1.In the fields covered by this Agreement and without prejudice to any special provisions contained therein:
\n
-the arrangements applied by the former Yugoslav Republic of Macedonia in respect of the Community shall not give rise to any discrimination between the Member States, their nationals or their companies or firms,
\n
-the arrangements applied by the Community in respect of the former Yugoslav Republic of Macedonia shall not give rise to any discrimination between the nationals of the former Yugoslav Republic of Macedonia or its companies or firms.
\n
2.The provisions of paragraph 1 shall be without prejudice to the right of the Parties to apply the relevant provisions of their fiscal legislation to taxpayers who are not in identical situations as regards their place of residence.
\n
Article 1181. The Parties shall take any general or specific measures required
\n
to fulfil their obligations under this Agreement. They shall see to it that the objectives set out in this Agreement are attained.
\n
2.If either Party considers that the other Party has failed to fulfil an obligation under this Agreement, it may take appropriate measures. Before so doing, except in cases of special urgency, it shall supply the Stabilisation and Association Council with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.
\n
In the selection of measures, priority must be given to those which least disturb the functioning of this Agreement. These measures shall be notified immediately to the Stabilisation and Association Council and shall be the subject of consultations within the Stabilisation and Association Council if the other Party so requests.
\n
Article 119The Parties agree to consult promptly through appropriate channels
\n
at the request of either Party to discuss any matter concerning the interpretation or implementation of this Agreement and other relevant aspects of the relations between the Parties.
\n
The provisions of this Article shall in no way affect and are without prejudice to Articles 30, 37, 38 and 42.
\n
Article 120This Agreement shall not, until equivalent rights for individuals
\n
and economic operators have been achieved under this Agreement, affect rights ensured to them through existing agreements binding one or more Member States, on the one hand, and the former Yugoslav Republic of Macedonia, on the other.
\n
Article 121Protocols 1, 2, 3, 4 and 5 and Annexes I to VII shall form an
\n
integral part of this Agreement.
\n
Article 122
\n
This Agreement is concluded for an unlimited period.
\n
Either Party may denounce this Agreement by notifying the other Party. This Agreement shall cease to apply six months after the date of such notification.
\n
Article 123For the purposes of this Agreement, the term \"Parties\" shall mean
\n
the Community, or its Member States, or the Community and its Member States, in accordance with their respective powers, of the one part, and the former Yugoslav Republic of Macedonia, of the other part.
\n
Article 124This Agreement shall apply, on the one hand, to the territories in
\n
which the Treaties establishing the European Community, the European Coal and Steel Community and the European Atomic Energy Community are applied and under the conditions laid down in those Treaties, and to the territory of the former Yugoslav Republic of Macedonia on the other.
\n
Article 125The Secretary General of the Council of the European Union shall be
\n
the depository of the Agreement.
\n
Article 126This Agreement is drawn up in duplicate each of the official
\n
languages of the Parties, each of these texts being equally authentic.
\n
Article 127The Parties shall approve this Agreement in accordance with their
\n
own procedures.
\n
This Agreement shall enter into force on the first day of the second month following the date on which the Parties notify each other that the procedures referred to in the first paragraph have been completed.
\n
Upon its entry into force, this Agreement shall replace the Cooperation Agreement between the European Community and the former Yugoslav Republic of Macedonia signed on 29 April 1997 by way of Exchange of Letters.
\n
Article 128Interim Agreement
\n
In the event that, pending the completion of the procedures necessary for the entry into force of this Agreement, the provisions of certain parts of this Agreement, in particular those relating to the free movement of goods, are put into effect by means of an Interim Agreement between the Community and the former Yugoslav Republic of Macedonia, the Parties agree that, in such circumstances, for the purpose of Title IV, Articles 69, 70 and 71 of this Agreement and Protocol 1 to 5 hereto, the terms \"date of entry into force of this Agreement\" mean the date of entry into force of the Interim Agreement in relation to obligations contained in these Articles and Protocols.
\n
(1)ex 1902 20 is \"stuffed pasta containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates\".
\n
INDEX OF ANNEXES >TABLE POSITION> ANNEX I Imports into the former Yugoslav Republic of Macedonia of less sensitive industrial goods originating in the Community (Referred to in Article 18(2)) >TABLE POSITION> ANNEX II Imports into the former Yugoslav Republic of Macedonia of sensitive industrial goods originating in the Community (Referred to in Article 18(3)) Customs duties on imports into the former Yugoslav Republic of Macedonia of goods originating in the Community which are listed in this Annex shall be progressively reduced in accordance with the following timetable:
\n
-on 1 January of the third year after the entry into force of the Agreement each duty shall be reduced to 80 % of the basic duty;
\n
-on 1 January of the fifth year after the entry into force of the Agreement each duty shall be reduced to 70 % of the basic duty;
\n
-on 1 January of the sixth year after the entry into force of the Agreement each duty shall be reduced to 60 % of the basic duty;
\n
-on 1 January of the seventh year after the entry into force of the Agreement each duty shall be reduced to 50 % of the basic duty;
\n
-on 1 January of the eighth year after the entry into force of the Agreement each duty shall be reduced to 40 % of the basic duty;
\n
-on 1 January of the ninth year after the entry into force of the Agreement each duty shall be reduced to 20 % of the basic duty;
\n
-on 1 January of the tenth year after the entry into force of the Agreement the remaining duties shall be abolished. >TABLE POSITION> ANNEX III EC definition of \"baby beef\" products (Referred to in Article 27(2)) Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the preferential scheme is to be determined by application of the CN code and corresponding description taken together. >TABLE POSITION> ANNEX IV(a) Imports into the former Yugoslav Republic of Macedonia of agricultural goods originating in the Community (zero-duty tariff) (Referred to in Article 27(3)(a)) >TABLE POSITION> ANNEX IV(b) Imports into the former Yugoslav Republic of Macedonia of agricultural goods originating in the Community (zero-duty tariff within tariff quotas) (Referred to in Article 27(3)(b)) >TABLE POSITION> ANNEX IV(c) Imports into the former Yugoslav Republic of Macedonia of agricultural goods originating in the Community (concessions within tariff quotas) (Referred to in Article 27(3)(c)) >TABLE POSITION> ANNEX V(a) Imports into the Community of fish and fisheries products originating in the former Yugoslav Republic of Macedonia (Referred to in Article 28(1)) >TABLE POSITION> ANNEX V(b) Imports into the former Yugoslav Republic of Macedonia of fish and fisheries products originating in the Community (Referred to in Article 28(2)) >TABLE POSITION> ANNEX VI Establishment: financial services (Referred to in Title V, Chapter II Articles 47 and 49) Financial Services: Definitions A financial service is any service of a financial nature offered by a financial service provider of a Party.
\n
Financial services include the following activities:
\n
A. All insurance and insurance-related services:
\n
1.direct insurance (including co-insurance): (i) life; (ii) non-life;
\n
2.reinsurance and retrocession;
\n
3.insurance inter mediation, such as brokerage and agency;
\n
4.services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim settlement services;
\n
B. Banking and other financial services (excluding insurance):
\n
1.acceptance of deposits and other repayable funds from the public;
\n
2.lending of all types, including, inter alia, consumer-credit, mortgage credit, factoring and financing of commercial transaction;
\n
3.financial leasing;
\n
4.all payment and money transmission services, including credit charge and debit cards, travellers cheques and bankers draft;
\n
5.guarantees and commitments;
\n
6.trading for own account of customers, whether on an exchange, in an over the counter market or otherwise, the following: (a) money market instruments (cheques, bills, certificates of deposits, etc.), (b) foreign exchange, (c) derivative products including, but not limited to, futures and options, (d) exchange rates and interest rate instruments, including products such as swaps, forward rate agreements, etc., (e) transferable securities, (f) other negotiable instruments and financial assets, including bullion;
\n
7.participation in issues of all kinds of securities, including underwriting and placement as agent (whether publicly or privately) and provision of services related to such issues;
\n
8.money broking;
\n
9.asset management, such as cash or portfolio management, all forms of collective investment management, pension-fund management, custodial depository and trust services;
\n
10.settlement and clearing services for financial assets, including securities, derivative products, and other negotiable instruments;
\n
11.advisory intermediation and other auxiliary financial services on all the activities listed in points 1 to 10 above, including credit reference and analysis, investment and portfolio research and advice, advice on acquisitions and on corporate restructuring and strategy;
\n
12.provision and transfer of financial information, and financial data processing and related software by providers of other financial services.
\n
The following activities are excluded from the definition of financial services: (a) activities carried out by central banks or by any other public institution in pursuit of monetary and exchange rate policies; (b) activities conducted by central banks, government agencies or departments, or public institutions, for the account or with the guarantee of the government, except when those activities may be carried out by financial service providers in competition with such public entities; (c) activities forming part of a statutory system of social security or public retirement plans, except when those activities may be carried by financial service providers in competition with public entities or private institutions.
\n
ANNEX VII Intellectual, industrial and commercial property rights (Referred to in Article 71) 1. Article 71(3) concerns the following Multilateral Conventions:
\n
-Budapest Treaty on the International Recognition of the Deposit of Micro-organisms for the purposes of Patent Procedures (1977, modified in 1980);
\n
-Protocol relating to the Madrid Agreement concerning the International Registration of Marks (Madrid, 1989);
\n
-International Convention for the Protection of New Varieties of Plants (UPOV Geneva Act, 1991).
\n
The Stabilisation and Association Council may decide that Article 71(3) shall apply to other multilateral conventions.
\n
2.The Parties confirm the importance they attach to the obligations arising from the following multilateral conventions:
\n
-International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations (Rome, 1961);
\n
-Paris Convention for the Protection of Industrial Property (Stockholm Act, 1967 and amended in 1979);
\n
-Madrid Agreement concerning the International Registration of Marks (Stockholm Act, 1967 and amended in 1979);
\n
-Patent Co-operation Treaty (Washington, 1970, amended in 1979 and modified in 1984);
\n
-Convention for the Protection of Producers of Phonograms against Unauthorised Duplications of their Phonograms (Geneva 1971);
\n
-Berne Convention for the Protection of Literary and Artistic Works (Paris Act, 1971);
\n
-Nice Agreement concerning the International Classification of Goods and Services for the purposes of the Registration of Marks (Geneva, 1977 and amended in 1979).
\n
3.From entry into force of this Agreement, the former Yugoslav Republic of Macedonia shall grant to Community companies and nationals, in respect of the recognition and protection of intellectual, industrial and commercial property, treatment no less favourable than that granted by it to any third country under bilateral agreements.
\n
LIST OF PROTOCOLS >TABLE POSITION> Protocol 1 on textile and clothing products
\n
Article 1This Protocol applies to the textile and clothing products
\n
(hereinafter \"textile products\") listed in Section XI (Chapter 50 to
\n
63)of the combined nomenclature of the Community.
\n
Article 21. Textile products falling within Section XI (Chapter 50 to 63) of
\n
the combined nomenclature and originating in the former Yugoslav Republic of Macedonia as defined in Protocol 4 of this Agreement will enter into the Community free of customs duties on the day of entry into force of this Agreement.
\n
2.The duties applied to direct imports into the former Yugoslav Republic of Macedonia of textile products falling within Section XI (Chapter 50 to 63) of the combined nomenclature and originating in the Community as defined in Protocol 4 of the Agreement, shall be abolished on the date of entry into force of Agreement except for products listed in Annex I to this Protocol for which the rates of duties shall be progressively reduced as provided therein.
\n
3.Subject to this Protocol, the provisions of the Agreement and in particular Articles 19 and 34 of the Agreement shall apply to trade in textile products between the Parties.
\n
Article 3The double-checking arrangements and other related issues regarding
\n
exports of textile products originating in the former Yugoslav Republic of Macedonia to the Community and originating in the Community to the former Yugoslav Republic of Macedonia are stipulated in the Agreement between the European Community and the former Yugoslav Republic of Macedonia on trade in textile products as renewed and applied since 1 January 2000.
\n
Article 4From the entry into force of this Agreement, no new quantitative
\n
restrictions or measures of equivalent effect shall be imposed except as provided for under the above Agreement and its Protocols.
\n
ANNEX I CUSTOMS DUTIES REFERED TO IN ARTICLE 2(2) Customs duties on imports into the former Yugoslav Republic of Macedonia of textile products listed in this Annex and originating in the Community shall be progressively reduced in accordance with the following timetable:
\n
-on 1 January of the first year after the entry into force of the Agreement each duty shall be reduced to 70 % of the basic duty;
\n
-on 1 January of the second year after the entry into force of the Agreement each duty shall be reduced to 63 % of the basic duty;
\n
-on 1 January of the third year after the entry into force of the Agreement each duty shall be reduced to 56 % of the basic duty;
\n
-on 1 January of the fourth year after the entry into force of the Agreement each duty shall be reduced to 49 % of the basic duty;
\n
-on 1 January of the fifth year after the entry into force of the Agreement each duty shall be reduced to 42 % of the basic duty;
\n
-on 1 January of the sixth year after the entry into force of the Agreement each duty shall be reduced to 35 % of the basic duty;
\n
-on 1 January of the seventh year after the entry into force of the Agreement each duty shall be reduced to 28 % of the basic duty;
\n
-on 1 January of the eighth year after the entry into force of the Agreement each duty shall be reduced to 21 % of the basic duty;
\n
-on 1 January of the ninth year after the entry into force of the Agreement each duty shall be reduced to 14 % of the basic duty;
\n
-on 1 January of the tenth year after the entry into force of the Agreement the remaining duties shall be abolished.
\n
List of products for which the rates shall be reduced:
\n
500710 500720 500790 510610 510620 510710 510720 510810 510820 510910 510990 511000 511111 511112 511112 511113 511190 511211 511219 511220 511230 511290 511300 520420 520511 520512 520513 520514 520515 520521 520522 520523 520524 520526 520527 520528 520531 520532 520533 520534 520535 520541 520542 520543 520544 520546 520547 520548 520611 520612 520613 520614 520615 520621 520622 520623 520624 520625 520631 520632 520633 520634 520635 520641 520642 520643 520644 520645 520710 520790 520811 520812 520813 520819 520821 520822 520823 520829 520831 520832 520833 520839 520841 520842 520843 520849 520851 520852 520853 520859 520911 520912 520919 520921 520922 520929 520931 520932 520939 520941 520942 520943 520949 520951 520952 520959 521011 521012 521019 521021 521022 521029 521031 521032 521039 521041 521042 521049 521051 521052 521059 521111 521112 521119 521121 521122 521129 521131 521132 521139 521141 521142 521143 521149 521151 521152 521159 521211 521112 521213 521214 521215 521221 521222 521223 521224 521225 530911 530919 530921 530929 531010 531090 531100 540110 540120 540210 540220 540231 540232 540233 540239 540241 540242 540243 540249 540251 540252 540259 540261 540262 540269 540310 540320 540333 540339 540341 540342 540349 540490 540500 540610 540620 540710 540720 540730 540741 540742 540743 540744 540751 540752 540753 540754 540761 540769 540771 540772 540773 540774 540781 540782 540783 540791 540792 540793 540794 540810 540821 540822 540823 540824 540831 540832 540833 540834 550110 550120 550130 550190 550310 550320 550330 550340 550390 550510 550520 550610 550620 550630 550690 550810 550820 550911 550912 550921 550922 550931 550932 550941 550942 550951 550952 550953 550959 550961 550962 550969 550991 550992 550999 551011 551012 551020 551030 551090 551110 551120 551130 551211 551219 551221 551229 551297 551299 551311 551312 551313 551319 551321 551322 551323 551329 551331 551332 551333 551339 551341 551342 551343 551349 551411 551412 551413 551419 551421 551422 551423 551429 551431 551432 551433 551439 551441 551442 551443 551449 551511 551512 551513 551519 551521 551522 551529 551591 551592 551599 551611 551612 551613 551614 551621 551622 551623 551624 551631 551632 551633 551634 551641 551642 551643 551644 551691 551692 551693 551694 560110 560121 560122 560129 560130 560210 560221 560229 560290 560311 560312 560313 560314 560391 560392 560393 560394 560600 560919 560890 560900 570110 570190 570210 570220 570231 570232 570239 570241 570242 570249 570251 570252 570259 570291 570292 570299 570310 570320 570330 570390 570410 570490 570500 580110 580121 580122 580123 580124 580125 580126 580131 580132 580133 580134 580135 580136 580190 580211 580219 580220 580230 580310 580390 580410 580421 580429 580430 580500 580610 580620 580631 580632 580639 580640 580710 580790 580810 580890 580900 581010 581091 581092 581099 581100 590110 590190 590210 590220 590290
\n
590410 590491 590492 590500 590610 590691 590699 590700 590800 591000 600110 600121 600122 600129 600191 600192 600199 600210 600220 600230 600241 600242 600243 600249 600291 600292 600293 600299 610110 610120 610130 610190 610210 610220 610230 610290 610311 610312 610319 610321 610322 610323 610329 610331 610332 610333 610339 610341 610342 610343 610349 610411 610412 610413 610419 610421 610422 610423 610429 610431 610432 610433 610439 610441 610442 610443 610444 610449 610451 610452 610453 610459 610461 610462 610463 610469 610510 610520 610590 610610 610620 610690 610711 610712 610719 610721 610722 610729 610791 610792 610799 610811 610819 610821 610822 610829 610831 610832 610839 610891 610892 610899 610910 610990 611010 611020 611030 611090 611110 611120 611130 611190 611211 611212 611219 611220 611231 611239 611241 611249 611300 611410 611420 611430 611490 611511 611512 611519 611520 611591 611591 611592 611593 611599 611610 611691 611692 611693 611699 611710 611720 611780 611790 620111 620112 620113 620119 620191 620192 620193 620199 620211 620212 620213 620219 620291 620292 620293 620299 620311 620312 620319 620321 620322 620323 620329 620331 620332 620333 620339 620341 620342 620343 620349 620411 620412 620413 620419 620421 620422 620423 620429 620431 620432 620433 620439 620441 620442 620443 620444 620449 620451 620452 620453 620459 620461 620462 620463 620469 620510 620520 620530 620590 620610 620620 620630 620640 620690 620711 620719 620721 620722 620729 620791 620792 620799 620811 620819 620821 620822 620829 620891 620892 620899 620910 620920 620930 620990 621010 621020 621030 621040 621050 621111 621112 621120 621131 621132 621133 621139 621141 621142 621143 621149 621210 621220 621230 621290 621310 621320 621390 621410 621420 621430 621440 621490 621510 621520 621590 621600 621710 621790 630110 630120 630130 630140 630190 630210 630221 630222 630229 630231 630232 630239 630240 630251 630252 630253 630259 630260 630291 630292 630293 630299 630311 630312 630319 630391 630392 630399 630411 630419 630491 630492 630493 630499 630510 630520 630532 630533 630539 630590 630611 630612 630619 630621 630622 630629 630631 630639 630641 630649 630691 630699 630710 630720 630790 630800 Protocol 2 on steel products
\n
Article 1This Protocol shall apply to the products listed in Chapters 72 of
\n
the Common Customs Tariff. It shall also apply to other finished steel products that may originate in future in the former Yugoslav Republic of Macedonia under the above chapter.
\n
Article 2Customs duties on imports applicable in the Community on steel
\n
products originating in the former Yugoslav Republic of Macedonia shall be abolished on the date of the entry into force of the Agreement.
\n
Article 3Customs duties applicable in the former Yugoslav Republic of
\n
Macedonia on imports of steel products originating in the Community shall be progressively abolished in accordance with the following timetable:
\n
1.each duty shall be reduced to 80 % of the basic duty at the beginning of the first year after the entry into force of the Agreement;
\n
2.further reductions to 60 %, 40 %, 20 % and 0 % of the basic duty shall be made at the beginning of the second, third, fourth and fifth year respectively after the entry into force of the Agreement.
\n
Article 41. Quantitative restrictions on imports into the Community of steel
\n
products originating in the former Yugoslav Republic of Macedonia as well as measures having equivalent effect shall be abolished on the date of entry into force of the Agreement.
\n
2.Quantitative restrictions on imports into the former Yugoslav Republic of Macedonia of steel products originating in the Community, as well as measures having equivalent effect, shall be abolished on the date of entry into force of the Agreement.
\n
Article 51. In view of the disciplines stipulated by Article 69 of this
\n
Agreement, the Parties recognise the need and urgency that each Party addresses promptly any structural weaknesses of its steel sector to ensure the global competitiveness of its industry. The former Yugoslav Republic of Macedonia shall therefore establish within two years the necessary restructuring and conversion programme for its steel industry to achieve viability of this sector under normal market conditions. Upon request, the Community shall provide former Yugoslav Republic of Macedonia with the appropriate technical advice to achieve this objective.
\n
2.Further to the disciplines stipulated by Article 69 of this Agreement, any practices contrary to that Article shall be assessed on the basis of specific criteria arising from the application of the State aid disciplines of the Community, including its secondary legislation, and including any specific rules on State aid control applicable to the steel sector after the expiry of the ECSC Treaty.
\n
3.For the purposes of applying the provisions of paragraph 1(iii) of Article 69 of this Agreement with regard to steel products, the Community recognises that during five years after the entry into force of this Agreement, the former Yugoslav Republic of Macedonia may exceptionally grant State aid for restructuring purposes provided that:
\n
-it leads to the viability of the benefiting firms under normal market conditions at the end of the restructuring period, and
\n
-the amount and intensity of such aid are strictly limited to what is absolutely necessary in order to restore such viability and are progressively reduced, and
\n
-the restructuring programme is linked to a global rationalisation and reduction of capacity in the former Yugoslav Republic of Macedonia.
\n
4.Each Party shall ensure full transparency with respect to the implementation of the necessary restructuring and conversion programme by a full and continuous exchange of information to the other Party, including details on the restructuring plan as well as amount, intensity and purpose for any State aid granted on the basis of paragraph 2 and 3 of this Article.
\n
5.The Stabilisation and Association Council shall monitor the implementation of the requirements set out at paragraphs (1) to (4) above.
\n
6.If one of the Parties considers that a particular practice of the other Party is incompatible with the terms of this Article, and if that practice causes or threatens to cause prejudice to the interests of the first Party or material injury to its domestic industry, this Party may take appropriate measures after consultation within the Contact Group referred to in Article 8, or after thirty working days following referral for such consultation.
\n
Article 6The provisions of Articles 19, 20 and 34 of the Agreement shall
\n
apply to trade between the Parties in steel products.
\n
Article 71. The Contracting Parties recognise the need for an administrative
\n
procedure having as its purpose the rapid provision of information on the trend in trade flows in respect of the trade in steel products originating in the former Yugoslav Republic of Macedonia in order to increase transparency and to avoid possible diversions of trade.
\n
2.The Contracting Parties therefore agree to establish a double-checking system, without quantitative limits, for the import into the Community of steel products originating in the former Yugoslav Republic of Macedonia; to exchange statistical information on export and surveillance documents and to hold consultations promptly on any problems arising from the operation of such a system.
\n
3.The details of the double-checking system are contained in Annex I to this Protocol. The continuing need for this system shall be regularly reviewed. The Annex may subsequently be amended or the double-checking system abolished by means of a Decision of the Stabilisation and Association Council.
\n
Article 8The Parties agree that one of the special bodies established by the
\n
Stabilisation and Association Council shall be a contact group, which will discuss the implementation of this Protocol.
\n
ANNEX I concerning the introduction of a double-checking system for the export of certain steel products from the former Yugoslav Republic of Macedonia to the European Communities
\n
Article 11. From the date of entry into force of the Stabilisation and
\n
Association Agreement between the European Community and the former Yugoslav Republic of Macedonia (hereinafter referred to as respectively \"the Agreement\" and \"the Community\"), imports into the Community of the products listed in Appendix I originating in the former Yugoslav Republic of Macedonia shall be subject to the presentation of a surveillance document conforming to the model shown in Appendix II issued by the authorities in the Community.
\n
2.The classification of the products covered by this Protocol is based on the tariff and statistical nomenclature of the Community (hereinafter called the \"Combined nomenclature\", or in abbreviated form \"CN\"). The origin of the products covered by this Protocol shall be determined in accordance with the rules in force in the Community.
\n
3.The competent authorities of the Community undertake to inform the former Yugoslav Republic of Macedonia of any changes in the combined nomenclature (CN) in respect of products covered by the double-checking system before the date of their entry into force in the Community.
\n
4.Imports into the Community of the iron and steel products listed in Appendix I and which originate in the former Yugoslav Republic of Macedonia shall, in addition, be subject to the issue of an export document by the competent authorities of the former Yugoslav Republic of Macedonia. In order to avoid problems at the end of a year, presentation by the importer of the original of the export document must be effected not later than 31 March of the year following that in which in the goods covered by the document were shipped.
\n
5.An export document will not be required for goods already shipped before the date of entry into force of the Agreement, provided that the destination of such products is not changed from a non-Community destination and that those products which, under the prior surveillance regime applicable in 1996, could be imported only on presentation of a surveillance document are in fact accompanied by such a document.
\n
6.Shipment is considered to have taken place on the date of loading onto the exporting means of transport.
\n
7.The export document shall conform to the model shown at Appendix III. It shall be valid for exports throughout the customs territory of the Community.
\n
8.The former Yugoslav Republic of Macedonia shall notify the Commission of the European Communities of the names and addresses of the appropriate governmental authorities of the former Yugoslav Republic of Macedonia which are authorised to issue and to verify export documents together with specimens of the stamps and signatures they use. The former Yugoslav Republic of Macedonia shall also notify the Commission of any change in these particulars.
\n
9.Certain technical provisions on the implementation of the double-checking system are set out in Appendix IV.
\n
Article 21. The former Yugoslav Republic of Macedonia undertakes to supply
\n
the Community with precise statistical information on the export documents issued by the authorities of the former Yugoslav Republic of Macedonia pursuant to Article 1.
\n
Such information shall be transmitted to the Community by the end of the month following the month to which the statistics relate.
\n
2.The Community undertakes to supply the authorities of the former Yugoslav Republic of Macedonia with precise statistical information on surveillance documents issued by Member States in respect of the products listed in Appendix I. Such information shall be transmitted to the authorities of the former Yugoslav Republic of Macedonia by the end of the month following the month to which the statistics relate.
\n
Article 3If necessary, at the request of either of the Parties, consultations
\n
shall be held on any problems arising from the operation of the double-checking system. Such consultations shall be held promptly.
\n
Any consultations held under this Article shall be approached by both Parties in a spirit of co-operation and with a desire to reconcile the difference between them.
\n
Article 4Any notices to be given hereunder shall be given:
\n
-in respect of the Community, to the Commission of the European Communities (DG Trade E/2 and DG Enterprise C/2),
\n
-in respect of the former Yugoslav Republic of Macedonia, to its Mission to the European Communities, the Ministry of Foreign Affairs and the Ministry of Economy.
\n
APPENDIX I TO ANNEX I LIST OF PRODUCTS SUBJECT TO DOUBLE-CHECKING Complete CN heading 7208 Complete CN heading 7209 Complete CN heading 7210 Complete CN heading 7211 Complete CN heading 7212 The remaining technical annexes will be added at a later stage and will reflect the technical annexes currently in force.
\n
Protocol 3 on trade between the former Yugoslav Republic of Macedonia and the Community in processed agricultural products
\n
Article 11. The Community and the former Yugoslav Republic of Macedonia apply
\n
to processed agricultural products the duties, listed in Annex I and Annex II respectively in accordance with the conditions mentioned therein, whether limited by quota or not.
\n
2.The Stabilisation and Association Council shall decide on:
\n
-extensions of the list of processed agricultural products under this Protocol,
\n
-amendments to the duties referred to in Annexes I and II,
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-increases in or the abolition of tariff quotas.
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3.The Stabilisation and Association Council may replace the duties established by this Protocol by a regime established on the basis of the respective market prices of the Community and the former Yugoslav Republic of Macedonia of agricultural products actually used in the manufacture of processed agricultural products subject to this Protocol. It will establish the list of goods subject to these amounts and as a consequence, the list of basic products; to this end, it will decide the general rules of application.
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Article 2The duties applied pursuant to Article 1 may be reduced by decision
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of the Stabilisation and Association Council:
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-when in trade between the Community and the former Yugoslav Republic of Macedonia the duties applied to the basic products are reduced, or
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-in response to reductions resulting from mutual concessions relating to processed agricultural products.
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The reductions provided for under the first indent shall be calculated on the part of the duty designated as the agricultural component which shall correspond to the agricultural products actually used in the manufacture of the processed agricultural products in question and deducted from the duties applied to these basic agricultural products.
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Article 3The Community and the former Yugoslav Republic of Macedonia shall
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inform each other of the administrative arrangements adopted for the products covered by this Protocol. These arrangements should ensure equal treatment for all interested parties and should be as simple and flexible as possible.
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ANNEX I DUTIES APPLICABLE UPON IMPORTS INTO THE COMMUNITY OF GOODS ORIGINATING IN THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA Duties are set to zero for imports into the Community of processed agricultural products originating in the former Yugoslav Republic of Macedonia as listed hereafter >TABLE POSITION> ANNEX II DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA >TABLE POSITION> Protocol 4 concerning the definition of the concept of \"originating products\" and methods of administrative cooperation TABLE OF CONTENTS >TABLE POSITION>
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TITLE I GENERAL PROVISIONS
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Article 1Definitions
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For the purposes of this Protocol: (a) \"manufacture\" means any kind of working or processing including assembly or specific operations; (b) \"material\" means any ingredient, raw material, component or part, etc., used in the manufacture of the product; (c) \"product\" means the product being manufactured, even if it is intended for later use in another manufacturing operation; (d) \"goods\" means both materials and products; (e) \"customs value\" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation); (f) \"ex-works price\" means the price paid for the product ex works to the manufacturer in the Community or the former Yugoslav Republic of Macedonia in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported; (g) \"value of materials\" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or the former Yugoslav Republic of Macedonia; (h) \"value of originating materials\" means the value of such materials as defined in subparagraph (g) applied mutatis mutandis; (i) \"chapters\" and \"headings\" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as \"the Harmonised System\" or \"HS\"; (k) \"classified\" refers to the classification of a product or material under a particular heading; (l) \"consignment\" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; (m) \"territories\" includes territorial waters.
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TITLE II DEFINITION OF THE CONCEPT OF \"ORIGINATING PRODUCTS\"
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Article 2General requirements
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1.For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community: (a) products wholly obtained in the Community within the meaning of Article 5 of this Protocol; (b) products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6 of this Protocol;
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2.For the purpose of implementing this Agreement, the following products shall be considered as originating in the former Yugoslav Republic of Macedonia: (a) products wholly obtained in the former Yugoslav Republic of Macedonia within the meaning of Article 5 of this Protocol; (b) products obtained in the former Yugoslav Republic of Macedonia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the former Yugoslav Republic of Macedonia within the meaning of Article 6 of this Protocol.
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Article 3Bilateral cumulation in the European Community
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Materials originating in the former Yugoslav Republic of Macedonia shall be considered as materials originating in the Community when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 6(1).
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Article 4Bilateral cumulation in the former Yugoslav Republic of Macedonia
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Materials originating in the Community shall be considered as materials originating in the former Yugoslav Republic of Macedonia when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 6(1).
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Article 5Wholly obtained products
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1.The following shall be considered as wholly obtained in the Community or the former Yugoslav Republic of Macedonia: (a) mineral products extracted from their soil or from their seabed; (b) vegetable products harvested there; (c) live animals born and raised there; (d) products from live animals raised there; (e) products obtained by hunting or fishing conducted there; (f) products of sea fishing and other products taken from the sea outside the territorial waters of the Community or the former Yugoslav Republic of Macedonia by their vessels; (g) products made aboard their factory ships exclusively from products referred to in subparagraph (f); (h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste; (i) waste and scrap resulting from manufacturing operations conducted there; (j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil; (k) goods produced there exclusively from the products specified in subparagraphs (a) to (j).
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2.The terms \"their vessels\" and \"their factory ships\" in paragraph 1(f) and (g) shall apply only to vessels and factory ships: (a) which are registered or recorded in an EC Member State or in of the former Yugoslav Republic of Macedonia; (b) which sail under the flag of an EC Member State or of the former Yugoslav Republic of Macedonia; (c) which are owned to an extent of at least 50 per cent by nationals of EC Member States or of the former Yugoslav Republic of Macedonia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of EC Member States or of the former Yugoslav Republic of Macedonia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States; (d) of which the master and officers are nationals of EC Member States or of the former Yugoslav Republic of Macedonia; and (e) of which at least 75 per cent of the crew are nationals of EC Member States or of the former Yugoslav Republic of Macedonia.
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Article 6Sufficiently worked or processed products
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1.For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
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The conditions referred to above indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
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2.Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that: (a) their total value does not exceed 10 per cent of the ex-works price of the product; (b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
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This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
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3.Paragraphs 1 and 2 shall apply except as provided in Article 7.
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Article 7Insufficient working or processing operations
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1.Without prejudice to paragraph 2, 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 6 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, partial or total bleaching, polishing, and glazing of cereals and rice; (g) operations to colour sugar or form sugar lumps; (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) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; (o) a combination of two or more operations specified in subparagraphs (a) to (n); (p) slaughter of animals.
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2.All operations carried out either in the Community or in the former Yugoslav Republic of Macedonia on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
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Article 8Unit of qualification
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1.The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
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Accordingly, 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 product must be taken individually when applying the provisions of this Protocol.
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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 purposes of determining origin.
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Article 9Accessories, spare parts and tools
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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 price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
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Article 10Sets
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Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.
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Article 11Neutral elements
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In order to determine whether a product originates, it shall not be necessary to determine 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) goods which do not enter and which are not intended to enter into the final composition of the product.
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TITLE III TERRITORIAL REQUIREMENTS
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Article 12Principle of territoriality
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1.The conditions for acquiring originating status set out in Title II must continue to be fulfilled at all times in the Community or the former Yugoslav Republic of Macedonia.
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2.If originating goods exported from the Community or the former Yugoslav Republic of Macedonia to another country are returned, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that: (a) the returning goods are the same as those that were exported; and (b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
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Article 13Direct transport
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1.The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and the former Yugoslav Republic of Macedonia. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
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Originating products may be transported by pipeline across territory other than that of the Community or the former Yugoslav Republic of Macedonia.
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2.Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of: (a) a single transport document covering the passage from the exporting country through the country of transit; or (b) a certificate issued by the customs authorities of the country of transit: (i) giving an exact description of the products; (ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and (iii) certifying the conditions under which the products remained in the transit country; or (c) failing these, any substantiating documents.
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Article 14Exhibitions
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1.Originating products, sent for exhibition in a country other than the Community or the former Yugoslav Republic of Macedonia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that: (a) an exporter has consigned these products from the Community or the former Yugoslav Republic of Macedonia 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 the Community or the former Yugoslav Republic of Macedonia; (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.
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2.A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
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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.
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TITLE IV DRAWBACK OR EXEMPTION
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Article 15Prohibition of drawback of, or exemption from, customs duties
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1.Non-originating materials used in the manufacture of products originating in the Community, in the former Yugoslav Republic of Macedonia, for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or the former Yugoslav Republic of Macedonia to drawback of, or exemption from, customs duties of whatever kind.
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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 Community or the former Yugoslav Republic of Macedonia to materials used in the manufacture and to products covered by paragraph 1(b) above, 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.
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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.
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4.The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
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5.The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies.
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Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.
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6.Notwithstanding paragraph 1, the former Yugoslav Republic of Macedonia may apply arrangements for drawback of, or exemption from, customs duties or charges having an equivalent effect, applicable to materials used in the manufacture of originating products, subject to the following provisions: (a) a 5 per cent rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as is in force in the former Yugoslav Republic of Macedonia; (b) a 10 per cent rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as is in force in the former Yugoslav Republic of Macedonia.
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The provisions of this Article shall apply from 1 January 2003 and may be reviewed by common accord.
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TITLE V PROOF OF ORIGIN
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Article 16General requirements
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1.Products originating in the Community shall, on importation into the former Yugoslav Republic of Macedonia and products originating in the former Yugoslav Republic of Macedonia shall, on importation into the Community benefit from this Agreement upon submission of either: (a) a movement certificate EUR.1, a specimen of which appears in Annex III; or (b) in the cases specified in Article 21(1), a declaration, the text of which appears in Annex IV, 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 (hereinafter referred to as the \"invoice declaration\").
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2.Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from this Agreement without it being necessary to submit any of the documents referred to above.
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Article 17Procedure for the issue of a movement certificate EUR.1
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1.A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
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2.For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are hand-written, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
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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 country 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 Protocol.
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4.A movement certificate EUR.1 shall be issued by the customs authorities of an EC Member State or the former Yugoslav Republic of Macedonia if the products concerned can be considered as products originating in the Community or in the former Yugoslav Republic of Macedonia and fulfil the other requirements of this Protocol.
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5.The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this 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. The issuing customs authorities 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.
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6.The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
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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.
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Article 18Movement certificates EUR.1 issued retrospectively
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1.Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally 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; or (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.
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2.For the implementation of paragraph 1, the exporter must 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.
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3.The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
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4.Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:\"NACHTRÄGLICH AUSGESTELLT\", \"DELIVRE A POSTERIORI\", \"RILASCIATO A POSTERIORI\", \"AFGEGEVEN A POSTERIORI\", \"ISSUED RETROSPECTIVELY\", \"UDSTEDT EFTERFŲLGENDE\", \">ISO_7>ÅŹÄĻČÅĶ ÅŹ ŌŁĶ ÕÓŌÅŃŁĶ\", \">ISO_1>EXPEDIDO A POSTERIORI\", \"EMITIDO A POSTERIORI\", \"ANNETTU JÄLKIKÄTEEN\", \"UTFÄRDAT I EFTERHAND\", \"DOPOLNITELNO IZDADENO\"
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5.The endorsement referred to in paragraph 4 shall be inserted in the \"Remarks\" box of the movement certificate EUR.1.
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Article 19Issue of a duplicate movement certificate EUR.1
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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.
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2.The duplicate issued in this way must be endorsed with one of the following words: \"DUPLIKAT\", \"DUPLICATA\", \"DUPLICATO\", \"DUPLICAAT\", \"DUPLICATE\", \">ISO_7>ĮĶŌÉĆŃĮÖĻ\", \">ISO_1>DUPLICADO\", \"SEGUNDA VIA\", \"KAKSOISKAPPALE\", \"DUPLIKAT\"
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3.The endorsement referred to in paragraph 2 shall be inserted in the \"Remarks\" box of the duplicate movement certificate EUR.1.
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4.The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
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Article 20Issue of movement certificates EUR.1 on the basis of a proof of
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origin issued or made out previously When originating products are placed under the control of a customs office in the Community or the former Yugoslav Republic of Macedonia, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Community or the former Yugoslav Republic of Macedonia. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.
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Article 21Conditions for making out an invoice declaration
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1.An invoice declaration as referred to in Article 16(1)(b) may be made out: (a) by an approved exporter within the meaning of Article 22, or (b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6000.
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2.An invoice declaration may be made out if the products concerned can be considered as products originating in the Community or in the former Yugoslav Republic of Macedonia and fulfil the other requirements of this Protocol.
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3.The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
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4.An invoice 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 IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is hand-written, it shall be written in ink in printed characters.
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5.Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
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6.An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.
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Article 22Approved exporter
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1.The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must 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 Protocol.
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2.The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
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3.The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.
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4.The customs authorities shall monitor the use of the authorisation by the approved exporter.
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5.The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
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Article 23Validity of proof of origin
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1.A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.
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2.Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
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3.In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
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Article 24Submission of proof of origin
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Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
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Article 25Importation by instalments
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Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
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Article 26Exemptions from proof of origin
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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 Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
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2.Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
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3.Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1200 in the case of products forming part of travellers' personal luggage.
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Article 27Supporting documents
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The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in the Community or in the former Yugoslav Republic of Macedonia and fulfil the other requirements of this Protocol may consist inter alia of the following: (a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping; (b) documents proving the originating status of materials used, issued or made out in the Community or the former Yugoslav Republic of Macedonia where these documents are used in accordance with domestic law; (c) documents proving the working or processing of materials in the Community or the former Yugoslav Republic of Macedonia, issued or made out in the Community or the former Yugoslav Republic of Macedonia, where these documents are used in accordance with domestic law; (d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the Community or the former Yugoslav Republic of Macedonia in accordance with this Protocol.
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Article 28Preservation of proof of origin and supporting documents
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1.The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3).
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2.The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21(3).
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3.The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2).
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4.The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.
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Article 29Discrepancies and formal errors
\n
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 this document does correspond to the products submitted.
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2.Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
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Article 30Amounts expressed in euro
\n
1.For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a currency other than euro, amounts in the national currency of the former Yugoslav Republic of Macedonia equivalent to the amounts expressed in euro shall be fixed annually.
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2.A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the Community or the former Yugoslav Republic of Macedonia.
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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 the former Yugoslav Republic of Macedonia of the relevant amount.
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4.The Community or the former Yugoslav Republic of Macedonia 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 per cent. The former Yugoslav Republic of Macedonia may retain unchanged its national currency equivalent to 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 that 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
\n
5.The amounts expressed in euro shall be reviewed by the Stabilisation and Association Committee at the request of the Community or the former Yugoslav Republic of Macedonia. When carrying out this review, the Stabilisation and Association Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
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TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
\n
Article 31Mutual assistance
\n
1.The customs authorities of the EC Member States and of the former Yugoslav Republic of Macedonia shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.
\n
2.In order to ensure the proper application of this Protocol, the Community and the former Yugoslav Republic of Macedonia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.
\n
Article 32Verification of proofs of origin
\n
1.Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country 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 Protocol.
\n
2.For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof or origin is incorrect shall be forwarded in support of the request for verification.
\n
3.The verification shall be carried out by the customs authorities of the exporting country. For this 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.
\n
4.If the customs authorities of the importing country 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.
\n
5.The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible.
\n
These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Community or the former Yugoslav Republic of Macedonia and fulfil the other requirements of this Protocol.
\n
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.
\n
Article 33Dispute settlement
\n
Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Stabilisation and Association Committee.
\n
In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.
\n
Article 34Penalties
\n
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.
\n
Article 35Free zones
\n
1.The Community and the former Yugoslav Republic of Macedonia 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.
\n
2.By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or the former Yugoslav Republic of Macedonia 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 EUR.1 certificate at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.
\n
TITLE VII CEUTA AND MELILLA
\n
Article 36Application of the Protocol
\n
1.The term \"Community\" used in Article 2 does not cover Ceuta and Melilla.
\n
2.Products originating in the former Yugoslav Republic of Macedonia, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. The former Yugoslav Republic of Macedonia shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.
\n
3.For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in
\n
Article 37
\n
Article 37Special conditions
\n
1.Providing they have been transported directly in accordance with the provisions of Article 13, the following shall be considered as:
\n
(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 those referred to in (a) are used, provided that: (i) the said products have undergone sufficient working or processing within the meaning of Article 6 of this Protocol; or that (ii) those products are originating in the former Yugoslav Republic of Macedonia or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 7(1).
\n
(2)products originating in the former Yugoslav Republic of Macedonia: (a) products wholly obtained in the former Yugoslav Republic of Macedonia; (b) products obtained in the former Yugoslav Republic of Macedonia, in the manufacture of which products other than those referred to in (a) are used, provided that: (i) the said products have undergone sufficient working or processing within the meaning of Article 6 of this Protocol; or that (ii) those products are originating in Ceuta and Melilla or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 7(1).
\n
2.Ceuta and Melilla shall be considered as a single territory.
\n
3.The exporter or his authorised representative shall enter \"the former Yugoslav Republic of Macedonia\" and \"Ceuta and Melilla\" in Box 2 of movement certificates EUR.1 or on invoice 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 invoice declarations.
\n
4.The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
\n
TITLE VIII FINAL PROVISIONS
\n
Article 38Amendments to the Protocol
\n
The Stabilisation and Association Council may decide to amend the provisions of this Protocol.
\n
ANNEX I INTRODUCTORY NOTES TO THE LIST IN ANNEX II Note 1:
\n
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of
\n
Article 6Note 2:
\n
2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or Chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or Chapter. For each entry in the first two columns a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an \"ex\", this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
\n
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 or 4 apply to all products which, under the Harmonised System, are classified in headings of the Chapter or in any of the headings grouped together in column 1.
\n
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 or 4.
\n
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.
\n
Note 3:
\n
3.1. The provisions of Article 6, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the former Yugoslav Republic of Macedonia or in the Community.
\n
Example:
\n
An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from \"other alloy steel roughly shaped by forging\" of heading No ex 7224.
\n
If this forging has been forged in the former Yugoslav Republic of Macedonia from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the former Yugoslav Republic of Macedonia. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
\n
3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. 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.
\n
3.3. Without prejudice to Note 3.2, where a rule states that \"materials of any heading\" may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule.
\n
However, the expression \"manufacture from materials of any heading, including other materials of heading No ...\" means that only materials classified in the same heading as the product and of a different description than that of the product as given in column 2 of the list may be used.
\n
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.
\n
Example:
\n
The rule for fabrics of headings Nos 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
\n
3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
\n
Example:
\n
The rule for prepared foods of heading No 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
\n
However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
\n
Example:
\n
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn - that is, the fibre stage.
\n
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 these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
\n
Note 4:
\n
4.1. The term \"natural fibres\" is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
\n
4.2. The term \"natural fibres\" includes horsehair of heading No 0503, silk of headings Nos 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings Nos 5101 to 5105, cotton fibres of headings Nos 5201 to 5203, and other vegetable fibres of headings Nos 5301 to 5305.
\n
4.3. 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.
\n
4.4. 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 Nos 5501 to 5507.
\n
Note 5:
\n
5.1. 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 this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.) 5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
\n
The following are the basic textile materials:
\n
-silk,
\n
-wool,
\n
-coarse animal hair,
\n
-fine animal hair,
\n
-horsehair,
\n
-cotton,
\n
-paper-making materials and paper,
\n
-flax,
\n
-true hemp,
\n
-jute and other textile bast fibres,
\n
-sisal and other textile fibres of the genus Agave,
\n
-coconut, abaca, ramie and other vegetable textile fibres,
\n
-synthetic man-made filaments,
\n
-artificial man-made filaments,
\n
-current-conducting filaments,
\n
-synthetic man-made staple fibres of polypropylene,
\n
-synthetic man-made staple fibres of polyester,
\n
-synthetic man-made staple fibres of polyamide,
\n
-synthetic man-made staple fibres of polyacrylonitrile,
\n
-synthetic man-made staple fibres of polyimide,
\n
-synthetic man-made staple fibres of polytetrafluoroethylene,
\n
-synthetic man-made staple fibres of polyphenylene sulphide,
\n
-synthetic man-made staple fibres of polyvinyl chloride,
\n
-other synthetic man-made staple fibres,
\n
-artificial man-made staple fibres of viscose,
\n
-other artificial man-made staple fibres,
\n
-yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
\n
-yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
\n
-products of heading No 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,
\n
-other products of heading No 5605.
\n
Example:
\n
A yarn, of heading No 5205, made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn.
\n
Example:
\n
A woollen fabric, of heading No 5112, made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used provided their total weight does not exceed 10 % of the weight of the fabric.
\n
Example:
\n
Tufted textile fabric, of heading No 5802, made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.
\n
Example:
\n
If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
\n
5.3. In the case of products incorporating \"yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped\", this tolerance is 20 % in respect of this yarn.
\n
5.4. 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 an adhesive between two layers of plastic film\", this tolerance is 30 % in respect of this strip.
\n
Note 6:
\n
6.1. 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 8 % of the ex-works price of the product.
\n
6.2. Without prejudice to Note 6.3, 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.
\n
Example:
\n
If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
\n
6.3. Where a percentage-rule applies, the value of 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.
\n
Note 7:
\n
7.1. For the purposes of headings Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the \"specific processes\" are the following: (a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process(1); (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.
\n
7.2. For the purposes of headings Nos 2710, 2711 and 2712, the \"specific processes\" are the following: (a) vacuum-distillation; (b) redistillation by a very thorough fractionation-process(2); (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; (ij) isomerisation; (k) in respect of heavy oils of heading No 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); (l) in respect of products of heading No 2710 only, deparaffining by a process other than filtering; (m) in respect of heavy oils of heading No ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading No 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; (n) in respect of fuel oils of heading No ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method; (o) in respect of heavy oils other than gas oils and fuel oils of heading No ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.
\n
7.3. For the purposes of headings Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, 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 these operations or like operations, do not confer origin.
\n
(1)See Additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
\n
(2)See Additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
\n
ANNEX II LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS >TABLE POSITION> ANNEX III MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1 1. Each form 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 weighting 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.
\n
2.The competent authorities of the 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. >PIC FILE= \"L_2004084EN.018301.TIF\"> >PIC FILE= \"L_2004084EN.018401.TIF\"> >PIC FILE= \"L_2004084EN.018501.TIF\"> >PIC FILE= \"L_2004084EN.018601.TIF\"> ANNEX IV >PIC FILE= \"L_2004084EN.018702.TIF\"> >PIC FILE= \"L_2004084EN.018801.TIF\"> Protocol 5 on mutual administrative assistance in customs matters
\n
Article 1Definitions
\n
For the purposes of this Protocol: (a) \"customs legislation\" shall mean any legal or regulatory provisions applicable in the territories of the European Community and former Yugoslav Republic of Macedonia, governing the import, export and transit of goods and their placing under any other customs regime or procedure, including measures of prohibition, restriction and control; (b) \"applicant authority\" shall mean a competent administrative authority which has been designated by a Contracting Party for this purpose and which makes a request for assistance on the basis of this Protocol; (c) \"requested authority\" shall mean a competent administrative authority which has been designated by a Contracting Party for this purpose and which receives a request for assistance on the basis of this Protocol; (d) \"personal data\" shall mean all information relating to an identified or identifiable individual; (e) \"operation in breach of customs legislation\" shall mean any violation or attempted violation of customs legislation.
\n
Article 2Scope
\n
1.The Contracting Parties shall assist each other, in the areas within their competence, in the manner and under the conditions laid down in this Protocol, to ensure the correct application of the customs legislation, in particular by preventing, investigating and combating operations in breach of that legislation.
\n
2.Assistance in customs matters, as provided for in this Protocol, shall apply to any administrative authority of the Contracting Parties which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of a judicial authority, except where communication of such information is authorised by that authority.
\n
3.Assistance to recover duties, taxes or fines is not covered by this Protocol.
\n
Article 3Assistance on request
\n
1.At the request of the applicant authority, the requested authority shall provide it with all relevant information which may enable it to ensure that customs legislation is correctly applied, including information regarding activities noted or planned which are or could be operations in breach of customs legislation.
\n
2.At the request of the applicant authority, the requested authority shall inform it: (a) whether goods exported from the territory of one of the Contracting Parties have been properly imported into the territory of the other Contracting Party, specifying, where appropriate, the customs procedure applied to the goods; (b) whether goods imported into the territory of one of the Contracting Parties have been properly exported from the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods.
\n
3.At the request of the applicant authority, the requested authority shall, within the framework of its legal or regulatory provisions, take the necessary steps to ensure special surveillance of: (a) natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation; (b) places where stocks of goods have been or may be assembled in such a way that there are reasonable grounds for believing that these goods are intended to be used in operations in breach of customs legislation; (c) goods that are or may be transported in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation; (d) means of transport that are or may be used in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation.
\n
Article 4Spontaneous assistance
\n
The Contracting Parties shall assist each other, at their own initiative and in accordance with their legal or regulatory provisions, if they consider that to be necessary for the correct application of customs legislation, particularly by providing information obtained pertaining to:
\n
-activities which are or appear to be operations in breach of customs legislation and which may be of interest to the other Contracting Party;
\n
-new means or methods employed in carrying out operations in breach of customs legislation;
\n
-goods known to be subject to operations in breach of customs legislation;
\n
-natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation;
\n
-means of transport in respect of which there are reasonable grounds for believing that they have been, are, or may be used in operations in breach of customs legislation.
\n
Article 5Delivery, Notification
\n
At the request of the applicant authority, the requested authority shall, in accordance with legal or regulatory provisions applicable to the latter, take all necessary measures in order:
\n
-to deliver any documents or
\n
-to notify any decisions, emanating from the applicant authority and falling within the scope of this Protocol, to an addressee residing or established in the territory of the requested authority.
\n
Requests for delivery of documents or notification of decisions shall be made in writing in an official language of the requested authority or in a language acceptable to that authority.
\n
Article 6Form and substance of requests for assistance
\n
1.Requests pursuant to this Protocol shall be made in writing. They shall be accompanied by the documents necessary to enable compliance with the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.
\n
2.Requests pursuant to paragraph 1 shall include the following information: (a) the applicant authority; (b) the measure requested; (c) the object of and the reason for the request; (d) the legal or regulatory provisions and other legal elements involved; (e) indications as exact and comprehensive as possible on the natural or legal persons who are the target of the investigations; (f) a summary of the relevant facts and of the enquiries already carried out.
\n
3.Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority.
\n
This requirement shall not apply to any documents that accompany the request under paragraph 1.
\n
4.If a request does not meet the formal requirements set out above, its correction or completion may be requested; in the meantime precautionary measures may be ordered.
\n
Article 7Execution of requests
\n
1.In order to comply with a request for assistance, the requested authority shall proceed, within the limits of its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Contracting Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out.
\n
This provision shall also apply to any other authority to which the request has been addressed by the requested authority when the latter cannot act on its own.
\n
2.Requests for assistance shall be executed in accordance with the legal or regulatory provisions of the requested Contracting Party.
\n
3.Duly authorised officials of a Contracting Party may, with the agreement of the other Contracting Party involved and subject to the conditions laid down by the latter, be present to obtain in the offices of the requested authority or any other concerned authority in accordance with paragraph 1, information relating to activities that are or may be operations in breach of customs legislation which the applicant authority needs for the purposes of this Protocol.
\n
4.Duly authorised officials of a Contracting Party may, with the agreement of the other Contracting Party involved and subject to the conditions laid down by the latter, be present at enquiries carried out in the latter's territory.
\n
Article 8Form in which information is to be communicated
\n
1.The requested authority shall communicate results of enquiries to the applicant authority in writing together with relevant documents, certified copies or other items.
\n
2.This information may be in computerised form.
\n
3.Original documents shall be transmitted only upon request in cases where certified copies would be insufficient. These originals shall be returned at the earliest opportunity.
\n
Article 9Exceptions to the obligation to provide assistance
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1.Assistance may be refused or may be subject to the satisfaction of certain conditions or requirements, in cases where a Party is of the opinion that assistance under this Protocol would: (a) be likely to prejudice the sovereignty of former Yugoslav Republic of Macedonia or that of a Member State which has been requested to provide assistance under this Protocol; or (b) be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to under Article 10(2); or (c) violate an industrial, commercial or professional secret.
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2.Assistance may be postponed by the requested authority on the ground that it will interfere with an ongoing investigation, prosecution or proceeding. In such a case, the requested authority shall consult with the applicant authority to determine if assistance can be given subject to such terms or conditions as the requested authority may require.
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3.Where the applicant authority seeks assistance which it would itself be unable to provide if so requested, it shall draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a request.
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4.For the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the reasons therefor must be communicated to the applicant authority without delay.
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Article 10Information exchange and confidentiality
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1.Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential or restricted nature, depending on the rules applicable in each of the Contracting Parties. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws of the Contracting Party that received it and the corresponding provisions applying to the Community authorities.
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2.Personal data may be exchanged only where the Contracting Party which may receive them undertakes to protect such data in at least an equivalent way to the one applicable to that particular case in the Contracting Party that may supply them. To that end, Contracting Parties shall communicate to each other information on their applicable rules, including, where appropriate, legal provisions in force in the Member States of the Community.
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3.The use, in judicial or administrative proceedings instituted in respect of operations in breach of customs legislation, of information obtained under this Protocol, is considered to be for the purposes of this Protocol. Therefore, the Contracting Parties may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol. The competent authority which supplied that information or gave access to those documents shall be notified of such use.
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4.Information obtained shall be used solely for the purposes of this Protocol. Where one of the Contracting Parties wishes to use such information for other purposes, it shall obtain the prior written consent of the authority which provided the information.
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Such use shall then be subject to any restrictions laid down by that authority.
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Article 11Experts and witnesses
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An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as an expert or witness in judicial or administrative proceedings regarding the matters covered by this Protocol, and produce such objects, documents or certified copies thereof, as may be needed for the proceedings. The request for appearance must indicate specifically before which judicial or administrative authority the official will have to appear, on what matters and by virtue of what title or qualification the official will be questioned.
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Article 12Assistance expenses
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The Contracting Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts and witnesses, and those to interpreters and translators who are not public service employees.
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Article 13Implementation
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1.The implementation of this Protocol shall be entrusted on the one hand to the customs authorities of former Yugoslav Republic of Macedonia and on the other hand to the competent services of the Commission of the European Communities and the customs authorities of the Member States as appropriate. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration the rules in force in particular in the field of data protection. They may recommend to the competent bodies amendments which they consider should be made to this Protocol.
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2.The Contracting Parties shall consult each other and subsequently keep each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.
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Article 14Other agreements
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1.Taking into account the respective competencies of the European Community and the Member States, the provisions of this Protocol shall:
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-not affect the obligations of the Contracting Parties under any other international agreement or convention;
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-be deemed complementary to agreements on mutual assistance which have been or may be concluded between individual Member States and former Yugoslav Republic of Macedonia; and shall
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-not affect the Community provisions governing the communication between the competent services of the Commission of the European Communities and the customs authorities of the Member States of any information obtained under this Protocol which could be of interest to the Community.
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2.Notwithstanding the provisions of paragraph 1, the provisions of this Protocol shall take precedence over the provisions of any bilateral agreement on mutual assistance which has been or may be concluded between individual Member States and former Yugoslav Republic of Macedonia insofar as the provisions of the latter are incompatible with those of this Protocol.
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3.In respect of questions relating to the applicability of this Protocol, the Contracting Parties shall consult each other to resolve the matter in the framework of the Stabilisation and Association Committee set up under Article 114 of the Stabilisation and Association Agreement.
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Final Act The plenipotentiaries of:
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THE KINGDOM OF BELGIUM, THE KINGDOM OF DENMARK, THE FEDERAL REPUBLIC OF GERMANY, THE HELLENIC REPUBLIC, THE KINGDOM OF SPAIN, THE FRENCH REPUBLIC, IRELAND, THE ITALIAN REPUBLIC, THE GRAND DUCHY OF LUXEMBOURG, THE KINGDOM OF THE NETHERLANDS, THE REPUBLIC OF AUSTRIA, THE PORTUGUESE REPUBLIC, THE REPUBLIC OF FINLAND, THE KINGDOM OF SWEDEN, THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, Contracting Parties to the Treaty establishing the European Community, the Treaty establishing the European Coal and Steel Community, the Treaty establishing the European Atomic Energy Community, and the Treaty on European Union, hereinafter referred to as \"the Member States\", and of the EUROPEAN COMMUNITY, the EUROPEAN COAL AND STEEL COMMUNITY and the EUROPEAN ATOMIC ENERGY COMMUNITY, hereinafter referred to as \"the Community\", of the one part, and the plenipotentiaries of the FORMER YUGOSLAV REPUBLIC OF MACEDONIA, of the other part, meeting in Luxembourg on ... in the year 2001 for the signature of the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia of the other part, hereinafter referred to as \"the Agreement\", have adopted the following texts: the Agreement, its Annexes I-VII, namely: >TABLE POSITION> and the following Protocols: >TABLE POSITION> The plenipotentiaries of the Member States and of the Community and the plenipotentiaries of former Yugoslav Republic of Macedonia have adopted the texts of the joint declarations listed below and annexed to this Final Act:
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Joint Declaration concerning Article 34 of the Agreement Joint Declaration concerning Article 40 of the Agreement Joint Declaration concerning Article 44 of the Agreement Joint Declaration concerning Article 46 of the Agreement Joint Declaration concerning Article 57 of the Agreement Joint Declaration concerning Article 71 of the Agreement Joint Declaration concerning Article 118 of the Agreement The plenipotentiaries of the former Yugoslav Republic of Macedonia have taken note of the Declarations listed below and annexed to this Final Act:
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Declaration by Community and its Member States concerning Articles 27 and 29 Declaration of the Community on Article 76 Done at Luxembourg, ...
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JOINT DECLARATIONS JOINT DECLARATION ON ARTICLE 34 The European Communities and the former Yugoslav Republic of Macedonia, aware of the impact that the sudden elimination of the 1 % fee applied for customs clearance purposes to imported goods could have on the budget of the latter, agree, as an exceptional measure, that the fee would be maintained until 1 January 2002 or until the entry into force of the Stabilisation and Association Agreement, whichever occurs first.
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Should this fee, in the meantime, be reduced or eliminated vis-š-vis a third country, the former Yugoslav Republic of Macedonia undertakes to immediately apply the same treatment to goods of EC origin.
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The content of this Joint Declaration is without prejudice to the position of the European Communities in the negotiations on the accession of the former Yugoslav Republic of Macedonia to the World Trade Organisation.
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JOINT DECLARATION CONCERNING ARTICLE 40 Declaration of intent by the Contracting Parties on the trade arrangements between the States that emerged from the former Socialist Federal Republic of Yugoslavia:
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1.The European Community and former Yugoslav Republic of Macedonia consider it essential for economic and trade cooperation between the States that emerged from the former Socialist Federal Republic of Yugoslavia to be reestablished as quickly as possible, as soon as political and economic circumstances permit.
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2.The Community is prepared to grant cumulation of origin to the States that emerged from the former Socialist Federal Republic of Yugoslavia which have restored normal economic and trade cooperation as soon as the administrative cooperation needed for cumulation to work properly has been established.
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3.With this in mind, former Yugoslav Republic of Macedonia declares its readiness to enter into negotiations as soon as possible in order to establish cooperation with other States that emerged from the former Socialist Federal Republic of Yugoslavia.
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JOINT DECLARATION CONCERNING ARTICLE 44 It is understood that the notion \"children\" is defined in accordance with national legislation of the host country concerned.
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JOINT DECLARATION CONCERNING ARTICLE 46 It is understood that the notion \"members of their family\" is defined in accordance with national legislation of the host country concerned.
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JOINT DECLARATION CONCERNING ARTICLE 57 The Parties agree to seek the earliest possible implementation of Article 12(3)(b) of the Transport Agreement between the European Community and the former Yugoslav Republic of Macedonia, on a system of ecopoints through the conclusion of the relevant agreement, in the form of an exchange of letters, as soon as possible and at the latest by the conclusion of the Interim Agreement.
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JOINT DECLARATION CONCERNING ARTICLE 71 The Parties agree that for the purpose of this Agreement, intellectual, industrial and commercial property includes in particular copyright, including the copyright in computer programmes, and neighbouring rights, the rights relating to databases, patents, industrial designs, trademarks and service