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Supporting documents The documents referred to in Article 17(3) and Article 21(3) used for the purpose of proving that products covered by an EUR.1 movement certificate or an invoice declaration can be considered as products originating in the Community, in Ceuta and Melilla or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Regulation may consist, inter alia, of the following:

(a) direct evidence of the operations carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;

(b) documents proving the originating status of the materials used, issued or made out in the Community or Ceuta and Melilla, where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of the materials in the Community or Ceuta and Melilla, issued or made out in the Community or Ceuta and Melilla, where these documents are used in accordance with domestic law;

(d) EUR.1 movement certificates or invoice declarations, proving the originating status of the materials used, issued or made out in the Community or Ceuta and Melilla in accordance with this Regulation, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Regulation.