Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code

D.E order No	D.E. name	Format (as defined in Annex B)	Cardinality	Cardinality	Correlation with box declaration and/or format
D.E order No	D.E. name	Format (as defined in Annex B)	Header level	Item level	Correlation with box declaration and/or format
1/10	Procedure	Same as data element order number 1/10	Same as data element order number 1/10	Same as data element order number 1/10	37(1) – n 2
3/40	Additional fiscal references identification no	Same as data element order number 3/40	Same as data element order number 3/40	Same as data element order number 3/40	44 – an ..40
4/4	Calculation of taxes – Tax base [^E0054]	Same as data element order number 4/4	Same as data element order number 4/4	Same as data element order number 4/4	47 – an ..6 + n ..16,6
4/17	Preference	Same as data element order number 4/17	Same as data element order number 4/17	Same as data element order number 4/17	36 – n 3
5/8	Country of destination code	Same as data element order number 5/8	Same as data element order number 5/8	Same as data element order number 5/8	17a – a 2
5/15	Country of origin code	Same as data element order number 5/15	Same as data element order number 5/15	Same as data element order number 5/15	34a – a 2
6/1	Net mass (kg)	Same as data element order number 6/1	Same as data element order number 6/1	Same as data element order number 6/1	38 – an ..15
6/2	Supplementary units	Same as data element order number 6/2	Same as data element order number 6/2	Same as data element order number 6/2	41 – an ..15
6/14	Commodity code — Combined nomenclature code	Same as data element order number 6/14	Same as data element order number 6/14	Same as data element order number 6/14	33 – n 8
6/15	Commodity code — TARIC code	Same as data element order number 6/15	Same as data element order number 6/15	Same as data element order number 6/15	33 – n 2
6/16	Commodity code — TARIC additional code(s)	Same as data element order number 6/16	Same as data element order number 6/16	Same as data element order number 6/16	33 – an 8
8/1	Quota order number	Same as data element order number 8/1	Same as data element order number 8/1	Same as data element order number 8/1	39 – n 6
8/6	Statistical value	Same as data element order number 8/6	Same as data element order number 8/6	Same as data element order number 8/6	46 – an ..18
- -	Date of acceptance of the declaration	In compliance with the format of data element order number 5/4	1×		date
- -	Declaration number (unique reference)	In compliance with the format of the MRN as defined in data element order number 2/1	1×		an..40
- -	Issuer	In compliance with the format of data element order number 5/8	1×		Issuing Member State – a 2

When Union code entered for (Calculation of taxes – Tax Type) is B00 .

ANNEX 21-03

List of surveillance data elements referred to in Article 55(1)

D.E. No. [^E0055]	Data element/class name [^E0056]	Data sub-element/sub-class name	Data sub-element name
11 01 000 000	Declaration type
11 02 000 000	Additional declaration type
11 03 000 000	Goods item number
11 09 001 000	Procedure	Requested procedure
11 09 002 000	Procedure	Previous procedure
11 10 000 000	Additional procedure
12 03 001 000	Supporting document	Reference number
12 03 002 000	Supporting document	Type
12 03 010 000	Supporting document	Issuing Authority name
12 04 001 000	Additional reference	Reference number
12 04 002 000	Additional reference	Type
12 05 001 000	Transport document	Reference number
12 05 002 000	Transport document	Type
12 12 001 000	Authorisation	Reference number
12 12 002 000	Authorisation	Type
12 12 080 000	Authorisation	Holder of the authorisation
13 01 017 000	Exporter	Identification number
13 01 018 020	Exporter		Country
13 03 017 000	Consignee	Identification number
13 04 017 000	Importer	Identification number
13 04 018 020	Importer		Country
13 05 017 000	Declarant	Identification number
13 16 031 000	Additional fiscal references	Role
13 16 034 000	Additional fiscal references	VAT identification number
14 03 039 000	Duties and taxes	Tax type
14 03 038 000	Duties and taxes	Method of payment
14 03 042 000	Duties and taxes	Payable tax amount
14 03 040 000	Duties and taxes	Tax base
14 03 040 041	Duties and taxes		Tax rate
14 03 040 005	Duties and taxes		Measurement unit and qualifier
14 03 040 006	Duties and taxes		Quantity
14 03 040 014	Duties and taxes		Amount
14 10 000 000	Valuation method
14 11 000 000	Preference
16 03 000 000	Country of destination
16 06 000 000	Country of dispatch
16 08 000 000	Country of origin
16 09 000 000	Country of preferential origin
18 01 000 000	Net mass
18 02 000 000	Supplementary units
18 04 000 000	Gross mass
18 05 000 000	Description of goods
18 06 004 000	Packaging	Number of packages
18 09 056 000	Commodity code	Harmonized System sub-heading code
18 09 057 000	Commodity code	Combined nomenclature code
18 09 058 000	Commodity code	TARIC code
18 09 059 000	Commodity code	TARIC additional code
18 09 060 000	Commodity code	National additional code
19 01 000 000	Container indicator
19 03 000 000	Mode of transport at the border
19 04 000 000	Inland mode of transport
19 07 063 000	Transport equipment	Container identification number
99 01 000 000	Quota order number
99 06 000 000	Statistical value
- -	Date of acceptance of the declaration [^E0057]
- -	Declaration number (unique reference) [^E0058]
- -	Issuer [^E0059]

Formats and cardinalities of the data requirements from the column ‘D.E. No’ are the same as those indicated in Annex B.

For the data class which are printed in italics only the indicated attributes are subject to surveillance.

The format of this information should be ‘yyyymmdd’. The cardinality of this information should be ‘1x’ at declaration level.

The format of this information should be provided in compliance with the format of the MRN as defined in data sub-element number 12 01 001 000. The cardinality of this information should be ‘1x’ at declaration level.

The format of this information should be provided in compliance with the format of data element number 16 03 000 000. The GEONOM code, as referred to in introductory note 13 number 3 of Annex B, should be used. The cardinality of this element should be ‘1x’ at declaration level.

ANNEX 22-02

Information certificate INF 4 and application for an information certificate INF 4

Printing instructions:

• 1. The form on which the information certificate INF 4 is issued shall be printed on white paper not containing mechanical pulp, sized for writing and weighing between 40 and 65 grams per square metre.

• 1. The form shall measure 210 × 297 mm.

• 1. Printing of the forms is the responsibility of the Members States; forms shall bear a serial number by which it can be identified. The form shall be printed in one of the official languages of the European Union.

• 1. Old versions of the forms may also be used until existing stocks are exhausted or until 1 May 2019, whichever is the earliest.

Image omitted; see official source

Text of image

EUROPEAN UNION

INF 4

No 000.000

INFORMATION CERTIFICATE

To facilitate the establishment in the Union of the preferential origin of goods

See notes overleaf before completing this form

Declaration certified

correct

not correct

I, the undersigned, declare that the declaration(s) concerning the originating status of the goods described in box 5 and (⁴)

on the invoice(s) shown in box 3 and attached to this certificate

on my long-term declaration of … (date) is (are) correct

Issuing country: …

Place …, date …

(Signature)

Stamp

Place …, date …

(Signature)

(¹) The term ‘invoice’ also includes delivery notes or other commercial documents relating to the shipment or shipments concerned on which the declaration(s) are entered.

(²) This box need not be completed in the case of long-term declarations.

(³) Describe the goods entered in box 5 in accordance with commercial practice and in sufficient detail to enable them to be identified.

(⁴) Place a cross in the appropriate box.

Image omitted; see official source

Text of image

NOTES

Image omitted; see official source

Text of image

EUROPEAN UNION

INF 4

No 000.000

APPLICATION FOR AN INFORMATION CERTIFICATE

To facilitate the establishment in the Union of the preferential origin of goods

See notes overleaf before completing this form

I, the undersigned, declare that the declaration(s) concerning the originating status of the goods described in box 5 and (⁴)

on the invoice(s) shown in box 3 and attached to this certificate

on my long-term declaration of … (date) is (are) correct

Place …, date …

(Signature)

(¹) The term ‘invoice’ also includes delivery notes or other commercial documents relating to the shipment or shipments concerned on which the declaration(s) are entered.

(²) This box need not be completed in the case of long-term declarations.

(³) Describe the goods entered in box 5 in accordance with commercial practice and in sufficient detail to enable them to be identified.

(⁴) Place a cross in the appropriate box.

Image omitted; see official source

Text of image

DECLARATION BY THE SUPPLIER

I, the undersigned, supplier 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 these 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 these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and 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 these goods.

(Place and date)

(Signature)

(¹) For example import documents, movement certificates, invoices, manufacturers' declarations, etc. referring to the processed products or goods re-exported in the unaltered state.

ANNEX 22-06

APPLICATION TO BECOME A REGISTERED EXPORTER

for the purpose of schemes of generalised tariff preferences of the European Union, Norway, Switzerland and Turkey

([^E0060])

• 1.

Exporter's name, full address and country, contact details, TIN.

• 2.

Additional contact details including telephone and fax number as well as email address where available (optional).

• 3.

Specify whether the main activity is producing or trading.

• 4.

Indicative description of goods which qualify for preferential treatment, including indicative list of Harmonised System headings (or chapters where goods traded fall within more than twenty Harmonised System headings).

• 5.

Undertakings to be given by an exporter

• The undersigned hereby:

• — declares that the above details are correct;

• — certifies that no previous registration has been revoked; conversely, certifies that the situation which led to any such revocation has been remedied;

• — undertakes to make out statements on origin only for goods which qualify for preferential treatment and comply with the origin rules specified for those goods in the Generalised System of Preferences;

• — undertakes to maintain appropriate commercial accounting records for production/supply of goods qualifying for preferential treatment and to keep them for at least three years from the end of the calendar year in which the statement on origin was made out;

• — undertakes to immediately notify the competent authority of changes as they arise to his registration data since acquiring the number of registered exporter;

• — undertakes to cooperate with the competent authority;

• — undertakes to accept any checks on the accuracy of his statements on origin, including verification of accounting records and visits to his premises by the European Commission or Member States' authorities, as well as the authorities of Norway, Switzerland and Turkey;

• — undertakes to request the revocation of his registration in the system, should he no longer meet the conditions for exporting any goods under the scheme;

• — undertakes to request the revocation of his registration in the system, should he no longer intend to export such goods under the scheme.

• …

• Place, date, signature of authorised signatory, name and job title ([^E0061])

• 6.

Prior specific and informed consent of exporter to the publication of his data on the public website

• The undersigned is hereby informed that the information supplied in this declaration may be disclosed to the public via the public website. The undersigned accepts the publication of this information via the public website. The undersigned may withdraw his consent to the publication of this information via the public website by sending a request to the competent authorities responsible for the registration.

• …

• Place, date, signature of authorised signatory, name and job title (34)

• 7.

Box for official use by competent authority

• The applicant is registered under the following number:

Registration Number: …

Date of registration …

Date from which the registration is valid …

• Signature and stamp (34)  …

Information notice

concerning the protection and processing of personal data incorporated in the system

• 1.Where the European Commission processes personal data contained in this application to become a registered exporter, Regulation (EC) No 45/2001 of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data by the Union institutions and bodies and on the free movement of such data applies. Where the competent authorities of a beneficiary country or a third country implementing Directive 95/46/EC of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data and on the free movement of such data process personal data contained in this application to become a registered exporter, the relevant national provisions implementing that Directive apply.

• 2.Personal data in respect of the application to become a registered exporter are processed for the purpose of Union GSP rules of origin as defined in the relevant Union legislation. The said legislation providing for Union GSP rules of origin constitutes the legal basis for processing personal data in respect of the application to become a registered exporter.

• 3.The competent authority in a country where the application has been submitted is the controller with respect to processing of the data in the REX system.

• The list of competent authorities is published on the website of the Commission.

• 4.Access to all data of this application is granted through a user ID/password to users in the Commission, the competent authorities of beneficiary countries and the customs authorities in the Member States, Norway, Switzerland and Turkey.

• 5.The data of a revoked registration shall be kept by the competent authorities of the beneficiary country in the REX system for ten calendar years. This period shall run from the end of the year in which the revocation of a registration has taken place.

• 6.The data subject has a right of access to the data relating to him that will be processed through the REX system and, where appropriate, the right to rectify, erase or block data in accordance with Regulation (EC) No 45/2001 or the national laws implementing Directive 95/46/EC. Any requests for right of access, rectification, erasure or blocking shall be submitted to and processed by the competent authorities of beneficiary countries responsible for the registration, as appropriate. Where the registered exporter has submitted a request for the exercise of that right to the Commission, the Commission shall forward such requests to the competent authorities of the beneficiary country concerned. If the registered exporter failed to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.

• 7.Complaints can be addressed to the relevant national data protection authority. The contact details of the national data protection authorities are available on the website of the European Commission, Directorate-General for Justice: (http://ec.europa.eu/justice/data-protection/bodies/authorities/eu/index_en.htm#h2-1).

• Where the complaint concerns processing of data by the European Commission, it should be addressed to the European Data Protection Supervisor (EDPS) (http://www.edps.europa.eu/EDPSWEB/).

ANNEX 22-06A

APPLICATION TO BECOME A REGISTERED EXPORTER

for the purpose of the registration of exporters of the Member States

• 1.

Exporter's name, full address and country, contact details, EORI number.

• 2.

Additional contact details including telephone and fax number as well as email address where available (optional).

• 3.

Specify whether the main activity is producing or trading.

• 4.

Indicative description of goods which qualify for preferential treatment, including indicative list of Harmonised System headings (or chapters where goods traded fall within more than twenty Harmonised System headings).

• 5.

Undertakings to be given by an exporter

• The undersigned hereby:

• — declares that the above details are correct;

• — certifies that no previous registration has been revoked; conversely, certifies that the situation which led to any such revocation has been remedied;

• — undertakes to make out statements on origin and other documents on origin only for goods which qualify for preferential treatment and comply with the origin rules specified for those goods in the preferential arrangement concerned;

• — undertakes to maintain appropriate commercial accounting records for production/supply of goods qualifying for preferential treatment and to keep them for as long as required by the preferential arrangement concerned, and at least three years from the end of the calendar year in which the statement on origin or the other document on origin was made out;

• — undertakes to immediately notify the customs authorities of changes as they arise to his registration data since acquiring the number of registered exporter;

• — undertakes to cooperate with the customs authorities;

• — undertakes to accept any checks on the accuracy of his statements on origin or other documents on origin, including verification of accounting records and visits to his premises by the European Commission or Member States' authorities;

• — undertakes to request the revocation of his registration in the system, should he no longer meet the conditions for applying the Registered Exporter system;

• — undertakes to request the revocation of his registration in the system, should he no longer intend to use the Registered Exporter system.

• …

• Place, date, signature of authorised signatory, name and job title ([^E0062])

• 6.

Prior specific and informed consent of exporter to the publication of his data on the public website

• The undersigned is hereby informed that the information supplied in this declaration may be disclosed to the public via the public website. The undersigned accepts the publication of this information via the public website. The undersigned may withdraw his consent to the publication of this information via the public website by sending a request to the competent authorities responsible for the registration.

• …

• Place, date, signature of authorised signatory, name and job title (35)

• 7.

Box for official use by customs authorities

• The applicant is registered under the following number:

Registration Number: …

Date of registration …

Date from which the registration is valid …

• Signature and stamp (35)  …

Information notice

concerning the protection and processing of personal data incorporated in the system

• 1.Where the European Commission processes personal data contained in this application to become a registered exporter, Regulation (EC) No 45/2001 of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data by the Union institutions and bodies and on the free movement of such data will apply.

• 2.Personal data in respect of the application to become a registered exporter are processed for the purposes of the rules of origin of the relevant preferential trade arrangements of the Union. The rules of origin laid down in Commission Implementing Regulation (EU) 2015/2447 constitute the legal bases for processing personal data in respect of the application to become a registered exporter.

• 3.The customs authorities in a country where the application has been submitted is the controller with respect to processing of the data in the REX system.

• The list of customs departments is published on the website of the Commission.

• 4.Access to all data of this application is granted through a user ID/password to users in the Commission, and the customs authorities in the Member States, Norway, Switzerland and Turkey.

• 5.The data of a revoked registration shall be kept by the customs authorities of Member States in the REX system for ten calendar years. This period shall run from the end of the year in which the revocation of a registration has taken place.

• 6.The data subject has a right of access to the data relating to him that will be processed through the REX system and, where appropriate, the right to rectify, erase or block data in accordance with Regulation (EC) No 45/2001 or the national laws implementing Directive 95/46/EC of the European Parliament and of the Council on the protection of individuals with regard to the processing of personal data and on the free movement of such data. Any requests for right of access, rectification, erasure or blocking shall be submitted to and processed by the customs authorities of Member States responsible for the registration, as appropriate. Where the registered exporter has submitted a request for the exercise of that right to the Commission, the Commission shall forward such requests to the customs authorities of Member States concerned, respectively. If the registered exporter failed to obtain his rights from the controller of data, the registered exporter shall submit such request to the Commission acting as controller. The Commission shall have the right to rectify, erase or block the data.

• 7.Complaints can be addressed to the relevant national data protection authority. The contact details of the national data protection authorities are available on the website of the European Commission, Directorate-General for Justice: (http://ec.europa.eu/justice/data-protection/bodies/authorities/eu/index_en.htm#h2-1).

• Where the complaint concerns processing of data by the European Commission, it should be addressed to the European Data Protection Supervisor (EDPS) (http://www.edps.europa.eu/EDPSWEB/).

ANNEX 22-07

Statement on origin

To be made out on any commercial documents showing the name and full address of the exporter and consignee as well as a description of the products and the date of issue ([^E0063]).

French version

L’exportateur … (Numéro d’exportateur enregistré ([^E0064]), ([^E0065]), ([^E0066])) des produits couverts par le présent document déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … ([^E0067]) au sens des règles d’origine du Système des préférences tarifaires généralisées de l’Union européenne et que le critère d’origine satisfait est … … ([^E0068]).

English version

The exporter … (Number of Registered Exporter (37) , (38) , (39) ) of the products covered by this document declares that, except where otherwise clearly indicated, these products are of … preferential origin (37)  according to rules of origin of the Generalised System of Preferences of the European Union and that the origin criterion met is … … (41) .

Spanish version

El exportador … (Número de exportador registrado (37) , (38) , (39) ) de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (37) ) en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea y que el criterio de origen satisfecho es … …. (41) .

ANNEX 22-08

Certificate of origin Form A

• 1.Certificates of origin Form A must conform to the specimen shown in this Annex. The use of English or French for the notes on the reverse of the certificate shall not be obligatory. Certificates shall be made out in English or French. If completed by hand, entries must be in ink and in capital letters.

• 2.Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length and in the width may be allowed. The paper used shall be white writing paper, sized, 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.

• If the certificates have several copies, only the top copy which is the original shall be printed with a printed green guilloche-pattern background.

• 3.Each certificate shall bear a serial number, printed or otherwise, by which it can be identified.

• 4.Certificates bearing older versions of the notes on the back of the form may also be used until existing stocks are exhausted.

Image omitted; see official source Image omitted; see official source Image omitted; see official source Image omitted; see official source

ANNEX 22-09

Invoice declaration

The invoice 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.

French version

L'exportateur des produits couverts par le présent document [autorisation douanière no ([^E0069]) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … ([^E0070]) au sens des règles d'origine du Système des préférences tarifaires généralisées de l'Union européenne … ([^E0071]) et ([^E0072]).

English version

The exporter of the products covered by this document (customs authorisation No … (42)  declares that, except where otherwise clearly indicated, these products are of … preferential origin (43)  according to rules of origin of the Generalised System of Preferences of the European Union (44)  and (45) .

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera n^o … (42)  declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (43)  en el sentido de las normas de origen del Sistema de preferencias generalizado de la Unión europea (44)  y (45) .

(place and date) ([^E0073])

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script) ([^E0074])

ANNEX 22-10

Movement certificate EUR.1 and relevant applications

• (1)Movement certificate EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one of the official languages of the Union. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State or territory. If they are handwritten, they shall be completed in ink and in capital letters.

• (2)Each certificate shall measure 210 × 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.

• (3)The competent authorities of the exporting State or territory may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate 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.

Image omitted; see official source

Text of image

MOVEMENT CERTIFICATE

EUR.1 No A 000.000

See notes overleaf before completing this form

Declaration certified

Export document (²)

Form … No …

Of …

Customs office …

Issuing country or territory …

(Place and date)

(Signature)

Stamp

I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate

(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 require.

Image omitted; see official source

Text of image

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)

(Signature)

Stamp

(Place and date)

(Signature)

Stamp

(¹) Insert X in the appropriate box.

NOTES

Image omitted; see official source

Text of image

APPLICATION FOR A MOVEMENT CERTIFICATE

EUR.1 No A 000.000

See notes overleaf before completing this form

(¹) If goods are not packed, indicate number of articles or state ‘in bulk’ as appropriate.

Image omitted; see official source

Text of image

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 these 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 these 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 these 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.

ANNEX 22-13 — IA

Invoice declaration

The invoice 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.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение № … (48) ), декларира, че освен където е отбелязано друго, тези продукти са с … преференциален произход (49) .

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera n^o … (48) ) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial… (49) .

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení … (48) ) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v … (49) .

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (48) ), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … (49) .

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (48) ) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte … (49)  Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli loa nr. … (48) ) deklareerib, et need tooted on … (49)  sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ’ αριθ. … (48) ] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … (49) .

English version

The exporter of the products covered by this document (customs authorisation No … (48) ) declares that, except where otherwise clearly indicated, these products are of … (49)  preferential origin.

French version

L’exportateur des produits couverts par le présent document [autorisation douanière n^o … (48) ] déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle … (49) .

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. … (48) ) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi … (49)  preferencijalnog podrijetla.

Italian version

L’esportatore delle merci contemplate nel presente documento [autorizzazione doganale n. … (48) ] dichiarache, salvo indicazione contraria, le merci sono di origine preferenziale … (49) .

Latvian version

Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (48) ), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (49) .

Lithuanian version

Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr … (48) ) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra … (49)  preferencinės kilmės prekės.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: … (48) ) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális … (49)  származásúak.

Maltese version

L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (48) ) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali … (49) .

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (48) ), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële …oorsprong zijn (49) .

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (48) ) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają … (49)  preferencyjne pochodzenie.

Portuguese version

O exportador dos produtos cobertos pelo presente documento [autorização aduaneira n.^o … (48) ], declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (49) .

Romanian version

Exportatorul produselor ce fac obiectul acestui document [autorizația vamală nr. … (48) ] declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială … (49) .

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. … (48) ) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno … (49)  poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente [číslo povolenia … (48) ] vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v … (49) .

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa nro … (48) ) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … (49)  alkuperätuotteita.

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr … ([^E0075])) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande … ursprung ([^E0076]).

… ([^E0077])

(Place and date)

… ([^E0078])

(Signature of exporter; in addition the name of the person signing the declaration has to be indicated in clear script)

ANNEX 22-14

Certificate of origin for certain products subject to special non-preferential import arrangements

Introductory notes:

• 1. The period of validity of the certificate of origin shall be 12 months from the date of issue by the issuing authorities.

• 1. Certificates of origin shall consist only of a single sheet identified by the word ‘original’ next to the title of the document. If additional copies are necessary, they shall bear the designation ‘copy’ next to the title of the document. The customs authorities in the Union shall accept as valid only the original of the certificate of origin.

• 1. Where certificates of origin are issued in paper form, they shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white, not containing mechanical pulp, and shall weigh not less than 40 g/m². The face of the original shall have a printed yellow guilloche pattern background making any falsification by mechanical or chemical means apparent. Where certificates of origin in the form set out in this Annex are issued electronically or signed by means of an electronic signature, they shall bear authenticity markings used by the respective third country.

• 1. Certificates of origin shall be printed and completed in typescript in one of the official languages of the Union. Entries must not be erased or overwritten. Any changes shall be made by crossing out the wrong entry and, if necessary, adding the correct particulars. Such changes shall be initialled by the person making them and endorsed by the issuing authorities. All the additional particulars required for implementation of the Union legislation governing the special import arrangements shall be entered in box 5 of the certificate of origin. Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way that nothing can be added at a later stage.

• 1. Each certificate of origin shall bear a serial number, whether or not printed, by which it can be identified, and shall be stamped by the issuing authority and signed by the person or persons empowered to do so.

• 1. Certificates of origin issued retrospectively shall bear in Box 5 the following indication in one of the official languages of the European Union:
• — Expedido a posteriori,
• — Udstedt efterfølgende,
• — Nachträglich ausgestellt,
• — Εκδοθέν εκ των υστέρων,
• — Issued retrospectively,
• — Délivré a posteriori,
• — Rilasciato a posteriori,
• — Afgegeven a posteriori,
• — Emitido a posteriori,
• — Annettu jälkikäteen/utfärdat i efterhand,
• — Utfärdat i efterhand,
• — Vystaveno dodatečně,
• — Välja antud tagasiulatuvalt,
• — Izsniegts retrospektīvi,
• — Retrospektyvusis išdavimas,
• — Kiadva visszamenőleges hatállyal,
• — Maħruġ retrospettivament,
• — Wystawione retrospektywnie,
• — Vyhotovené dodatočne,
• — издаден впоследствие,
• — Eliberat ulterior,
• — Izdano naknadno.

• 1. Certificates bearing in the top right box the text of the old version ‘CERTIFICATE OF ORIGIN for imports of agricultural products into the European Economic Community’ and in the box ‘Notes’ the text of the old version, may also be used until existing stocks are exhausted or until 1 May 2019, whichever is the earliest.

Image omitted; see official source

Text of image

1 Consignor

CERTIFICATE OF ORIGIN

for imports of products subject to special non-preferential import arrangements into the European Union

No

ORIGINAL

2 Consignee (optional)

3 ISSUING AUTHORITY

4 Country of origin

NOTES

A. The certificate must be completed in typescript or by means of a mechanical data-processing system, or similar procedure.

B. The original of the certificate must be lodged together with the declaration of release for free circulation with the relevant customs office in the European Union.

5 Remarks

6 Item number — Markings and numbers — Number and kind of packages — DESCRIPTION OF GOODS

7 Gross and net mass (kg)

8 THIS IS TO CERTIFY THAT THE ABOVE PRODUCTS ORIGINATE IN THE COUNTRY INDICATED IN BOX 4 AND THAT THE INDICATIONS IN BOX 5 ARE CORRECT.

Place and date of issue

Signature

Issuing authority’s stamp

9 RESERVED FOR THE CUSTOMS AUTHORITIES IN THE EUROPEAN UNION

ANNEX 22-15

Supplier’s declaration for products having 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.

Image omitted; see official source

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DECLARATION

I, the undersigned, declare that the goods listed on this document … (¹) originate in … (²) and satisfy the rules of origin governing preferential trade with … (³):

I declare that (⁴):

Cumulation applied with … (name of the country/countries)

No cumulation applied

I undertake to make available to the customs authorities any further supporting documents they require:

… (⁵)

… (⁶)

… (⁷)

(¹) If only some of the goods listed on the document are concerned, they shall be clearly indicated or marked and this marking entered in the declaration as follows: ‘… listed on this document and marked … originate in …’.

(²) The European Union, country, group of countries or territory, from which the goods originate.

(³) Country, group of countries or territory concerned. When the preferential origin of a product from a country, group of countries or territory can be acquired in accordance with more than one rule of origin, the suppliers shall specify the legal framework used to determine the origin of the goods.

Where a country, group of countries or territory is a Contracting Party to the PEM Convention, and where a legal framework is not specified, for the supplier’s declarations made out until 31 December 2025, by default, it, shall be considered as stating that the rules of origin of the PEM Convention, in its original version, have been used to determine the origin of the goods.

(⁴) To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade relations with one of the countries, with which pan-Euro-Mediterranean cumulation of origin is applicable.

(⁵) Place and date.

(⁶) Name and position in the company.

(⁷) Signature.

ANNEX 22-16

Long-term supplier’s declaration for products having 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.

Image omitted; see official source

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DECLARATION

I, the undersigned, declare that the goods described below:

… (¹)

… (²)

which are regularly supplied to … (³), originate in … (⁴) and satisfy the rules of origin governing preferential trade with … (⁵).

I declare that (⁶):

Cumulation applied with … (name of the country/countries)

No cumulation applied

This declaration is valid for all shipments of these products dispatched from: … to … (⁷).

I undertake to inform … immediately if this declaration is no longer valid.

I undertake to make available to the customs authorities any further supporting documents they require.

… (⁸)

… (⁹)

… (¹⁰)

(¹) Description.

(²) Commercial designation as used on the invoices, e.g. model No.

(³) Name of company to which goods are supplied.

(⁴) The European Union, country, group of countries or territory, from which the goods originate.

(⁵) Country, group of countries or territory concerned. When the preferential origin of a product from a country, group of countries or territory can be acquired in accordance with more than one rule of origin, the suppliers shall specify the legal framework used to determine the origin of the goods.

Where a country, group of countries or territory is a Contracting Party to the PEM Convention, and where a legal framework is not specified, for supplier’s declarations made out until 31 December 2025, by default, it shall be considered as stating that the rules of origin of the PEM Convention, in its original version, have been used to determine the origin of the goods.

(⁶) To be completed, where necessary, only for goods having preferential origin status in the context of preferential traderelations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable.

(⁷) Give the dates. The period shall not exceed 24 months or 12 months if the declaration was issued retrospectively.

(⁸) Place and date.

(⁹) Name and position, name and address of company.

(¹⁰) Signature.

ANNEX 22-17

Supplier’s declaration for products not having 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.

Image omitted; see official source

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DECLARATION

I, the undersigned, supplier of the goods covered by the annexed document, declare that:

Description of goods supplied (¹)

Description of non originating materials used

HS heading of non originating materials used (²)

Value of non originating materials used (³)

Total:

I declare that: (⁶)

Cumulation applied with … (name of the country/countries)

No cumulation applied

I undertake to make available to the customs authorities any further supporting documents they require

… (⁷) … (⁸) … (⁹)

(¹) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to a variety of goods, or goods not incorporating the same proportion of non originating materials, the supplier must clearly differentiate between them. Example: The document covers 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 the motors vary from one model to another. The models must be listed separately in column 1 and the information in the other columns must be given for each, so that the manufacturer of the washing machines can correctly assess the originating status of each of his products depending on the type of motor it incorporates.

(²) To be completed only where relevant.

Example:

The rule for garments of ex Chapter 62 allows the use of non-originating yarn. Thus if a French garment manufacturer uses fabric woven in Portugal from non-originating yarn, the Portuguese supplier need only enter ‘yarn’ as non originating materials in column 2 of his declaration — the HS heading and value of the yarn are irrelevant.

A firm manufacturing wire of HS heading 7217 from non-originating iron bars must enter ‘iron bars’ in column 2. If the wire is to be incorporated in a machine for which the rule of origin sets a percentage limit on the value of non-originating materials used, the value of the bars must be entered in column 4.

(³) ‘Value’ means the customs value of the materials at the time of import or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Union.

For each type of non-originating material used, specify the exact value per unit of the goods shown in column 1.

(⁴) The European Union, country, group of countries or territory from which the materials originate.

(⁵) To be completed only where relevant. Country, group of countries or territory concerned. When the preferential origin of a product from a country, group of countries or territory can be acquired in accordance with more than one rule of origin, the suppliers shall specify the legal framework used to determine the origin of the goods.

Where a country, group of countries or territory is a Contracting Party to the PEM Convention, and where a legal framework is not specified, for supplier’s declarations made out until 31 December 2025, by default, it is considered as stating that the rules of origin of the PEM Convention, in its original version, have been used to determine the origin of the goods.

(⁶) To be completed where necessary, only for goods having preferential originating status in the context of preferential trade relations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable.

(⁷) Place and date.

(⁸) Name and function, name and address of company.

(⁹) Signature.

ANNEX 22-18

Long-term supplier’s declaration for products not having 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.

Image omitted; see official source

Text of image

DECLARATION

I, the undersigned, supplier of the goods covered by this document, which are regularly sent to … (¹), declare that:

Description of goods supplied (²)

Description of non originating materials used

HS heading of non originating materials used (³)

Value of non originating materials used (⁴)

Total:

I declare that: (⁷)

Cumulation applied with … (name of the country/countries)

No cumulation applied

This declaration is valid for all shipments of these products dispatched from … to … (⁸).

I undertake to inform … immediately if this declaration is no longer valid.

I undertake to make available to the customs authorities any further supporting documents they require.

… (⁹)

… (¹⁰)

… (¹¹)

(¹) Customer’s name and address.

(²) When the invoice, delivery note or other commercial document to which the declaration is annexed relates to a variety of goods, or goods not incorporating the same proportion of non originating materials, the supplier must clearly differentiate between them.

Example:

The document covers 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 the motors vary from one model to another. The models must be listed separately in column 1 and the information in the other columns must be given for each, so that the manufacturer of the washing machines can correctly assess the originating status of each of his products depending on the type of motor it incorporates.

(³) To be completed only where relevant.

Example:

The rule for garments of ex Chapter 62 allows the use of non-originating yarn. Thus if a French garment manufacturer uses fabric woven in Portugal from non-originating yarn, the Portuguese supplier need only enter ‘yarn’ as non originating materials in column 2 of his declaration — the HS heading and value of the yarn are irrelevant.

A firm manufacturing wire of HS heading 7217 from non-originating iron bars must enter ‘iron bars’ in column 2. If the wire is to be incorporated in a machine for which the rule of origin sets a percentage limit on the value of non-originating materials used, the value of the bars must be entered in column 4.

Image omitted; see official source

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(⁴) ‘Value’ means the customs value of the materials at the time of import or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Union.

For each type of non-originating material used, specify the exact value per unit of the shown in column 1.

(⁵) The European Union, country, group of countries or territory from which the materias originate.

(⁶) To be completed only where relevant. Country, group of countries or territory concerned. When the preferential origin of a product from a country, group of countries or territory can be acquired in accordance with more than one rule of origin, the suppliers shall specify the legal framework used to determine the origin of the goods.

Where a country, group of countries or territory is a Contracting Party to the PEM Convention, and where a legal framework is not specified, for supplier’s declarations made out until 31 December 2025, by default, it shall be considered as stating that the rules of origin of the PEM Convention, in its original version, have been used to determine the origin of the goods.

(⁷) To be completed where necessary, only for goods having preferential originating status in the context of preferential trade relations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable.

(⁸) Give the dates. The period should not exceed 24 months.

(⁹) Place and date.

(¹⁰) Name and function, name and address of company.

(¹¹) Signature.

ANNEX 22-19

Requirements for drawing up replacement certificates of origin Form A

• 1.The top right-hand box of the replacement certificate of origin FORM A (replacement certificate) shall indicate the name of the intermediary country where it is issued.

• 2.Box 4 of the replacement certificate shall contain the words ‘Replacement certificate’ or ‘Certificat de remplacement’, as well as the date of issue of the initial proof of origin and its serial number.

• 3.The name of the re-exporter shall be given in box 1 of the replacement certificate.

• 4.The name of the final consignee may be given in box 2 of the replacement certificate.

• 5.All particulars of the re-exported products appearing on the initial proof of origin shall be transferred to boxes 3 to 9 of the replacement certificate and references to the re-exporter’s invoice may be given in box 10 of the replacement certificate.

• 6.The endorsement made by the customs office issuing the replacement certificate shall be placed in box 11 of the replacement certificate.

• 7.The particulars in box 12 of the replacement certificate concerning the country of origin shall be identical to those particulars in the initial proof of origin. This box shall be signed by the re-exporter.

ANNEX 22-20

Requirements for drawing up replacement statements on origin

• 1.Where a statement on origin is replaced, the re-consignor shall indicate the following on the initial statement on origin:

• (a) the particulars of the replacement statement(s);

• (b) his name and address;

• (c) the consignee or consignees in the Union or, where applicable, in Norway or Switzerland.

• 2.The initial statement on origin shall be marked ‘Replaced’, ‘Remplacée’ or‘Sustituida’.

• 3.The re-consignor shall indicate the following on the replacement statement on origin:

• (a) all particulars of the re-consigned products taken from the initial proof;

• (b) the date on which the initial statement on origin was made out;

• (c) the particulars of the initial statement on origin as set out in Annex 22-07, including — where appropriate — information about cumulation applied;

• (d) his name and address and, where applicable, his number of registered exporter;

• (e) the name and address of the consignee or consignees in the Union or, where applicable, in Norway or Switzerland;

• (f) the date and place of the replacement.

• 4.The replacement statement on origin shall be marked ‘Replacement statement’, ‘Attestation de remplacement’ or ‘Comunicación de sustitución’.

ANNEX 23-01

Air transport costs to be included in the customs value

• 1.The following table shows:

• (a) third countries listed by continents and zones (column 1);

• (b) the percentages which represent the part of the air transport costs to be included in the customs value (column 2).

• 2.When goods are shipped from countries or airports not included in the following table, other than the airports referred to in paragraph 3, the percentage given for the airport nearest to that of departure shall be taken.

• 3.As regards the French overseas departments which are part of the customs territory of the Union, the following rules shall apply:

• (a) for goods shipped directly from third countries to these departments, the whole of the air transport costs shall be included in the customs value;

• (b) for goods shipped from third countries to the European part of the Union after being transhipped or unloaded in one of those departments, only the air transport costs which would be incurred if the goods were destined to those departments shall be included in the customs value;

• (c) for goods shipped from third countries to those departments after being transhipped or unloaded in an airport of the European part of the Union, the air transport costs to be included in the customs value shall be the result of the application of the percentage given in the following table with reference to the flight from the airport of departure to the airport of transhipment or unloading.

• The transhipment or unloading shall be certified by an appropriate endorsement by the customs authorities on the air waybill or other air transport document. Failing this certification, the provisions of Article 137 apply.

1	2
Country of dispatch	Percentage of total air transport costs to be included in the customs value
AMERICA
Zone A Canada: Gander, Halifax, Moncton, Montreal, Ottawa, Quebec, Toronto United States of America: Akron, Albany, Atlanta, Baltimore, Boston, Buffalo, Charleston, Chicago, Cincinnati, Columbus, Detroit, Indianapolis, Jacksonville, Kansas City, Lexington, Louisville, Memphis, Milwaukee, Minneapolis, Nashville, New Orleans, New York, Philadelphia, Pittsburgh, St Louis, Washington DC. Greenland	70
Zone B Canada: Edmonton, Vancouver, Winnipeg United States of America: Albuquerque, Austin, Billings, Dallas, Denver, Houston, Las Vegas, Los Angeles, Miami, Oklahoma, Phoenix, Portland, Puerto Rico, Salt Lake City, San Francisco, Seattle Central America: all Countries South America: all Countries	78
Zone C United States of America: Anchorage, Fairbanks, Honolulu, Juneau	89
AFRICA
Zone D Algeria, Egypt, Libya, Morocco, Tunisia	33
Zone E Benin, Burkina Faso, Cameroon, Cape Verde, Central African Republic, Chad, Ivory Coast, Djibouti, Ethiopia, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone, Sudan, Togo	50
Zone F Burundi, Democratic Republic of Congo, Congo, Equatorial Guinea, Gabon, Kenya, Rwanda, Sao Tomé and Principe, Seychelles, Somalia, St. Helena, Tanzania, Uganda	61
Zone G Angola, Botswana, Comoros, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Republic of South Africa, Swaziland, Zambia, Zimbabwe	74
ASIA
Zone H Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel, Jordan, Kuwait, Lebanon, Syria	27
Zone I Bahrain, Muscat and Oman, Qatar, Saudi Arabia, United Arab Emirates, Yemen	43
Zone J Afghanistan, Bangladesh, Bhutan, India, Nepal, Pakistan	46
Zone K Russia: Novosibirsk, Omsk, Perm, Sverdlovsk Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, Uzbekistan	57
Zone L Russia: Irkutsk, Kirensk, Krasnoyarsk Brunei, China, Indonesia, Hong Kong, Kampuchea, Laos, Macao, Malaysia, Maldives, Mongolia, Myanmar, Philippines, Singapore, Sri Lanka, Taiwan, Thailand, Vietnam	70
Zone M Russia: Khabarovsk, Vladivostok Japan, Korea (North), Korea (South)	83
AUSTRALIA and OCEANIA
Zone N Australia and Oceania: all Countries	79
EUROPE
Zone O Russia: Gorky, Samara, Moscow, Orel, Rostov, Volgograd, Voronej Iceland, Ukraine	30
Zone P Albania, Belarus, Bosnia-Herzegovina, Faroe Islands,  —, Kosovo, Moldova, Montenegro,  North Macedonia, Norway, Serbia, Turkey	15
Zone Q Switzerland  , United Kingdom, with the exception of Northern Ireland	5

ANNEX 23-02

LIST OF GOODS REFERRED TO IN ARTICLE 142(6)

Valuation of certain perishable goods imported on consignment in accordance with Article 74(2)(c) of the Code

• 1.The following table shows the list of products and the respective periods for which the Commission will make available a Unit price to be used as the basis for the determination of the customs value of whole fruit and vegetables, of a single kind, imported on consignment only. In such a case, the customs declaration is definitive, as far as the determination of the customs value is concerned.

• 2.For the purpose of determining the customs value of products referred to in the present annex and imported on consignment, a unit price per 100 kg net is established for each product. Such price is considered representative with respect to the importation of such products in the Union.