance with the rules laid down in the relevant free-trade agreement. The origin of the products to be exported to the Union shall be determined in accordance with the rules of origin laid down in this Annex.4.In order for the obtained product to acquire originating status, it shall not be necessary that the materials originating in the third country and used in the OCT in the manufacture of the product to be exported to the Union have undergone sufficient working or processing, provided that the working or processing carried out in the OCT concerned goes beyond the operations described in Article 5(1) of this Annex.5.The Commission shall publish in the Official Journal of the European Union (C series) the date on which the extended cumulation takes effect, the Union’s free trade agreement partner involved in that cumulation, the applicable conditions and the list of materials in relation to which the cumulation applies.6.The Commission shall adopt a measure granting the cumulation referred to in paragraph 1 of this Article by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 47(2) of this Annex.
Article 11Unit of qualification1.The unit of qualification for the application of this Annex shall be the particular product which is considered to be the basic unit when determining classification using the Harmonized System.2.When a consignment consists of a number of identical products classified under the same heading, each individual item shall be taken into account when applying this Annex.3.Where, under general rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purpose of determining origin.
Article 12Accessories, spare parts and toolsAccessories, 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 ex-works price thereof, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 13SetsSets, as defined in General Rule 3 for the interpretation of the Harmonized System, shall be regarded as originating when all the component products are originating products.When a set is composed of originating and non-originating products, the set as a whole shall however 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 14Neutral elements

In order to determine whether a product is an originating product, no account shall be taken of 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)any other goods which do not enter, and which are not intended to enter, into the final composition of the product.
Article 15Accounting segregation1.If originating and non-originating fungible materials are used in the working or processing of a product, the customs authorities of the Member States may, at the written request of economic operators, authorise the management of materials in the Union using the accounting segregation method for the purposes of subsequent export to an OCT within the framework of bilateral cumulation, without keeping the materials on separate stocks.2.The customs authorities of the Member States may make the granting of authorisation referred to in paragraph 1 subject to any conditions they deem appropriate.The authorisation shall be granted only if by use of the method referred to in paragraph 3 it can be ensured that, at any time, the number of products obtained which could be considered as originating in the Union is the same as the number that would have been obtained by using a method of physical segregation of the stocks.If authorised, the method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the Union.3.The beneficiary of the method referred to in paragraph 2 shall make out or, until the application of the REX system, apply for proofs of origin for the quantity of products which may be considered as originating in the Union. At the request of the customs authorities of the Member States, the beneficiary shall provide a statement of how the quantities have been managed.4.The customs authorities of the Member States shall monitor the use made of the authorisation referred to in paragraph 1.

They may withdraw the authorisation in the following cases:

(a)the beneficiary makes improper use of the authorisation in any manner whatsoever; or(b)the beneficiary fails to fulfil any of the other conditions laid down in this Annex.
Article 16Derogations1.

Upon the Commission’s initiative or in response to a request from a Member State or an OCT, an OCT may be granted a temporary derogation from this Annex in any of the following cases:

(a)internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin provided for in Article 2 of this Annex where it could do so previously;(b)it requires time to prepare itself to comply with the rules for the acquisition of origin provided for in Article 2 of this Annex;(c)the development of existing industries or the creation of new industries justifies it.2.The request referred to in paragraph 1 of this Article shall be addressed to the Commission in writing, by means of the form set out in Appendix II. It shall state the reasons for the request and shall contain appropriate supporting documents.3.

The examination of requests shall in particular take into account:

(a)the level of development or the geographical situation of the OCT concerned, having particular regard to the economic and social impact of the decision to be taken especially in respect of employment;(b)cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in the OCT concerned to continue its exports to the Union, with particular reference to cases where this could lead to cessation of its activities;(c)specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment programme would enable those rules to be satisfied in stages.4.The Commission shall respond positively to all the requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Union industry.5.The Commission shall take the steps necessary to ensure that a decision is reached as quickly as possible and shall endeavour to adopt its position within 75 working days of its receipt of the request.6.The temporary derogation shall be limited to the duration of the effects of the internal or external factors giving rise to it or to the length of time needed for the OCT to achieve compliance with the rules or to fulfil the targets which have been set by the derogation, taking into account the particular situation of the OCT concerned and its difficulties.7.When a derogation is granted, it is subject to compliance with any requirements laid down as to information to be provided to the Commission concerning the use of the derogation and the management of the quantities for which the derogation was granted.8.The Commission shall adopt a measure granting a temporary derogation referred to in paragraph 1 of this Article by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 47(2) of this Annex.
<TI><P>TITLE III</P></TI><STI><P><HT TYPE="BOLD">TERRITORIAL REQUIREMENTS</HT></P></STI>
Article 17Principle of territoriality1.Except as provided for in Articles 7 to 10 of this Annex, the conditions set out in this Annex for acquiring originating status shall be fulfilled without interruption in the OCT.2.

If originating products exported from the OCT to another country are returned, they shall be considered to be non-originating unless it can be demonstrated to the satisfaction of the competent authorities of the OCT that:

(a)the products returned are the same as those which were exported; and(b)they have not undergone any operations beyond those necessary to preserve them in good condition while in that country or while being exported.
Article 18Non-manipulation clause1.The products declared for release for free circulation in the Union shall be the same products as exported from the OCT in which they are considered to originate. They shall not have been altered, transformed in any way or subjected to operations other than operations to preserve them in good condition, prior to being declared for release for free circulation. Storage of products or consignments and splitting of consignments may take place where carried out under the responsibility of the exporter or of a subsequent holder of the goods and the products remain under customs supervision in the country or countries of transit.2.The customs authorities shall consider the declarant to have complied with paragraph 1 unless they have reason to believe the contrary. In such cases, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.3.Paragraphs 1 and 2 of this Article shall apply mutatis mutandis when cumulation under Articles 7 to 10 of this Annex applies.
Article 19Exhibitions1.

Originating products sent from an OCT for exhibition in a country other than an OCT, an EPA country or a Member State and sold after the exhibition for importation in the Union shall benefit on importation from this Decision, provided it is shown to the satisfaction of the customs authorities that:

(a)an exporter has consigned these products from an OCT 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 Union;(c)the products have been consigned during the exhibition or immediately thereafter 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 proof of origin shall be issued or made out in accordance with Title IV of this Annex 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.
<TI><P>TITLE IV</P></TI><STI><P><HT TYPE="BOLD">PROOFS OF ORIGIN</HT></P></STI><TI><P><HT TYPE="EXPANDED">Section 1</HT></P></TI><STI><P><HT TYPE="BOLD"><HT TYPE="EXPANDED">General requirements</HT></HT></P></STI>
Article 20Amounts expressed in euros1.For the application of Articles 29 and 30 of this Annex in cases where products are invoiced in a currency other than the euro, amounts in the national currencies of the Member States equivalent to the amounts expressed in euros shall be fixed annually by each of the countries concerned.2.A consignment shall benefit from Articles 29 and 30 of this Annex by reference to the currency in which the invoice is drawn up.3.The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euros as at the first working day of October of each year. The amounts shall be communicated to the Commission by 15 October and shall apply from 1 January the following year. The Commission shall notify all countries concerned of the relevant amounts.4.A Member State may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euros. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A Member State may retain unchanged its national currency equivalent of an amount expressed in euros 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 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.5.The amounts expressed in euros and their equivalents in national currencies of some Member States shall be reviewed by the Commission on its own initiative or at the request of a Member State or an OCT. When carrying out this review, the Commission 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 euros.
<TI><P><HT TYPE="EXPANDED">Section 2</HT></P></TI><STI><P><HT TYPE="BOLD"><HT TYPE="EXPANDED">Procedures at export in the OCT</HT></HT></P></STI>
Article 21General requirements

Benefits from this Decision shall apply in the following cases:

(a)in cases of goods satisfying the requirements of this Annex exported by a registered exporter within the meaning of Article 22 of this Annex;(b)in cases of any consignment of one or more packages containing originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 10000.
Article 22Request for registration1.To be registered, exporters shall lodge an application with the competent authorities of the OCT referred to in Article 39(1) of this Annex, using the form a model of which is set out in Appendix V.2.The application shall be accepted by the competent authorities of the OCT only if it is complete.3.The registration shall be valid as of the date on which the competent authorities of the OCTs receive a complete application for registration, in accordance with paragraphs 1 and 2.4.An exporter established in an OCT and already registered in the REX system for the purposes of the GSP scheme of Norway or Switzerland shall not be required to lodge an application with the competent authorities of the OCT to be registered for the purposes of this Decision.
Article 23Registration1.The competent authorities of the OCTs shall upon receipt of the complete application form referred to in Appendix III assign without delay the number of registered exporter to the exporter and enter into the REX system the number of registered exporter, the registration data and the date from which the registration is valid in accordance with Article 22(3) of this Annex.The competent authorities of the OCTs shall inform the exporter of the number of registered exporter assigned to that exporter and of the date from which the registration is valid.The competent authorities of the OCTs shall keep the data registered by them up to date. They shall modify those data immediately after having been informed by the registered exporter in accordance with Article 24(1) of this Annex.2.

The registration shall contain the following information:

(a)name of the registered exporter, as specified in box 1 of the form set out in Appendix III;(b)address of the place where the registered exporter is established, as specified in box 1 of the form set out in Appendix III, including the identifier of the country or territory (ISO alpha 2 country code);(c)contact details as specified in boxes 1 and 2 of the form set out in Appendix III;(d)indicative description of the goods which qualify for preferential treatment, including indicative list of headings or chapters, as specified in box 4 of the form set out in Appendix III;(e)trader identification number (TIN) of the registered exporter as specified in box 1 of the form set out in Appendix III;(f)whether the exporter is a trader or a producer as specified in box 3 of the form set out in Appendix III;(g)the date of registration of the registered exporter;(h)the date from which the registration is valid;(i)the date of the revocation of the registration where applicable.
Article 24Revocation of the registration1.Registered exporters who no longer meet the conditions for exporting any goods benefitting from this Decision, or no longer intend to export such goods, shall inform the competent authorities of the OCTs which shall immediately remove them from the record of registered exporters kept in that OCT.2.Without prejudice to the system of penalties and sanctions applicable in the OCTs, where registered exporters intentionally or negligently draw up, or cause to be drawn up, a statement on origin or any supporting document which contains incorrect information which leads to irregularly or fraudulently obtaining the benefit of preferential tariff treatment, the competent authorities of the OCT shall revoke the exporter from the record of registered exporters kept by the OCT concerned.3.Without prejudice to the possible impact of irregularities found on pending verifications, revocation from the record of registered exporters shall take effect for the future, i.e. in respect of statements made out after the date of revocation.4.Exporters who have been revoked from the record of registered exporters by the competent authorities of an OCT in accordance with paragraph 2 may only be re-introduced into the record of registered exporters once they have proved to the competent authorities of that OCT that they have remedied the situation which led to their revocation.5.If an exporter has been revoked from the record of registered exporters by the competent authorities of the OCT in accordance with the GSP legislation of Norway or Switzerland, the revocation shall also apply for the purposes of this Decision.
Article 25Supporting documents1.

Exporters, registered or not, shall comply with the following obligations:

(a)they shall maintain appropriate commercial accounting records for production and supply of goods qualifying for preferential treatment;(b)they shall keep available all evidence relating to the material used in the manufacture;(c)they shall keep all customs documentation relating to the material used in the manufacture;(d)they shall keep for at least three years from the end of the year in which the statement on origin was made out, or more if required by national law, records of:

(i)the statements on origin they made out; and(ii)their originating and non-originating materials, production and stock accounts.

2.The records referred to in point (d) of paragraph 1 may be electronic but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed.3.The obligations provided for in paragraphs 1 and 2 of this Article shall also apply to suppliers who provide exporters with the supplier’s declaration referred to in Article 27 of this Annex.
Article 26Statement on origin and information for cumulation purpose1.A statement on origin shall be made out by the exporter when the products to which it relates are exported, if the goods concerned can be considered as originating in the OCT.2.By derogation from paragraph 1, a statement on origin may exceptionally be made out after exportation (retrospective statement) on condition that it is presented in the Member State of declaration for release for free circulation no longer than two years after the export.3.The statement on origin shall be provided by the exporter to his customer in the Union and shall contain the particulars specified in Appendix IV. A statement on origin shall be made out in either English or French.It may be made out on any commercial document allowing to identify the exporter concerned and the goods involved.4.

For the purposes of Article 2(2) of this Annex or of bilateral cumulation under Article 7 of this Annex:

(a)the evidence of originating status of the materials coming from another OCT or from the Union shall be given by means of a statement on origin made out in accordance with this Annex and provided to the exporter by the supplier in the OCT or in the Union, from which the materials came;(b)the evidence of working or processing carried out in another OCT or in the Union shall be given by means of a supplier’s declaration, made out in accordance with Article 27 of this Annex and provided to the exporter by the supplier in the OCT or in the Union, from which the materials came.In cases where the first subparagraph applies, the statement on origin made out by the exporter shall, as the case may be, contain the indication EU cumulation, OCT cumulation or cumul UE, cumul PTOM.5.

For the purposes of cumulation with an EPA country under Article 8 of this Annex:

(a)the evidence of originating status of the materials coming from an EPA country shall be given by means of a proof of origin issued or made out in accordance with the EPA between the Union and the EPA country concerned, and provided to the exporter by the supplier in the EPA country from which the materials came;(b)the evidence of working or processing carried out in the EPA country shall be given by means of a supplier’s declaration, made out in accordance with Article 27 of this Annex and provided to the exporter by the supplier in the EPA country from which the materials came.In cases where the first subparagraph applies, the statement on origin made out by the exporter shall contain the indication cumulation with EPA country [name of the country] or cumul avec le pays APE [nom du pays].6.For the purposes of cumulation with other countries benefitting from duty-free quota-free access to the market of the Union under GSP under Article 9 of this Annex, the evidence of originating status shall be given by the proofs of origin provided for in Implementing Regulation (EU) 2015/2447, provided to the exporter by the supplier in the GSP country from which the materials came.In this case, the statement on origin made out by the exporter shall contain the indication cumulation with GSP country [name of the country] or cumul avec le pays SPG [nom du pays].7.For the purposes of extended cumulation under Article 10 of this Annex, the evidence of originating status of the materials coming from a country with which the Union has a free-trade agreement shall be given by means of a proof of origin issued or made out in accordance with that free-trade agreement, provided to the exporter by the supplier in the country from which the materials came.In cases where the first subparagraph applies, the statement on origin made out by the exporter shall contain the indication extended cumulation with country [name of the country] or cumul étendu avec le pays [nom du pays].
Article 27Supplier’s declaration1.For the purposes of point (b) of the first subparagraph of Article 26(4) and point (b) of the first subparagraph of Article 26(5) of this Annex, a supplier’s declaration shall be made out by the supplier for each consignment of materials on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified. A specimen of the supplier’s declaration is set out in Appendix V.2.When a supplier regularly supplies a particular customer with goods whose status in respect of the rules of preferential origin is expected to remain constant for considerable periods of time, he may provide a single declaration (a long-term supplier’s declaration), provided that facts or circumstances on which it is granted remain unchanged, to cover subsequent shipments of those goods.A long-term supplier’s declaration may be issued for a period of up to one year from the date of issue of the declaration. A long-term supplier’s declaration may be issued with retroactive effect. In such cases, its validity may not exceed a period of one year from the date on which it came into effect. The period of validity shall be indicated in the long-term supplier’s declaration.The customs authority may revoke a long-term supplier’s declaration, should the circumstances change, or when inaccurate or false information has been provided.The supplier shall inform the client immediately when the long-term supplier’s declaration is no longer valid in relation to the goods supplied.3.A supplier’s declaration may be made out on a pre-printed form.4.The suppliers’ declarations shall be signed in manuscript. However, where the invoice and the supplier’s declaration are established using electronic data-processing methods, the supplier’s declaration need not be signed in manuscript, provided that the responsible officer in the supplying company is identified to the satisfaction of the customs authorities in the country or territory where the suppliers’ declarations were established. Such customs authorities may lay down conditions for the implementation of this paragraph.
Article 28Proof of origin1.A statement on origin shall be made out for each consignment.2.A statement on origin shall be valid for 12 months from the date of its making out by the exporter.3.

A single statement on origin may cover several consignments if the goods meet the following conditions:

(a)they are dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonized system;(b)they fall within Section XVI or XVII or heading 7308 or 9406 of the Harmonized System; and(c)they are intended to be imported by instalments.
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Article 29Submission of proof of origin1.The customs declaration for release for free circulation shall make reference to the statement on origin. The statement on origin shall be kept at the disposal of the customs authorities, which may request its submission for the verification of the declaration. Those authorities may also require a translation of the statement into the official language, or one of the official languages, of the Member State concerned.2.Where the application of the benefits from this Decision is requested by the declarant, without a statement on origin being in his possession at the time of the acceptance of the customs declaration for release for free circulation, that declaration shall be considered to be a simplified declaration within the meaning of Article 166 of Regulation (EU) No 952/2013 of the European Parliament and of the Council

Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).

 and treated accordingly.3.

Before declaring goods for release for free circulation, the declarant shall take due care that the goods comply with this Annex by, in particular, checking:

(a)on the public website referred to in Article 40(3) and (4) of this Annex that the exporter is registered to make statements on origin, except where the total value of the originating products consigned does not exceed EUR 10000; and(b)that the statement on origin is made out in accordance with Appendix IV.
Article 30Exemption from proof of origin1.

The following products shall be exempted from the obligation to make out and produce a statement on origin:

(a)products sent as small packages from private persons to private persons, the total value of which does not exceed EUR 500;(b)products forming part of travellers’ personal luggage, the total value of which does not exceed EUR 1200.2.

The products referred to in paragraph 1 shall meet the following conditions:

(a)they are not imported by way of trade;(b)they have been declared as meeting the conditions for benefitting from this Decision; and(c)there is no doubt as to the veracity of the declaration referred to in point (b).3.

For the purposes of point (a) of paragraph 2, imports shall not be considered to be imports by way of trade if all the following conditions are met:

(a)the imports are occasional;(b)the imports consist solely of products for the personal use of the recipients or travellers or their families;(c)it is evident from the nature and quantity of the products that no commercial purpose is in view.
Article 31Discrepancies and formal errors1.The discovery of slight discrepancies between the particulars included in a statement on origin and those mentioned in the documents submitted to the customs authorities for the purpose of carrying out the formalities for importing the products shall not ipso facto render the statement on origin invalid if it is duly established that that document does correspond to the products concerned.2.Obvious formal errors such as typing errors on a statement on origin shall not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in that document.
Article 32Validity of statements on originStatements on origin which are submitted to the customs authorities of the importing country after the period of validity mentioned in Article 28(2) of this Annex may be accepted for the purpose of applying the tariff preferences, where failure to submit these documents by the final date set is due to exceptional circumstances. In other cases of belated presentation, the customs authorities of the importing country may accept the statements on origin where the products have been presented to customs before that final date.
Article 33Procedure for importation by instalments1.The procedure referred to in Article 28(3) of this Annex shall apply for a period determined by the customs authorities of the Member States.2.The customs authorities of the Member States of importation supervising the successive releases for free circulation shall verify that the successive consignments are part of the dismantled or non-assembled products for which the statement on origin has been made out.
Article 34Verification of statements on origin1.The customs authorities may, where they have doubts with regard to the originating status of the products, request the declarant to produce, within a reasonable time period which they shall specify, any available evidence for the purpose of verifying the accuracy of the indication of origin on the statement or the compliance with the conditions set out in Article 18 of this Annex.2.

The customs authorities may suspend the application of the preferential tariff measure for the duration of the verification procedure laid down in Article 43 of this Annex where:

(a)the information provided by the declarant is not sufficient to confirm the originating status of the products or the compliance with the conditions laid down in Article 17(2) or Article 18 of this Annex;(b)the declarant does not reply within the time period allowed for provision of the information referred to in paragraph 1 of this Article.3.While awaiting either the information requested from the declarant, referred to in paragraph 1, or the results of the verification procedure, referred to in paragraph 2, the customs authorities shall offer release of the products to the importer subject to any precautionary measures deemed necessary.
Article 35Denial of preferences1.

The customs authorities of the Member State of importation shall refuse entitlement to the benefits of this Decision, without being obliged to request any additional evidence or send a request for verification to the OCT where:

(a)the goods are not the same as those mentioned in the statement on origin;(b)the declarant fails to submit a statement on origin for the products concerned, where such a statement is required;(c)without prejudice to point (b) of Article 21 and to Article 30(1) of this Annex, the statement on origin in possession of the declarant has not been made out by an exporter registered in the OCT;(d)the statement on origin is not made out in accordance with Appendix IV; or(e)the conditions of Article 18 of this Annex are not met.2.

The customs authorities of the Member State of importation shall refuse entitlement to the benefits of this Decision, following a request for verification within the meaning of Article 43 of this Annex addressed to the competent authorities of the OCTs, where the customs authorities of the Member State of importation:

(a)have received a reply according to which the exporter was not entitled to make out the statement on origin;(b)have received a reply according to which the products concerned are not originating in the OCT concerned or the conditions of Article 17(2) of this Annex were not met; or(c)had reasonable doubt as to the validity of the statement on origin or the accuracy of the information provided by the declarant regarding the true origin of the products in question when they made the request for verification; and

(i)have received no reply within the time period permitted in accordance with Article 43 of this Annex; or(ii)have received a reply not providing adequate answers to the questions raised in the request.

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Article 36General principles1.

In order to ensure the proper application of the preferences, OCTs shall:

(a)put in place and maintain the necessary administrative structures and systems required for the implementation and management in that OCT of the rules and procedures laid down in this Annex, including where appropriate the arrangements necessary for the application of cumulation;(b)cooperate, through their competent authorities with the Commission and the customs authorities of the Member States.2.

The cooperation referred to in point (b) of paragraph 1 of this Article shall consist of:

(a)providing all necessary support in the event of a request by the Commission for the monitoring by it of the proper implementation of this Annex in the country concerned, including verification visits on the spot by the Commission or the customs authorities of the Member States;(b)without prejudice to Articles 34 and 35 of this Annex, verifying the originating status of products and the compliance with the other conditions laid down in this Annex, including verification visits on the spot, where requested by the Commission or the customs authorities of the Member States in the context of origin investigations;(c)where the verification procedure or any other available information appears to indicate that this Annex is being contravened, the OCT on its own initiative or at the request of the Commission or of the customs authorities of the Member States shall carry out appropriate enquiries or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions. The Commission and the customs authorities of the Member States may participate in the enquiries.3.OCTs shall submit to the Commission a formal undertaking to comply with the requirements of paragraph 1.
Article 37Publication requirements and compliance1.The Commission shall publish in the Official Journal of the European Union (C Series) the list of OCTs and the date on which they are considered to have met the conditions referred to in Article 39 of this Annex. The Commission shall update that list when a new OCT fulfils the same conditions.2.Products originating in an OCT shall benefit, on release for free circulation in the Union, from the tariff preferences only on condition that they were exported on or after the date specified in the list referred to in paragraph 1.3.

An OCT shall be considered to comply with Articles 36 and 39 of this Annex on the date on which it has:

(a)made the notification referred to in Article 39(1) of this Annex, and(b)submitted the undertaking referred to in Article 36(3) of this Annex.
Article 38PenaltiesPenalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
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Article 39Communication of names and addresses of competent authorities of the OCTs1.

The OCTs shall notify to the Commission the names and addresses of the authorities situated in their territory which are:

(a)part of the governmental authorities of the country concerned and empowered to support the Commission and the customs authorities of the Member States through the administrative cooperation as provided for in this Title;(b)part of the governmental authorities of the country concerned, or act under the authority of the government, and empowered to register exporters and to withdraw them from the record of registered exporters.2.The OCTs shall inform the Commission immediately of any changes to the information notified under paragraphs 1 and 2.3.The Commission shall send this information to the customs authorities of the Member States.
Article 40Access rights to and publication of data from the REX system1.The Commission shall have access to consult all the data.2.The competent authorities of the OCTs shall have access to consult the data concerning exporters registered by them.The Commission shall provide secure access to the REX system to the competent authorities of the OCTs.3.

The Commission shall make the following data available to the public:

(a)the number of the registered exporter;(b)the date of registration of the registered exporter;(c)the date from which the registration is valid;(d)the date of the revocation of the registration where applicable.4.

The Commission shall make the following data available to the public if the exporter has consented thereto by signing box 6 of the form set out in Appendix III:

(a)name of the registered exporter, as specified in box 1 of the form set out in Appendix III;(b)address of the place where the registered exporter is established, as specified in box 1 of the form set out in Appendix III;(c)contact details as specified in box 1 and box 2 of the form set out in Appendix III;(d)indicative description of the goods which qualify for preferential treatment, including indicative list of headings or chapters, as specified in box 4 of the form set out in Appendix III;(e)trader identification number (TIN) of the registered exporter, as specified in box 1 of the form set out in Appendix III;(f)whether the registered exporter is a trader or a producer, as specified in box 3 of the form set out in Appendix III.A refusal to sign box 6 shall not constitute a ground for refusing to register the exporter.
Article 41Protection of data in the REX system1.The data registered by the competent authorities of the OCTs in the REX system shall be processed solely for the purposes of this Annex.2.Registered exporters shall be provided with the information laid down in Articles 14 to 16 of Regulation (EU) 2018/1725 of the European Parliament and of the Council

Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).

 or Articles 12 to 14 of Regulation (EU) 2016/679 of the European Parliament and of the Council

Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).

, as applicable.Registered exporters shall be provided with the information referred to in the first subparagraph via a notice attached to the application to become a registered exporter as set out in Appendix III to this Annex.3.Each competent authority of an OCT that has introduced data into the REX system shall be considered to be a controller with respect to the processing of those data.The Commission shall be considered to be a joint controller with respect to the processing of all data to guarantee that the registered exporter will obtain his rights.4.The rights of registered exporters with regard to the processing of data listed in Appendix III to this Annex which are stored in the REX system and processed in national systems shall be exercised in accordance with Regulation (EU) 2016/679.5.Member States who replicate in their national systems the data of the REX system to which they have access shall keep those replicated data up to date.6.The rights of registered exporters with regard to the processing of their registration data by the Commission shall be exercised in accordance with Regulation (EU) 2018/1725.7.Any request by a registered exporter to exercise the right of access, rectification, erasure or blocking of data in accordance with Regulation (EU) 2018/1725 shall be submitted to and processed by the controller of data.Where a registered exporter has submitted such a request to the Commission without having tried to obtain his rights from the controller of data, the Commission shall forward that request to the controller of data of the registered exporter.If the registered exporter fails to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.8.

The national supervisory data protection authorities and the European Data Protection Supervisor, each acting within the scope of its respective competence, shall, as necessary:

(a)cooperate and ensure coordinated supervision of the registration data;(b)exchange relevant information;(c)assist each other in carrying out audits and inspections;(d)examine difficulties of interpretation or application of this Annex;(e)study problems with the exercise of independent supervision or in the exercise of the rights of data subjects;(f)draw up harmonised proposals for joint solutions to any problems; and(g)promote awareness of data protection rights.
Article 42Control of origin1.

For the purpose of ensuring compliance with the rules concerning the originating status of products, the competent authorities of the OCT shall carry out:

(a)verifications of the originating status of products at the request of the customs authorities of the Member States;(b)regular controls on exporters on their own initiative.2.The controls referred to in point (b) of paragraph 1 shall ensure the continued compliance of exporters with their obligations. They shall be carried out at intervals determined on the basis of appropriate risk analysis criteria. For that purpose, the competent authorities of the OCTs shall require exporters to provide copies or a list of the statements on origin they have made out.3.The competent authorities of the OCTs shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts and, where appropriate, those of producers supplying the exporter, including at the premises, or any other check considered appropriate.
Article 43Request for verification of statements on origin1.Subsequent verifications of statements on origin shall be carried out at random or whenever the customs authorities of the Member States have reasonable doubts as to their authenticity, the originating status of the products concerned or the fulfilment of other requirements of this Annex.Where the customs authorities of a Member State request the cooperation of the competent authorities of an OCT to carry out a verification of the validity of statements on origin, the originating status of products, or of both, it shall, where appropriate, indicate on its request the reasons why it has reasonable doubts on the validity of the statement on origin or the originating status of the products.A copy of the statement on origin and any additional information or documents suggesting that the information given on that statement is incorrect may be forwarded in support of the request for verification.The requesting Member State shall set a six-month initial deadline to communicate the results of the verification, starting from the date of the verification request.2.If in cases of reasonable doubt there is no reply within the period specified in paragraph 1 or if the reply does not contain sufficient information to determine the real origin of the products, a second communication shall be sent to the competent authorities of the OCT concerned. This communication shall set a further deadline of not more than six months.
Article 44Verification of suppliers’ declarations1.Verification of suppliers’ declaration referred to in Article 27 of this Annex may be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information concerning the true origin of the materials in question.2.The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the country where the declaration was made to issue an information certificate, a specimen of which is set out in Appendix VI. Alternatively, the customs authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the country where the supplier’s declaration was made out.A copy of the information certificate shall be preserved by the office which has issued it for at least three years.3.The requesting customs authorities shall be informed of the results of the verification as soon as possible. The results must be such as to indicate positively whether the declaration concerning the status of the materials is correct.4.For the purposes of verification, suppliers shall keep for at least three years a copy of the document containing the declaration together with all necessary evidence showing the true status of the materials.5.The customs authorities in the country where the supplier’s declaration is made out shall have the right to call for any evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier’s declaration.6.Any statement on origin made out on the basis of an incorrect supplier’s declaration shall be considered invalid.
Article 45Other provisions1.

This Section and Section 2 of Title IV shall apply mutatis mutandis to:

(a)exports from the Union to an OCT for the purposes of bilateral cumulation as provided for in Article 7 of this Annex;(b)exports from one OCT to another for the purposes of OCT cumulation as provided for in Article 2(2) of this Annex;(c)exports from the Union to an OCT when this OCT grants unilaterally a preferential tariff treatment to a product originating in the Union, in accordance with this Annex.2.An OCT may also provide for the REX system, referred to in Articles 22, 23, 24, 39, 40 and 41 of this Annex, to be used in order for that OCT to grant preferential tariff treatment to products originating in another OCT on the basis of statements on origin made out by exporters registered in that other OCT.3.In the cases referred to in points (a) and (c) of paragraph 1 of this Article, exporters shall be registered in the Union in accordance with Article 68 of Implementing Regulation (EU) 2015/2447.
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Article 46Ceuta and Melilla1.The provisions of this Annex concerning the issue, use and subsequent verification of proofs of origin shall apply mutatis mutandis to products exported from an OCT to Ceuta and Melilla and to products exported from Ceuta and Melilla to an OCT for the purposes of bilateral cumulation.2.Ceuta and Melilla shall be considered to be a single territory.3.The Spanish customs authorities shall be responsible for the application of this Annex in Ceuta and Melilla.
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Article 47Committee procedure1.The Commission shall be assisted by the Customs Code Committee established by Article 285 of Regulation (EU) No 952/2013. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.2.Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.3.Where the opinion of the committee is to be obtained by written procedure and reference is made to this paragraph, that procedure shall be terminated without result when, within the time-limit for delivery of the opinion, the chair of the committee so decides.