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)

• (b) documents proving the originating status of materials used, issued or made out in an ACP State or in one of the other countries or territories referred to in Article 6 where those documents are used in accordance with domestic law;

• (c) documents proving the working or processing of materials in the ACP States, in the Union or in the OCT, issued or made out in an ACP State, in the Union or in an OCT, where those documents are used in accordance with domestic law;

• (d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the ACP States or in one of the other countries or territories referred to in Article 6 and in accordance with this Annex.

Article 28

Preservation of proof of origin and supporting documents

Article 29

Discrepancies and formal errors

Article 30

Amounts expressed in euro

TITLE V ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 31

Mutual assistance

Movement certificates EUR.1 and invoice declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission.

The Commission shall send that information to the customs authorities of the Member States.

The authorities consulted shall provide the relevant information concerning the conditions under which a product has been made, indicating in particular the conditions in which the rules of origin have been complied with in the various ACP States, Member States and OCT concerned.

Article 32

Verification of proofs of origin

Article 33

Verification of suppliers' declarations

A copy of the information certificate shall be preserved by the office which issued it for at least three years.

Article 34

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining preferential treatment for products.

Article 35

Free zones

Article 36

Derogations

• (a) internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin laid down in this Annex where it could do so previously; or

• (b) it requires time to prepare itself to comply with the rules for the acquisition of origin laid down in this Annex.

The Union shall respond positively to all requests by ACP States which are duly justified in accordance with this Article and which cannot cause serious injury to an established Union industry.

TITLE VI CEUTA AND MELILLA

Article 37

Special conditions

TITLE VII FINAL PROVISION

Article 38

Appendices

The Appendices to this Annex shall form an integral part thereof.

Appendix 1

Introductory notes to the list in appendix 2

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of this Annex.

Note 2:

• 1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.

• 1. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.

• 1. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.

• 1. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 3:

• 1. The provisions of Article 4 of this Annex concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether that status has been acquired inside the factory where those products are used or in another factory in the Union or in the ACP States. Example: An engine of heading 8407 , for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex  72 24 . If that forging has been forged in the Union from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex  72 24 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Union. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

• 1. The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Therefore, if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

• 1. Without prejudice to Note 3.2, where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading …’ means that only materials classified in the same heading as the product of a description other than that of the product as given in column 2 of the list may be used.

• 1. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used. Example: The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and those chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.

• 1. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.3 below in relation to textiles). Example: The rule for prepared foods of heading 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals. However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture. Example: In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn — that is the fibre stage.

• 1. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then those percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials to which they apply.

Note 4:

• 1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed or otherwise processed but not spun.

• 1. The term ‘natural fibres’ includes horsehair of heading 0503 , silk of headings 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of headings 5101 to 5105 , the cotton fibres of headings 5201 to 5203 and the other vegetable fibres of headings 5301 to 5305 .

• 1. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.

• 1. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507 .

Note 5:

• 1. Where for a given product in the list a reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of that product, which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).

• 1. However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials:
• — silk,
• — wool,
• — coarse animal hair,
• — fine animal hair,
• — horsehair,
• — cotton,
• — paper-making materials and paper,
• — flax,
• — true hemp,
• — jute and other textile bast fibres,
• — sisal and other textile fibres of the genus Agave,
• — coconut, abaca, ramie and other vegetable textile fibres,
• — synthetic man-made filaments,
• — artificial man-made filaments,
• — current conducting filaments,
• — synthetic man-made staple fibres of polypropylene,
• — synthetic man-made staple fibres of polyester,
• — synthetic man-made staple fibres of polyamide,
• — synthetic man-made staple fibres of polyacrylonitrile,
• — synthetic man-made staple fibres of polyimide,
• — synthetic man-made staple fibres of polytetrafluoroethylene,
• — synthetic man-made staple fibres of polyphenylene sulphide,
• — synthetic man-made staple fibres of polyvinyl chloride,
• — other synthetic man-made staple fibres,
• — artificial man-made staple fibres of viscose,
• — other artificial man-made staple fibres,
• — yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped,
• — yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped,
• — products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
• — other products of heading 5605 . Example: A yarn of heading 5205 made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn. Example: A woollen fabric of heading 5112 made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 % of the weight of the fabric. Example: Tufted textile fabric of heading 5802 made from cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures. Example: If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407 , then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.

• 1. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped’ the tolerance is 20 % in respect of the yarn.

• 1. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film’, the tolerance is 30 % in respect of the strip.

Note 6:

• 1. In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated. Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not to be regarded as trimmings or accessories.

• 1. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.

• 1. In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may anyway, be used freely where they cannot be made from the materials listed in column 3. For example ([^E0005]), if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.

• 1. Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7:

• 1. For the purposes of headings ex  27 07 , 2713 to 2715 , ex  29 01 , ex  29 02 and ex  34 03 , the ‘specific processes’ are the following:
• (a) vacuum distillation;
• (b) redistillation by a very thorough fractionation process ([^E0006]);
• (c) cracking;
• (d) reforming;
• (e) extraction by means of selective solvents;
• (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
• (g) polymerisation;
• (h) alkylation;
• (i) isomerisation.

• 1. For the purposes of headings 2710 , 2711 and 2712 , the ‘specific processes’ are the following:
• (a) vacuum distillation;
• (b) redistillation by a very thorough fractionation process (6) ;
• (c) cracking;
• (d) reforming;
• (e) extraction by means of selective solvents;
• (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
• (g) polymerisation;
• (h) alkylation;
• (i) isomerisation;
• (j) in respect of heavy oils falling within heading ex  27 10 only, desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
• (k) in respect of products falling within heading 2710 only, deparaffining by a process other than filtering;
• (l) in respect of heavy oils falling within heading ex  27 10 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading ex  27 10 (e.g. hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
• (m) in respect of fuel oils falling within heading ex  27 10 only, atmospheric distillation, on condition that less than 30 % of those products distils, by volume, including losses, at 300 °C by the ASTM D 86 method;
• (n) in respect of heavy oils other than gas oils and fuel oils falling within heading ex  27 10 only, treatment by means of a high-frequency electrical brush-discharge.

• 1. For the purposes of headings ex  27 07 , 2713 to 2715 , ex  29 01 , ex  29 02 and ex  34 03 , simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of those operations or like operations do not confer origin.

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

The products included in the list may not all be covered by this Regulation. It is therefore necessary to consult the other parts of this Regulation.