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1. Inasmuch as trade between the Community and Austria, Finland, Iceland, Portugal and Sweden and between Switzerland and the latter five countries and also between each of those five countries themselves is governed by agreements containing rules identical to those in this Protocol, the following products shall also be considered as: A. products originating in the Community: those products referred to in Article 1(1) which, after being exported from the Community, have undergone no working or processing in any of those five countries or have not undergone sufficient working or processing there to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1(1)(b) or (2)(b) of this Protocol contained in the agreements referred to above, provided that:

(a) only products originating in any of those five countries or in the Community or in Switzerland have been used in the course of the working or processing, (b)

where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain cirumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another; B. products originating in Switzerland: those products referred to in Article 1(2) which, after being exported from Switzerland, have undergone no working or processing in any one of these five countries or have undergone working or processing insufficient to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1(1)(b) or (2)(b) of this Protocol contained in the agreements referred to above, provided that:

(a) only products originating in any one of those five countries or in the Community or in Switzerland have been used in the course of the working or processing, (b)

where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain circumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another.

2. For the purpose of implementing paragraph 1(A)(a) and (B)(a), the fact that products other than those referred to in that paragraph are used in a proportion not exceeding in total value 5 % of the value of the products obtained and imported into Switzerland or the Community does not affect the determination of origin of the latter products, provided that they would not have caused the products exported from the Community or Switzerland in the first place to lose their status of products originating in the Community or in Switzerland had they been incorporated there.

3. In the cases referred to in paragraph 1(A)(b) and (B)(b) and paragraph 2, no non-originating product may be incorporated if it only undergoes the working or processing provided for in Article 5(3).