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Regulation (EEC) No 2840/72 of the Council of 19 December 1972 concluding an Agreement between the European Economic Community and the Swiss Confederation and adopting provisions for its implementation and concluding an additional Agreement concerning the validity, for the Principality of Liechtenstein, of the Agreement between the European Economic Community and the Swiss Confederation of 22 July 1972

article  25_protocol_3

CELEX:  31972R2840

1. On importation into Switzerland or into Denmark, Norway or the United Kingdom, the tariff provisions in force in Switzerland or in those three countries and covered by Article 3(1) of the Agreement may benefit only those products for which a movement certificate has been issued indicating that they have acquired the status of originating products and undergone any additional processing solely in Switzerland or in the three countries referred to above or in the other five countries specified in Article 2 of this Protocol.
2. In any cases other than those referred to in paragraph 1, Switzerland or the Community may adopt transitional provisions for the purpose of not levying the duties provided for in Article 3(2) of the Agreement on the value corresponding to the value of the products originating in Switzerland or in the Community which have been worked or processed to obtain other products fulfilling the conditions laid down in this Protocol and which are subsequently imported into Switzerland or into the Community.