See Full Document Text
Official Journal EN
of the European Union L series
2024/390 19.2.2024
DECISION No 1/2023 OF THE JOINT COMMITTEE OF THE REGIONAL CONVENTION ON PAN-
EURO-MEDITERRANEAN PREFERENTIAL RULES OF ORIGIN
of 7 December 2023
on the amendment of the Regional Convention on pan-Euro-Mediterranean preferential rules of
origin [2024/390]
THE JOINT COMMITTEE,
Having regard to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin(1), and in particular to
Article 4(3)(a), thereof,
Whereas:
(1) The Regional Convention on pan-Euro-Mediterranean preferential rules of origin (the ‘Convention’) was signed in
Brussels on 15 June 2011and entered into force on 1 January 2012.
(2) The pan-Euro-Mediterranean system of cumulation of origin is made up of a network of free trade agreements. It
provides for a multilateral framework of identical rules of origin allowing for diagonal cumulation which applies
without prejudice to the principles laid down in the relevant Agreements.
(3) It is acknowledged in the preamble to the Convention that the rules of origin will need to be amended in order to
better respond to the economic reality.
(4) The Contracting Parties to the Convention agreed on the amendment of the Convention in order to provide for a
new set of modernised and more flexible rules of origin.
(5) The Convention should therefore be amended accordingly,
HAS ADOPTED THIS DECISION:
Article 1
1. The Convention shall be amended as set out in the Annex to this Decision.
2. The amendments to the Convention shall enter into force on 1 January 2025.
Article 2
This Decision shall enter into force on the date of its adoption.
Done at Brussels, 7 December 2023.
For the Joint Committee
The Chair
Marko LÄTTI
(1) OJ L 54, 26.2.2013, p. 4.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 1/135EN
OJ L, 19.2.2024
ANNEX
Sole Article
Amendment of the Regional Convention on pan-Euro-Mediterranean preferential rules of origin
The Regional Convention on pan-Euro-Mediterranean preferential rules of origin (the ‘Convention’) is amended as follows:
(1) Article 1 is replaced by the following:
‘Article 1
1. This Convention lays down provisions on the origin of goods traded under the relevant Agreements concluded
between the Contracting Parties.
2. The concept of “originating products” and the methods of administrative cooperation relating thereto are set out
in the Appendices to this Convention.
Appendix I sets out general rules for the definition of the concept of “originating products” and the methods of
administrative cooperation.
Appendix II sets out special provisions that were agreed before 1 January 2019 and are applicable between certain
Contracting Parties and derogating from the provisions laid down in Appendix I.
Special provisions applicable between certain Contracting Parties and derogating from the provisions laid down in
Appendix I that were agreed before 1 January 2019but not included in Appendix II remain valid.
3. For derogations agreed after 1 January 2019:
(a) The Contracting Parties may apply in their bilateral trade special provisions derogating from the provisions laid
down in Appendix I, provided that those special provisions are in accordance with Article XXIV of the General
Agreement on Tariffs and Trade 1994 (GATT);
(b) Contracting Parties shall provide the chairperson of the Joint Committee with a version of the relevant Agreement
concluded between the Contracting Parties in English or in French that contains the provisions referred to in point
(a) and an accompanying letter in English or in French indicating the provisions of this Convention from which
that relevant Agreement derogates;
(c) The special provisions referred to in point (a) shall not enter into force before the end of the calendar month
following the month in which the Contracting Parties provided the chairperson of the Joint Committee with the
information referred to in point (b);
(d) The chairperson of the Joint Committee shall notify the information referred to in point (b) to all other Contracting
Parties and shall inform the Contracting Parties referred to in point (b) of that notification.
4. The following are Contracting Parties to this Convention:
— the European Union,
— the EFTA States as listed in the Preamble,
— the Kingdom of Denmark in respect of the Faroe Islands,
— the participants in the Barcelona Process as listed in the Preamble,
— the participants in the European Union’s Stabilisation and Association Process as listed in the Preamble, except the
Republic of Croatia following its accession to the European Union,
— the Republic of Moldova,
— Georgia,
— Ukraine.
2/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
5. A third party that becomes Contracting Party in accordance with Article 5 shall be automatically added to the list
set out in paragraph 4 of this Article.’;
(2) in Article 2, point (1) is replaced by the following:
‘(1) “Contracting Party” means the Contracting Parties listed in Article 1(4);’;
(3) in Article 4, paragraph 3, point (a) is replaced by the following:
‘(a) amendments to this Convention;’;
(4) in Article 5, paragraph 9 is replaced by the following:
‘9. From the date of the decision of the Joint Committee referred to in paragraph 4, the third party concerned may
be represented with observer status in the Joint Committee and any sub-committee and working groups.’;
(5) Appendix I is replaced by the following:
‘Appendix I
THE DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS” AND METHODS OF ADMINISTRATIVE
COOPERATION
TABLE OF CONTENTS
TITLE I GENERAL PROVISIONS
Article 1 Definitions
TITLE II DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”
Article 2 General requirements
Article 3 Wholly obtained products
Article 4 Sufficient working or processing
Article 5 Tolerance rule
Article 6 Insufficient working or processing
Article 7 Cumulation of origin
Article 8 Conditions for the application of cumulation of origin
Article 9 Unit of qualification
Article 10 Sets
Article 11 Neutral elements
Article 12 Accounting segregation
TITLE III TERRITORIAL REQUIREMENTS
Article 13 Principle of territoriality
Article 14 Non-alteration
Article 15 Exhibitions
TITLE IV DRAWBACK OR EXEMPTION
Article 16 Drawback of or exemption from customs duties
TITLE V PROOF OF ORIGIN
Article 17 General requirements
Article 18 Conditions for making out an origin declaration
Article 19 Approved exporter
ELI: http://data.europa.eu/eli/dec/2024/390/oj 3/135EN
OJ L, 19.2.2024
Article 20 Procedure for issue of a movement certificate EUR.1
Article 21 Movement certificates EUR.1 issued retrospectively
Article 22 Issue of a duplicate movement certificate EUR.1
Article 23 Validity of proof of origin
Article 24 Free zones
Article 25 Importation requirements
Article 26 Importation by instalments
Article 27 Exemption from proof of origin
Article 28 Discrepancies and formal errors
Article 29 Supplier’s declarations
Article 30 Amounts expressed in euro
TITLE VI PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE
Article 31 Documentary evidence, preservation of proofs of origin and supporting documents
Article 32 Dispute settlement
TITLE VII ADMINISTRATIVE COOPERATION
Article 33 Notification and cooperation
Article 34 Verification of proofs of origin
Article 35 Verification of supplier’s declarations
Article 36 Penalties
TITLE VIII APPLICATION OF APPENDIX I
Article 37 European Economic Area
Article 38 Liechtenstein
Article 39 Republic of San Marino
Article 40 Principality of Andorra
Article 41 Ceuta and Melilla
List of Annexes
ANNEX I: Introductory notes to the list in Annex II
ANNEX II: List of working or processing required to be carried out on non-originating materials in order for the
product manufactured to obtain originating status
ANNEX III: Text of the origin declaration
ANNEX IV: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
ANNEX V: Special conditions concerning products originating in Ceuta and Melilla
ANNEX VI: Supplier’s declaration
ANNEX VII: Long-term supplier’s declaration
ANNEX VIII: List of Contracting Parties having opted to extend the application of Article 7(3) on importation of
products falling within Chapters 50 to 63 of the Harmonised System
4/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Convention:
(a) “chapters”, “headings” and “sub-headings” mean the chapters, the headings and sub-headings (four- or six-digit
codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System
(“Harmonised System”) with the changes pursuant to the Recommendation of 26 June 2004 of the Customs
Cooperation Council;
(b) “classified” refers to the classification of goods under a particular heading or sub-heading of the Harmonised
System;
(c) “consignment” means products which are either:
(i) sent simultaneously from one exporter to one consignee; or
(ii) covered by a single transport document covering their shipment from the exporter to the consignee or, in the
absence of such a document, by a single invoice;
(d) “customs authorities of the Contracting Party” for the European Union means any of the customs authorities of
the Member States of the European Union;
(e) “customs value” means the value as determined in accordance with the Agreement on implementation of Article
VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on Customs Valuation);
(f) “ex-works price” means the price paid for the product ex works to the manufacturer in the Contracting Party in
whose undertaking the last working or processing is carried out, provided that the price includes the value of all
the materials used and all other costs related to its production, minus any internal taxes which are, or may be,
repaid when the product obtained is exported. Where the last working or processing has been subcontracted to a
manufacturer, the term “manufacturer” refers to the enterprise that has employed the subcontractor.
Where the actual price paid does not reflect all costs related to the manufacturing of the product which are
actually incurred in the Contracting Party, the ex-works price means the sum of all those costs, minus any
internal taxes which are, or may be, repaid when the product obtained is exported;
(g) “fungible materials” or fungible products means materials or products that are of the same kind and commercial
quality, with the same technical and physical characteristics, and which cannot be distinguished from one another;
(h) “good” means both materials and products;
(i) “manufacture” means any kind of working or processing including assembly;
(j) “material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(k) “maximum content of non-originating materials” means the maximum content of non-originating materials
which is permitted in order to consider a manufacture as working or processing sufficient to confer originating
status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage
of the net weight of those materials used falling under a specified group of chapters, chapter, heading or sub-
heading;
(l) “product” means the product being manufactured, even if it is intended for later use in another manufacturing
operation;
(m) “territory” includes the land territory, internal waters and the territorial sea of a Contracting Party;
ELI: http://data.europa.eu/eli/dec/2024/390/oj 5/135EN
OJ L, 19.2.2024
(n) “value added” shall be taken to be the ex-works price of the product minus the customs value of each of the
materials incorporated which originate in the other Contracting Parties with which cumulation is applicable or,
where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the
materials in the exporting Contracting Party;
(o) “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 exporting
Contracting Party. Where the value of the originating materials used needs to be established, this point shall be
applied mutatis mutandis.
TITLE II
DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”
Article 2
General requirements
For the purpose of implementing the relevant Agreement, the following products shall be considered as originating in
a Contracting Party when exported to another Contracting Party:
(a) products wholly obtained in the Contracting Party, within the meaning of Article 3;
(b) products obtained in the Contracting Party incorporating materials which have not been wholly obtained there,
provided that such materials have undergone sufficient working or processing in that Contracting Party within
the meaning of Article 4.
Article 3
Wholly obtained products
1. The following shall be considered as wholly obtained in a Contracting Party when exported to another
Contracting Party:
(a) mineral products and natural water extracted from its soil or from its seabed;
(b) plants, including aquatic plants, and vegetable products grown or harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products from slaughtered animals born and raised there;
(f) products obtained by hunting or fishing conducted there;
(g) products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised
there from eggs, larvae, fry or fingerlings;
(h) products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;
(i) products made on board its factory ships exclusively from products referred to in point (h);
(j) used articles collected there fit only for the recovery of raw materials;
(k) waste and scrap resulting from manufacturing operations conducted there;
(l) products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has
exclusive exploitation rights;
(m) goods produced there exclusively from the products specified in points (a) to (l).
6/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
2. The terms “its vessels” and “its factory ships” in paragraph 1 (h) and (i) shall apply only to vessels and factory
ships which meet each of the following requirements:
(a) they are registered in the exporting or the importing Contracting Party;
(b) they sail under the flag of the exporting or the importing Contracting Party;
(c) they meet one of the following conditions:
(i) they are at least 50 % owned by nationals of the exporting or the importing Contracting Party, or
(ii) they are owned by companies:
— which have their head office and their main place of business in the exporting or the importing
Contracting Party, and
— which are at least 50 % owned by the exporting or the importing Contracting Party or public entities or
nationals of those Parties.
3. For the purposes of paragraph 2, when the exporting or the importing Contracting Party is the European Union,
it means the Member States of the European Union.
4. For the purposes of paragraph 2, the EFTA States are to be considered as one Contracting Party.
Article 4
Sufficient working or processing
1. Without prejudice to paragraph 3 of this Article and to Article 6, products which are not wholly obtained in a
Contracting Party shall be considered to be sufficiently worked or processed when the conditions laid down in the list
in Annex II for the goods concerned are fulfilled.
2. If a product which has acquired originating status in a Contracting Party in accordance with paragraph 1 is used
as a material in the manufacture of another product, no account shall be taken of the non-originating materials which
may have been used in its manufacture.
3. The determination of whether the requirements of paragraph 1 are met, shall be carried out for each product.
However, where the relevant rule is based on compliance with a maximum content of non-originating materials, the
customs authorities of the Contracting Parties may authorise exporters to calculate the ex-works price of the product
and the value of the non-originating materials on an average basis as set out in paragraph 4, in order to take into
account fluctuations in costs and currency rates.
4. In the case referred to in the second subparagraph of paragraph 3, an average ex-works price of the product and
average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works
prices charged for all sales of the same products carried out during the preceding fiscal year and the sum of the value of
all the non-originating materials used in the manufacture of the same products over the preceding fiscal year as defined
in the exporting Contracting Party, or, where figures for a complete fiscal year are not available, a shorter period which
should not be less than three months.
5. Exporters having opted for calculation on an average basis shall consistently apply such a method during the year
following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a
reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period
of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of
such a method have ceased.
6. The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating
materials respectively, for the purpose of establishing compliance with the maximum content of non-originating
materials.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 7/135EN
OJ L, 19.2.2024
Article 5
Tolerance rule
1. By way of derogation from Article 4 and subject to paragraphs 2 and 3 of this Article, non-originating materials
which, according to the conditions set out in the list in Annex II, are not to be used in the manufacture of a given
product may nevertheless be used, provided that their total net weight or value assessed for the product does not
exceed:
(a) 15 % of the net weight of the product falling within Chapters 2 and 4 to 24, other than processed fishery products
of Chapter 16;
(b) 15 % of the ex-works price of the product for products other than those covered by point (a).
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System, for which the
tolerances mentioned in Notes 6 and 7 of Annex I shall apply.
2. Paragraph 1 of this Article shall not allow to exceed any of the percentages for the maximum content of non-
originating materials as specified in the rules laid down in the list in Annex II.
3. Paragraphs 1 and 2 of this Article shall not apply to products wholly obtained in a Contracting Party within the
meaning of Article 3. However, without prejudice to Article 6 and to Article 9(1), the tolerance provided for in
paragraphs 1 and 2 of this Article shall nevertheless apply to a product for which the rule laid down in the list in
Annex II requires that the materials which are used in the manufacture of that product are wholly obtained.
Article 6
Insufficient working or processing
1. Without prejudice to paragraph 2 of this Article, the following operations shall be considered as insufficient
working or processing to confer the status of originating products, whether or not the requirements of Article 4 are
satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking and partial or total milling of rice; polishing, and glazing of cereals and rice;
(g) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging
operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds;
(n) mixing of sugar with any material;
8/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
(o) simple addition of water or dilution or dehydration or denaturation of products;
(p) simple assembly(1)of parts of articles to constitute a complete article or disassembly of products into parts;
(q) slaughter of animals;
(r) a combination of two or more operations specified in points (a) to (q).
2. All the operations carried out in the exporting Contracting Party on a given product shall be taken into account
when determining whether the working or processing undergone by that product is to be regarded as insufficient
within the meaning of paragraph 1.
Article 7
Cumulation of origin
1. Without prejudice to Article 2, products shall be considered as originating in the exporting Contracting Party
when exported to another Contracting Party if they are obtained there, incorporating materials originating in any
other Contracting Party provided that the working or processing carried out in the exporting Contracting Party goes
beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient
working or processing.
2. Where the working or processing carried out in the exporting Contracting Party does not go beyond the
operations referred to in Article 6, the product obtained by incorporating materials originating in any other
Contracting Party, shall be considered as originating in the exporting Contracting Party only where the value added
there is greater than the value of the materials used originating in more than one other Contracting Party. If this is not
so, the product obtained shall be considered as originating in the Contracting Party which accounts for the highest
value of originating materials used in the manufacture in the exporting Contracting Party.
3. Without prejudice to Article 2, and with the exclusion of products falling within Chapters 50 to 63 of the
Harmonised System, working or processing carried out in a Contracting Party other than the exporting Contracting
Party shall be considered as having been carried out in the exporting Contracting Party when the products obtained
undergo subsequent working or processing in that exporting Contracting Party.
4. Without prejudice to Article 2, for products falling within Chapters 50 to 63 of the Harmonised System and only
for the purposes of bilateral trade between two Contracting Parties, working or processing carried out in the importing
Contracting Party shall be considered as having been carried out in the exporting Contracting Party when the products
undergo subsequent working or processing in that exporting Contracting Party.
For the purposes of this paragraph, the participants in the European Union’s Stabilisation and Association process and
the Republic of Moldova are to be considered as one Contracting Party.
5. Contracting Parties may opt to extend the application of paragraph 3 of this Article on importation of products
falling within Chapters 50 to 63 of the Harmonised System unilaterally. The Contracting Party that decides to extend
the application of paragraph 3 of this Article shall notify the Joint Committee of that decision, as well as of any
modifications thereof. Annex VIII shall contain the list of Contracting Parties that have extended the application of
paragraph 3 of this Article to the importation of products falling within Chapters 50 to 63 of the Harmonised
System. The list of Contracting Parties shall be promptly updated after any Contracting Party has ceased to apply the
extension. Each Contracting Party shall publish a notice with the list of Contracting Parties in Annex VIII in
accordance with their respective internal procedures.
6. For the purposes of cumulation within the meaning of paragraphs 3 to 5 of this Article, the originating products
shall be considered as originating in the exporting Contracting Party only if the working or processing undergone there
goes beyond the operations referred to in Article 6.
(1) Explanatory notes including a definition of “simple assembly” will be established by the Contracting Parties.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 9/135EN
OJ L, 19.2.2024
7. Products originating in one of the Contracting Parties referred to in paragraph 1 which do not undergo any
working or processing in the exporting Contracting Party shall retain their origin if exported into one of the other
Contracting Parties.
Article 8
Cumulation of origin – Conditions for its application
1. The cumulation provided for in Article 7 may be applied only provided that:
(a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade
1994 (GATT) is applicable between the Contracting Parties involved in the acquisition of the originating status
and the Contracting Party of destination; and
(b) goods have acquired originating status by the application of rules of origin identical to those given in this
Convention.
2. Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in the
Official Journal of the European Union (C series) and in the Contracting Parties which are party to the relevant
Agreements, according to their own procedures.
The cumulation provided for in Article 7 shall apply from the date indicated in those notices.
The Contracting Parties shall provide the other Contracting Parties which are party to the relevant Agreements,
through the European Commission, with details of the Agreements, including their dates of entry into force, which are
applied with the other Contracting Parties.
3. The proof of origin should include the statement in English “CUMULATION APPLIED WITH (name of
the country/countries in English)” when products obtained the originating status in the exporting Contracting Party
by application of cumulation of origin in accordance with Article 7.
In case a movement certificate EUR.1 is used as a proof of origin, that statement shall be made in box 7.
4. Contracting Parties may decide, for the products exported to them that obtained the originating status in the
exporting Contracting Party by application of cumulation of origin in accordance with Article 7, to waive the
obligation of including on the proof of origin the statement referred to in paragraph 3 of this Article.
The Contracting Parties will notify the Joint Committee of their decision to make use of that option. Notices indicating
the updated list of Contracting Parties that made use of that option shall be published by the Contracting Parties,
according to their own procedures.
Article 9
Unit of qualification
1. The unit of qualification for the application of this Convention shall be the particular product which is
considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
It follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised
System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the
Harmonised System, each individual item shall be taken into account when applying this Convention.
2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for
classification purposes, it shall be included for the purpose of determining origin.
10/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
3. Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which
are part of the normal equipment and included in the ex-works price thereof, shall be regarded as one with the piece
of equipment, machine, apparatus or vehicle in question.
Article 10
Sets
Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component
products are originating.
When a set is composed of originating and non-originating products, the set as a whole shall however be regarded as
originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the
set.
Article 11
Neutral elements
In order to determine whether a product is an originating product, no account shall be taken of the origin of the
following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) any other goods which do not enter, and which are not intended to enter, into the final composition of the product.
Article 12
Accounting segregation
1. If originating and non-originating fungible materials are used in the working or processing of a product,
economic operators may ensure the management of materials using the accounting segregation method, without
keeping the materials on separate stocks.
2. Economic operators may ensure the management of originating and non-originating fungible products of
heading 1701using the accounting segregation method, without keeping the products on separate stocks.
3. Contracting Parties may require that the application of accounting segregation is subject to prior authorisation
by the Customs authorities. The Customs authorities may grant the authorisation subject to any conditions they deem
appropriate and shall monitor the use made of the authorisation. The Customs authorities may withdraw the
authorisation whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to
fulfil any of the other conditions laid down in this Appendix.
Through the use of accounting segregation it shall be ensured that, at any time, no more products can be considered as
“originating in the exporting Contracting Party” than would have been the case if a method of physical segregation of
the stocks had been used.
The method shall be applied, and the application thereof shall be recorded, in accordance with the general accounting
principles applicable in the exporting Contracting Party.
4. The beneficiary of the method referred to in paragraphs 1 and 2 shall make out or apply for proofs of origin for
the quantity of products which may be considered as originating in the exporting Contracting Party. At the request of
the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 11/135EN
OJ L, 19.2.2024
TITLE III
TERRITORIAL REQUIREMENTS
Article 13
Principle of territoriality
1. The conditions set out in Title II shall be fulfilled without any interruption in a Contracting Party concerned.
2. If originating products exported from a Contracting Party to another country are returned, they shall be
considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
(a) the products returned are the same as those which were exported; and
(b) they have not undergone any operations beyond that necessary to preserve them in good condition while in that
country or while being exported.
3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by
working or processing done outside the exporting Contracting Party on materials exported from that Contracting
Party and subsequently re-imported there, provided:
(a) the said materials are wholly obtained in the exporting Contracting Party or have undergone working or
processing beyond the operations referred to in Article 6 prior to being exported; and
(b) it can be demonstrated to the satisfaction of the customs authorities that:
(i) the re-imported products have been obtained by working or processing the exported materials; and
(ii) the total added value acquired outside the exporting Contracting Party by applying this Article does not
exceed 10 % of the ex-works price of the end product for which originating status is claimed.
4. For the purposes of paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II
shall not apply to working or processing done outside the exporting Contracting Party. However, where, in the list in
Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining
the originating status of the end product, the total value of the non-originating materials incorporated in the territory
of the exporting Contracting Party, taken together with the total added value acquired outside that Contracting Party
by applying this Article, shall not exceed the stated percentage.
5. For the purpose of applying paragraphs 3 and 4 of this Article, “total added value” shall be taken to mean all
costs arising outside the exporting Contracting Party, including the value of the materials incorporated there.
6. Paragraphs 3 and 4 of this Article shall not apply to products which do not fulfil the conditions set out in the list
in Annex II or which can be considered sufficiently worked or processed only if the general tolerance as referred to in
Article 5 is applied.
7. Any working or processing of the kind covered by this Article and done outside the exporting Contracting Party
shall be done under the outward processing arrangements, or similar arrangements.
Article 14
Non-alteration
1. The preferential treatment provided for under the relevant Agreement shall apply only to products satisfying the
requirements of this Convention and declared for importation in a Contracting Party, provided that those products are
the same as those exported from the exporting Contracting Party. They shall not have been altered, transformed in any
way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels,
seals or any documentation to ensure compliance with specific domestic requirements of the importing Contracting
Party carried out under customs supervision in the third country(ies) of transit or splitting prior to being declared for
home use.
12/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
2. Storage of products or consignments may take place provided they remain under customs supervision in the
third country(ies) of transit.
3. Without prejudice to the provisions of Title V of this Appendix, the splitting of consignments may take place,
provided they remain under customs supervision in the third country(ies) of splitting.
4. In case of doubt, the importing Contracting Party may request the importer or its representative to submit at any
time, all appropriate documents to provide evidence of compliance with this Article, which may be given by any
documentary evidence, and in particular by:
(a) contractual transport documents such as bills of lading;
(b) factual or concrete evidence based on marking or numbering of packages;
(c) a certificate of non-manipulation provided by the customs authorities of the country(ies) of transit or splitting or
any other documents demonstrating that the goods remained under customs supervision in the country(ies) of
transit or splitting; or
(d) any evidence related to the goods themselves.
Article 15
Exhibitions
1. Originating products, sent for exhibition in a country other than with which cumulation is applicable in
accordance with Articles 7 and 8 and sold after the exhibition for importation in a Contracting Party, shall benefit on
importation from the provisions of the relevant Agreement, provided it is shown to the satisfaction of the customs
authorities that:
(a) an exporter has consigned the products from a Contracting Party to the country in which the exhibition is held and
has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party;
(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were
sent for exhibition; and
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than
demonstration at the exhibition.
2. A proof of origin shall be issued or made out in accordance with Title V of this Appendix and submitted to the
customs authorities of the importing Contracting Party in the normal manner. The name and address of the
exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under
which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or
display which is not organised for private purposes in shops or business premises with a view to the sale of foreign
products, and during which the products remain under customs control.
TITLE IV
DRAWBACK OR EXEMPTION
Article 16
Drawback of, or exemption from, customs duties
1. Non-originating materials used in the manufacture of products falling within Chapters 50 to 63 of the
Harmonised System originating in a Contracting Party for which a proof of origin is issued or made out in accordance
with Title V of this Appendix shall not be subject in the exporting Contracting Party to drawback of, or exemption
from, customs duties of whatever kind.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 13/135EN
OJ L, 19.2.2024
2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or
complete, of customs duties or charges having an equivalent effect, applicable in the exporting Contracting Party to
materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when
products obtained from the said materials are exported and not when they are retained for home use there.
3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from
the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-
originating materials used in the manufacture of the products concerned and that all customs duties or charges having
equivalent effect applicable to such materials have actually been paid.
4. The prohibition in paragraph 1 of this Article shall not apply to trade between the Contracting Parties for
products that obtained originating status by application of cumulation of origin covered by Article 7(4) or (5).
5. The prohibition in paragraph 1 shall not apply in bilateral trade between on the one hand Switzerland (including
Liechtenstein), Iceland, Norway, Türkiye or the European Union and, on the other hand, any participant in the
Barcelona process other than Türkiye and Israel if the products are considered as originating in the exporting or
importing Contracting Party without application of cumulation with materials originating in any of the other
Contracting Parties.
6. The prohibition in paragraph 1 shall not apply in bilateral trade between the Contracting Parties being Member
Countries of the Agreement setting up a free trade area among the Arab Mediterranean countries (Agadir Agreement),
if the products are considered as originating in one of those countries without application of cumulation with
materials originating in any of the other Contracting Parties.
TITLE V
PROOF OF ORIGIN
Article 17
General requirements
1. Products originating in one of the Contracting Parties shall, on importation into other Contracting Parties,
benefit from the provisions of the relevant Agreements upon submission of one of the following proofs of origin:
(a) a movement certificate EUR.1, a specimen of which appears in Annex IV to this Appendix;
(b) in the cases specified in Article 18(1), a declaration, subsequently referred to as the “origin declaration” 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; the text of the origin declaration appears in
Annex III to this Appendix.
2. Notwithstanding paragraph 1 of this Article, originating products within the meaning of this Convention shall,
in the cases specified in Article 27, benefit from the provisions of the relevant Agreements without it being necessary
to submit any of the proofs of origin referred to in paragraph 1 of this Article.
3. Without prejudice to paragraph 1, two or more Contracting Parties may agree among them that, for the
preferential trade between those Contracting Parties, proofs of origin listed in paragraph 1 are replaced by statements
on origin made out by exporters registered in an electronic database in accordance with the internal legislation of
those Contracting Parties.
The use of a statement on origin made out by the exporters registered in an electronic database agreed by two or
more Contracting Parties shall not impede the use of diagonal cumulation with other Contracting Parties.
4. For the purposes of paragraph 1, two or more Contracting Parties may agree among them to establish a system
that allows proofs of origin listed in paragraph 1 to be issued electronically and/or submitted electronically.
14/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
5. For the purposes of Article 7, if Article 8(4) applies, the exporter established in a Contracting Party who issues,
or applies for, a proof of origin on the basis of another proof of origin which benefits from a waiver from the
obligation to include the statement as otherwise required by Article 8(3) shall take all necessary steps to ensure that
the conditions for applying cumulation are fulfilled and shall be prepared to submit all relevant documents to the
customs authorities.
Article 18
Conditions for making out an origin declaration
1. An origin declaration as referred to in Article 17(1) (b) may be made out:
(a) by an approved exporter within the meaning of Article 19, or
(b) by any exporter for any consignment consisting of one or more packages containing originating products the total
value of which does not exceed EUR 6 000.
2. An origin declaration may be made out if the products can be considered as originating in a Contracting Party
and fulfil the other requirements of this Convention.
3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the
customs authorities of the exporting Contracting Party, all appropriate documents proving the originating status of
the products concerned as well as the fulfilment of the other requirements of this Convention.
4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the
delivery note or another commercial document, the declaration, the text of which appears in Annex III to this
Appendix, using one of the linguistic versions set out in that Annex and in accordance with the national law of the
exporting Contracting Party. If the declaration is handwritten, it shall be written in ink in printed characters.
5. Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved
exporter within the meaning of Article 19 shall not be required to sign such declarations, provided that he gives the
customs authorities of the exporting Contracting Party a written undertaking that he accepts full responsibility for any
origin declaration which identifies him as if it had been signed in manuscript by him.
6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or
after exportation (the “retrospective origin declaration”) on condition that it is presented in the importing Contracting
Party within two years after the importation of the products to which it relates.
Where the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year
deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the
Contracting Party of exportation of the products.
Article 19
Approved exporter
1. The customs authorities of the exporting Contracting Party may, subject to national requirements, authorise any
exporter established in that Contracting Party (the “approved exporter”), to make out origin declarations irrespective of
the value of the products concerned.
2. An exporter who requests such authorisation shall offer, to the satisfaction of the customs authorities, all
guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements
of this Convention.
3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall
appear on the origin declaration.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 15/135EN
OJ L, 19.2.2024
4. The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if
the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the
guarantees referred to in paragraph 2.
Article 20
Procedure for issuing of a movement certificate EUR.1
1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Contracting Party on
application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised
representative.
2. For that purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1
and the application form, specimens of which appear in the Annex IV to this Appendix. Those forms shall be
completed in one of the languages in which this Convention is drawn up and in accordance with the national law of
the exporting Contracting Party. If the completion of the forms is done by hand, they shall be completed in ink in
printed characters. The description of the products shall be given in the box reserved for that purpose without leaving
any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the
description, the empty space being crossed through.
3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at
the request of the customs authorities of the exporting Contracting Party where the movement certificate EUR.1 is
issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of
the other requirements of this Convention.
4. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Contracting Party if
the products concerned can be considered as products originating and fulfil the other requirements of this Convention.
5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the
originating status of the products and the fulfilment of the other requirements of this Convention. For that purpose,
they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any
other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly
completed. In particular, they shall check whether the space reserved for the description of the products has been
completed in such a manner as to exclude all possibility of fraudulent additions.
6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the movement certificate
EUR.1.
7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as
soon as actual exportation has been effected or ensured.
Article 21
Movement certificates EUR.1 issued retrospectively
1. Notwithstanding Article 20(7), a movement certificate EUR.1 may be issued after exportation of the products to
which it relates if:
(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;
(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but
was not accepted at importation for technical reasons;
(c) the final destination of the products concerned was not known at the time of exportation and was determined
during their transportation or storage and after a possible splitting of consignments in accordance with
Article 14(3); or
(d) a movement certificate EUR.1 was issued on the basis of Article 8(4) and the application of Article 8(3) is required
at importation in another Contracting Party.
16/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
2. For the implementation of paragraph 1, the exporter shall indicate in his application the place and date of
exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
3. The customs authorities may issue a movement certificate EUR.1 retrospectively within two years from the date
of exportation and only after verifying that the information supplied in the exporter’s application complies with that
in the corresponding file.
4. Movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase in English:
“ISSUED RETROSPECTIVELY”.
5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.
Article 22
Issue of a duplicate movement certificate EUR.1
1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs
authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued pursuant to paragraph 1 shall be endorsed with the following word in English:
“DUPLICATE”.
3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate
EUR.1.
4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as
from that date.
Article 23
Validity of proof of origin
1. A proof of origin shall be valid for ten months from the date of issue or making out in the exporting Contracting
Party, and shall be submitted within that period to the customs authorities of the importing Contracting Party.
2. Proofs of origin which are submitted to the customs authorities of the importing Contracting Party after the
period of validity mentioned in paragraph 1 may be accepted for the purpose of applying the tariff preferences, where
failure to submit those documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing Contracting Party may accept the
proofs of origin where the products have been presented to customs before the said final date.
Article 24
Free zones
1. The Contracting Parties shall take all necessary steps to ensure that products traded under cover of a proof of
origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods
and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in a Contracting Party are imported into a
free zone under cover of a proof of origin and undergo treatment or processing, a new proof or origin may be issued
or made out, if the treatment or processing undergone complies with this Convention.
Article 25
Importation requirements
Proofs of origin shall be submitted to the customs authorities of the importing Contracting Party in accordance with
the procedures applicable in that Party.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 17/135EN
OJ L, 19.2.2024
Article 26
Importation by instalments
Where, at the request of the importer and subject to the conditions laid down by the customs authorities of the
importing Contracting Party, dismantled or non-assembled products within the meaning of General Rule 2(a) for the
interpretation of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 are
imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on
importation of the first instalment.
Article 27
Exemptions from proof of origin
1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal
luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that
such products are not imported by way of trade and have been declared as meeting the requirements of this
Convention and where there is no doubt as to the veracity of such a declaration.
2. Imports shall not be considered as imports by way of trade if all the following conditions are met:
(a) the imports are occasional;
(b) the imports consist solely of products for the personal use of the recipients or travellers or their families;
(c) it is evident from the nature and quantity of the products that no commercial purpose is in view.
3. The total value of those products shall not exceed EUR 500 in the case of small packages or EUR 1 200in the
case of products forming part of travellers’ personal luggage.
Article 28
Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the
documents submitted to the customs office for the purpose of carrying out the formalities for importing the products
shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond
to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin shall not cause the documents referred to in
paragraph 1 to be rejected if those errors are not such as to create doubts concerning the correctness of the statements
made in those documents.
Article 29
Supplier’s declarations
1. When a movement certificate EUR.1 is issued or an origin declaration is made out in a Contracting Party for
originating products, in the manufacture of which goods coming from a Contracting Party which have undergone
working or processing in those Contracting Parties without having obtained preferential originating status have been
used in accordance with Article 7(3) or Article 7(4) account shall be taken of the supplier’s declaration given for those
goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing
undergone in a Contracting Party by the goods concerned for the purpose of determining whether the products in the
manufacture of which those goods are used, may be considered as products originating in the exporting Contracting
Party and fulfil the other requirements of this Appendix.
18/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
3. A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier
for each consignment of goods in the form prescribed in Annex VI on a sheet of paper annexed to the invoice, the
delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to
be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in a Contracting Party is expected to remain constant for a period of time, he may provide a single
supplier’s declaration to cover subsequent consignments of those goods (the “long-term supplier’s declaration”). A
long-term supplier’s declaration may normally be valid for a period of up to two years from the date of making out
the declaration. The customs authorities of the Contracting Party where the declaration is made out lay down the
conditions under which longer periods may be used. The long-term supplier’s declaration shall be made out by the
supplier in the form prescribed in Annex VII and shall describe the goods concerned in sufficient detail to enable them
to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of
goods covered by that declaration or together with his first consignment. The supplier shall inform his customer
immediately if the long-term supplier’s declaration is no longer applicable to the goods supplied.
5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages
in which this Convention is drawn up, in accordance with the national law of the Contracting Party where the
declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also
be handwritten; in such a case, it shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the Contracting Party where the declaration is made out, all appropriate documents proving that the
information given on that declaration is correct.
Article 30
Amounts expressed in euro
1. For the purposes of application of Article 18(1) (b) and Article 27(3) in cases where products are invoiced in a
currency other than euro, amounts in the national currencies of the Contracting Parties equivalent to the amounts
expressed in euro shall be fixed annually by each of the Contracting Parties concerned.
2. A consignment shall benefit from Article 18(1) (b) or Article 27(3) by reference to the currency in which the
invoice is drawn up, according to the amount fixed by the Contracting Party concerned.
3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts
expressed in euro as at the first working day of October. The amounts shall be communicated to the European
Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify
all the Contracting Parties concerned of the relevant amounts.
4. A Contracting Party may round up or down the amount resulting from the conversion into its national currency
of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the
conversion by more than 5 %. A Contracting Party may retain unchanged its national currency equivalent of an
amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that
amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The
national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that
equivalent value.
5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any Contracting Party.
When carrying out that review, the Joint Committee shall consider the desirability of preserving the effects of the limits
concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 19/135EN
OJ L, 19.2.2024
TITLE VI
PRINCIPLES OF COOPERATION AND DOCUMENTARY EVIDENCE
Article 31
Documentary evidence, preservation of proofs of origin and supporting documents
1. An exporter who has made out an origin declaration or has applied for a movement certificate EUR.1 shall keep
a hard copy or an electronic version of those proofs of origin and all documents supporting the originating status of
the product, for at least three years from the date of issuance or making out of the origin declaration.
2. The supplier making out a supplier’s declaration shall keep copies of the declaration and of all the invoices,
delivery notes or other commercial document to which that declaration is annexed as well as the documents referred
to in Article 29(6) for at least three years.
The supplier making out a long-term supplier’s declaration shall keep copies of the declaration and of all the invoices,
delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer
concerned, as well as the documents referred to in Article 29(6) for at least three years. That period shall begin from
the date of expiry of validity of the long-term supplier’s declaration.
3. For the purposes of paragraph 1, the documents supporting the originating status include, inter alia, the
following:
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the product, contained, for
example, in his accounts or internal bookkeeping;
(b) documents proving the originating status of materials used, issued or made out in the relevant Contracting Party in
accordance with its national legislation;
(c) documents proving the working or processing of materials in the relevant Contracting Party, made out or issued in
that Contracting Party in accordance with its national legislation;
(d) origin declarations or movement certificates EUR.1 proving the originating status of materials used, made out or
issued in the Contracting Parties in accordance with this Convention;
(e) appropriate evidence concerning working or processing undergone outside the Contracting Parties by application
of Article 13 and 14, proving the fulfilment of the requirements set out in those Articles.
4. The customs authorities of the exporting Contracting Party issuing movement certificates EUR.1 shall keep the
application form referred to in Article 20(2) for at least three years.
5. The customs authorities of the importing Contracting Party shall keep the origin declarations and the movement
certificates EUR.1 submitted to them for at least three years.
6. Supplier’s declarations proving the working or processing undergone in a Contracting Party by materials used,
made out in that Contracting Party, shall be treated as a document referred to in Articles 18(3), 20(3) and 29(6) used
for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be
considered as products originating in that Contracting Party and fulfil the other requirements set out in this Appendix.
Article 32
Dispute settlement
Where disputes arise in relation to the verification procedures under Articles 34 and 35 which cannot be settled
between the customs authorities requesting a verification and the customs authorities responsible for carrying out
that verification, they shall be submitted to the bilateral body established by the relevant Agreement. Where disputes
other than those related to the verification procedures of Articles 34 and 35 arise in relation to the interpretation of
this Convention, they shall be submitted to the Joint Committee.
20/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
In all cases the settlement of disputes between the importer and the customs authorities of the importing Contracting
Party shall take place in accordance with the legislation of that Contracting Party.
TITLE VII
ADMINISTRATIVE COOPERATION
Article 33
Notification and cooperation
1. The customs authorities of the Contracting Parties shall provide each other with specimen impressions of stamps
used in their customs offices for the issue of movement certificates EUR.1, with the models of the authorisation
numbers granted to approved exporters and with the addresses of the customs authorities responsible for verifying
those certificates and origin declarations.
2. In order to ensure the proper application of this Convention, the Contracting Parties shall assist each other,
through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the
origin declarations, the supplier’s declarations and the correctness of the information given in those documents.
Article 34
Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities
of the importing Contracting Party have reasonable doubts as to the authenticity of such documents, the originating
status of the products concerned or the fulfilment of the other requirements of this Convention.
2. When they make a request for subsequent verification, the customs authorities of the importing Contracting
Party shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a
copy of those documents, to the customs authorities of the exporting Contracting Party giving, where appropriate, the
reasons for the request for verification. Any documents and information obtained suggesting that the information
given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
3. The verification shall be carried out by the customs authorities of the exporting Contracting Party. For that
purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or
any other check considered appropriate.
4. If the customs authorities of the importing Contracting Party decide to suspend the granting of preferential
treatment to the products concerned while awaiting the results of the verification, release of the products shall be
offered to the importer subject to any precautionary measures judged necessary.
5. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the documents are authentic and whether the products concerned may be
considered as products originating in one of the Contracting Parties and fulfil the other requirements of this
Convention.
6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the
reply does not contain sufficient information to determine the authenticity of the document in question or the real
origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse
entitlement to the preferences.
Article 35
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authorities of a Contracting Party where such declarations have been taken into
account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the
authenticity of the document or the correctness of the information given in that document.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 21/135EN
OJ L, 19.2.2024
2. For the purpose of implementing paragraph 1, the customs authorities of the Contracting Party referred to in
paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoice(s), delivery
note(s) or other commercial document(s) concerning goods covered by such declaration, to the customs authorities of
the Contracting Party where the declaration was made out, giving, where appropriate, the reasons of substance or form
of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s
declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the Contracting Party where the supplier’s
declaration or the long-term supplier’s declaration was made out. For that purpose, they shall have the right to call for
any evidence and carry out any inspection of the supplier’s accounts or any other check which they consider
appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the information given in the supplier’s declaration or the long-term
supplier’s declaration is correct and make it possible for them to determine whether and to what extent such
declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin
declaration.
Article 36
Penalties
Each Contracting Party shall provide for the imposition of criminal, civil or administrative penalties for violations of its
legislation related to this Convention.
TITLE VIII
APPLICATION OF APPENDIX I
Article 37
European Economic Area
Goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the
European Economic Area shall be considered as originating in the European Union, Iceland, Liechtenstein or Norway
(“EEA Parties”) when exported respectively from the European Union, Iceland, Liechtenstein or Norway to a
Contracting Party other than the EEA Parties, provided that free trade agreements are applicable between the
importing Contracting Party and the EEA Parties.
Article 38
Liechtenstein
Without prejudice to Article 2, a product originating in Liechtenstein shall, due to the customs union between
Switzerland and Liechtenstein, be considered as originating in Switzerland.
Article 39
Republic of San Marino
Without prejudice to Article 2, a product originating in the Republic of San Marino shall, due to the customs union
between the European Union and the Republic of San Marino, be considered as originating in the European Union.
Article 40
Principality of Andorra
Without prejudice to Article 2, a product originating in the Principality of Andorra classified under Chapters 25 to 97
of the Harmonised System shall, due to the customs union between the European Union and the Principality of
Andorra, be considered as originating in the European Union.
22/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
Article 41
Ceuta and Melilla
1. For the purposes of this Convention, the term “European Union” shall not cover Ceuta and Melilla.
2. Products originating in a Contracting Party other than the European Union, when imported into Ceuta and
Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the
customs territory of the European Union under Protocol 2 of the Act concerning the conditions of accession of the
Kingdom of Spain and the Portuguese Republic and the adjustments to the Treaties(2). The Contracting Parties other
than the European Union shall grant to imports of products covered by the relevant Agreement and originating in
Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the
European Union.
3. For the purposes of paragraph 2 of this Article concerning products originating in Ceuta and Melilla, this
Convention shall apply mutatis mutandis and subject to the special conditions set out in Annex V.
(2) OJ EC L 302, 15.11.1985, p. 23.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 23/135EN
OJ L, 19.2.2024
ANNEX I
INTRODUCTORY NOTES TO THE LIST IN ANNEX II
Note 1 – General introduction
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 Title II of Appendix I. There are four different types of rules, which vary
according to the product:
(a) through working or processing a maximum content of non-originating materials is not exceeded;
(b) through working or processing the 4-digit Harmonised System heading or 6-digit Harmonised System
subheading of the manufactured products becomes different from the 4-digit Harmonised System
heading or 6-digit subheading respectively of the materials used;
(c) a specific working or processing operation is carried out;
(d) working or processing is carried out on certain wholly obtained materials.
Note 2 – The structure of the list
2.1. The first two columns in the list describe the product obtained. Column (1) gives the heading number or
chapter number used in the Harmonised System and column (2) 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).
Where, in some cases, the entry in column (1) is preceded by an “ex”, this means that the rules in column (3)
apply only to the part of that heading as described in column (2).
2.2. 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)
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).
2.3. 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).
2.4. Where two alternative rules are set out in column (3), separated by “or”, it is at the choice of the exporter
which one to use.
Note 3 – Examples of how to apply the rules
3.1. Article 4 of Title II of Appendix I, concerning products having obtained originating status which are used in
the manufacture of other products, shall apply, regardless of whether that status has been obtained inside the
factory where those products are used or in another factory in a Contracting Party.
3.2. Pursuant to Article 6 of Title II of Appendix I, the working or processing carried out must go beyond the list
of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the
benefit of preferential tariff treatment, even if the conditions set out in the list below are met.
Subject to Article 6 of Title II of Appendix I, the rules in the list represent 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.
24/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
Thus, 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.
If a rule provides that non-originating material, at a certain level of manufacture, may not be used, the use of
materials at an earlier stage of manufacture is allowed, and the use of materials at a later stage is not.
Example: when the list-rule for Chapter 19 requires that “non-originating materials of headings 1101 to
1108cannot exceed 20 % weight”, the use (i.e. importation) of cereals of Chapter 10 (materials at an earlier
stage of manufacture) is not limited.
3.3. Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any
heading”, then materials of any heading(s) (even materials of the same description and heading as the
product) may 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
…” or “Manufacture from materials of any heading, including other materials of the same heading as the
product” means that materials of any heading(s) may be used, except those of the same description as the
product as given in column (2) of the list.
3.4. 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.
3.5. 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
this.
3.6. 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 shall not be exceeded, in relation to the particular materials to which they apply.
Note 4 – General provisions concerning certain agricultural goods
4.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10 and 12 and heading 2401 which are grown or
harvested in the territory of a Contracting Party shall be treated as originating in the territory of that
Contracting Party, even if grown from imported seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or
other live parts of plants.
4.2. In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of
sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert
sugar) used in the manufacture of the final product and used in the manufacture of the non-originating
products incorporated in the final product is taken into account for the calculation of such limitations.
Note 5 – Terminology used in respect of certain textile products
5.1. 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 which have been carded, combed or otherwise processed, but not spun.
5.2. The term “natural fibres” includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as
wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201
to 5203, and other vegetable fibres of headings 5301to 5305.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 25/135EN
OJ L, 19.2.2024
5.3. 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.
5.4. 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 5501to 5507.
5.5. Printing (when combined with Weaving, Knitting/ Crocheting, Tufting or Flocking) is defined as a technique
by which an objectively assessed function, like colour, design, technical performance, is given to a textile
substrate with a permanent character, using screen, roller, digital or transfer techniques.
5.6. Printing (as a standalone operation) is defined as a technique by which an objectively assessed function, like
colour, design, technical performance, is given to a textile substrate with a permanent character, using
screen, roller, digital or transfer techniques combined with at least two preparatory/finishing operations
(such as scouring, bleaching, mercerizing, heat setting, raising, calendaring, shrink resistance processing,
permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the
materials used does not exceed 50 % of the ex-works price of the product.
Note 6 – Tolerances applicable to products made of a mixture of textile materials
6.1. Where, for a given product in the list, 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 and which, taken
together, represent 15 % or less of the total weight of all the basic textile materials used (See also Notes 6.3
and 6.4).
6.2. However, the tolerance mentioned in Note 6.1 may be applied only 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 filament fibres of polypropylene;
— synthetic man-made filament fibres of polyester;
— synthetic man-made filament fibres of polyamide;
— synthetic man-made filament fibres of polyacrylonitrile;
— synthetic man-made filament fibres of polyimide;
— synthetic man-made filament fibres of polytetrafluoroethylene;
— synthetic man-made filament fibres of poly(phenylene sulphide);
26/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
— synthetic man-made filament fibres of poly(vinyl chloride);
— other synthetic man-made filament fibres;
— artificial man-made filament fibres of viscose;
— other artificial man-made filament fibres;
— 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 poly(phenylene sulphide);
— synthetic man-made staple fibres of poly(vinyl 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;
— 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;
— glass fibres;
— metal fibres;
— mineral fibres.
6.3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of
polyether, whether or not gimped”, that tolerance is 20 % in respect of this yarn.
6.4. 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 a
transparent or coloured adhesive between two layers of plastic film”, that tolerance is 30 % in respect of this
strip.
Note 7 – Other tolerances applicable to certain textile products
7.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and
interlinings) which do not satisfy the rule set out in the list in column (3) for the made-up product
concerned may be used, provided that they are classified in a heading other than that of the product and
that their value does not exceed 15 % of the ex-works price of the product.
7.2. Without prejudice to Note 7.3, materials which are not classified within Chapters 50 to 63 may be used
freely in the manufacture of textile products, whether or not they contain textiles.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 27/135EN
OJ L, 19.2.2024
7.3. Where a percentage rule applies, the value of non-originating materials which are not classified within
Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials
incorporated.
Note 8 – Definition of specific processes and simple operations carried out in respect of certain products of
Chapter 27
8.1. For the purposes of headings ex 2707and 2713, the “specific processes” are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of 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.
8.2. For the purposes of headings 2710, 2711and 2712, the “specific processes” are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of 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 of heading ex 2710 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 of heading 2710only, deparaffining by a process other than filtering;
(l) in respect of heavy oils of heading ex 2710only, 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 2710 (e.g. hydrofinishing or
decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed
to be a specific process;
28/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
(m) in respect of fuel oils of heading ex 2710only, 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 of heading ex 2710only, treatment by means of
a high-frequency electrical brush discharge;
(o) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax
containing by weight less than 0.75 % of oil) of heading ex 2712 only, de-oiling by fractional
crystallisation.
8.3. For the purposes of headings ex 2707and 2713, 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, or any combination of those operations or like operations, do not confer
origin.
Note 9 – Definition of specific processes and operations carried out in respect of certain products
9.1. Products falling within Chapter 30 obtained in a Contracting Party by using cell cultures, shall be considered
as originating in that Party. “Cell culture” is defined as the cultivation of human, animal and plant cells under
controlled conditions (such as defined temperatures, growth medium, gas mixture, pH) outside a living
organism.
9.2. Products falling within Chapters 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301)
34, 35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23,
3824.60, 38.26) and 39 (except for: 39.16-39.26) obtained in a Contracting Party by fermentation shall be
considered as originating in that Party. “Fermentation” is a biotechnological process in which human,
animal, plant cells, bacteria, yeasts, fungi or enzymes are used to produce products falling within Chapters
29 to 39.
9.3. The following processing operations are considered sufficient in accordance with Article 4(1) for products
falling within Chapters 28, 29 (except for: 2905.43-2905.44), 30, 32, 33 (except for: 3302.10, 3301) 34,
35 (except for: 35.01, 3502.11-3502.19, 3502.20, 35.05), 36, 37, 38 (except for: 3809.10, 38.23,
3824.60, 38.26) and 39 (except for: 39.16-39.26):
— Chemical reaction: A “chemical reaction” is a process (including a biochemical process) which results in a
molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular
bonds, or by altering the spatial arrangement of atoms in a molecule. A chemical reaction may be
expressed by a change of the “CAS number”.
The following processes should not be considered for purposes of origin: (a) dissolving in water or other
solvents; (b) the elimination of solvents, including solvent water; or (c) the addition or elimination of
water of crystallization. A chemical reaction as defined above is to be considered as origin conferring.
— Mixtures and Blends: The deliberate and proportionally controlled mixing or blending (including
dispersing) of materials, other than the addition of diluents, to conform to predetermined specifications
which results in the production of a good having physical or chemical characteristics which are relevant
to the purposes or uses of the good and are different from the input materials is to be considered to be as
origin conferring.
— Purification: Purification is to be considered as origin conferring provided that purification occurring in
the territory of the Contracting Parties results in one of the following criteria being satisfied:
(a) purification of a good resulting in the elimination of at least 80 % of the content of existing
impurities; or
ELI: http://data.europa.eu/eli/dec/2024/390/oj 29/135EN
OJ L, 19.2.2024
(b) the reduction or elimination of impurities resulting in a good suitable for one or more of the
following applications:
(i) pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances;
(ii) chemical products and reagents for analytical, diagnostic or laboratory uses;
(iii) elements and components for use in micro-electronics;
(iv) specialised optical uses;
(v) biotechnical use (e.g. in cell culturing, in genetic technology, or as a catalyst);
(vi) carriers used in a separation process; or
(vii) nuclear grade uses.
— Change in particle size: The deliberate and controlled modification in particle size of a good, other than by
merely crushing or pressing, resulting in a good having a defined particle size, defined particle size
distribution or defined surface area which is relevant to the purposes of the resulting good and having
different physical or chemical characteristics from the input materials is to be considered as origin conferring.
— Standard materials: Standard materials (including standard solutions) are preparations suitable for analytical,
calibrating or referencing uses having precise degrees of purity or proportions which are certified by the
manufacturer. The production of standard materials is to be considered as origin conferring.
— Isomer separation: The isolation or separation of isomers from a mixture of isomers is to be considered as
origin conferring.
30/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojELI:
http://data.europa.eu/eli/dec/2024/390/oj
31/135
ANNEX II
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT
MANUFACTURED TO OBTAIN ORIGINATING STATUS
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
Chapter 1 Live animals All the animals of Chapter 1 shall be wholly obtained
Chapter 2 Meat and edible meat offal Manufacture in which all the meat and edible meat offal in the products of this
Chapter is wholly obtained
Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Manufacture in which all the materials of Chapter 3 used are wholly obtained
Chapter 4 Dairy produce; birds’ eggs; natural honey; edible products of animal origin, Manufacture in which all the materials of Chapter 4 used are wholly obtained
not elsewhere specified or included
ex Chapter 5 Products of animal origin, not elsewhere specified or included; except for: Manufacture from materials of any heading
ex 0511 91 Inedible fish eggs and roes All the eggs and roes are wholly obtained
Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and Manufacture in which all the materials of Chapter 6 used are wholly obtained
ornamental foliage
Chapter 7 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 used are wholly obtained
Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which all the fruit, nuts and peels of citrus fruits or melons of
Chapter 8 used are wholly obtained
Chapter 9 Coffee, tea, maté and spices Manufacture from materials of any heading
Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used are wholly obtained
Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Manufacture in which all the materials of Chapters 8, 10 and 11, headings
0701, 0714, 2302and 2303, and subheading 0710 10used are wholly
obtained
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; Manufacture from materials of any heading, except that of the product
industrial or medicinal plants; straw and fodder
OJ
L,
19.2.2024
EN32/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
ex Chapter 13 Lac; gums, resins and other vegetable saps and extracts; except for: Manufacture from materials of any heading
ex 1302 Pectic substances, pectinates and pectates Manufacture from materials of any heading and in which the weight of sugar
used does not exceed 40 % of the weight of the final product
Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or Manufacture from materials of any heading
included
ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible Manufacture from materials of any heading, except that of the product
fats; animal or vegetable waxes; except for:
1504to 1506 Fats and oils and their fractions, of fish or marine mammals; wool grease and Manufacture from materials of any heading
fatty substances derived therefrom (including lanolin); other animal fats and
oils and their fractions, whether or not refined, but not chemically modified
1508 Groundnut oil and its fractions, whether or not refined, but not chemically Manufacture from materials of any subheading, except that of the product
modified
1509and 1510 Olive oil and its fractions Manufacture in which all the vegetable materials used are wholly obtained
1511 Palm oil and its fractions, whether or not refined, but not chemically Manufacture from materials of any subheading, except that of the product
modified
ex 1512 Sunflower seed oils and their fractions:
— for technical or industrial uses other than the manufacture of foodstuffs Manufacture from materials of any heading, except that of the product
for human consumption
— other Manufacture in which all the vegetable materials used are wholly obtained
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, Manufacture from materials of any subheading, except that of the product
whether or not refined, but not chemically modified
ex 1516 Fats and oils and their fractions, of fish Manufacture from materials of any heading
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
33/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
1520 Glycerol, crude; glycerol waters and glycerol lyes Manufacture from materials of any heading
Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic Manufacture in which all the materials of Chapter 2, 3 and 16 used are wholly
invertebrates obtained
ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture from materials of any heading, except that of the product
1702 Other sugars, including chemically pure lactose, maltose, glucose and
fructose, in solid form; sugar syrups not containing added flavouring or
colouring matter; artificial honey, whether or not mixed with natural honey;
caramel:
— Chemically-pure maltose and fructose Manufacture from materials of any heading, including other materials of
heading 1702
— Other Manufacture from materials of any heading, except that of the product, in
which the weight of the materials of heading 1101to 1108, 1701and 1703
used does not exceed 30 % of the weight of the final product
1704 Sugar confectionery (including white chocolate), not containing cocoa Manufacture from materials of any heading, except that of the product, in
which:
— the weight of sugar used does not exceed 40 % of the weight of the final
product
or
— the value of sugar used does not exceed 30 % of the ex-works price of the
product
ex Chapter 18 Cocoa and cocoa preparations; except for: Manufacture from materials of any heading, except that of the product, in
which the weight of sugar used does not exceed 40 % of the weight of the final
product
ex 1806 Chocolate and other food preparations containing cocoa; except for: Manufacture from materials of any heading, except that of the product, in
which:
— the weight of sugar used does not exceed 40 % of the weight of the final
product
or
— the value of sugar used does not exceed 30 % of the ex-works price of the
product
OJ
L,
19.2.2024
EN34/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
1806 10 Cocoa powder, containing added sugar or other sweetening matters Manufacture from materials of any heading, except that of the product, in
which the weight of sugar used does not exceed 40 % of the weight of the final
product
1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract,
not containing cocoa or containing less than 40 % by weight of cocoa
calculated on a totally defatted basis, not elsewhere specified or included;
food preparations of goods of headings 0401to 0404, not containing cocoa
or containing less than 5 % by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included:
— Malt extract Manufacture from cereals of Chapter 10
— Other Manufacture from materials of any heading, except that of the product, in
which the individual weight of sugar and of the materials of Chapter 4 used
does not exceed 40 % of the weight of the final product
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or Manufacture from materials of any heading, except that of the product, in
otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, which:
ravioli, cannelloni; couscous, whether or not prepared
— the weight of the materials of headings 1006and 1101to 1108used does
not exceed 20% of the weight of the final product, and
— the weight of the materials of Chapters 2, 3 and 16 used does not exceed
20 % of the weight of the final product
1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, Manufacture from materials of any heading, except potato starch of
grains, pearls, siftings or similar forms heading 1108
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal Manufacture from materials of any heading, except that of the product, in
products (for example, corn flakes); cereals (other than maize (corn)) in grain which:
form or in the form of flakes or other worked grains (except flour, groats and
— the weight of the materials of headings 1006and 1101to 1108used does
meal), pre-cooked or otherwise prepared, not elsewhere specified or included
not exceed 20 % of the weight of the final product, and
— the weight of sugar used does not exceed 40 % of the weight of the final
product
1905 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not Manufacture from materials of any heading, except that of the product, in
containing cocoa; communion wafers, empty cachets of a kind suitable for which the weight of the materials of headings 1006and 1101to 1108used
pharmaceutical use, sealing wafers, rice paper and similar products does not exceed 20 % of the weight of the final product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
35/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; except for: Manufacture from materials of any heading, except that of the product
2002 and 2003 Tomatoes, mushrooms and truffles prepared or preserved otherwise than by Manufacture from materials of any heading , except that of the product, in
vinegar or acetic acid which all the materials of Chapter 7 used are wholly obtained
2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar Manufacture from materials of any heading, except that of the product, in
(drained, glacé or crystallized) which the weight of sugar used does not exceed 40 % of the weight of the final
product
2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, Manufacture from materials of any heading, except that of the product, in
obtained by cooking, whether or not containing added sugar or other which the weight of sugar used does not exceed 40 % of the weight of the final
sweetening matter product
ex 2008 Products, other than: Manufacture from materials of any heading, except that of the product, in
which the weight of sugar used does not exceed 40 % of the weight of the final
— Nuts, not containing added sugar or spirits
product
— Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
— Fruit and nuts cooked otherwise than by steaming or boiling in water, not
containing added sugar, frozen
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not Manufacture from materials of any heading, except that of the product, in
containing added spirit, whether or not containing added sugar or other which the weight of sugar used does not exceed 40 % of the weight of the final
sweetening matter product
ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture from materials of any heading, except that of the product
2103 — Sauces and preparations therefor; mixed condiments and mixed season Manufacture from materials of any heading, except that of the product.
ings However, mustard flour or meal or prepared mustard may be used.
— Mustard flour and meal and prepared mustard Manufacture from materials of any heading
2105 Ice cream and other edible ice, whether or not containing cocoa Manufacture from materials of any heading, except that of the product, in
which:
— the individual weight of sugar and of the materials of Chapter 4 used does
not exceed 40 % of the weight of the final product
and
— the total combined weight of sugar and of the materials of Chapter 4 used
does not exceed 60 % of the weight of the final product
OJ
L,
19.2.2024
EN36/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
2106 Food preparations not elsewhere specified or included Manufacture from materials of any heading, except that of the product, in
which the weight of sugar used does not exceed 40 % of the weight of the final
product
ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture from materials of any heading, except that of the product, in
which all the materials of subheadings 0806 10, 2009 61, 2009 69used are
wholly obtained
2202 Waters, including mineral waters and aerated waters, containing added sugar Manufacture from materials of any heading, except that of the product
or other sweetening matter or flavoured, and other non-alcoholic beverages,
not including fruit or vegetable juices of heading 2009
2207and 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of higher or Manufacture from materials of any heading, except heading 2207or 2208, in
less than 80 % vol; spirits, liqueurs and other spirituous beverages which all the materials of subheadings 0806 10, 2009 61, 2009 69used are
wholly obtained
ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; except Manufacture from materials of any heading, except that of the product
for:
2309 Preparations of a kind used in animal feeding Manufacture in which:
— all the materials of Chapters 2 and 3 used are wholly obtained,
— the weight of materials of Chapters 10 and 11 and headings 2302 and
2303used does not exceed 20 % of the weight of the final product,
— the individual weight of sugar and the materials of Chapter 4 used does not
exceed 40 % of the weight of the final product, and
— the total combined weight of sugar and the materials of Chapter 4 used
does not exceed 50 % of the weight of the final product
ex Chapter 24 Tobacco and manufactured tobacco substitutes; except for: Manufacture from materials of any heading in which the weight of materials of
heading 2401does not exceed 30 % of the total weight of materials of Chapter
24 used
2401 Unmanufactured tobacco; tobacco refuse Manufacture in which all materials of heading 2401are wholly obtained
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
37/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
ex 2402 Cigarettes, of tobacco or of tobacco substitutes Manufacture from materials of any heading, except that of the product and of
smoking tobacco of subheading 2403 19, in which at least 10 % by weight of
all materials of heading 2401used is wholly obtained
ex 2403 Products intended for inhalation through heated delivery or other means, Manufacture from materials of any heading, except that of the product, in
without combustion which at least 10 % by weight of all materials of heading 2401used is wholly
obtained
ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement; except Manufacture from materials of any heading, except that of the product,
for:
or
Manufacture in which the value of all the materials used does not exceed 70 %
of the ex-works price of the product
ex 2519 Crushed natural magnesium carbonate (magnesite), in hermetically-sealed Manufacture from materials of any heading, except that of the product.
containers, and magnesium oxide, whether or not pure, other than fused However, natural magnesium carbonate (magnesite) may be used
magnesia or dead-burned (sintered) magnesia
Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that of the product
ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous Manufacture from materials of any heading, except that of the product
substances; mineral waxes; except for:
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex 2707 Oils in which the weight of the aromatic constituents exceeds that of the non- Operations of refining and/or one or more specific process(es)(1)
aromatic constituents, being oils similar to mineral oils obtained by
or
distillation of high temperature coal tar, of which more than 65 % by volume
distils at a temperature of up to 250 °C (including mixtures of petroleum Other operations in which all the materials used are classified within a heading
spirit and benzole), for use as power or heating fuels other than that of the product. However, materials of the same heading as the
product may be used, provided that their total value does not exceed 50 % of
the ex-works price of the product
OJ
L,
19.2.2024
EN38/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
2710 Petroleum oils and oils obtained from bituminous minerals, other than Operations of refining and/or one or more specific process(es)(1)
crude; preparations not elsewhere specified or included, containing by
or
weight 70 % or more of petroleum oils or of oils obtained from bituminous
minerals, those oils being the basic constituents of the preparations; waste Other operations in which all the materials used are classified within a heading
oils other than that of the product. However, materials of the same heading as the
product may be used, provided that their total value does not exceed 50 % of
the ex-works price of the product
2711 Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more specific process(es)(1)
or
Other operations in which all the materials used are classified within a heading
other than that of the product. However, materials of the same heading as the
product may be used, provided that their total value does not exceed 50 % of
the ex-works price of the product
2712 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, Operations of refining and/or one or more specific process(es)(1)
ozokerite, lignite wax, peat wax, other mineral waxes, and similar products
or
obtained by synthesis or by other processes, whether or not coloured
Other operations in which all the materials used are classified within a heading
other than that of the product. However, materials of the same heading as the
product may be used, provided that their total value does not exceed 50 % of
the ex-works price of the product
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or Operations of refining and/or one or more specific process(es)(1)
of oils obtained from bituminous minerals
or
Other operations in which all the materials used are classified within a heading
other than that of the product. However, materials of the same heading as the
product may be used, provided that their total value does not exceed 50 % of
the ex-works price of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
39/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of Manufacture from materials of any heading, except that of the product.
rare-earth metals, of radioactive elements or of isotopes However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex Chapter 29 Organic chemicals; except for: Specific process(es)(4)
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex 2901 Acyclic hydrocarbons for use as power or heating fuels Specific process(es)(4)
or
Operations of refining and/or one or more specific process(es)(1)
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 50 % of the ex-works price of the product
OJ
L,
19.2.2024
EN40/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
ex 2902 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for Specific process(es)(4)
use as power or heating fuels
or
Operations of refining and/or one or more specific process(es)(1)
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 50 % of the ex-works price of the product
ex 2905 Metal alcoholates of alcohols of this heading and of ethanol Specific process(es)(4)
or
Manufacture from materials of any heading, including other materials of
heading 2905. However, metal alcoholates of this heading may be used,
provided that their total value does not exceed 20 % of the ex-works price of
the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 30 Pharmaceutical products Specific process(es)(4)
or
Manufacture from materials of any heading
Chapter 31 Fertilizers Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
41/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and Specific process(es)(4)
other colouring matter; paints and varnishes; putty and other mastics; inks
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Specific process(es)(4)
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating Specific process(es)(4)
preparations, artificial waxes, prepared waxes, polishing or scouring
or
preparations, candles and similar articles, modelling pastes, ‘dental waxes’
and dental preparations with a basis of plaster Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
OJ
L,
19.2.2024
EN42/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
Chapter 35 Albuminoidal substances; modified starches; glues; enzymes Specific process(es)(4)
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 40 %
of the ex-works price of the product
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain Specific process(es)(4)
combustible preparations
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 37 Photographic or cinematographic goods Specific process(es)(4)
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
43/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
ex Chapter 38 Miscellaneous chemical products; except for: Specific process(es)(4)
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used, provided
that their total value does not exceed 20 % of the ex-works price of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity
improvers, anti-corrosive preparations and other prepared additives, for
mineral oils (including gasoline) or for other liquids used for the same
purposes as mineral oils:
— Prepared additives for lubricating oil, containing petroleum oils or oils Specific process(es)(4)
obtained from bituminous minerals
or
Manufacture in which the value of all the materials of heading 3811used does
not exceed 50 % of the ex-works price of the product
ex 3824 99and Biodiesel Manufacture in which biodiesel is obtained through transesterification and/or
ex 3826 00 esterification or through hydro-treatment
Chapter 39 Plastics and articles thereof Specific process(es)(4)
or
Manufacture from materials of any heading, except that of the product.
However, materials of the same subheading as the product may be used,
provided that their total value does not exceed 20 % of the ex-works price of
the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
OJ
L,
19.2.2024
EN44/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex 4012 Retreaded pneumatic, solid or cushion tyres, of rubber Retreading of used tyres
ex Chapter 41 Raw hides and skins (other than furskins) and leather; except for Manufacture from materials of any heading, except that of the product
4104to 4106 Tanned or crust hides and skins, without wool or hair on, whether or not Re-tanning of tanned leather
split, but not further prepared
or
Manufacture from materials of any heading, except that of the product
Chapter 42 Articles of leather; saddlery and harness; travel goods, handbags and similar Manufacture from materials of any heading, except that of the product,
containers; articles of animal gut (other than silk worm gut)
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex Chapter 43 Furskins and artificial fur; manufactures thereof; except for: Manufacture from materials of any heading, except that of the product
ex 4302 Tanned or dressed furskins, assembled:
— Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non-assembled
tanned or dressed furskins
— Other Manufacture from non-assembled, tanned or dressed furskins
4303 Articles of apparel, clothing accessories and other articles of furskin Manufacture from non-assembled tanned or dressed furskins of heading 4302
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
45/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
ex Chapter 44 Wood and articles of wood; wood charcoal; except for: Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex 4407 Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding Planing, sanding or end-jointing
6 mm, planed, sanded or end-jointed
ex 4408 Sheets for veneering (including those obtained by slicing laminated wood) Splicing, planing, sanding or end-jointing
and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood
sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed,
sanded or end-jointed
ex 4410to ex 4413 Beadings and mouldings, including moulded skirting and other moulded Beading or moulding
boards
ex 4415 Packing cases, boxes, crates, drums and similar packings, of wood Manufacture from boards not cut to size
ex 4418 — Builders’ joinery and carpentry of wood Manufacture from materials of any heading, except that of the product.
However, cellular wood panels, shingles and shakes may be used
— Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading, except drawn wood of heading 4409
Chapter 45 Cork and articles of cork Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
OJ
L,
19.2.2024
EN46/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; basketware Manufacture from materials of any heading, except that of the product
and wickerwork
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and Manufacture from materials of any heading, except that of the product
scrap) paper or paperboard
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 49 Printed books, newspapers, pictures and other products of the printing Manufacture from materials of any heading except that of the product
industry; manuscripts, typescripts and plans
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that of the product
ex 5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and Carding or combing of silk waste
garnetted stock), carded or combed
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
47/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
5004to ex 5006 Silk yarn and yarn spun from silk waste (2)
Spinning of natural fibres
or
Extrusion of man-made continuous filament combined with spinning
or
Extrusion of man-made continuous filament combined with twisting
or
Twisting combined with any mechanical operation
5007 Woven fabrics of silk or of silk waste (2)
Spinning of natural and/or man-made staple fibres combined with weaving
or
Extrusion of man-made filament yarn combined with weaving
or
Twisting or any mechanical operation combined with weaving
or
Weaving combined with dyeing
or
Yarn dyeing combined with weaving
or
Weaving combined with printing
or
Printing (as standalone operation)
OJ
L,
19.2.2024
EN48/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: Manufacture from materials of any heading, except that of the product
5106to 5110 Yarn of wool, of fine or coarse animal hair or of horsehair (2)
Spinning of natural fibres
or
Extrusion of man-made fibres combined with spinning
or
Twisting combined with any mechanical operation
5111to 5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair: (2)
Spinning of natural and/or man-made staple fibres combined with weaving
or
Extrusion of man-made filament yarn combined with weaving
or
Weaving combined with dyeing
or
Yarn dyeing combined with weaving
or
Weaving combined with printing
or
Printing (as standalone operation)
ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
49/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
5204to 5207 Yarn and thread of cotton (2)
Spinning of natural fibres
or
Extrusion of man-made fibres combined with spinning
or
Twisting combined with any mechanical operation
5208to 5212 Woven fabrics of cotton (2)
Spinning of natural and/or man-made staple fibres combined with weaving
or
Extrusion of man-made filament yarn combined with weaving
or
Twisting or any mechanical operation combined with weaving
or
Weaving combined with dyeing or with coating or with laminating
or
Yarn dyeing combined with weaving
or
Weaving combined with printing
or
Printing (as standalone operation)
ex Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; Manufacture from materials of any heading, except that of the product
except for:
OJ
L,
19.2.2024
EN50/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
5306to 5308 Yarn of other vegetable textile fibres; (2)
paper yarn Spinning of natural fibres
or
Extrusion of man-made fibres combined with spinning
or
Twisting combined with any mechanical operation
5309to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: (2)
Spinning of natural and/or man-made staple fibres combined with weaving
or
Extrusion of man-made filament yarn combined with weaving
or
Weaving combined with dyeing or with coating or with laminating
or
Yarn dyeing combined with weaving
or
Weaving combined with printing
or
Printing (as standalone operation)
5401to 5406 Yarn, monofilament and thread of man-made filaments (2)
Spinning of natural fibres
or
Extrusion of man-made fibres combined with spinning
or
Twisting combined with any mechanical operation
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
51/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
5407and 5408 Woven fabrics of man-made filament yarn (2)
Spinning of natural and/or man-made staple fibres combined with weaving
or
Extrusion of man-made filament yarn combined with weaving
or
Twisting or any mechanical operation combined with weaving
or
Yarn dyeing combined with weaving
or
Weaving combined with dyeing or with coating or with laminating
or
Weaving combined with printing
or
Printing (as standalone operation)
5501to 5507 Man-made staple fibres Extrusion of man-made fibres
5508to 5511 Yarn and sewing thread of man-made staple fibres (2)
Spinning of natural fibres
or
Extrusion of man-made fibres combined with spinning
or
Twisting combined with any mechanical operation
OJ
L,
19.2.2024
EN52/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
5512to 5516 Woven fabrics of man-made staple fibres: (2)
Spinning of natural and/or man-made staple fibres combined with weaving
or
Extrusion of man-made filament yarn combined with weaving
or
Twisting or any mechanical operation combined with weaving
or
Weaving combined with dyeing or with coating or with laminating
or
Yarn dyeing combined with weaving
or
Weaving combined with printing
or
Printing (as standalone operation)
ex Chapter 56 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and (2)
cables and articles thereof; except for:
Spinning of natural fibres
or
Extrusion of man-made fibres combined with spinning
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
53/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
5601 Wadding of textile materials and articles thereof; textile fibres, not exceeding Spinning of natural fibres
5 mm in length (flock), textile dust and mill neps
or
Extrusion of man-made fibres combined with spinning
or
Flocking combined with dyeing or printing
or
Coating, flocking, laminating, or metalizing combined with at least two other
main preparatory or finishing operations (such as calendering, shrink-
resistance processes, heat setting, permanent finishing) provided that the value
of all the materials used does not exceed 50 % of the ex-works price of the
product
5602 Felt, whether or not impregnated, coated, covered or laminated:
— Needleloom felt (2)
Extrusion of man-made fibres combined with fabric formation.
However:
— polypropylene filament of heading 5402,
— polypropylene fibres of heading 5503or 5506, or
— polypropylene filament tow of heading 5501,
of which the denomination in all cases of a single filament or fibre is less
than 9 decitex, may be used, provided that their total value does not exceed
40 % of the ex-works price of the product
or
Non-woven fabric formation alone in the case of felt made from natural
fibres
OJ
L,
19.2.2024
EN54/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
— Other (2)
Extrusion of man-made fibres combined with fabric formation
or
Non-woven fabric formation alone in the case of other felt made from natural
fibres
5603 Nonwovens whether or not impregnated, coated, covered or laminated
5603 11to 5603 14 Nonwovens whether or not impregnated, coated, covered or laminated of Manufacture from
man-made filaments
— directionally or randomly oriented filaments
or
— substances or polymers of natural or man-made origin,
followed in both cases by bonding into a nonwoven
5603 91to 5603 94 Nonwovens whether or not impregnated, coated, covered or laminated, Manufacture from
other than of man-made filaments
— directionally or randomly oriented staple fibres
and/or
— chopped yarns, of natural or man-made origin,
followed in both by bonding into a nonwoven
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of
heading 5404or 5405, impregnated, coated, covered or sheathed with
rubber or plastics:
— Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered
— Other (2)
Spinning of natural fibres
or
Extrusion of man-made fibres combined with spinning
or
Twisting combined with any mechanical operation
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
55/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like (2)
of heading 5404or 5405, combined with metal in the form of thread, strip
Spinning of natural and/or man-made staple fibres
or powder or covered with metal
or
Extrusion of man-made fibres combined with spinning
or
Twisting combined with any mechanical operation
5606 Gimped yarn, and strip and the like of heading 5404or 5405, gimped (other (2)
than those of heading 5605and gimped horsehair yarn); chenille yarn
Extrusion of man-made fibres combined with spinning
(including flock chenille yarn); loop wale-yarn
or
Twisting combined with gimping
or
Spinning of natural and/or man-made staple fibres
or
Flocking combined with dyeing
Chapter 57 Carpets and other textile floor coverings: (2)
Spinning of natural and/or man-made staple fibres combined with weaving or
with tufting
or
Extrusion of man-made filament yarn combined with weaving or with tufting
or
Manufacture from coir yarn or sisal yarn or jute yarn or classical ring spun
viscose yarn
or
Tufting combined with dyeing or with printing
or
OJ
L,
19.2.2024
EN56/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
Tufting or weaving of man-made filament yarn combined with coating or with
laminating the product
or
Flocking combined with dyeing or with printing
or
Extrusion of man-made fibres combined with non-woven techniques
including needle punching
Jute fabric may be used as a backing.
ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; (2)
embroidery; except for:
Spinning of natural and/or man-made staple fibres combined with weaving or
tufting
or
Extrusion of man-made filament yarn combined with weaving or with tufting
or
Weaving combined with dyeing or with flocking or with coating or with
laminating or with metalizing
or
Tufting combined with dyeing or with printing
or
Flocking combined with dyeing or with printing
or
Yarn dyeing combined with weaving
or
Weaving combined with printing
or
Printing (as standalone operation)
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
57/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
5805 Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais Manufacture from materials of any heading, except that of the product
and the like, and needle-worked tapestries (for example, petit point, cross
stitch), whether or not made up
5810 Embroidery in the piece, in strips or in motifs Embroidering in which the value of all the materials of any heading, except that
of the product, used does not exceed 50 % of the ex-works price of the product
5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for Weaving combined with dyeing or with flocking or with coating or with
the outer covers of books or the like; tracing cloth; prepared painting canvas; laminating or with metalizing
buckram and similar stiffened textile fabrics of a kind used for hat
or
foundations
Flocking combined with dyeing or with printing
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides,
polyesters or viscose rayon:
— Containing not more than 90 % by weight of textile materials Weaving
— Other Extrusion of man-made fibres combined with weaving
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other Weaving combined with impregnating or with coating or with covering or
than those of heading 5902 with laminating or with metalizing
or
Weaving combined with printing
or
Printing (as standalone operation)
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a (2)
coating or covering applied on a textile backing, whether or not cut to shape
Weaving combined with dyeing or with coating or with laminating or with
metalizing
Jute fabric may be used as a backing.
OJ
L,
19.2.2024
EN58/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
5905 Textile wall coverings: Weaving, knitting or non-woven fabric formation combined with
impregnating or with coating or with covering or with laminating or with
— Impregnated, coated, covered or laminated with rubber, plastics or other
metalizing
materials
— Other (2)
Spinning of natural and/or man-made staple fibres combined with weaving
or
Extrusion of man-made filament yarn combined with weaving
or
Weaving, knitting or non-woven fabric formation combined with dyeing or
with coating or with laminating
or
Weaving combined with printing
or
Printing (as standalone operation)
5906 Rubberised textile fabrics, other than those of heading 5902: (2)
— Knitted or crocheted fabrics
Spinning of natural and/or man-made staple fibres combined with
knitting/crocheting
or
Extrusion of man-made filament yarn combined with knitting/crocheting
or
Knitting or crocheting combined with rubberising
or
Rubberising combined with at least two other main preparatory or finishing
operations (such as calendering, shrink-resistance processes, heat setting,
permanent finishing) provided that the value of all the materials used does not
exceed 50 % of the ex-works price of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
59/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
— Other fabrics made of synthetic filament yarn, containing more than Extrusion of man-made fibres combined with weaving
90 % by weight of textile materials
— Other Weaving, knitting or non-woven process combined with dyeing or with
coating/rubberising
or
Yarn dyeing combined with weaving, knitting or non-woven process
or
Rubberising combined with at least two other main preparatory or finishing
operations (such as calendering, shrink-resistance processes, heat setting,
permanent finishing) provided that the value of all the materials used does not
exceed 50 % of the ex-works price of the product
5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas Weaving or knitting or non-woven fabric formation combined with dyeing or
being theatrical scenery, studio back-cloths or the like with printing or with coating or with impregnating or with covering
or
Flocking combined with dyeing or with printing
or
Printing (as standalone operation)
5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or
the like; incandescent gas mantles and tubular knitted gas mantle fabric
therefore, whether or not impregnated:
— Incandescent gas mantles, impregnated Manufacture from tubular knitted/crocheted gas mantle fabric
— Other Manufacture from materials of any heading, except that of the product
OJ
L,
19.2.2024
EN60/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
5909to 5911 Textile articles of a kind suitable for industrial use: (2)
Spinning of natural and/or of man-made staple fibres combined with weaving
or
Extrusion of man-made fibres combined with weaving
or
Weaving combined with dyeing or with coating or with laminating
or
Coating, flocking, laminating or metalizing combined with at least two other
main preparatory or finishing operations (such as calendering, shrink-
resistance processes, heat setting, permanent finishing) provided that the value
of all the materials used does not exceed 50 % of the ex-works price of the
product
Chapter 60 Knitted or crocheted fabrics (2)
Spinning of natural and/or man-made staple fibres combined with
knitting/crocheting
or
Extrusion of man-made filament yarn combined with knitting/crocheting
or
Knitting/crocheting combined with dyeing or with flocking or with coating or
with laminating or with printing
or
Flocking combined with dyeing or with printing
or
Yarn dyeing combined with knitting/crocheting
or
Twisting or texturing combined with knitting/crocheting provided that the
value of the non-twisted/non-textured yarns used does not exceed 50 % of the
ex-works price of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
61/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted:
— Obtained by sewing together or otherwise assembling, two or more (2)(3)
pieces of knitted or crocheted fabric which have been either cut to form
Knitting or crocheting combined with making-up including cutting of fabric
or obtained directly to form
— Other (2)
Spinning of natural and/or man-made staple fibres combined with knitting or
crocheting
or
Extrusion of man-made filament yarn combined with knitting or crocheting
or
Knitting and making-up in one operation
ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted; except (2)(3)
for:
Weaving combined with making-up including cutting of fabric
or
Making-up including cutting of fabric preceded by printing (as standalone
operation)
ex 6202, ex 6204, Women’s, girls’ and babies’ clothing and clothing accessories for babies, (3)
ex 6206, ex 6209and embroidered
Weaving combined with making-up including cutting of fabric
ex 6211
or
Manufacture from unembroidered fabric, provided that the value of the
unembroidered fabric used does not exceed 40 % of the ex-works price of the
product
OJ
L,
19.2.2024
EN62/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
ex 6210and ex 6216 Fire-resistant equipment of fabric covered with foil of aluminised polyester (2)(3)
Weaving combined with making-up including cutting of fabric
or
Coating or laminating provided that the value of the uncoated or unlaminated
fabric used does not exceed 40 % of the ex-works price of the product,
combined with making-up including cutting of fabric
ex 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and (2)(3)
parts thereof, knitted or crocheted, obtained by sewing together or otherwise
Knitting combined with making-up including cutting of fabric
assembling, two or more pieces of knitted or crocheted fabric which have
been either cut to form or obtained directly to form or
Making-up including cutting of fabric preceded by printing (as standalone
operation)
6213and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
— Embroidered (2)(3)
Weaving combined with making-up including cutting of fabric
or
Manufacture from unembroidered fabric, provided that the value of the
unembroidered fabric used does not exceed 40 % of the ex-works price of the
product
or
Making-up including cutting of fabric
preceded by printing (as standalone operation)
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
63/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
— Other (2)(3)
Weaving combined with making-up including cutting of fabric
or
Making-up preceded by printing (as standalone operation)
6217 Other made up clothing accessories; parts of garments or of clothing
accessories, other than those of heading 6212:
— Embroidered (3)
Weaving combined with making-up including cutting of fabric
or
Manufacture from unembroidered fabric, provided that the value of the
unembroidered fabric used does not exceed 40 % of the ex-works price of the
product
or
Making-up preceded by printing (as standalone operation)
— Fire-resistant equipment of fabric covered with foil of aluminised polye (3)
ster
Weaving combined with making-up including cutting of fabric
or
Coating or laminating provided that the value of the uncoated or unlaminated
fabric used does not exceed 40 % of the ex-works price of the product
combined with making-up including cutting of fabric
OJ
L,
19.2.2024
EN64/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
— Interlinings for collars and cuffs, cut out Manufacture:
— from materials of any heading, except that of the product, and
— in which the value of all the materials used does not exceed 40 % of the
ex-works price of the product
— Other (3)
Weaving combined with making-up including cutting of fabric
ex Chapter 63 Other made-up textile articles; sets; worn clothing and worn textile articles; Manufacture from materials of any heading, except that of the product
rags; except for:
6301to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
— Of felt, of nonwovens (2)
Non-woven fabric formation combined with making-up including cutting of
fabric
— Other:
- - Embroidered (2)(3)
Weaving or knitting/crocheting combined with making-up including cutting
of fabric
or
Manufacture from unembroidered fabric (other than knitted or crocheted),
provided that the value of the unembroidered fabric used does not exceed 40 %
of the ex-works price of the product
- - Other (2)(3)
Weaving or knitting/crocheting combined with making-up including cutting
of fabric
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
65/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
6305 Sacks and bags, of a kind used for the packing of goods (2)Extrusion of man-made fibres or spinning of natural and/or man-made
staple fibres, combined with weaving or with knitting and making-up
including cutting of fabric
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or
landcraft; camping goods:
— Of nonwovens (2)(3)
Non-woven fabric formation combined with making-up including cutting of
fabric
— Other (2)(3)
Weaving combined with making-up including cutting of fabric
6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used does not exceed 40 %
of the ex-works price of the product
6308 Sets consisting of woven fabric and yarn, whether or not with accessories, for Each item in the set must satisfy the rule which would apply to it if it were not
making up into rugs, tapestries, embroidered table cloths or serviettes, or included in the set. However, non-originating articles may be incorporated,
similar textile articles, put up in packings for retail sale provided that their total value does not exceed 15 % of the ex-works price of
the set
ex Chapter 64 Footwear, gaiters and the like; parts of such articles; except for Manufacture from materials of any heading, except from assemblies of uppers
affixed to inner soles or to other sole components of heading 6406
6406 Parts of footwear (including uppers whether or not attached to soles other Manufacture from materials of any heading, except that of the product
than outer soles); removable in-soles, heel cushions and similar articles;
gaiters, leggings and similar articles, and parts thereof
Chapter 65 Headgear and parts thereof Manufacture from materials of any heading, except that of the product
OJ
L,
19.2.2024
EN66/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, Manufacture from materials of any heading, except that of the product
and parts thereof:
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 67 Prepared feathers and down and articles made of feathers or of down; Manufacture from materials of any heading, except that of the product
artificial flowers; articles of human hair
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 70 %
of the ex-works price of the product
Chapter 69 Ceramic products Manufacture from materials of any heading, except that of the product
ex Chapter 70 Glass and glassware Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of Manufacture from materials of any heading, except that of the product
glass, of a kind used for the conveyance or packing of goods; preserving jars
or
of glass; stoppers, lids and other closures, of glass
Cutting of glassware, provided that the total value of the uncut glassware used
does not exceed 50 % of the ex-works price of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
67/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or Manufacture from materials of any heading, except that of the product
similar purposes (other than that of heading 7010or 7018)
ex Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, Manufacture from materials of any heading, except that of the product
metals clad with precious metal, and articles thereof; imitation jewellery;
or
coin; except for:
Manufacture in which the value of all the materials used does not exceed 70 %
of the ex-works price of the product
ex 7102, ex 7103and Worked precious or semi-precious stones (natural, synthetic or Manufacture of materials of any subheading except that of the product
ex 7104 reconstructed)
7106, 7108and 7110 Precious metals:
— Unwrought Manufacture from materials of any heading, except those of headings 7106,
7108and 7110, or
electrolytic, thermal or chemical separation of precious metals of
heading 7106, 7108or 7110, or
fusion and/or alloying of precious metals of heading 7106, 7108or 7110with
each other or with base metals or purification
— Semi-manufactured or in powder form Manufacture from unwrought precious metals
ex 7107, ex 7109and Metals clad with precious metals, semi-manufactured Manufacture from metals clad with precious metals, unwrought
ex 7111
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the product
7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading 7201, 7202, 7203, 7204or 7205
7208to 7212 Flat-rolled products of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207
OJ
L,
19.2.2024
EN68/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
7213to 7216 Bars and sections bars and rods, angles, shapes and sections of iron or non- Manufacture from ingots or other primary forms of heading 7206
alloy steel
7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207
7218 91and 7218 99 Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204or 7205
7219to 7222 Flat-rolled products, bars and rods, angles, shapes and sections of stainless Manufacture from ingots or other primary forms of heading 7218
steel
7223 Wire of stainless steel Manufacture from semi-finished materials of heading 7218
7224 90 Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204or 7205
7225to 7228 Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; Manufacture from ingots or other primary forms of heading 7206, 7218
angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of or 7224
alloy or non-alloy steel
7229 Wire of other alloy steel Manufacture from semi-finished materials of heading 7224
ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any heading, except that of the product
ex 7301 Sheet piling Manufacture from materials of heading 7207
7302 Railway or tramway track construction material of iron or steel, the Manufacture from materials of heading 7206
following: rails, check-rails and rack rails, switch blades, crossing frogs, point
rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair
wedges, sole plates (base plates), rail clips, bedplates, ties and other material
specialised for jointing or fixing rails
7304, 7305and 7306 Tubes, pipes and hollow profiles, of iron or steel Manufacture from materials of heading 7206to 7212and 7218or 7224
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
69/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
ex 7307 Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting Turning, drilling, reaming, threading, deburring and sandblasting of forged
of several parts blanks, provided that the total value of the forged blanks used does not exceed
35 % of the ex-works price of the product
7308 Structures (excluding prefabricated buildings of heading 9406) and parts of Manufacture from materials of any heading, except that of the product.
structures (for example, bridges and bridge-sections, lock-gates, towers, However, welded angles, shapes and sections of heading 7301may not be used
lattice masts, roofs, roofing frameworks, doors and windows and their
frames and thresholds for doors, shutters, balustrades, pillars and columns),
of iron or steel; plates, rods, angles, shapes, sections, tubes and the like,
prepared for use in structures, of iron or steel
ex 7315 Skid chain Manufacture in which the value of all the materials of heading 7315used does
not exceed 50 % of the ex-works price of the product
ex Chapter 74 Copper and articles thereof; except for: Manufacture from materials of any heading, except that of the product
7403 Refined copper and copper alloys, unwrought Manufacture from materials of any heading
7408 Copper wire Manufacture:
— From materials of any heading, except that of the product, and
— In which the value of all the materials used does not exceed 50 % of the
ex-works price of the product
Chapter 75 Nickel and articles thereof Manufacture from materials of any heading, except that of the product
ex Chapter 76 Aluminium and articles thereof; except for: Manufacture:
— From materials of any heading, except that of the product, and
— In which the value of all the materials used does not exceed 50 % of the
ex-works price of the product
OJ
L,
19.2.2024
EN70/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
7601 Unwrought aluminium Manufacture:
— From materials of any heading, except that of the product, and
— In which the value of all the materials used does not exceed 50% of the
ex-works price of the product
or
Manufacture by thermal or electrolytic treatment from unalloyed aluminium
or waste and scrap of aluminium
7602 Aluminium waste or scrap Manufacture from materials of any heading, except that of the product
ex 7616 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing Manufacture:
fabric and similar materials (including endless bands) of aluminium wire, and
— From materials of any heading, except that of the product. However, gauze,
expanded metal of aluminium
cloth, grill, netting, fencing, reinforcing fabric and similar materials
(including endless bands) of aluminium wire, or expanded metal of alumi
nium may be used; and
— In which the value of all the materials used does not exceed 50 % of the
ex-works price of the product
Chapter 78 Lead and articles thereof Manufacture from materials of any heading, except that of the product
Chapter 79 Zinc and articles thereof Manufacture from materials of any heading, except that of the product
Chapter 80 Tin and articles thereof Manufacture from materials of any heading, except that of the product
Chapter 81 Other base metals; cermets; articles thereof Manufacture from materials of any heading
ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of Manufacture from materials of any heading, except that of the product
base metal; except for:
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
71/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
8206 Tools of two or more of the headings 8202to 8205, put up in sets for retail Manufacture from materials of any heading, except those of headings 8202
sale to 8205. However, tools of headings 8202to 8205may be incorporated into
the set, provided that their total value does not exceed 15 % of the ex-works
price of the set
Chapter 83 Miscellaneous articles of base metal Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts Manufacture from materials of any heading, except that of the product
thereof; except for:
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
8407 Spark-ignition reciprocating or rotary internal combustion piston engines Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
8408 Compression-ignition internal combustion piston engines (diesel or semi- Manufacture in which the value of all the materials used does not exceed 50 %
diesel engines) of the ex-works price of the product
8425to 8430 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks: Manufacture from materials of any heading, except that of the product and
heading 8431
Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle
carriers and works trucks fitted with a crane or
Fork-lift trucks; other works trucks fitted with lifting or handling equipment Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
OJ
L,
19.2.2024
EN72/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
Other lifting, handling, loading or unloading machinery (for example, lifts,
escalators, conveyors, teleferics)
Self-propelled bulldozers, angledozers, graders, levellers, scrapers,
mechanical shovels, excavators, shovel loaders, tamping machines and
roadrollers
Other moving, grading, levelling, scraping, excavating, tamping, compacting,
extracting or boring machinery, for earth, minerals or ores; piledrivers and
pile extractors; snowploughs and snowblowers
8444to 8447 Machines for extruding, drawing, texturing or cutting man-made textile Manufacture from materials of any heading, except that of the product and
materials: heading 8448
Machines for preparing textile fibres; spinning, doubling or twisting or
machines and other machinery for producing textile yarns; textile reeling or
Manufacture in which the value of all the materials used does not exceed 50 %
winding (including weft-winding) machines and machines for preparing
of the ex-works price of the product
textile yarns for use on the machines of heading 8446or 8447
Weaving machines (looms):
Knitting machines, stitch-bonding machines and machines for making
gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines
for tufting
8456to 8465 Machine tools for working any material by removal of material Manufacture from materials of any heading, except that of the product and
heading 8466
Machining centres, unit construction machines (single station) and multi-
station transfer machines, for working metal or
Lathes for removing metal Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Machine tools
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
73/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
8470to 8472 Calculating machines and pocket-size data-recording, reproducing and Manufacture from materials of any heading, except that of the product and
displaying machines with calculating functions; accounting machines, heading 8473
postage- franking machines, ticket-issuing machines and similar machines,
or
incorporating a calculating device; cash registers
Manufacture in which the value of all the materials used does not exceed 50 %
Automatic data-processing machines and units thereof; magnetic or optical
of the ex-works price of the product
readers, machines for transcribing data onto data media in coded form and
machines for processing such data
Other office machines
ex Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and Manufacture from materials of any heading, except that of the product
reproducers, television image and sound recorders and reproducers, and
or
parts and accessories of such articles; except for:
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
8501to 8502 Electric motors and generators Manufacture from materials of any heading, except that of the product and
heading 8503
Electric generating sets and rotary converters
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
8519, 8521 Sound recording or sound reproducing apparatus Manufacture from materials of any heading, except that of the product and
heading 8522
Video recording or reproducing apparatus, whether or not incorporating a
video tuner or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
OJ
L,
19.2.2024
EN74/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
8525to 8528 Transmission apparatus for radio-broadcasting or television, television Manufacture from materials of any heading, except that of the product and
cameras, digital cameras and video camera recorders heading 8529
Radar apparatus, radio navigational aid apparatus and radio remote control or
apparatus
Manufacture in which the value of all the materials used does not exceed 50 %
Reception apparatus for radio-broadcasting of the ex-works price of the product
Monitors and projectors, not incorporating television reception apparatus;
reception apparatus for television, or video recording or reproducing
apparatus
8535to 8537 Electrical apparatus for switching or protecting electrical circuits, or for Manufacture from materials of any heading, except that of the product and
making connections to or in electrical circuits; connectors for optical fibres, heading 8538
optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and
or
other bases, for electric control or the distribution of electricity:
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
8542 31to 8542 39 Monolithic integrated circuits Diffusion in which integrated circuits are formed on a semi-conductor
substrate by the selective introduction of an appropriate dopant assembled or
not and/or tested in a non-party
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
8544to 8548 Insulated wire, cable (and other insulated electric conductors, optical fibre Manufacture in which the value of all the materials used does not exceed 50 %
cables of the ex-works price of the product
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other
articles of graphite or other carbon, of a kind used for electrical purposes
Electrical insulators of any material
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
75/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
Insulating fittings for electrical machines, appliances or equipment, electrical
conduit tubing and joints therefor, of base metal lined with insulating
material
Waste and scrap of primary cells, primary batteries and electric
accumulators; spent primary cells, spent primary batteries and spent electric
accumulators; electrical parts of machinery or apparatus, not specified or
included elsewhere in this Chapter
Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or Manufacture in which the value of all the materials used does not exceed 50 %
tramway track fixtures and fittings and parts thereof; mechanical (including of the ex-works price of the product
electro-mechanical) traffic signalling equipment of all kinds
ex Chapter 87 Vehicles other than railway or tramway rolling-stock, and parts and Manufacture in which the value of all the materials used does not exceed 45 %
accessories thereof; except for: of the ex-works price of the product
8708 Parts and accessories for vehicles of headings 8701to 8705 Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, Manufacture from materials of any heading, except that of the product
with or without side-cars; side-cars
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 88 Aircraft, spacecraft, and parts thereof Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
OJ
L,
19.2.2024
EN76/135
ELI:
http://data.europa.eu/eli/dec/2024/390/oj
Working or processing, carried out on non-originating materials, which confers
Heading Description of product
originating status
(1) (2) (3)
Chapter 89 Ships, boats and floating structures Manufacture from materials of any heading, except that of the product;
however, hulls of heading 8906may not be used
or
Manufacture in which the value of all the materials used does not exceed 40 %
of the ex-works price of the product
ex Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, Manufacture from materials of any heading, except that of the product
medical or surgical instruments and apparatus; parts and accessories thereof;
or
except for:
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
9001 50 Spectacle lenses of other materials than glass Manufacture from materials of any heading, except that of the product
or
Manufacture in which one of the following operations is made:
— surfacing of the semi-finished lens into a finished ophthalmic lens with
optical corrective power meant to be mounted on a pair of spectacles
— coating of the lens through appropriate treatments to improve vision and
ensure protection of the wearer
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 91 Clocks and watches and parts thereof Manufacture in which the value of all the materials used does not exceed 40 %
of the ex-works price of the product
Chapter 92 Musical instruments; parts and accessories of such articles Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 93 Arms and ammunition; parts and accessories thereof Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
EN
OJ
L,
19.2.2024ELI:
http://data.europa.eu/eli/dec/2024/390/oj
77/135
Working or processing, carried out on non-originating materials, which confers
Heading Description of product originating status
(1) (2) (3)
Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar Manufacture from materials of any heading, except that of the product
stuffed furnishings; lamps and lighting fittings, not elsewhere specified or
or
included; illuminated signs, illuminated name-plates and the like;
prefabricated buildings Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 95 Toys, games and sports requisites; parts and accessories thereof Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 96 Miscellaneous manufactured articles Manufacture from materials of any heading, except that of the product
or
Manufacture in which the value of all the materials used does not exceed 50 %
of the ex-works price of the product
Chapter 97 Works of art, collectors’ pieces and antiques Manufacture from materials of any heading, except that of the product
(1) For the special conditions relating to “specific process(es)”, see Introductory Notes 8.1 to 8.3.
(2) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
(3) See Introductory Note 7.
(4) See Introductory Note 9.
OJ
L,
19.2.2024
ENEN
OJ L, 19.2.2024
ANNEX III
TEXT OF THE ORIGIN DECLARATION
The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However,
the footnotes do not have to be reproduced.
Albanian version
Eksportuesi i produkteve të mbuluara nga ky dokument (autorizim doganor Nr. ........ (1)) deklaron që përveç rasteve
kur tregohet qartësisht ndryshe, këto produkte janë me origjine preferenciale ....................................... (2).
Arabic version
Bosnian version
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br ........... (1)) izjavljuje da su, osim ako je to
drugačije izričito navedeno, ovi proizvodi ................................................ (2) preferencijalnog porijekla.
Bulgarian version
Износителят на продуктите, обхванати от този документ (митническо разрешение № . .......... (1)) декларира, че освен
където ясно е отбелязано друго, тези продукти са с ........................................ преференциален произход (2).
Croatian version
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br............... (1)) izjavljuje da su, osim ako je
drukčije izričito navedeno, ovi proizvodi ................................................ (2) preferencijalnog podrijetla.
Czech version
Vývozce výrobků uvedených v tomto dokumentu (číslo povolení ........ (1)) prohlašuje, že kromě zřetelně označených
mají tyto výrobky preferenční původ v .............................................................................. (2).
Danish version
Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. . ............... (1)),
erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i .............................. (2).
Dutch version
De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ....... (1)), verklaart dat,
behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ............. oorsprong zijn (2).
English version
The exporter of the products covered by this document (customs authorisation No ........... (1)) declares that, except
where otherwise clearly indicated, these products are of .......................................... (2) preferential origin.
Estonian version
Käesoleva dokumendiga hõlmatud toodete eksportija (tolli luba nr. ........ (1)) deklareerib, et need tooted on ........
(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
78/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
Faeroese version
Ùtflytarin av vørunum, sum hetta skjal fevnir um (tollvaldsins loyvi nr. .......... (1)) váttar, at um ikki nakað annað er
tilskilað, eru hesar vørur upprunavørur .............................................................................. (2).
Finnish version
Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ........ (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin
ole selvästi merkitty, etuuskohteluun oikeutettuja .................................................. alkuperätuotteita (2).
French version
L'exportateur des produits couverts par le présent document (autorisation douanière n°........... (1)) déclare que, sauf
indication claire du contraire, ces produits ont l'origine préférentielle ............................................... (2).
German version
Der Ausführer (Bewilligungs-Nr. .......... (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese
Waren, soweit nicht anders angegeben, präferenzbegünstigte . ................................ (2) Ursprungswaren sind.
Georgian version
Greek version
Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ’ αριθ. ........... (1)) δηλώνει ότι,
εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ................................... (2).
Hebrew version
Hungarian version
A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ........ (1)) kijelentem, hogy eltérő egyértelmű
jelzés hiányában az áruk kedvezményes . ............................................................. (2) származásúak.
Icelandic version
Útflytjandi framleiðsluvara sem skjal þetta tekur til (leyfi tollyfirvalda nr .......... (1)), lýsir því yfir að vörurnar séu, ef
annars er ekki greinilega getið, af ................................................................... fríðindauppruna (2).
Italian version
L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. .......... (1)) dichiara che,
salvo indicazione contraria, le merci sono di origine preferenziale .................................................. (2).
Latvian version
Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. ....... (1)), deklarē, ka, izņemot tur, kur ir
citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no ................................................ (2).
ELI: http://data.europa.eu/eli/dec/2024/390/oj 79/135EN
OJ L, 19.2.2024
Lithuanian version
Šiame dokumente nurodytų produktų eksportuotojas (muitinės leidimo Nr. .......... (1)) deklaruoja, kad, jeigu aiškiai
nenurodyta kitaip, šie produktai turi ...................................................... (2) lengvatinės kilmės statusą.
Maltese version
L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. ....... (1)) jiddikjara li, ħlief fejn
indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali ..................................... (2).
Montenegrin version
Извозник производа обухваћених овом исправом (царинско овлашћење бр. ........... (1)) изјављује да су, осим ако је тo
другачије изричито наведено, ови производи ........................................... (2) преференцијалног поријекла.
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br ........... (1)) izjavljuje da su, osim ako je to
drugačije izričito navedeno, ovi proizvodi ................................................ (2) preferencijalnog porijekla.
Norwegian version
Eksportøren av produktene omfattet av dette dokument (tollmyndighetenes autorisasjons nr ........... (1)) erklærer at
disse produktene, unntatt hvor annet er tydelig angitt, har ................................... preferanseopprinnelse (2).
Polish version
Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr ................. (1)) deklaruje, że z
wyjątkiem gdzie jest to wyraźnie określone, produkty te mają .......................... (2) preferencyjne pochodzenie.
Portuguese version
O exportador dos produtos cobertos pelo presente documento (autorização aduaneira no....... (1)), declara que, salvo
expressamente indicado em contrário, estes produtos são de origem preferencial ................................... (2).
Romanian version
Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. ............ (1)) declară că, exceptând
cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială ......................... (2).
Serbian version
Извозник производа обухваћених овом исправом (царинско овлашћење бр. ........... (1)) изјављује да су, осим ако је тo
другачије изричито наведено, ови производи ............................................. (2) преференцијалног порекла.
Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlašćenje br ........... (1)) izjavljuje da su, osim ako je to
drugačije izričito navedeno, ovi proizvodi ................................................. (2) preferencijalnog porekla.
Slovak version
Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia .................. (1)) vyhlasuje, že okrem zreteľne
označených, majú tieto výrobky preferenčný pôvod v ............................................................... (2).
80/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
Slovenian version
Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št ............. (1)), izjavlja, da, razen če ni
drugače jasno navedeno, ima to blago preferencialno ....................................................... (2) poreklo.
Spanish version
El exportador de los productos incluidos en el presente documento (autorización aduanera n o ....... (1)) declara que,
salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ............................. (2).
Swedish version
Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ........ (1)) försäkrar att dessa
varor, om inte annat tydligt markerats, har förmånsberättigande .......................................... ursprung (2).
Turkish version
Bu belge kapsamındaki ürünlerin ihracatçısı, (gümrük yetki no: .................... (1)), aksi açıkça belirtilmedikçe, bu
ürünlerin ...................................................................... (2) tercihli menşeli olduğunu beyan eder.
Ukrainian version
Експортер продукцiї, на яку поширюється цей документ (митний дозвiл № ................ (1)), заявляє, що за винятком
випадкiв, де цеявно зазначено, цi товари є товарами преференцiйного походження .................................. (2).
Macedonian version
Извозникот на производите што ги покрива овоj документ (царинскo одобрение бр. ........ (1)) изјавува дека, освен ако
тоа не е јасно поинаку назначено, овие производи се со ................................... (2) преференцијално потекло.
............................................................................................................................
(Place and date) (3)
............................................................................................................................
(Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear
script) (4)
_____________
(1) When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered
in this space. When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space
left blank.
(2) Origin of products to be indicated. When the origin declaration relates in whole or in part, to products originating in Ceuta and Melilla,
the exporter must clearly indicate them in the document on which the declaration is made out, by means of the symbol “CM”.
(3) Those indications may be omitted if the information is contained in the document itself.
(4) In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 81/135EN
OJ L, 19.2.2024
ANNEX IV
SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT
CERTIFICATE EUR.1
PRINTING INSTRUCTIONS
1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may
be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing
not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by
mechanical or chemical means apparent to the eye.
2. The competent authorities of the Contracting Parties may reserve the right to print the forms themselves or
may have them printed by approved printers. In the latter case, each form must include a reference to such
approval. Each form must bear the name and address of the printer or a mark by which the printer can be
identified. It shall also bear a serial number, either printed or not, by which it can be identified.
82/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
MOVEMENT CERTIFICATE
1. Exporter (Name, full address, country) EUR.1 No A 000.000
See notes overleaf before completing this form.
2. Certificate used in preferential trade between
3. Consignee (Name, full address, country)
.....................................................................
(Optional)
and
.....................................................................
(Insert appropriate countries, groups of countries or territories)
4. Country, group of countries 5. Country, group of
or territory in which the countries or territory
products are considered as of destination
originating
6. Transport details (Optional) 7. Remarks
8. Item number; Marks and numbers; Number and kind of 9. Gross mass (kg) 10. Invoices
packages(1); Description of goods or other measure (Optional)
(litres, m3, etc.)
11. CUSTOMS ENDORSEMENT 12. DECLARATION BY THE EXPOR
TER
Declaration certified
I, the undersigned, declare that the
Export document(2)
goods described above meet the
Form .................. No ................. conditions required for the issue of this
certificate.
Of ............................................
Place and date .........................
Customs office ...............................
Stamp .........................................
Issuing country or territory ..................
(Signature)
...............................................
Place and date ................................
...............................................
...............................................
(Signature)
(1) If goods are not packed, indicate number of articles or state ‘in bulk’, as appropriate.
(2) Complete only where the regulations of the exporting country or territory so require.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 83/135EN
OJ L, 19.2.2024
14. RESULT OF VERIFICATION
13. REQUEST FOR VERIFICATION, to
Verification carried out shows that this certificate(1)
☐ was issued by the customs office indicated and that
the information contained therein is accurate.
☐ does not meet the requirements as to authenticity and
accuracy (see remarks appended).
Verification of the authenticity and accuracy of this
certificate is requested.
............................................................. .............................................................
(Place and date) (Place and date)
Stamp Stamp
............................................................. .............................................................
(Signature) (Signature)
(1) Insert X in the appropriate box.
NOTES
1. Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting
the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person
who completed the certificate and endorsed by the Customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item
number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck
through in such a manner as to make any later additions impossible.
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be
identified.
84/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
APPLICATION FOR A MOVEMENT CERTIFICATE
1. Exporter (Name, full address, country) EUR.1 No A 000.000
See notes overleaf before completing this form.
2. Application for a certificate to be used in preferential
trade between
.....................................................................
3. Consignee (Name, full address, country) (Op and
tional)
.....................................................................
(Insert appropriate countries or groups of countries or territories)
4. Country, group of countries 5. Country, group of
or territory in which the countries or territory
products are considered as of destination
originating
6. Transport details (Optional) 7. Remarks
8. Item number; Marks and numbers; Number and kind of 9. Gross mass (kg) 10. Invoices
packages(1) Description of goods or other measure (Optional)
(litres, m3, etc.)
(1) If goods are not packed, indicate number of articles or state “in bulk”, as appropriate.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 85/135EN
OJ L, 19.2.2024
DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY as follows the circumstances which have enabled those goods to meet the above conditions:
............................................................................................................................
............................................................................................................................
............................................................................................................................
............................................................................................................................
SUBMIT the following supporting documents (1):
............................................................................................................................
............................................................................................................................
............................................................................................................................
............................................................................................................................
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which those authorities
may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of
my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;
REQUEST the issue of the attached certificate for those goods.
............................................................................................................................
(Place and date)
............................................................................................................................
(Signature)
_____________
(1) For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to the products used in
manufacture or to the goods re-exported in the same state.
86/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
ANNEX V
SPECIAL CONDITIONS CONCERNING PRODUCTS ORIGINATING IN CEUTA AND MELILLA
Sole Article
1. Providing they comply with the non-alteration rule of Article 14 of Appendix I, the following shall be considered
as:
(1) products originating in Ceuta and Melilla:
(a) products wholly obtained in Ceuta and Melilla;
(b) products obtained in Ceuta and Melilla in the manufacture of which products other than products wholly obtained
in Ceuta and Melilla are used, provided that:
(i) the said products have undergone sufficient working or processing within the meaning of Article 4 of
Appendix I; or that
(ii) those products originate in the importing Contracting Party or in the European Union, provided that they have
been submitted to working or processing which goes beyond the operations referred to in Article 6 of
Appendix I;
(2) products originating in the exporting Contracting Party, other than the European Union:
(a) products wholly obtained in the exporting Contracting Party;
(b) products obtained in the exporting Contracting Party, in the manufacture of which products other than products
wholly obtained in the exporting Contracting Party are used, provided that:
(i) those products have undergone sufficient working or processing within the meaning of Article 4 of Appendix
I; or
(ii) those products originate in Ceuta and Melilla or in the European Union, and they have been submitted to
working or processing which goes beyond the operations referred to in Article 6 of Appendix I.
2. Ceuta and Melilla shall be considered as a single territory.
3. The exporter or his authorised representative shall enter the name of the exporting or importing Contracting
Party and “Ceuta and Melilla” in Box 2 of movement certificates EUR.1 or on origin declarations. In addition, in the
case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or
on origin declarations.
4. The Spanish customs authorities shall be responsible for the application of this Convention in Ceuta and Melilla.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 87/135EN
OJ L, 19.2.2024
ANNEX VI
SUPPLIER’S DECLARATION
The supplier’s declaration, the text of which is provided below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
SUPPLIER’S DECLARATION
for goods which have undergone working or processing in Contracting Parties of the Regional Convention on pan-
Euro-Mediterranean preferential rules of origin without having obtained preferential origin status
I, the undersigned, supplier of the goods covered by the annexed document, declare that:
1. The following materials which do not originate in [indicate the name of the relevant Contracting Party(ies)] have
been used in [indicate the name of the relevant Contracting Party(ies)] to produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied (1) originating materials used materials used (2) materials used (2) (3)
Total value
2. All the other materials used in [indicate the name of the relevant Contracting Party(ies)] to produce those goods
originate in [indicate the name of the relevant Contracting Party(ies)];
3. The following goods have undergone working or processing outside [indicate the name of the relevant Contracting
Party(ies)] in accordance with Article 13 of Appendix I and have acquired the following total added value there:
Description of the goods supplied Total added value acquired outside [indicate the name of the relevant
Contracting Party(ies)] (4)
(Place and date)
(Address and signature of the supplier; in addition the name of the
person signing the declaration has to be indicated in clear script)
88/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
_____________
(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
(2) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in a Contracting Party uses fabric imported from the European Union which has been obtained there
by weaving non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating
material used as yarn, without it being necessary to indicate the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of
iron”. Where that wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
(3) “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 [indicate the name of the relevant Contracting
Party(ies)].
The exact value for each non-originating material used must be given per unit of the goods specified in the first column.
(4) “Total added value” shall mean all costs accumulated outside [indicate the name of the relevant Contracting Party(ies)], including the
value of all materials added there. The exact total added value acquired outside [indicate the name of the relevant Contracting
Party(ies)] must be given per unit of the goods specified in the first column.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 89/135EN
OJ L, 19.2.2024
ANNEX VII
LONG-TERM SUPPLIER’S DECLARATION
The long-term supplier’s declaration, the text of which is provided below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
LONG-TERM SUPPLIER’S DECLARATION
for goods which have undergone working or processing in Contracting Parties of the Regional Convention on pan-
Euro-Mediterranean preferential rules of origin without having obtained preferential origin status
I, the undersigned, supplier of the goods covered by the annexed document, which are regularly supplied to (1) .......,
declare that:
1. The following materials which do not originate in [indicate the name of the relevant Contracting Party(ies)] have
been used in [indicate the name of the relevant Contracting Party(ies)] to produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied(3) originating materials used materials used (2) materials used (2) (3)
Total value
2. All the other materials used in [indicate the name of the relevant Contracting Party(ies)] to produce those goods
originate in [indicate the name of the relevant Contracting Party(ies)];
3. The following goods have undergone working or processing outside [indicate the name of the relevant Contracting
Party(ies)] in accordance with Article 13 of Appendix I and have acquired the following total added value there:
Total added value acquired outside [indicate the name of the relevant
Description of the goods supplied
Contracting Party(ies)] (4)
This declaration is valid for all subsequent consignments of those goods dispatched from...............................
to ...................................................................................................................... (5)
I undertake to inform ............................................. (1) immediately if this declaration is no longer valid.
(3) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
90/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
(Place and date)
(Address and signature of the supplier; in addition the
name of the person signing the declaration has to be
indicated in clear script)
_____________
(1) Name and address of the customer.
(2) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in a Contracting Party uses fabric imported from the European Union which has been obtained there
by weaving non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating
material used as yarn, without it being necessary to indicate the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of
iron”. Where that wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
(3) “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 [indicate the name of the relevant Contracting
Party(ies)].
The exact value for each non-originating material used must be given per unit of the goods specified in the first column.
(4) “Total added value” shall mean all costs accumulated outside [indicate the name of the relevant Contracting Party], including the value
of all materials added there. The exact total added value acquired outside [indicate the name of the relevant Contracting Party(ies)]
must be given per unit of the goods specified in the first column.
(5) Insert dates. The period of validity of the long-term supplier’s declaration should not normally exceed 24 months, subject to the
conditions laid down by the customs authorities of the country where the long-term supplier’s declaration is made out.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 91/135EN
OJ L, 19.2.2024
ANNEX VIII
LIST OF CONTRACTING PARTIES HAVING OPTED TO EXTEND THE APPLICATION OF
ARTICLE 7(3) ON IMPORTATION OF PRODUCTS FALLING WITHIN CHAPTERS 50 TO 63 OF THE
HARMONISED SYSTEM
Contracting Parties using this option are listed below:
[...]’;
(6) Appendix II is replaced by the following:
‘Appendix II
SPECIAL PROVISIONS DEROGATING FROM THE PROVISIONS LAID DOWN IN APPENDIX I
TABLE OF CONTENTS
Sole Article
ANNEX I Trade between the European Union and the participants in the European Union’s Stabilisation and
Association Process
ANNEX II Trade between the European Union and the People’s Democratic Republic of Algeria
ANNEX III Trade between the European Union and the Kingdom of Morocco
ANNEX IV Trade between the European Union and the Republic of Tunisia
ANNEX V Trade between the Republic of Türkiye and the participants in the European Union’s Stabilisation and
Association Process
ANNEX VI Trade between the Republic of Türkiye and the Kingdom of Morocco
ANNEX VII Trade between the Republic of Türkiye and the Republic of Tunisia
ANNEX VIII Trade between EFTA States and the Republic of Tunisia
ANNEX IX Trade in the framework of the Agreement setting up a free trade area among the Arab Mediterranean
countries (Agadir Agreement)
ANNEX X Trade covered by the Central European Free Trade Agreement (CEFTA) involving the Republic of
Moldova and the participants in the European Union’s Stabilisation and Association Process
ANNEX A Supplier’s declaration for goods which have undergone working or processing in the European Union,
Algeria, Morocco or Tunisia without having obtained preferential originating status
ANNEX B Long-term supplier’s declaration for goods which have undergone working or processing in the
European Union, Algeria, Morocco or Tunisia without having obtained preferential originating status
ANNEX C Supplier’s declaration for goods which have undergone working or processing in Türkiye, Algeria,
Morocco or Tunisia without having obtained preferential originating status
ANNEX D Long-term supplier’s declaration for goods which have undergone working or processing in Türkiye,
Algeria, Morocco or Tunisia without having obtained preferential originating status
ANNEX E Supplier’s declaration for goods which have undergone working or processing in an EFTA State or
Tunisia without having obtained preferential originating status
ANNEX F Long–term supplier’s declaration for goods which have undergone working or processing in an EFTA
State or Tunisia without having obtained preferential originating status
92/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
ANNEX G Supplier’s declaration for goods which have undergone working or processing in the CEFTA Parties
without having obtained preferential origin status
ANNEX H Long-term supplier’s declaration for goods which have undergone working or processing in the CEFTA
Parties without having obtained preferential origin status
Sole Article
This Appendix sets out special provisions that were agreed before 1 January 2019and are applicable between certain
Contracting Parties and derogating from the provisions laid down in Appendix I.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 93/135EN
OJ L, 19.2.2024
ANNEX I
TRADE BETWEEN THE EUROPEAN UNION AND THE PARTICIPANTS IN THE EUROPEAN
UNION’S STABILISATION AND ASSOCIATIONS PROCESS
Article 1
Products listed below shall be excluded from cumulation provided for in Article 7 of Appendix I, if:
(a) the country of final destination is the European Union, and:
(i) the materials used in the manufacture of those products are originating in any of the participants in the European
Union’s Stabilisation and Association Process; or
(ii) those products have acquired their origin on the basis of working or processing carried out in any of the
participants in the European Union’s Stabilisation and Association Process;
or
(b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association
Process, and:
(i) the materials used in the manufacture of those products are originating in the European Union; or
(ii) those products have acquired their origin on the basis of working or processing carried out in the European
Union.
CN-Code Description
1704 90 99 Other sugar confectionery, not containing cocoa
1806 10 30 Chocolate and other food preparations containing cocoa
1806 10 90 - Cacao powder, containing added sugar or sweetening matter:
- - Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar
expressed as sucrose) or isoglucose expressed as sucrose
- - Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or
isoglucose expressed as sucrose
1806 20 95 - Other food preparations containing cocoa in block, slabs or bars weighting more than 2 kg
or in liquid, paste, powder, granular or other bulk form in containers or immediate packaging
of a content exceeding 2 kg
- - Other
- - - Other
1901 90 99 Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa
or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not
elsewhere specified or included, food preparations of goods of headings 0401to 0404, not
containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included
- Other
- - Other (than malt extract)
- - - Other
2101 12 98 Other preparations with a basis of coffee
94/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
CN-Code Description
2101 20 98 Other preparations with a basis of tea or mate
2106 90 59 Food preparations not elsewhere specified or included
- Other
- - Other
2106 90 98 Food preparations not elsewhere specified or included:
- Other (than protein concentrates and textured protein substances)
- - Other
- - - Other
3302 10 29 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of
one or more of those substances, of a kind used as raw materials in industry; other preparations
based on odoriferous substances, of a kind used for the manufacture of beverages:
- Of a kind used in the food or drink industries
- - Of the type used in the drink industries:
- - - Preparations containing all flavouring agents characterizing a beverage:
- - - - Of an actual alcoholic strength by volume exceeding 0.5 %
- - - - Other:
- - - - - Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight,
less than 1.5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
- - - - - Other
ELI: http://data.europa.eu/eli/dec/2024/390/oj 95/135EN
OJ L, 19.2.2024
ANNEX II
TRADE BETWEEN THE EUROPEAN UNION AND THE PEOPLE’S DEMOCRATIC REPUBLIC OF
ALGERIA
Article 1
Goods having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 7 of Appendix I.
Article 2
Cumulation in the European Union
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in Morocco,
Algeria or Tunisia shall be considered as having been carried out in the European Union when the products obtained
undergo subsequent working or processing in the European Union. Where, pursuant to Article 2, point (b), of
Appendix I, the originating products are obtained in two or more of the countries concerned, they shall be considered
as originating in the European Union only if the working or processing goes beyond the operations referred to in
Article 6 of Appendix I.
Article 3
Cumulation in Algeria
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in the European
Union, in Morocco or Tunisia shall be considered as having been carried out in Algeria when the products obtained
undergo subsequent working or processing in Algeria. Where, pursuant to Article 2, point (b), of Appendix I, the
originating products are obtained in two or more of the countries concerned, they shall be considered as originating
in Algeria only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without prejudice to Article 20(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
customs authorities of a Member State of the European Union or of Algeria if the products concerned can be
considered as products originating in the European Union or in Algeria, with application of the cumulation referred to
in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I to this Convention.
2. Without prejudice to Article 18(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned may be considered as products originating in the European Union or in Algeria, with application of the
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I to this
Convention.
Article 5
Supplier’s declaration
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or
Algeria for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
European Union which have undergone working or processing in those countries without having obtained
preferential originating status, have been used, account shall be taken of the supplier’s declaration given for those
goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of
determining whether the products in the manufacture of which those goods are used, may be considered as products
originating in the European Union or Algeria and fulfil the other requirements of Appendix I to this Convention.
96/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
3. A separate supplier’s declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier
for each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the
delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to
be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods (the
“long-term supplier’s declaration”).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his
first consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages
in which the Agreement is drawn up, in accordance with the national law of the country where it is made out, and shall
bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it
shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declaration proving the working or processing undergone in the European Union, Tunisia, Morocco or
Algeria by materials used, made out in one of those countries, shall be treated as a document referred to in
Articles 20(3) and 18(3) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products
covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in the
European Union or in Algeria and fulfil the other requirements of Appendix I to this Convention.
Article 7
Preservation of supplier’s declaration
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the
invoice, delivery notes or other commercial document to which that declaration is annexed as well as the documents
referred to in Article 5(6) of this Annex.
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration
and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration
sent to the customer concerned, as well as the documents referred to in Article 5(6) of this Annex. That period shall
begin from the date of expiry of validity of the long-term supplier’s declaration.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 97/135EN
OJ L, 19.2.2024
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, the European Union and Algeria shall assist each other,
through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the
origin declarations or the supplier’s declarations and the correctness of the information given in those documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authorities of the country where such declarations have been taken into account to
issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity
of the document or the correctness of the information given in that document.
2. For the purpose of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1
shall return the supplier’s declaration and invoice(s), delivery note(s) or other commercial documents concerning goods
covered by that declaration, to the customs authorities of the country where the declaration was made out, giving,
where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration
was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the
supplier’s accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the information given in the supplier’s declaration is correct and make it
possible for them to determine whether and to what extent that supplier’s declaration could be taken into account for
issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
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 a preferential treatment for products.
Article 11
Free zones
1. The European Union and Algeria shall take all necessary steps to ensure that products traded under cover of a
proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other
goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in the European Union or Algeria are
imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities
concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing
undergone complies with this Convention.
98/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
ANNEX III
TRADE BETWEEN THE EUROPEAN UNION AND THE KINGDOM OF MOROCCO
Article 1
Goods having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 7 of Appendix I.
Article 2
Cumulation in the European Union
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in Morocco,
Algeria or Tunisia shall be considered as having been carried out in the European Union when the products obtained
undergo subsequent working or processing in the European Union. Where, pursuant to Article 2, point (b), of
Appendix I, the originating products are obtained in two or more of the countries concerned, they shall be considered
as originating in the European Union only if the working or processing goes beyond the operations referred to in
Article 6 of Appendix I.
Article 3
Cumulation in Morocco
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in the European
Union, in Algeria or Tunisia shall be considered as having been carried out in Morocco when the products obtained
undergo subsequent working or processing in Morocco. Where, pursuant to Article 2, point (b), of Appendix I, the
originating products are obtained in two or more of the countries concerned, they shall be considered as originating
in Morocco only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without prejudice to Article 20(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
customs authorities of a Member State of the European Union or of Morocco if the products concerned can be
considered as products originating in the European Union or in Morocco, with application of the cumulation referred
to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I to this Convention.
2. Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned may be considered as products originating in the European Union or in Morocco, with application of the
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I to this
Convention.
Article 5
Supplier’s declaration
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or
Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
European Union which have undergone working or processing in those countries without having obtained
preferential originating status, have been used, account shall be taken of the supplier’s declaration given for those
goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of
determining whether the products in the manufacture of which those goods are used, may be considered as products
originating in the European Union or Morocco and fulfil the other requirements of Appendix I to this Convention.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 99/135EN
OJ L, 19.2.2024
3. A separate supplier’s declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier
for each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the
delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to
be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods (the
“long-term supplier’s declaration”).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his
first consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages
in which the Agreement is drawn up, in accordance with the national law of the country where it is made out, and shall
bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it
shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declaration proving the working or processing undergone in the European Union, Tunisia, Morocco or
Algeria by materials used, made out in one of those countries, shall be treated as a document referred to in
Articles 20(3) and 18(3) of the Appendix I and Article 5(6) of this Annex used for the purpose of proving that
products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating
in the European Union or in Morocco and fulfil the other requirements of Appendix I to this Convention.
Article 7
Preservation of supplier’s declaration
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the
invoice, delivery notes or other commercial document to which that declaration is annexed as well as the documents
referred to in Article 5(6) of this Annex.
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration
and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration
sent to the customer concerned, as well as the documents referred to in Article 5(6) of this Annex. That period shall
begin from the date of expiry of validity of the long-term supplier’s declaration.
100/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, the European Union and Morocco shall assist each other,
through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the
origin declarations or the supplier’s declarations and the correctness of the information given in those documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authorities of the country where such declarations have been taken into account to
issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity
of the document or the correctness of the information given in that document.
2. For the purpose of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1
shall return the supplier’s declaration and invoice(s), delivery note(s) or other commercial documents concerning goods
covered by that declaration, to the customs authorities of the country where the declaration was made out, giving,
where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration
was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the
supplier’s accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the information given in the supplier’s declaration is correct and make it
possible for them to determine whether and to what extent that supplier’s declaration could be taken into account for
issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
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 a preferential treatment for products.
Article 11
Free zones
1. The European Union and Morocco shall take all necessary steps to ensure that products traded under cover of a
proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other
goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in the European Union or Morocco are
imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities
concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing
undergone complies with this Convention.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 101/135EN
OJ L, 19.2.2024
ANNEX IV
TRADE BETWEEN THE EUROPEAN UNION AND THE REPUBLIC OF TUNISIA
Article 1
Goods having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 7 of Appendix I.
Article 2
Cumulation in the European Union
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in Morocco,
Algeria or Tunisia shall be considered as having been carried out in the European Union when the products obtained
undergo subsequent working or processing in the European Union. Where, pursuant to Article 2, point (b), of
Appendix I, the originating products are obtained in two or more of the countries concerned, they shall be considered
as originating in the European Union only if the working or processing goes beyond the operations referred to in
Article 6 of Appendix I.
Article 3
Cumulation in Tunisia
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in the European
Union, in Morocco or Algeria shall be considered as having been carried out in Tunisia when the products obtained
undergo subsequent working or processing in Tunisia. Where, pursuant to Article 2, point (b), of Appendix I, the
originating products are obtained in two or more of the countries concerned, they shall be considered as originating
in Tunisia only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without prejudice to Article 20(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
customs authorities of a Member State of the European Union or of Tunisia if the products concerned can be
considered as products originating in the European Union or in Tunisia, with application of the cumulation referred to
in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I to this Convention.
2. Without prejudice to Article 18(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned may be considered as products originating in the European Union or in Tunisia, with application of the
cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I to this
Convention.
Article 5
Supplier’s declaration
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or
Tunisia for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the
European Union which have undergone working or processing in those countries without having obtained
preferential originating status, have been used, account shall be taken of the supplier’s declaration given for those
goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of
determining whether the products in the manufacture of which those goods are used, can be considered as products
originating in the European Union or Tunisia and fulfil the other requirements of Appendix I to this Convention.
102/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
3. A separate supplier’s declaration shall, except in cases provided in paragraph 4, be made out by the supplier for
each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery
note or any other commercial document describing the goods concerned in sufficient detail to enable them to be
identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable
periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods (the
“long-term supplier’s declaration”).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his
first consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages
in which the Agreement is drawn up, in accordance with the national law of the country where it is made out, and shall
bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it
shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declaration proving the working or processing undergone in the European Union, Tunisia, Morocco or
Algeria by materials used, made out in one of those countries, shall be treated as a document referred to in
Articles 20(3) and 18(3) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products
covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in the
European Union or in Tunisia and fulfil the other requirements of Appendix I to this Convention.
Article 7
Preservation of supplier’s declaration
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the
invoice, delivery notes or other commercial document to which that declaration is annexed as well as the documents
referred to in Article 5(6) of this Annex.
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration
and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration
sent to the customer concerned, as well as the documents referred to in Article 5(6) of this Annex. That period shall
begin from the date of expiry of validity of the long-term supplier’s declaration.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 103/135EN
OJ L, 19.2.2024
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, the European Union and Tunisia shall assist each other,
through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the
origin declarations or the supplier’s declarations and the correctness of the information given in those documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authorities of the country where such declarations have been taken into account to
issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity
of the document or the correctness of the information given in that document.
2. For the purpose of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1
shall return the supplier’s declaration and invoice(s), delivery note(s) or other commercial documents concerning goods
covered by that declaration, to the customs authorities of the country where the declaration was made out, giving,
where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration
was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the
supplier’s accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the information given in the supplier’s declaration is correct and make it
possible for them to determine whether and to what extent that supplier’s declaration could be taken into account for
issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
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 a preferential treatment for products.
Article 11
Free zones
1. The European Union and Tunisia shall take all necessary steps to ensure that products traded under cover of a
proof of origin which in the course of transport use a free zone situated in their territory are not substituted by other
goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in the European Union or Tunisia are
imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities
concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing
undergone complies with this Convention.
104/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
ANNEX V
TRADE BETWEEN THE REPUBLIC OF TÜRKIYE AND THE PARTICIPANTS IN THE EUROPEAN
UNION’S STABILISATION AND ASSOCIATION PROCESS
Article 1
Products listed below shall be excluded from cumulation provided for in Article 7 of Appendix I, if:
(a) the country of final destination is the Republic of Türkiye, and:
(i) the materials used in the manufacture of those products are originating in any of the participants in the
European Union’s Stabilisation and Association Process; or
(ii) those products have acquired their origin on the basis of working or processing carried out in any of the
participants in the European Union’s Stabilisation and Association Process;
or
(b) the country of final destination is any of the participants in the European Union’s Stabilisation and Association
Process, and:
(i) the materials used in the manufacture of those products are originating in the Republic of Türkiye; or
(ii) those products have acquired their origin on the basis of working or processing carried out in the Republic of
Türkiye.
CN-Code Description
1704 90 99 Other sugar confectionery, not containing cocoa.
1806 10 30 Chocolate and other food preparations containing cocoa
1806 10 90 - Cacao powder, containing added sugar or sweetening matter:
- - Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar
expressed as sucrose) or isoglucose expressed as sucrose
- - Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or
isoglucose expressed as sucrose
1806 20 95 - Other food preparations containing cocoa in block, slabs or bars weighting more than 2 kg or
in liquid, paste, powder, granular or other bulk form in containers or immediate packaging of a
content exceeding 2 kg
- - Other
- - Other
1901 90 99 Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa
or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not
elsewhere specified or included, food preparations of goods of headings 0401to 0404, not
containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted
basis, not elsewhere specified or included
- Other
- - Other (than malt extract)
- - - Other
2101 12 98 Other preparations with a basis of coffee
ELI: http://data.europa.eu/eli/dec/2024/390/oj 105/135EN
OJ L, 19.2.2024
CN-Code Description
2101 20 98 Other preparations with a basis of tea or mate
2106 90 59 Food preparations not elsewhere specified or included
- Other
- - Other
2106 90 98 Food preparations not elsewhere specified or included:
- Other (than protein concentrates and textured protein substances)
- - Other
- - - Other
3302 10 29 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of
one or more of those substances, of a kind used as raw materials in industry; other preparations
based on odoriferous substances, of a kind used for the manufacture of beverages:
- Of a kind used in the food or drink industries
- - Of the type used in the drink industries:
- - - Preparations containing all flavouring agents characterizing a beverage:
- - - - Of an actual alcoholic strength by volume exceeding 0.5 %
- - - - Other:
- - - - - Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight,
less than 1.5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch
- - - - - Other
106/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
ANNEX VI
TRADE BETWEEN THE REPUBLIC OF TÜRKIYE AND THE KINGDOM OF MOROCCO
Article 1
Goods having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 7 of Appendix I.
Article 2
Cumulation in Türkiye
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in Morocco,
Algeria or Tunisia shall be considered as having been carried out in Türkiye when the products obtained undergo
subsequent working or processing in Türkiye. Where, pursuant to Article 2, point (b), of Appendix I, the originating
products are obtained in two or more of the countries concerned, they shall be considered as originating in Türkiye
only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Morocco
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in Türkiye, in
Algeria or in Tunisia shall be considered as having been carried out in Morocco when the products obtained undergo
subsequent working or processing in Morocco. Where, pursuant to Article 2, point (b), of Appendix I, the originating
products are obtained in two or more of the countries concerned, they shall be considered as originating in Morocco
only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without prejudice to Article 20(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
customs authorities of Türkiye or of Morocco if the products concerned can be considered as products originating in
Türkiye or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the
other requirements of Appendix I to this Convention.
2. Without prejudice to Article 18(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned may be considered as products originating in Türkiye or in Morocco, with application of the cumulation
referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I to this Convention.
Article 5
Supplier’s declaration
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Türkiye or Morocco for
originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Türkiye which
have undergone working or processing in those countries without having obtained preferential originating status,
have been used, account shall be taken of the supplier’s declaration given for those goods in accordance with this
Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing
undergone in Algeria, Morocco, Tunisia or Türkiye by the goods concerned for the purpose of determining whether
the products in the manufacture of which those goods are used, may be considered as products originating in Türkiye
or Morocco and fulfil the other requirements of Appendix I to this Convention.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 107/135EN
OJ L, 19.2.2024
3. A separate supplier’s declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier
for each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the
delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to
be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or Türkiye is expected to remain constant for considerable periods of time, he
may provide a single supplier’s declaration to cover subsequent consignments of those goods (the “long-term supplier’s
declaration”).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex D and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before that customer is supplied with the first consignment of goods covered by that declaration or
together with his first consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages
in which the Agreement is drawn up, in accordance with the national law of the country where it is made out, and shall
bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it
shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declaration proving the working or processing undergone in Türkiye, Tunisia, Morocco or Algeria by
materials used, made out in one of those countries, shall be treated as a document referred to in Articles 20(3)
and 18(3) of the Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a
movement certificate EUR.1 or an origin declaration may be considered as products originating in Türkiye or in
Morocco and fulfil the other requirements of Appendix I to this Convention.
Article 7
Preservation of supplier’s declaration
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the
invoice, delivery notes or other commercial document to which that declaration is annexed as well as the documents
referred to in Article 5(6) of this Annex.
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration
and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration
sent to the customer concerned, as well as the documents referred to in Article 5(6) of this Annex. That period shall
begin from the date of expiry of validity of the long-term supplier’s declaration.
108/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, Türkiye and Morocco shall assist each other, through the
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin
declarations or the supplier’s declarations and the correctness of the information given in those documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authorities of the country where such declarations have been taken into account to
issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity
of the document or the correctness of the information given in that document.
2. For the purpose of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1
shall return the supplier’s declaration and invoice(s), delivery note(s) or other commercial documents concerning goods
covered by that declaration, to the customs authorities of the country where the declaration was made out, giving,
where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration
was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the
supplier’s accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the information given in the supplier’s declaration is correct and make it
possible for them to determine whether and to what extent that supplier’s declaration could be taken into account for
issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
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 a preferential treatment for products.
Article 11
Free zones
1. Türkiye and Morocco shall take all necessary steps to ensure that products traded under cover of a proof of
origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods
and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in Türkiye or Morocco are imported into a
free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a
new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with this
Convention.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 109/135EN
OJ L, 19.2.2024
ANNEX VII
TRADE BETWEEN THE REPUBLIC OF TÜRKIYE AND THE REPUBLIC OF TUNISIA
Article 1
Goods having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 7 of Appendix I.
Article 2
Cumulation in Türkiye
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in Morocco,
Algeria or Tunisia shall be considered as having been carried out in Türkiye when the products obtained undergo
subsequent working or processing in Türkiye. Where, pursuant to Article 2, point (b), of Appendix I, the originating
products are obtained in two or more of the countries concerned, they shall be considered as originating in Türkiye
only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Tunisia
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in Türkiye, in
Morocco or Algeria shall be considered as having been carried out in Tunisia when the products obtained undergo
subsequent working or processing in Tunisia. Where, pursuant to Article 2, point (b), of Appendix I, the originating
products are obtained in two or more of the countries concerned, they shall be considered as originating in Tunisia
only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without prejudice to Article 20(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
customs authorities of Türkiye or of Tunisia if the products concerned can be considered as products originating in
Türkiye or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the
other requirements of Appendix I to this Convention.
2. Without prejudice to Article 18(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned may be considered as products originating in Türkiye or in Tunisia, with application of the cumulation
referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I to this Convention.
Article 5
Supplier’s declaration
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in Türkiye or Tunisia for
originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or Türkiye which
have undergone working or processing in those countries without having obtained preferential originating status,
have been used, account shall be taken of the supplier’s declaration given for those goods in accordance with this
Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing
undergone in Algeria, Morocco, Tunisia or Türkiye by the goods concerned for the purpose of determining whether
the products in the manufacture of which those goods are used, can be considered as products originating in Türkiye
or Tunisia and fulfil the other requirements of Appendix I to this Convention.
110/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
3. A separate supplier’s declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier
for each consignment of goods in the form prescribed in Annex C on a sheet of paper annexed to the invoice, the
delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to
be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Algeria, Morocco, Tunisia or Türkiye is expected to remain constant for considerable periods of time, he
may provide a single supplier’s declaration to cover subsequent consignments of those goods (the “long-term supplier’s
declaration”).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex D and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his
first consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages
in which the Agreement is drawn up, in accordance with the national law of the country where it is made out, and shall
bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it
shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declaration proving the working or processing undergone in Türkiye, Tunisia, Morocco or Algeria by
materials used, made out in one of those countries, shall be treated as a document referred to in Articles 20(3)
and 18(3) of the Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a
movement certificate EUR.1 or an origin declaration may be considered as products originating in Türkiye or in Tunisia
and fulfil the other requirements of Appendix I to this Convention.
Article 7
Preservation of supplier’s declaration
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the
invoice, delivery notes or other commercial document to which that declaration is annexed as well as the documents
referred to in Article 5(6) of this Annex.
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration
and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration
sent to the customer concerned, as well as the documents referred to in Article 5(6) of this Annex. That period shall
begin from the date of expiry of validity of the long-term supplier’s declaration.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 111/135EN
OJ L, 19.2.2024
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, Türkiye and Tunisia shall assist each other, through the
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin
declarations or the supplier’s declarations and the correctness of the information given in those documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authorities of the country where such declarations have been taken into account to
issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity
of the document or the correctness of the information given in that document.
2. For the purpose of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1
shall return the supplier’s declaration and invoice(s), delivery note(s) or other commercial documents concerning goods
covered by that declaration, to the customs authorities of the country where the declaration was made out, giving,
where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration
was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the
supplier’s accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the information given in the supplier’s declaration is correct and make it
possible for them to determine whether and to what extent that supplier’s declaration could be taken into account for
issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
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 a preferential treatment for products.
Article 11
Free zones
1. Türkiye and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of origin,
which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not
undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in Türkiye or Tunisia are imported into a free
zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new
movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with this
Convention.
112/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
ANNEX VIII
TRADE BETWEEN THE EFTA STATES AND THE REPUBLIC OF TUNISIA
Article 1
Goods having acquired origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 7 of Appendix I.
Article 2
Cumulation in an EFTA State
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in Tunisia shall
be considered as having been carried out in an EFTA State when the products obtained undergo subsequent working or
processing in an EFTA State. Where, pursuant to Article 2, point (b), of Appendix I, the originating products are
obtained in two or more of the Contracting Parties concerned, they shall be considered as originating in an EFTA State
only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 3
Cumulation in Tunisia
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in the EFTA
States shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent
working or processing in Tunisia. Where, pursuant to Article 2, point (b), of Appendix I, the originating products are
obtained in two or more of the Contracting Parties concerned, they shall be considered as originating in Tunisia only if
the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Article 4
Proofs of origin
1. Without prejudice to Article 20(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
customs authorities of an EFTA State or of Tunisia if the products concerned can be considered as products originating
in an EFTA State or in Tunisia, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and
fulfil the other requirements of Appendix I.
2. Without prejudice to Article 18(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned may be considered as products originating in an EFTA State or in Tunisia, with application of the cumulation
referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Article 5
Supplier’s declaration
1. When a movement certificate EUR.1 is issued, or an origin declaration is made out, in an EFTA State or in Tunisia
for originating products, in the manufacture of which goods coming from Tunisia or the EFTA States which have
undergone working or processing in those countries without having obtained preferential originating status, have
been used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing
undergone in Tunisia or the EFTA States by the goods concerned for the purpose of determining whether the products
in the manufacture of which those goods are used, may be considered as products originating in the EFTA States or
Tunisia and fulfil the other requirements of Appendix I.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 113/135EN
OJ L, 19.2.2024
3. A separate supplier’s declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier
for each consignment of goods in the form prescribed in Annex E on a sheet of paper annexed to the invoice, the
delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to
be identified.
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in Tunisia or the EFTA States is expected to remain constant for considerable periods of time, he may
provide a single supplier’s declaration to cover subsequent consignments of those goods (the “long-term supplier’s
declaration”).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the
declaration. The customs authorities of the country where the declaration is made out lay down the conditions under
which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex F and shall
describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer
concerned before he is supplied with the first consignment of goods covered by that declaration or together with his
first consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declaration referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages
in which the Agreement is drawn up, in accordance with the national law of the country where it is made out, and shall
bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it
shall be written in ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authorities of the country where the declaration is made out, all appropriate documents proving that the information
given on that declaration is correct.
Article 6
Supporting documents
Supplier’s declaration proving the working or processing undergone in the EFTA States or Tunisia by materials used,
made out in one of those countries, shall be treated as a document referred to in Articles 20(3) and 18(3) of Appendix
I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1
or an origin declaration may be considered as products originating in the an EFTA State or in Tunisia and fulfil the other
requirements of Appendix I.
Article 7
Preservation of supplier’s declaration
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the
invoice, delivery notes or other commercial document to which that declaration is annexed as well as the documents
referred to in Article 5(6) of this Annex.
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration
and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration
sent to the customer concerned, as well as the documents referred to in Article 5(6) of this Annex. That period shall
begin from the date of expiry of validity of the long-term supplier’s declaration.
114/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
Article 8
Administrative cooperation
In order to ensure the proper application of this Annex, the EFTA States and Tunisia shall assist each other, through the
competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin
declarations or the supplier’s declarations and the correctness of the information given in those documents.
Article 9
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authorities of the country where such declarations have been taken into account to
issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity
of the document or the correctness of the information given in that document.
2. For the purpose of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1
shall return the supplier’s declaration and invoice(s), delivery note(s) or other commercial documents concerning goods
covered by that declaration, to the customs authorities of the country where the declaration was made out, giving,
where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the supplier’s declaration
was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the
supplier’s accounts or any other check which they consider appropriate.
4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the information given in the supplier’s declaration is correct and make it
possible for them to determine whether and to what extent that supplier’s declaration could be taken into account for
issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
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 a preferential treatment for products.
Article 11
Free zones
1. The EFTA States and Tunisia shall take all necessary steps to ensure that products traded under cover of a proof of
origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and
do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in an EFTA State or Tunisia are imported into
a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue
a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with
this Convention.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 115/135EN
OJ L, 19.2.2024
ANNEX IX
TRADE IN THE FRAMEWORK OF THE AGREEMENT SETTING UP A FREE TRADE AREA AMONG
THE ARAB MEDITERRANEAN COUNTRIES (AGADIR AGREEMENT)
Products obtained in the countries members of the Agreement setting up a free trade area among the Arab
Mediterranean countries (Agadir Agreement) from materials from chapters 1 to 24 of the Harmonised System are
excluded from diagonal cumulation with the other Contracting Parties, when trade for those materials is not
liberalised in the framework of the free trade agreements concluded between the country of final destination and the
country of origin of the materials used for the manufacturing of that product.
116/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
ANNEX X
TRADE COVERED BY THE CENTRAL EUROPEAN FREE TRADE AGREEMENT (CEFTA) INVOLVING
THE REPUBLIC OF MOLDOVA AND THE PARTICIPANTS IN THE EUROPEAN UNION’S
STABILISATION AND ASSOCIATION PROCESS
Article 1
Exclusions from cumulation of origin
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from
cumulation as referred to in Article 7 of Appendix I.
Article 2
Cumulation of origin
For the purpose of implementing Article 2, point (b), of Appendix I, working or processing carried out in the Republic
of Moldova or the participants in the European Union’s Stabilisation and Association Process (the “CEFTA Parties”),
shall be considered as having been carried out in any other CEFTA Party when the products obtained undergo
subsequent working or processing in the CEFTA Party concerned. Where, pursuant to Article 2, point (b), of Appendix
I, the originating products are obtained in two or more of the Parties concerned, they shall be considered as originating
in the CEFTA Party concerned only if the working and processing goes beyond the operations referred to in Article 6 of
Appendix I.
Article 3
Proofs of origin
1. Without prejudice to Article 20(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the
customs authorities of a CEFTA Party if the products concerned can be considered as products originating in a CEFTA
Party with application of the cumulation referred to in Article 2 of this Annex, and fulfil the other requirements of
Appendix I.
2. Without prejudice to Article 18(2) and (3) of Appendix I, an origin declaration may be made out if the products
concerned can be considered as products originating in a CEFTA Party, with application of the cumulation referred to
in Article 2 of this Annex, and fulfil the other requirements of Appendix I.
Article 4
Supplier’s declarations
1. When a movement certificate EUR.1 is issued or an origin declaration is made out in a CEFTA Party for
originating products in the manufacture of which goods coming from other CEFTA Parties, which have undergone
working or processing in those Parties without having obtained preferential originating status have been used, account
shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
2. The supplier’s declaration referred to in paragraph 1 of this Article shall serve as evidence of the working or
processing undergone in the CEFTA Parties by the goods concerned for the purpose of determining whether the
products in the manufacture of which those goods are used can be considered as products originating in the
CEFTA Parties and fulfil the other requirements of Appendix I.
3. A separate supplier’s declaration shall, except in the cases referred to in paragraph 4 of this Article, be made out
by the supplier for each consignment of goods in the form prescribed in Annex G to this Appendix on a sheet of paper
annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in
sufficient detail to enable them to be identified.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 117/135EN
OJ L, 19.2.2024
4. Where a supplier regularly supplies a particular customer with goods for which the working or processing
undergone in the CEFTA Parties is expected to remain constant for a considerable period of time, he may provide a
single supplier’s declaration to cover subsequent consignments of those goods (the “long-term supplier’s declaration”).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out of
the declaration. The customs authority of a CEFTA Party where the declaration is made out lays down the conditions
under which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex H to this
Appendix and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be
provided to the customer concerned before he is supplied with the first consignment of goods covered by that
declaration or together with his first consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the
goods supplied.
5. The supplier’s declarations referred to in paragraphs 3 and 4 of this Article shall be typed or printed in English, in
accordance with the national law of the CEFTA Party where the declaration is made out, and shall bear the original
signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in
ink in printed characters.
6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs
authority of the CEFTA Party where the declaration is made out, all appropriate documents proving that the
information given on that declaration is correct.
Article 5
Supporting documents
Supplier’s declarations proving the working or processing undergone in the CEFTA Parties by materials used, made out
in one of those parties shall be treated as a document referred to in Articles 20(3) and 18(3) of Appendix I and
Article 4(6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or
an origin declaration may be considered as products originating in a CEFTA Party and fulfil the other requirements of
Appendix I.
Article 6
Preservation of supplier’s declarations
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all
the invoices, delivery notes or other commercial documents to which that declaration is annexed as well as the
documents referred to in Article 4(6) of this Annex.
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration
and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration
sent to the customer concerned, as well as the documents referred to in Article 4(6) of this Annex. That period shall
begin from the date of expiry of validity of the long term supplier’s declaration.
118/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
Article 7
Administrative cooperation
Without prejudice to Articles 33 and 34 of Appendix I, in order to ensure the proper application of this Annex, the
CEFTA Parties shall assist each other, through the competent customs authorities, in checking the authenticity of the
movement certificates EUR.1, the origin declarations or the supplier’s declarations and the correctness of the
information given in those documents.
Article 8
Verification of supplier’s declarations
1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at
random or whenever the customs authority of the CEFTA Party where such declarations have been taken into account
to use a movement certificate EUR.1 or to make out an origin declaration have reasonable doubts as to the authenticity
of the document or the correctness of the information given therein.
2. For the purpose of implementing paragraph 1, the customs authority of the CEFTA Party referred to in paragraph
1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or other
commercial documents concerning goods covered by such declaration to the customs authority of the CEFTA Party
where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for
verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have
been obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s
declaration is incorrect.
3. The verification shall be carried out by the customs authority of the CEFTA Party where the supplier’s declaration
or the long-term supplier’s declaration was made out. For that purpose, they shall have the right to call for any evidence
and carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
4. The customs authority requesting the verification shall be informed of the results thereof as soon as possible.
Those results shall indicate clearly whether the information given in the supplier’s declaration or the long-term
supplier’s declaration is correct and make it possible for them to determine whether and to what extent such
declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin
declaration.
Article 9
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 a preferential treatment for products.
Article 10
Prohibition of drawback of, or of exemption from, customs duties
The prohibition in Article 16(1) of Appendix I shall not apply in bilateral trade between CEFTA Parties.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 119/135EN
OJ L, 19.2.2024
ANNEX A
SUPPLIER’S DECLARATION FOR GOODS WHICH HAVE UNDERGONE WORKING OR
PROCESSING IN THE EUROPEAN UNION, ALGERIA, MOROCCO OR TUNISIA WITHOUT HAVING
OBTAINED PREFERENTIAL ORIGINATING STATUS
The supplier’s declaration, the text of which is provided below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
SUPPLIER’S DECLARATION
for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without
having obtained preferential originating status
I, the undersigned, supplier of the goods covered by the annexed document, declare that:
1. The following materials which do not originate in the European Union, Algeria, Morocco or Tunisia have been used
in the European Union, Algeria, Morocco or Tunisia to produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied (1) originating materials used materials used (2) materials used (2) (3)
Total
2. All the other materials used in the European Union, Algeria, Morocco or Tunisia to produce those goods originate
in the European Union, Algeria, Morocco or Tunisia;
3. The following goods have undergone working or processing outside the European Union, Algeria, Morocco or
Tunisia in accordance with Article 13 of Appendix I to this Convention and have acquired the following total
added value there:
Description of the goods supplied Total added value acquired outside the European Union, Algeria,
Morocco or Tunisia (4)
(Place and date)
(Address and signature of the supplier; in addition the name of the
person signing the declaration has to be indicated in clear script)
120/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
_____________
(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
(2) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in Algeria uses fabric imported from the European Union which has been obtained there by weaving
non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating material used
as yarn, without it being necessary to indicate the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of
iron”. Where that wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
(3) “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 European Union, Algeria, Morocco or Tunisia. The
exact value for each non-originating material used be given per unit of the goods specified in the first column.
(4) “Total added value” shall mean all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of
all materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be given
per unit of the goods specified in the first column.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 121/135EN
OJ L, 19.2.2024
ANNEX B
LONG-TERM SUPPLIER’S DECLARATION FOR GOODS WHICH HAVE UNDERGONE WORKING
OR PROCESSING IN THE EUROPEAN UNION, ALGERIA, MOROCCO OR TUNISIA WITHOUT
HAVING OBTAINED PREFERENTIAL ORIGINATING STATUS
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
LONG-TERM SUPPLIER’S DECLARATION
for goods which have undergone working or processing in the European Union, Algeria, Morocco or Tunisia without
having obtained preferential originating status
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ........ (1), declare
that:
1. The following materials which do not originate in the European Union, Algeria, Morocco, or Tunisia have been
used in the European Union, Algeria, Morocco or Tunisia to produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied (2) originating materials used materials used (3) materials used (3) (4)
Total
2. All the other materials used in the European Union, Algeria, Morocco or Tunisia to produce those goods originate
in the European Union, Algeria, Morocco or Tunisia;
3. The following goods have undergone working or processing outside the European Union, Algeria, Morocco or
Tunisia in accordance with Article 13 of Appendix I to this Convention and have acquired the following total
added value there:
Description of the goods supplied Total added value acquired outside the European Union,
Algeria, Morocco or Tunisia (5)
This declaration is valid for all subsequent consignments of those goods dispatched from............ to ............ (6)
I undertake to inform....... (1) immediately if this declaration is no longer valid.
.................................................................
(Place and date)
.................................................................
.................................................................
.................................................................
(Address and signature of the supplier; in addition the name of
the person signing the declaration has to be indicated in clear
script)
122/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
_____________
(1) Name and address of the customer.
(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
(3) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in Algeria uses fabric imported from the European Union which has been obtained there by weaving
non-originating yarn, it is sufficient for the European Union supplier to describe in his declaration the non-originating material used
as yarn, without it being necessary to indicate the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of
iron”. Where that wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
(4) “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 European Union, Algeria, Morocco or Tunisia. The
exact value for each non-originating material used be given per unit of the goods specified in the first column.
(5) “Total added value” shall mean all costs accumulated outside the European Union, Algeria, Morocco or Tunisia, including the value of
all materials added there. The exact total added value acquired outside the European Union, Algeria, Morocco or Tunisia must be given
per unit of the goods specified in the first column.
(6) Insert dates. The period of validity of the long term supplier’s declaration should not normally exceed 12 months, subject to the
conditions laid down by the customs authorities of the country where the long term supplier’s declaration is made out.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 123/135EN
OJ L, 19.2.2024
ANNEX C
SUPPLIER’S DECLARATION FOR GOODS WHICH HAVE UNDERGONE WORKING OR
PROCESSING IN TÜRKIYE, ALGERIA, MOROCCO OR TUNISIA WITHOUT HAVING OBTAINED
PREFERENTIAL ORIGINATING STATUS
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
SUPPLIER’S DECLARATION
for goods which have undergone working or processing in Türkiye, Algeria, Morocco or Tunisia without having
obtained preferential originating status
I, the undersigned, supplier of the goods covered by the annexed document, declare that:
1. The following materials which do not originate in Türkiye, Algeria, Morocco or Tunisia have been used in Türkiye,
Algeria, Morocco or Tunisia to produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied (1) originating materials used materials used (2) materials used (2) (3)
Total
2. All the other materials used in Türkiye, Algeria, Morocco or Tunisia to produce those goods originate in Türkiye,
Algeria, Morocco or Tunisia;
3. The following goods have undergone working or processing outside Türkiye, Algeria, Morocco or Tunisia in
accordance with Article 13 of Appendix I to this Convention and have acquired the following total added value
there:
Total added value acquired outside Türkiye, Algeria, Morocco or
Description of the goods supplied
Tunisia (4)
(Place and date)
(Address and signature of the supplier; in addition the name of the
person signing the declaration has to be indicated in clear script)
124/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
_____________
(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
(2) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in Tunisia uses fabric imported from Türkiye which has been obtained there by weaving non-
originating yarn, it is sufficient for Türkiye supplier to describe in his declaration the non-originating material used as yarn, without it
being necessary to indicate the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of
iron”. Where that wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
(3) “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 Türkiye, Algeria, Morocco or Tunisia. The exact value
for each non-originating material used be given per unit of the goods specified in the first column.
(4) “Total added value” shall mean all costs accumulated outside Türkiye, Algeria, Morocco or Tunisia, including the value of all materials
added there. The exact total added value acquired outside Türkiye, Algeria, Morocco or Tunisia must be given per unit of the goods
specified in the first column.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 125/135EN
OJ L, 19.2.2024
ANNEX D
LONG-TERM SUPPLIER’S DECLARATION FOR GOODS WHICH HAVE UNDERGONE WORKING
OR PROCESSING IN TÜRKIYE, ALGERIA, MOROCCO OR TUNISIA WITHOUT HAVING OBTAINED
PREFERENTIAL ORIGINATING STATUS
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
LONG-TERM SUPPLIER’S DECLARATION
for goods which have undergone working or processing in Türkiye, Algeria, Morocco or Tunisia without having
obtained preferential originating status
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ........ (1), declare
that:
1. The following materials which do not originate in Türkiye, Algeria, Morocco, or Tunisia have been used in Türkiye,
Algeria, Morocco or Tunisia to produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied (2) originating materials used materials used (3) materials used (3) (4)
Total
2. All the other materials used in Türkiye, Algeria, Morocco or Tunisia to produce those goods originate in Türkiye,
Algeria, Morocco or Tunisia;
3. The following goods have undergone working or processing outside Türkiye, Algeria, Morocco or Tunisia in
accordance with Article 13 of Appendix I to this Convention and have acquired the following total added value
there:
Total added value acquired outside Türkiye, Algeria, Morocco or
Description of the goods supplied
Tunisia (5)
This declaration is valid for all subsequent consignments of those goods dispatched from...............................
to ...................................................................................................................... (6)
I undertake to inform....... (1) immediately if this declaration is no longer valid.
.................................................................
(Place and date)
.................................................................
.................................................................
.................................................................
(Address and signature of the supplier; in addition the name of
the person signing the declaration has to be indicated in clear
script)
126/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
_____________
(1) Name and address of the customer.
(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
(3) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says that weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in Tunisia uses fabric imported from Türkiye which has been obtained there by weaving non-
originating yarn, it is sufficient for Türkiye supplier to describe in his declaration the non-originating material used as yarn, without it
being necessary to indicate the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of
iron”. Where that wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
(4) “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 Türkiye, Algeria, Morocco or Tunisia. The exact value
for each non-originating material used be given per unit of the goods specified in the first column.
(5) “Total added value” shall mean all costs accumulated outside Türkiye, Algeria, Morocco or Tunisia, including the value of all materials
added there. The exact total added value acquired outside Türkiye, Algeria, Morocco or Tunisia must be given per unit of the goods
specified in the first column.
(6) Insert dates. The period of validity of the long term supplier’s declaration should not normally exceed 12 months, subject to the
conditions laid down by the customs authorities of the country where the long term supplier’s declaration is made out.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 127/135EN
OJ L, 19.2.2024
ANNEX E
SUPPLIER’S DECLARATION FOR GOODS WHICH HAVE UNDERGONE WORKING OR
PROCESSING IN AN EFTA STATE OR TUNISIA WITHOUT HAVING OBTAINED PREFERENTIAL
ORIGINATING STATUS
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
SUPPLIER’S DECLARATION
for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained
preferential originating status
I, the undersigned, supplier of the goods covered by the annexed document, declare that:
1. The following materials which do not originate in an EFTA State or Tunisia have been used in an EFTA State or
Tunisia to produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied (1) originating materials used materials used (2) materials used (2) (3)
Total
2. All the other materials used in an EFTA State or Tunisia to produce those goods originate in an EFTA State or
Tunisia;
3. The following goods have undergone working or processing outside an EFTA State or Tunisia in accordance with
Article 13 of Appendix I to this Convention and have acquired the following total added value there:
Description of the goods supplied Total added value acquired outside an EFTA State or Tunisia (4)
(Place and date)
(Address and signature of the supplier; in addition the name of the
person signing the declaration has to be indicated in clear script)
128/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
_____________
(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
(2) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says that weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in Tunisia uses fabric imported from an EFTA State which has been obtained there by weaving non-
originating yarn, it is sufficient for the EFTA State supplier to describe in his declaration the non-originating material used as yarn,
without it being necessary to indicate the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of
iron”. Where that wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
(3) “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 an EFTA State or Tunisia. The exact value for each non-
originating material used be given per unit of the goods specified in the first column.
(4) “Total added value” shall mean all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there.
The exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first column.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 129/135EN
OJ L, 19.2.2024
ANNEX F
LONG-TERM SUPPLIER’S DECLARATION FOR GOODS WHICH HAVE UNDERGONE WORKING
OR PROCESSING IN AN EFTA STATE OR TUNISIA WITHOUT HAVING OBTAINED PREFERENTIAL
ORIGINATING STATUS
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
LONG-TERM SUPPLIER’S DECLARATION
for goods which have undergone working or processing in an EFTA State or Tunisia without having obtained
preferential originating status
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ......... (1) declare
that:
1. The following materials which do not originate in an EFTA State or Tunisia have been used in an EFTA State or
Tunisia to produce those goods:
Description of the goods Description of non-originating Heading of non-originating Value of non-originating
supplied (2) materials used materials used (3) materials used (3) (4)
Total
2. All the other materials used in an EFTA State or Tunisia to produce those goods originate in an EFTA State or
Tunisia;
3. The following goods have undergone working or processing outside an EFTA State or Tunisia in accordance with
Article 13 of Appendix I to this Convention and have acquired the following total added value there:
Total added value acquired outside an EFTA State or
Description of the goods supplied
Tunisia (5)
This declaration is valid for all subsequent consignments of those goods dispatched from...............................
to ...................................................................................................................... (6)
I undertake to inform....... (1) immediately if this declaration is no longer valid.
.................................................................
(Place and date)
.................................................................
.................................................................
.................................................................
(Address and signature of the supplier; in addition the name of
the person signing the declaration has to be indicated in clear
script)
130/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
_____________
(1) Name and address of the customer.
(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
(3) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in Tunisia uses fabric imported from an EFTA State which has been obtained there by weaving non-
originating yarn, it is sufficient for the EFTA State supplier to describe in his declaration the non-originating material used as yarn,
without it being necessary to indicate the heading and value of such yarn.
A producer of iron of heading 7217 who has produced it from non-originating iron bars should indicate in the second column “bars of
iron”. Where that wire is to be used in the production of a machine, for which the rule contains a limitation for all non-originating
materials used to a certain percentage value, it is necessary to indicate in the third column the value of non-originating bars.
(4) “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 an EFTA State or Tunisia. The exact value for each non-
originating material used be given per unit of the goods specified in the first column.
(5) “Total added value” shall mean all costs accumulated outside an EFTA State or Tunisia, including the value of all materials added there.
The exact total added value acquired outside an EFTA State or Tunisia must be given per unit of the goods specified in the first column.
(6) Insert dates. The period of validity of the long term supplier’s declaration should not normally exceed 12 months, subject to the
conditions laid down by the customs authorities of the country where the long term supplier’s declaration is made out.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 131/135EN
OJ L, 19.2.2024
ANNEX G
SUPPLIER’S DECLARATION FOR GOODS WHICH HAVE UNDERGONE WORKING OR
PROCESSING IN THE CEFTA PARTIES WITHOUT HAVING OBTAINED PREFERENTIAL ORIGIN
STATUS
The supplier’s declaration, the text of which is given below, must be made out in accordance with the footnotes.
However, the footnotes do not have to be reproduced.
SUPPLIER’S DECLARATION
for goods which have undergone working or processing in the CEFTA Parties without having obtained preferential
origin status
I, the undersigned, supplier of the goods covered by the annexed document, declare that:
1. The following materials which do not originate in the CEFTA Parties have been used in the CEFTA Parties to
produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied (1) originating materials used materials used (2) materials used (3)
Total value
2. All the other materials used in the CEFTA Parties to produce those goods originate in the CEFTA Parties;
3. The following goods have undergone working or processing outside CEFTA Parties, in accordance with Article 13
of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin and have
acquired the following total added value there:
Description of the goods supplied Total added value acquired outside the CEFTA Parties (4)
............................................................... ...............................................................
............................................................... ...............................................................
............................................................... ...............................................................
...............................................................
...............................................................
(Place and date)
...............................................................
...............................................................
...............................................................
(Address and signature of the supplier; in addition, the name
of the person signing the declaration has to be indicated in
clear script)
132/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
_____________
(1) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
(2) The indications requested in these columns should only be given if they are necessary.
(3) “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 one of the CEFTA Parties. The exact value for each non-
originating material used must be given per unit of the goods specified in the first column.
(4) “Total added value” shall mean all costs accumulated outside the CEFTA Parties, including the value of all materials added there. The
exact total added value acquired outside the CEFTA Parties must be given per unit of the goods specified in the first column.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 133/135EN
OJ L, 19.2.2024
ANNEX H
LONG-TERM SUPPLIER’S DECLARATION FOR GOODS WHICH HAVE UNDERGONE WORKING
OR PROCESSING IN THE CEFTA PARTIES WITHOUT HAVING OBTAINED PREFERENTIAL ORIGIN
STATUS
The long-term supplier’s declaration, the text of which is given below, must be made out in accordance with the
footnotes. However, the footnotes do not have to be reproduced.
LONG-TERM SUPPLIER’S DECLARATION
for goods which have undergone working or processing in the CEFTA Parties without having obtained preferential
originating status
I, the undersigned, supplier of the goods covered by this document, which are regularly supplied to ......... (1) declare
that:
1. The following materials which do not originate in the CEFTA Parties have been used in the CEFTA Parties, to
produce those goods:
Description of the goods Description of non- Heading of non-originating Value of non-originating
supplied (2) originating materials used materials used (3) materials used (4)
Total value
2. All the other materials used in the CEFTA Parties to produce those goods originate in the CEFTA Parties;
3. The following goods have undergone working or processing outside CEFTA Parties, in accordance with Article 13
of Appendix I to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin, and have
acquired the following total added value there:
Description of the goods supplied Total added value acquired outside the CEFTA Parties (5)
This declaration is valid for all subsequent consignments of those goods dispatched from...............................
to ..................................................................................................................... (6).
I undertake to inform.............................................. (1) immediately if this declaration is no longer valid.
134/135 ELI: http://data.europa.eu/eli/dec/2024/390/ojEN
OJ L, 19.2.2024
.................................................................
(Place and date)
.................................................................
.................................................................
.................................................................
(Address and signature of the supplier; in addition, the name of
the person signing the declaration has to be indicated in clear
script).
_____________
(1) Name and address of customer.
(2) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to different kinds of goods,
or to goods which do not incorporate non-originating materials to the same extent, the supplier must clearly differentiate them.
Example:
The document relates to different models of electric motor of heading 8501 to be used in the manufacture of washing machines of
heading 8450. The nature and value of the non-originating materials used in the manufacture of those motors differ from one model
to another. The models must therefore be differentiated in the first column and the indications in the other columns must be provided
separately for each of the models to make it possible for the manufacturer of washing machines to make a correct assessment of the
originating status of his products depending on which model of electrical motor he uses.
(3) The indications requested in those columns should only be given if they are necessary.
Examples:
The rule for garments of ex Chapter 62 says weaving combined with making-up including cutting of fabric may be used. If a
manufacturer of such garments in Serbia uses fabric imported from Montenegro which has been obtained there by weaving non-
originating yarn, it is sufficient for the Montenegrin supplier to describe in his declaration the non-originating material used as yarn,
without it being necessary to indicate the heading and value of such yarn. A producer of iron of heading 7217 who has produced it
from non-originating iron bars should indicate in the second column “bars of iron”. Where that wire is to be used in the production of
a machine, for which the rule contains a limitation for all non-originating materials used to a certain percentage value, it is necessary to
indicate in the third column the value of non-originating bars.
(4) “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 one of the CEFTA Parties.
The exact value for each non-originating material used must be given per unit of the goods specified in the first column.
(5) “Total added value” shall mean all costs accumulated outside the CEFTA Parties, including the value of all materials added there. The
exact total added value acquired outside the CEFTA Parties must be given per unit of the goods specified in the first column.
(6) Insert dates. The period of validity of the long term supplier’s declaration should not normally exceed 12 months, subject to the
conditions laid down by the customs authorities of the country where the long term sup-plier’s declaration is made out.’.
ELI: http://data.europa.eu/eli/dec/2024/390/oj 135/135