Commission Implementing Regulation (EU) 2015/2447Dangos y teitl llawn

Article 76 Conditions for issuing a certificate of origin Form A in case of cumulation(Article 64(1) of the Code)

When cumulation under Articles 53, 54, 55 or 56 of Delegated Regulation (EU) 2015/2446 applies, the competent governmental authorities of the beneficiary country called on to issue a certificate of origin Form A for products in the manufacture of which materials originating in a party with which cumulation is permitted are used shall rely on the following:

(a)

in the case of bilateral cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of Article 77 of this Regulation;

(b)

in the case of cumulation with Norway, Switzerland or Turkey, on the proof of origin provided by the exporter’s supplier and issued in accordance with the relevant rules of origin of Norway, Switzerland or Turkey, as the case may be;

(c)

in the case of regional cumulation, on the proof of origin provided by the exporter’s supplier, namely a certificate of origin Form A, issued using the form set out in Annex 22-08 or, as the case may be, an invoice declaration, the text of which appears in Annex 22-09;

(d)

in the case of extended cumulation, on the proof of origin provided by the exporter’s supplier and issued in accordance with the provisions of the relevant free-trade agreement between the Union and the country concerned.

In the cases referred to in points (a), (b), (c) and (d) of the first sub-paragraph, Box 4 of certificate of origin Form A shall, as the case may be, contain the indication:

• ‘EU cumulation’, ‘Norway cumulation’, ‘Switzerland cumulation’, ‘Turkey cumulation’, ‘regional cumulation’, ‘extended cumulation with country x’, or

• ‘Cumul UE’, ‘Cumul Norvège’, ‘Cumul Suisse’, ‘Cumul Turquie’, ‘cumul régional’, ‘cumul étendu avec le pays x’, or

• ‘Acumulación UE’, ‘Acumulación Noruega’, ‘Acumulación Suiza’, ‘Acumulación Turquía’, ‘Acumulación regional’, ‘Acumulación ampliada con el país x’.