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EC CERTIFICATES OF ORIGIN -

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EC CERTIFICATES OF ORIGIN -EC C

    EC CERTIFICATES OF ORIGIN - ORIGIN RULES

    (relating to exports where no preferential duty rates are sought)

    This Document summarises the main articles of EEC Regulation no. 2913/92

    and 2454/93.

Article 23

    1. Goods originating in a country shall be those wholly obtained or produced in that country.

2. The expression ‘goods wholly obtained in a country’ means:

    ; mineral products extracted within that country;

    ; vegetable products harvested therein;

    ; live animals born and raised therein;

    ; products derived from live animals raised therein;

    ; products of hunting or fishing carried on therein;

    ; products of sea-fishing and other products taken from the sea outside a country’s

    territorial sea by vessels registered or recorded in the country concerned and flying the

    flag of that country;

    ; goods obtained or produced on-board factory ships from the products referred to in

    subparagraph (f) originating in that country , provided that such factory ships are

    registered or recorded in that country and fly its flag;

    ; products taken from the seabed or subsoil beneath the seabed outside the territorial sea

    provided that that country has exclusive rights to exploit that seabed or subsoil;

    ; waste and scrap products derived from manufacturing operations and used articles, if

    they were collected therein and are fit only for the recovery of raw materials;

    ; goods which are produced therein exclusively from goods referred to in subparagraph

    (a) to (I) or from their derivatives, at any stage of production.

3. For the purposes of paragraph 2 the expression ‘country’ covers that country’s territorial sea.

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Article 24

    Goods whose production involved more than one country shall be deemed to originate in the country where they underwent their last substantial, economically justified processing or working in an undertaking equipped for that purpose and resulting in the manufacture of a new product or representing an important stage of manufacture.

Article 25

    Any processing or working in respect of which it is established, or in respect of which the facts as ascertained justify the presumption, that its sole object was to circumvent the provisions applicable in the Community to goods from specific countries shall under no circumstances be deemed to confer on the goods thus produced the origin of the country where it is carried out within the meaning of Article 24.

Article 26

    1. Customs legislation or other Community legislation governing specific fields may provide that a document must be produced as proof of the origin of goods.

    2. Notwithstanding the production of that document, the customs authorities may, in the event of serious doubts, require any additional proof to ensure that the indication of origin does comply with the rules laid down by the relevant Community legislation.

    Articles relating to Origin Rules for Specific Products

Working or processing conferring origin

Article 35

    This chapter lays down, for Textiles and Textile Articles falling within section XI of the combined nomenclature, and for certain products other than Textiles and Textile Articles, the working or processing which shall be regarded as satisfying the criteria laid down in Article 24 of the Code and shall confer on the products concerned the origin of the country in which they were carried out. ‘Country’ means either a third country or the Community as appropriate.

Subsection 1

    Textiles and Textile Articles falling within Section XI of the combined nomenclature

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Article 36

    For textiles and textile articles falling within Section XI of the combined nomenclature, a complete process, as specified in Article 37, shall be regarded as a working or processing conferring origin in terms of Article 24 of the Code.

Article 37

    Working or processing as a result of which the products obtained receive a classification under a heading of the combined nomenclature other than those covering the various non-originating materials used shall be regarded as complete processes.

    However, for the products listed in Textiles & Textile Articles, only the specific processes referred to in column 3 of that Annex in connection with each product obtained shall be regarded as complete, whether or not they involve a change of heading. The method of applying the rules in Textiles and Textile Articles is described in the introductory notes in General Considerations.

Article 38

    For the purposes of the preceding Article, the following shall in any event be considered as insufficient working or processing to confer the status of originating products whether or not there is a change of heading:

    ; operations to ensure the preservation of products in good condition during transport and

    storage (ventilation, spreading out, drying, removal of damaged parts and like operations);

    ; simple operations consisting of removal of dust, sifting or screening, sorting, classifying ,

    matching (including the make-up of sets of articles), washing, cutting up;

    ; changes of packing and breaking-up and assembly of consignments;

    ; simple placing in bags, cases, boxes, fixing on cards or boards, ect., and all other simple

    packing operations;

    ; the affixing of marks, labels or other like distinguishing signs on products or their

    packaging;

    ; simple assembly of parts of products to constitute a complete product;

    ; combination of two or more operations specified in (a) to (e).

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Subsection 2

    Products other than textiles and textile articles falling within Section XI of the combined nomenclature

Article 39

    In the case of products obtained which are listed in Other Products, the working or processing referred to in column 3 of the Annex shall be regarded as a process or operation conferring origin under Article 24 of the Code.

    The method of applying the rules set out in Other Products is described in the introductory notes in General Considerations.

Subsection 3 Common provisions for all products

Article 40

    Where the lists in Textiles and Textile Articles and Other Products provide that origin is conferred if the value of the non-originating materials used does not exceed a given percentage of the ex-works price of the products obtained, such percentage shall be calculated as follows:

-‘value’ means the customs value at the time of import of the non-originating materials used or, if

    this is not known and cannot be ascertained, the first ascertainable price paid for such materials in the country of processing,

    -‘ex-works price’ means the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when such product is exported,

    -‘value acquired as a result of assembly operations’ means the increase in value resulting from the assembly itself , together with any finishing and checking operations, and from the incorporation of any parts originating, in the country where the operation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.

    Section 2 Implementing provisions relating to spare parts

Article 41

    Accessories, spare parts or tools delivered with any piece of equipment, machine, apparatus or vehicle which form part of its standard equipment shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle.’

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    Essential spare parts for use with any piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported shall be deemed to have the same origin as that piece of equipment, machine, apparatus or vehicle provided the conditions laid down in this section are fulfilled.

    Article 43

For the purposes of Article 41 :

    ‘piece of equipment, machine, apparatus or vehicle’ means goods listed in Sections XVI, XVII, and XVIII of the combined nomenclature;

‘essential spare parts’ means parts which are :

    -components without which the proper operation of the goods referred to in (a) which have been put into free circulation or previously exported cannot be ensured, and

    -intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable.

Article 44

    Where an application is presented to the competent authorities or authorised agencies of the member States for a certificate of origin for essential spare parts within the meaning of Article 41, box 6 (Item number, marks, numbers, number and kind of packages, description of goods) of that certificate and the application relating thereto shall include a declaration by the person concerned that the goods mentioned therein are intended for the normal maintenance of a piece of equipment, machine, apparatus or vehicle previously exported, together with the exact particulars of the said piece of equipment, machine, apparatus or vehicle.

    Whenever possible, the person concerned shall also give the particulars of the certificate of origin (issuing authority, number and date of certificate) under cover of which was exported the piece of equipment, machine, apparatus or vehicle for whose maintenance the parts are intended.

Article 45

    Where the origin of the essential spare parts within the meaning of Article 41 must be proved for their release for free circulation in the Community by the production of a certificate of origin, the certificate shall include the particulars referred to in Article 44.

Article 46

    In order to ensure application of the rules laid down in this section, the competent authorities of the Member States may require additional proof, in particular:

    -production of the invoice or a copy of the invoice relating to the piece of equipment, machine, apparatus or vehicle put into free circulation or previously exported,

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    -the contract or a copy of the contract or any other document showing that delivery is being made as part of the normal maintenance service.

    INTRODUCTORY NOTES TO THE LISTS OF WORKING OR

    PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING

    ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY

    ARE CARRIED OUT ON NON-ORIGINATING MATERIALS

GENERAL CONSIDERATIONS

Note 1

    The first two columns in the lists in Textiles & Textile Articles and Other Products, describe the product obtained. The first column gives the heading number, or the chapter number, used in the combined nomenclature and the second column gives the description of goods used in the combined nomenclature for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3. Where the entry in the first column is preceded by an ‘ex’, this signifies that the rule in column 3 only applies to the part of that heading or chapter as described in column 2.

    Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the combined nomenclature, are classified in headings of the chapter or in any of the headings grouped together in column 1.

    Where the lists include different rules applying to different products within one heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3.

Note 2

    The term ‘manufacture’ covers any kind of working or processing including ‘assembly’ or specific operations.

    The term ‘material’ covers any ‘ingredient’, ‘raw material’, ‘component’ or ‘part’, ect., used in the manufacture of the product.

    The term ‘product’ refers to the product being manufactured, even if it is intended for later use in another manufacturing operation.

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Note 3

    The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.

    If a product, made from non-originating materials which has itself acquired originating status during manufacture, is used as a material in the process of manufacture, is used as a material in the process of manufacture of another product, then the list rule applicable to the product in which it is incorporated does not apply to it.

For example:

    Unembroidered fabric may obtain origin by being woven from yarn. If this is then used in making embroidered bed linen, then the percentage value limit imposed on the use of unembroidered fabric does not apply in this case.

Note 4

    The rules in the lists represent the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

    When a rule in a list specifies that a product may be manufactured from more than one material, this means that any one or more of the materials may be used. It does not require that all be used.

For example:

    the rule for yarns says that natural fibres may be used and that chemical material, among other materials, may also be used. This does not mean that both have to be used, one can use one or the other or both.

    When a rule in a list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials, which, because of their inherent nature, cannot satisfy the rule.

Note 5

    For all products which are not mentioned in Other Products (other than textiles falling within Section XI), origin is determined case-by-case by evaluating any process or operation in relation to the concept of the last substantial processing or working as defined in Article 24 of the Code.

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Note 6

The term ‘fibres’ used in the list in Textiles & Textile Articles covers ‘natural fibres’ and ‘man-

    made staple fibres’ falling within CN codes 5501 to 5507, and fibres of a kind used for the manufacture of paper.

    The term ‘natural fibres’ is used in the list in Textiles & Textile Articles to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste, and unless otherwise specified, the term ‘natural fibres’ includes fibres that have been carded, combed or otherwise processed but not spun.

    The term ‘natural fibres’ includes horsehair falling within CN code 0503, silk falling within CN codes 5101 to 5105, cotton fibres falling within CN codes 5201 to 5203 and other vegetable fibres falling within CN codes 5301 to 5305.

The term ‘man-made staple fibres’ is used in the list in Textiles & Textile Articles to refer to

    synthetic or artificial filament tow, staple fibres or waste, falling within CN codes 5501 to 5507.

The terms ‘textile pulp’ and ‘chemical materials’ are used in the list in Annex 10 to describe the

    non-textile materials (these are not classified in Chapters 50 to 63) which can be used to manufacture artificial or synthetic fibres or yarns, or fibres of a kind used for the manufacture of paper.

    For products obtained from two or more textile materials the provisions appearing in column 3 are applicable for each of the textile material of which the mixture is composed.

Note 7

    The term ‘prebleached’, used in the list in Textiles & Textile Articles to characterise the level of manufacture required when certain non-originating materials are used, applies to certain yarns, woven fabrics and knitted or crocheted fabrics which have only beenwashed after the spinning or weaving operation.

    Prebleached products are at earlier stage of manufacture than bleached products, which have undergone several baths in bleaching agents (oxidising agents such as hydrogen peroxide and reducing agents).

    The term ‘complete making-up’ used in Textiles & Textile Articles means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed.

    However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.

The following is a list of examples of finishing operations:

    ; -fitting of buttons and/or other types of fastenings,

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    ; -making of button-holes,

    ; -finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and

    dresses,

    ; -fitting of trimmings and accessories such as pockets, labels, badges, ect.,

    ; -ironing and other preparations of garments for sale ‘ready made’

Remarks concerning finishing operations-Special cases

    It is possible that in particular manufacturing operations, the accomplishment of finishing operations, especially in the case of a combination of operations, is of such importance that these operations must be considered as going beyond simple finishing.

    In these particular cases, the non-accomplishing of finishing operations will deprive the making-up of its complete nature.

    The term ‘Impregnation, coating, covering or laminating’ does not cover those operations designed to bind fabrics together.

    Textiles and Textile Articles

    List of working or processing operations conferring or non-conferring originating status to

    manufactured products when they are carried out on non-originating materials.

    Working or processing carried out on non-CN Description of originating materials that confers the status of code product originating products

    Wool, not carded or ex510 combed:

    Manufacture from greasy, including piece-wasted wool, - degreased, not ex 5101 the value of which does not exceed 50% of the ex-works carbonised price of the product

    manufacture from degreased wool, not carbonised, the - carbonised value of which does not exceed 50% of the ex-works

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    price of the product

    ex510 Waste of wool or of fine or Manufacture from non-carbonised waste, the value of

     course animal hair, which does not exceed 50% of the ex-works price of the

    ex 5103 carbonised product

    ex5201 Cotton, not carded or Manufacture from raw cotton, the value of which does not combed, bleached exceed 50% of the ex-works price of the product ex 5201

    Man-made staple fibres:

    ; -not carded or

    combed or Manufacture from chemical materials or textile pulp otherwise 5501 to processed for 5507 Manufacture from chemical materials or textile pulp or spinning waste falling within CN code 5505

    ; -carded or combed

    or other

    Manufacture from:

    ; -natural fibres not carded or combed or otherwise

    prepared for spinning,

    Yarn, monofilament and ; -grege silk or silk waste, thread, other than paper

    yarn: ; -chemical materials or textile pulp, or

    -printed and dyed

    ; -man-made staple fibres, filament tow or waste

    of fibres, not carded or combed or otherwise

    prepared for spinning

     ; or ex Chapters ; Printing or dyeing of yarn or monofilaments, 50 to 55 unbleached or prebleached (1), accompanied by preparatory or finishing operations, twisting or texturising not being considered as such, the value of non-originating material (Including yarn), not exceeding 48% of the ex-works price of the product

     ; Manufacture from:

    -other ; -natural fibres not carded or combed or otherwise

    prepared for spinning,

    ; -grege silk or silk waste,

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