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Legislacja ROK 2005 NR 26 POZ 124

Tytuł:

PROTOCOL 4 concerning the definition of the concept of originating products and methods of administrative cooperation

Data ogłoszenia:2005-01-28


Treść dokumentu: Legislacja ROK 2005 NR 26 POZ 124

Strona 1 z 49
L 26/124

PL

Dziennik Urzędowy Unii Europejskiej PROTOCOL 4

28.1.2005

concerning the definition of the concept of originating products and methods of administrative cooperation

TABLE OF CONTENTS TITLE I — GENERAL PROVISIONS — Article 1: — Article 2: — Article 3: — Article 4: — Article 5: — Article 6: — Article 7: — Article 8: — Article 9: — Article 10: — Article 11: — Article 12: — Article 13: — Article 14: — Article 15: — Article 16: — Article 17: — Article 18: — Article 19: — Article 20: — Article 21: — Article 22: — Article 23: — Article 24: — Article 25: — Article 26: — Article 27: — Article 28: — Article 29: — Article 30: — Article 31: — Article 32: — Article 33: — Article 34: — Article 35: — Article 36: — Article 37: — Article 38: Definitions General requirements Bilateral cumulation in the Community Bilateral cumulation in Croatia Wholly obtained products Sufficiently worked or processed products Insufficient working or processing operations Unit of qualification Accessories, spare parts and tools Sets Neutral elements Principle of territoriality Direct transport Exhibitions Prohibition of drawback of, or exemption from, customs duties General requirements Procedure for the issue of a movement certificate EUR.1 Movement certificates EUR.1 issued retrospectively Issue of a duplicate movement certificate EUR.1 Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously Conditions for making out an invoice declaration Approved exporter Validity of proof of origin Submission of proof of origin Importation by instalments Exemptions from proof of origin Supporting documents Preservation of proof of origin and supporting documents Discrepancies and formal errors Amounts expressed in euro Mutual assistance Verification of proofs of origin Dispute settlement Penalties Free zones Application of the Protocol Special conditions Amendments to the Protocol TITLE II — DEFINITION OF THE CONCEPT OF »ORIGINATING PRODUCTS«

TITLE III — TERRITORIAL REQUIREMENTS

TITLE IV — DRAWBACK OR EXEMPTION TITLE V — PROOF OF ORIGIN

TITLE VI — ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

TITLE VII — CEUTA AND MELILLA

TITLE VIII — FINAL PROVISIONS

28.1.2005

PL TITLE I GENERAL PROVISIONS

Dziennik Urzędowy Unii Europejskiej

L 26/125

shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; (m) »territories« includes territorial waters.

Article 1

TITLE II

Definitions For the purposes of this Protocol:

DEFINITION

OF

THE CONCEPT PRODUCTS«

OF

»ORIGINATING

Article 2 (a) »manufacture« means any kind of working or processing including assembly or specific operations; (b) »material« means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (c) »product« means the product being manufactured, even if it is intended for later use in another manufacturing operation; (d) »goods« means both materials and products; (e) »customs value« means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation); (f) »ex-works price« means the price paid for the product ex works to the manufacturer in the Community or in Croatia 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; (g) »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 Community or in Croatia; (h) »value of originating materials« means the value of such materials as defined in subparagraph(g) applied mutatis mutandis; (i) »added value« shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other Contracting Party or, where the customs value is not known or cannot be ascertained, the first ascertainable price for the materials in the Community or Croatia; (j) »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 Protocol as »the Harmonised System« or »HS«; (k) »classified« refers to the classification of a product or material under a particular heading; (l) »consignment« means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their General requirements 1.

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