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Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 Rules of origin
CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE COOPERATION
TITLE I:
General Provisions
Articles
1.
Definitions
TITLE II:
Definition of the concept of originating products
Articles
2.
General requirements
3.
Wholly obtained products
4.
Sufficiently worked or processed products
5.
Insufficient working or processing operations
6.
Cumulation of origin
7.
Unit of qualification
8.
Accessories, spare parts and tools
9.
Sets
10.
Neutral elements
TITLE III:
Territorial requirements
Articles
11.
Principle of territoriality
12.
Direct transport
13.
Exhibitions
TITLE IV:
Proof of origin
Articles
14.
General requirements
15.
Procedure for the issue of a movement certificate EUR.1
16.
Movement certificates EUR.1 issued retrospectively
17.
Issue of a duplicate movement certificate EUR.1
18.
Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
19.
Conditions for making out an invoice declaration
20.
Approved exporter
21.
Validity of proof of origin
22.
Transit procedure
23.
Submission of proof of origin
24.
Importation by instalments
25.
Exemptions from proof of origin |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 26.
Information procedure for cumulation purposes
27.
Supporting documents
28.
Preservation of proof of origin and supporting documents
29.
Discrepancies and formal errors
30.
Amounts expressed in euro
TITLE V:
Arrangements for administrative cooperation
Articles
31.
Mutual assistance
32.
Verification of proofs of origin
33.
Verification of suppliers' declarations
34.
Penalties
35.
Free zones
36.
Derogations
TITLE VI:
Ceuta and Melilla
Articles
37.
Special conditions
TITLE VII:
Final provision
Articles
38.
Appendices
INDEX
APPENDICES
APPENDIX 1:
Introductory notes to the list in Appendix 2
APPENDIX 2:
List of working or processing required to be carried out on non-originating materials in order for the product manufactured to acquire originating status
APPENDIX 2A:
Derogations from the list of working or processing required to be carried out on non-originating materials in order for the product manufactured to acquire originating status, in accordance with Article 4 of this Annex
APPENDIX 3:
Form for movement certificate EUR.1
APPENDIX 4:
Invoice declaration
APPENDIX 5A:
Supplier declaration for products having preferential origin status
APPENDIX 5B: |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 Supplier declaration for products not having preferential original status
APPENDIX 6:
Information certificate
APPENDIX 7:
Products to which Article 6(5) of this Annex shall not be applicable
APPENDIX 8:
Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable
APPENDIX 9:
Neighbouring developing countries
APPENDIX 10:
Products for which the cumulation provisions referred to in Article 2(2) and Article 6(1) and (2) of this Annex apply after 1 October 2015 and to which the provisions of Article 6(5), (9) and (12) of this Annex shall not be applicable
APPENDIX 11:
Products to which the provisions of Article 6(5), (9) and (12) of this Annex shall not be applicable
APPENDIX 12:
Overseas countries and territories
TITLE I
GENERAL PROVISIONS
Definitions
For the purposes of this Annex, the following definitions apply:
‘manufacture’ means any kind of working or processing including assembly or specific operations;
‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation; |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 ‘goods’ means both materials and products;
‘customs value’ means the value as determined in accordance with the Agreement on implementation of Article VII of the GATT 1994 (WTO Agreement on customs valuation);
‘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 the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
‘value of materials’ 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 territory concerned;
‘value of originating materials’ means the value of such materials as defined in point (g) applied mutatis mutandis;
‘added value’ means the ex-works price minus the customs value of materials imported into either the Union or the ACP States; |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Annex as ‘the Harmonised System’ or ‘HS’;
‘classified’ refers to the classification of a product or material under a particular heading;
‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
‘territories’ means territories, including territorial waters;
‘OCT’ means the overseas countries and territories as defined in Appendix 12.
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
General requirements
1. For the purposes of this Regulation, the following products shall be considered as originating in the ACP States listed in Annex I, hereinafter, for the purpose of this Annex, referred to as ‘ACP States’:
products wholly obtained in the ACP States within the meaning of Article 3 of this Annex; |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 products obtained in the ACP States incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the ACP States within the meaning of Article 4 of this Annex. 2. For the purpose of the implementation of paragraph 1, the territories of the ACP States shall be considered as being one territory.
Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more ACP States shall be considered as products originating in the ACP State where the last working or processing took place, provided the working or processing carried out there goes beyond the operations referred to in Article 5 of this Annex. 3. For products listed in Appendix 10, paragraph 2 shall apply only after 1 October 2015.
Wholly obtained products
1. The following shall be considered as wholly obtained in the ACP States or in the Union:
mineral products extracted from their soil or from their seabed;
vegetable products harvested there;
live animals born and raised there;
products from live animals raised there;
products obtained by hunting or fishing conducted there; |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 products of aquaculture, including mariculture, where the fish are born and raised there;
products of sea fishing and other products taken from the sea outside the territorial waters by their vessels;
products made aboard their factory ships exclusively from products referred to in point (g);
used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
waste and scrap resulting from manufacturing operations conducted there;
products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
goods produced there exclusively from the products specified in points (a) to (k). 2. The terms ‘their vessels’ and ‘their factory ships’ in points (g) and (h) of paragraph 1 shall apply only to vessels and factory ships which:
are registered in a Member State or in an ACP State;
fly the flag of a Member State or of an ACP State;
meet one of the following conditions:
they are at least 50 % owned by nationals of the ACP State or of a Member State; or
they are owned by companies which; |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 3. Notwithstanding paragraph 2, the Union shall, upon request by an ACP State, recognise vessels chartered or leased by the ACP State to undertake fisheries activities in its exclusive economic zone as ‘their vessels’ under the following conditions:
that the ACP State offered the Union the opportunity to negotiate a fisheries agreement and the Union did not accept that offer;
that the charter or lease contract has been accepted by the Commission as providing adequate opportunities for the development of the capacity of the ACP State to fish on its own account and in particular as conferring on the ACP State the responsibility for the nautical and commercial management of the vessel placed at its disposal for a significant period of time.
Sufficiently worked or processed products |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 1. For the purposes of this Annex, products which are not wholly obtained shall be considered to be sufficiently worked or processed in the ACP States or in the Union, when the conditions set out in the list in Appendix 2 or in Appendix 2A are fulfilled. Those conditions indicate, for all products covered by this Regulation, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture. 2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in Appendices 2 and 2A, should not be used in the manufacture of a given product may nevertheless be used, provided that:
their total value does not exceed 15 % of the ex-works price of the product; |
Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (recast) article annex_II CELEX: 02016R1076-20200820 none of the percentages given in the list for the maximum value of non-originating materials are exceeded through the application of this paragraph.
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System. 3.
Notwithstanding paragraph 1 and after prior notification of the Commission by a Pacific ACP State, processed fishery products of headings 1604 and 1605 processed or manufactured in on-land premises in that State from non-originating materials of heading 0302 or 0303 that have been landed in a port of that State shall be considered as sufficiently worked or processed for the purposes of Article 2. The notification to the Commission shall indicate the development benefits to the fisheries sector in that State, and shall include the necessary information concerning the species concerned, the products to be manufactured and an indication of the respective quantities to be involved.
A report to the Union on the implementation of point (a) shall be drawn up by the Pacific ACP State no later than three years after the notification. |