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1. Products originating in the Community shall, on importation into Ceuta and Melilla and products originating in Ceuta and Melilla shall, on importation into the Community, benefit from the provisions of Protocol 2 to the Act of Accession of Spain and Portugal upon production of either:

(a) an EUR.1 movement certificate, a specimen of which appears in Annex C; or (b) in the cases specified in Article 21(1), a declaration, the text of which appears in Annex D, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the "invoice declaration").

2. By way of derogation from paragraph 1, originating products within the meaning of this Regulation shall, in the cases specified in Article 26, benefit from the arrangements without it being necessary to submit any of the documents referred to in paragraph 1.