Communication from the Ministry of Foreign Affairs No. 28 / 1997 Coll.
Communication from the Ministry of Foreign Affairs on the negotiation of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic amending Article 1 of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic on rules of origin and methods of administrative cooperation of 22 February 1993
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Effective from 01.01.1997
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05.03.1997
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28
COMMUNICATION
Ministry of Foreign Affairs
The Ministry of Foreign Affairs announces that an Agreement between the Government of the Czech Republic and the Government of the Slovak Republic was signed in Bratislava on 21 December 1996 amending Article 1 of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic on Rules of Origin of Goods and Methods of Administrative Cooperation of 22 February 1993, published under No 172 / 1994 Coll.
The Agreement entered into force on 1 January 1997 pursuant to Article 3 thereof.
The Czech version of the Agreement is hereby published at the same time.
AGREEMENT
between the Government of the Czech Republic and the Government of the Slovak Republic amending Article 1 of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic on rules of origin and methods of administrative cooperation of 22 February 1993
The Government of the Czech Republic and the Government of the Slovak Republic, pursuant to Article 9 of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic on rules of origin and methods of administrative cooperation of 22 February 1993, have agreed as follows:
The Protocol concerning the definition of the concept of "originating products' and methods of administrative cooperation (" the Protocol ') referred to in Article 1 of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic on rules of origin and methods of administrative cooperation of 22 February 1993 and the Annexes thereto are repealed and replaced by the new Protocol and Annexes thereto, which form an integral part of this Agreement.
This Agreement forms an integral part of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic on rules of origin and methods of administrative cooperation of 22 February 1993.
This Agreement shall enter into force on 1 January 1997.
Dane v Bratislava on 21 December 1996 in two original copies, each in the Czech and Slovak languages, the two texts being equally authentic.
For the Government
Czech Republic:
Ing. Vladimir Long CSc. v. r.
Minister for Industry and Trade
For the Government
Slovak Republic:
Ing. Karol Česnek v. r.
Minister for Economy
PROTOCOL
With regard to the DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS 'AND METHOD OF ADMINISTRATIVE COOPERATION
GENERAL PROVISIONS
Definitions
For the purposes of this Protocol:
(a) "production" means any working or processing, including assembly or specific processes;
(b) "material" means any ingredient, raw materials, parts, etc., used in the manufacture of the product;
(c) "product" means the product currently manufactured, even if its later use is intended in another production operation;
(d) "goods" means both materials and products;
(e) "customs value" means the value determined under the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on Customs Evaluation);
(f) "ex-works price" means the price paid for a product to the manufacturer in the Contracting Party in whose undertaking the last working or processing is carried out, provided that that price includes the value of all the materials used, less any internal taxes which are refunded or may be refunded when the product obtained is exported;
(g) "value of materials" means the customs value of the non-originating materials used at the time of import or, if this is not known and cannot be ascertained, the first identifiable price paid for such materials in the Contracting Party;
(h) "value of originating materials" means the value of such materials determined in accordance with (g) mutatis mutandis;
(i) "value added" means the ex-works price minus the customs value of all the materials used which are not originating in the country in which the products were obtained;
(j) "chapters" and "numbers" mean chapters and numbers (four-digit codes) used in the Harmonised Commodity Description and Coding System nomenclature, hereinafter referred to as "Harmonised System" or "HS";
(k) "classification" means the classification of a product or material under the appropriate heading;
(l) "consignment" means products which are at the same time sent by one exporter to one consignee or which are contained in one transport document relating to their transport from the exporter to the consignee or, in the absence of such a document, appear in one invoice;
(m) "territory" includes territorial waters.
DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
General requirements
For the purposes of implementing this Agreement, the following products shall be considered as originating in the Contracting Party:
(a) products wholly obtained in this Contracting Party within the meaning of Article 5 of this Protocol;
(b) products obtained in this Contracting Party containing 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 6 of this Protocol.
Bilateral cumulation of origin
Materials originating in one Party shall be considered as originating in the other Party if they are contained in the product obtained here. Such materials need not be subjected to sufficient working or processing, provided that they have undergone working or processing beyond the operations referred to in Article 7 (1) of this Protocol.
Diagonal and multilateral cumulation of origin
1. Subject to the provisions of paragraphs 2 and 3, materials originating in the country with which the Contracting Party implements the Free Trade Agreement concluded under Article XXIV of the General Agreement on Tariffs and Trade 1994, within the meaning of that Agreement, shall be considered as originating in that Contracting Party if they are contained in a product obtained there. Such materials need not be subjected to sufficient working or processing.
2. Products which have obtained the originating status referred to in paragraph 1 shall be considered as originating in the Contracting Party only if the value added exceeds the value of the originating materials used in any of the other countries referred to in paragraph 1. If this condition is not met, those products shall be considered as originating in the country referred to in paragraph 1 in which the highest proportion of the value has been added. When determining the country of origin, account shall be taken of the value of materials originating in the other countries referred to in paragraph 1 which have undergone sufficient working or processing in that Contracting Party.
3. The cumulation provided for in this Article may be applied only if the materials used acquire the status of the original product by applying the same rules of origin as those of this Protocol.
Completely obtained products
1. The following products shall be considered as wholly obtained in the Contracting Party:
(a) mineral products extracted here;
(b) vegetable products harvested here;
(c) live animals born and bred here;
(d) products from live animals kept here;
(e) products obtained by hunting or fishing carried out there;
(f) products of sea fishing and other products of sea origin obtained by its vessels;
(g) products made on its fishing processing vessels exclusively from the products referred to in (f);
(h) used articles collected here which can only be used to obtain raw materials, including used tyres suitable only for retreading or as waste;
(i) waste and scrap resulting from manufacturing operations carried out here;
(j) products extracted from the seabed or under the seabed provided that they have exclusive rights to use them;
(k) goods manufactured exclusively from the products referred to in points (a) to (j).
2. The terms "its vessels' and" its fishing processing vessels' referred to in paragraph 1 (a) shall be taken into account. (f) and (g) shall mean only vessels and fishing processing vessels:
(a) which are registered or recorded in a Contracting Party;
(b) which sail under the flag of this Contracting Party;
(c) which are owned by at least 50% of the nationals of that Contracting Party or by a company with its head office in one of the Contracting Parties, the Director or Directors, the Chairman of the Management Board or the Supervisory Board and the majority of the members of those Councils are nationals of that Contracting Party and, in addition, in the case of partnerships or limited liability companies, at least half of the capital belongs to that Contracting Party, public institutions or nationals of that Contracting Party;
(d) whose captain and officers are nationals of that Contracting Party; and
(e) whose crew are at least 75% nationals of that Contracting Party.
Sufficient worked or processed products
1. For the purposes of Article 2, products which have not been wholly obtained shall be considered to be sufficiently worked or processed if the conditions laid down in Annex II or Annex V. The conditions set out in Annex V may be applied for the determination of the origin of goods intended exclusively for trade covered by the Treaty. Products which acquire origin only by application of the rule in Annex V shall not be considered as originating for export outside the territory of the Contracting Parties.
The above conditions are laid down in respect of all products covered by the Treaty, working or processing which must be carried out on non-originating materials used in manufacturing and are only applicable in relation to such materials. It follows that where an intermediate product is used in the manufacture of another product which obtains the originating status by fulfilling the conditions set out in Annex II or Annex V, it is not subject to the conditions applicable to the product in which the intermediate product is incorporated and no non-originating materials used in the manufacture of the intermediate product are taken into account.
2. Notwithstanding the provisions of paragraph 1, non-originating materials which, under the conditions set out in Annex II or Annex V, should not be used in the manufacture of a product may be used provided that:
(a) their total value does not exceed 10% of the ex-works price of the product;
(b) no percentage of the maximum value of non-originating materials set out in Annex II is exceeded by application of this paragraph.
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
(3) Paragraphs 1 and 2 shall apply with the exception of the provisions of Article 7.
Insufficient working or processing
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to grant originating status, irrespective of the fulfilment of the requirements referred to in Article 6:
(a) operations which, by way of protection, ensure good condition during transport and storage (ventilation, distribution, drying, cooling, salt loading, sulphur dioxide or other aqueous solutions, removal of damaged parts and similar operations);
(b) simple operations consisting of the removal of dust, sifting or casting, sorting, classification, grouping (including the formation of sets of articles), washing, painting, cutting;
(c) (i) changes in packaging, dismantling and assembly of consignments;
(ii) simple storage in bottles, flasks, bags, boxes, fixing on cards or plates, etc., and all other simple packing operations;
(d) the affixing of marks, labels and other distinguishing marks to products or their packaging;
(e) simple mixing of products, whether or not of a different kind, if one or more components of the mixture do not comply with the conditions laid down in this Protocol which would allow them to be regarded as originating in the Contracting Party;
(f) simple assembly of parts to create a complete product;
(g) a combination of two or more operations referred to in points (a) to (f);
(h) slaughter of animals.
2. All operations carried out with the products in question in the Contracting Party shall be considered jointly when deciding whether the working or processing to which they have been subjected is considered insufficient within the meaning of paragraph 1.
Unit of qualification
1. The unit of qualification for the application of the provisions of this Protocol shall be the specific product which is considered as the basic unit for classification in the Harmonised System nomenclature. It follows that:
(a) where a product, consisting of a set or assembly of articles, is classified in one heading in accordance with the rules of the Harmonised System, the whole constitutes a determining unit;
(b) where the consignment consists of a number of identical products classified in the same Harmonised System heading, each product must be taken individually when applying the rules of this Protocol.
2. Where, under General Rule 5 for the interpretation of the Harmonised System, packaging is included with the product, it is also included in the same heading for the purpose of determining origin.
Accessories, spare parts and tools
Accessories, spare parts and tools sent with equipment, machine, apparatus or vehicle which are part of the normal equipment and are included in the price or are not separately invoiced shall be considered as a whole of such equipment, machinery, apparatus or vehicles.
Sets
Sets as defined in General Rule 3 for the interpretation of the Harmonised System shall be regarded as originating if all parts of them are originating. However, if the set consists of originating and non-originating products, the total shall be deemed to be originating if the value of the non-originating products does not exceed 15% of the ex-works price of the set.
Neutral elements
For the purposes of determining whether the product is originating, it is not necessary to determine the origin of the following elements which may be used in its manufacture:
(a) electricity and fuel;
(b) equipment and equipment;
(c) machinery and tools;
(d) goods which are not or are not intended to be part of the final composition of the product.
TERRITORIAL REQUIREMENTS
Territorial principle
1. The conditions laid down in Title II concerning the acquisition of the originating status shall be fulfilled in the Contracting Parties without interruption, except in Article 4.
2. Original products exported from the Contracting Parties to another country which return, except the provisions of Article 4, shall be considered as non-originating unless it is possible to demonstrate to the satisfaction of the customs authorities that:
(a) the reimported goods are the same as those exported; and
(b) has not been subjected to any operation other than that necessary to preserve it in good condition in the country or when exported.
Direct transport
1. The preferential treatment provided for in the Treaty shall apply only to products complying with the requirements of this Protocol which are transported directly between the Contracting Parties or through the territories of the countries referred to in Article 4. However, products constituting one single consignment may be transported through other territories, including transfer or temporary storage in such territory, provided that they remain under the supervision of the customs authorities in the country of transit or storage and that they have not undergone operations other than unloading, re-loading or any operation intended to keep them in good condition.
Original products may be transported through a pipeline through a territory other than the territory of the Contracting Parties.
2. The customs authorities of the importing Contracting Party shall demonstrate that the conditions laid down in paragraph 1 have been fulfilled in the form of:
(a) a single transport document covering transport through the country of transit; or
(b) a certificate issued by the customs authorities of the country of transit containing:
(i) a precise description of the products;
(ii) the date of unloading and transfer of the goods and, where applicable, the names of the ships or other means of transport used; and
(iii) confirmation of the conditions under which the goods were in the country of transit; or
(c) other supporting documents, unless the documents referred to above can be presented.
Exhibitions
1. Originating products sent for exhibition to a country other than that referred to in Article 4 and subsequently sold and imported into a Contracting Party shall, on importation, be entitled to benefit from preferences under the Treaty provided that it is demonstrated to the satisfaction of the customs authorities that:
(a) the exporter has dispatched these products from the Contracting Party to the country where the exhibition takes place and has exhibited them in that country;
(b) the exporter has sold those products or has otherwise left them to the entity in the Contracting Party;
(c) the products were dispatched during or immediately after the exhibition in the same condition as they were sent for exhibition; and
(d) the products have not been used for any purpose other than demonstration at the exhibition since dispatch for the exhibition.
2. Proof of origin shall be furnished or made out in accordance with the provisions of Title V and presented to the customs authorities of the importing Party in the usual manner. The name and address of the exhibition shall be indicated in the proof of origin. Where necessary, further documentary evidence of the conditions under which they were issued may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or artistic exhibition, fair or similar public event which is not organised for private purposes in shops or business premises with the intention of selling foreign products and during which the products remain under customs control.
DRAWBACK OR EXEMPTION
Prohibition of drawback of or exemption from customs duties
1. Non-originating materials used in the manufacture of products originating in the Contracting Party or in one of the countries referred to in Article 4 for which proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Contracting Party to drawback or exemption from customs duties of any kind.
2. The prohibition referred to in paragraph 1 shall apply to any measure relating to repayment, exemption or non-payment, partial or complete, of customs duties or charges having equivalent effect, applicable in the Contracting Party to materials used for manufacture, provided that such refund, exemption or non-payment is applied explicitly or de facto if the products obtained from such materials are exported and not if they are intended for domestic use.
3. The exporter of the products covered by the proof of origin shall submit at any time, at the request of the customs authorities, all documents proving that no drawback has been claimed for non-originating materials used in their manufacture and that all customs duties and charges having equivalent effect applicable to such materials have actually been paid.
4. The provisions of paragraphs 1 to 3 shall also apply to packaging within the meaning of Article 8 (2), to accessories, spare parts and tools within the meaning of Article 9 and to products in sets (sets) within the meaning of Article 10, provided that they are non-originating.
5. The provisions of paragraphs 1 to 4 shall apply only to materials covered by the Treaty. Those provisions shall also not preclude the application of the system of export aid to agricultural products where such aid is used for export in accordance with the Treaty.
6. Without prejudice to paragraph 1, a Contracting Party may apply drawback of customs duties or exemption from customs duties or charges having equivalent effect to materials used in the manufacture of originating products, provided that:
(a) the 5% level of customs duties on products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System or the lower level applied in that Contracting Party shall be maintained;
(b) the 10% level of customs duties on products falling within Chapters 50 to 63 of the Harmonised System or the lower level applied in this Contracting Party shall be maintained.
The provisions of this paragraph shall apply until 31 December 1998 and may be reviewed by mutual agreement.
7. The provisions of paragraphs 1 to 6 shall not apply provided that non-originating materials are used in the manufacture of originating products exported to the country covered by the Free Trade Agreement allowing drawback or exemption from customs duties.
PROOF OF ORIGIN
General requirements
1. Products originating in one Contracting Party shall be entitled, on importation into the other Contracting Party, to benefit under the Treaty if they are presented:
(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or
(b) in the cases referred to in Article 21 (1), the exporter's declaration, the text of which appears in Annex IV, on the invoice, the delivery note or any other commercial document which describes the products in such a way that they can be identified (hereinafter referred to as "invoice declarations").
2. Notwithstanding the provisions of paragraph 1, products originating in the meaning of this Protocol shall be entitled to benefit under the Treaty without the submission of the documents referred to above, in the cases provided for in Article 26.
Procedure for the issue of movement certificates EUR.1
1. The movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party at the request of the exporter in writing or, under the responsibility of the exporter, by his authorised representative.
2. For this purpose, the exporter or his authorised representative shall be required to complete the movement certificate EUR.1 and the application for its issue, specimens of which appear in Annex III. These forms shall be completed in one of the languages used in this Protocol and in accordance with the generally binding provisions of the exporting Party. If they are filled in manually, an ink pen should be used and in block letters. The description of the products shall be given in the relevant section in such a way as to avoid leaving blank lines. If the whole of this section is not completed, the last line of the description shall be underlined by a horizontal line and the empty space crossed out.
3. The exporter applying for the issue of a movement certificate EUR.1 shall, at any time at the request of the customs authorities of the exporting Party in which the movement certificate is issued, submit all necessary documents proving the origin of the products concerned and the fulfilment of the other conditions of this Protocol.
4. A movement certificate EUR.1 shall be issued by the customs authorities of the Contracting Party if the exported products can be considered as originating in the Contracting Party or in one of the countries referred to in Article 4 and the other conditions of this Protocol are fulfilled.
5. The issuing customs authorities shall take all necessary measures to verify the origin of the products and the fulfilment of all other conditions of this Protocol. For this purpose, they shall have the right to request any supporting documents and to carry out any checks on the exporter's accounts or any checks deemed appropriate. The issuing customs authorities shall ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space intended for the description of the products is filled in in such a way as to exclude the possibility of additional unjustified additions.
6. The date of issue of the EUR.1 movement certificate is specified in Section 11 of the certificate.
7. The movement certificate EUR.1 issued shall be issued by the customs authorities to the exporter as soon as the actual export has been effected or ensured.
8. Where products acquire originating status by application of Article 4, the EUR.1 certificate in Section 7 shall contain one of the following entries:
"Kumulation -..."
"CIA coumulates -..."
and the name (s) of the country (s) with which the diagonal or multilateral cumulation of origin has been applied.
9. Where the provisions of Article 15 (7) apply, the EUR.1 certificate in Section 7 shall bear the following endorsement:
"DRAWBACK."
10. Where products acquire originating status by application of Annex V, the EUR.1 certificate in Section 7 shall contain one of the following entries:
"ANNEX V'
"ANNEX V."
A EUR.1 certificate containing this note may be used solely for the purposes of preferential treatment under the Treaty.
Movement certificates EUR.1 issued retrospectively
1. Notwithstanding the provisions of Article 17 (7), a movement certificate EUR.1 may be issued after exportation of the products to which the certificate relates in exceptional circumstances if:
(a) was not issued at the time of export due to error, unwanted omission or special circumstances; or
(b) it is duly demonstrated to the customs authorities that a movement certificate EUR.1 has been issued but has not been accepted on importation for technical reasons.
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Regulation Information
| Citation | Communication from the Ministry of Foreign Affairs No 28 / 1997 Coll., on the negotiation of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic amending the provisions of Article 1 of the Agreement between the Government of the Czech Republic and the Government of the Slovak Republic on Rules of Origin of Goods and Methods of Administrative Cooperation of 22 February 1993 |
|---|---|
| Regulation Type | International Treaty |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 05.03.1997 |
|---|---|
| Effective from | 01.01.1997 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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