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Council Regulation (EC) No 2302/2001 of 15 November 2001 on the detailed rules for applying Article 12(2) of the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra article 8 CELEX: 32001R2302 Supporting documents
The documents referred to in Article 2(4) intended to establish that the products covered by the certificate are eligible for the preferential rate provided for in Article 12(2) of the Agreement and meet the other conditions of this Regulation may be submitted in the following forms: (a) proof of the Community status of the raw tobacco used, established in accordance with the relevant Community provisions; (b) direct evidence of the processes carried out by the exporter or the supplier to obtain the products concerned, contained for example in his accounts or internal bookkeeping. |