Commission Regulation (EEC) No 2454/93 (repealed)Show full title

[F1 [F2 Article 67 U.K.

1. For the purposes of this Section and Section 1A of this Chapter the following definitions shall apply:

(a) ‘ beneficiary country ’ means a country or territory listed in Regulation (EC) No 732/2008; the term ‘ beneficiary country ’ shall also cover and cannot exceed the limits of the territorial sea of that country or territory within the meaning of the United Nations Convention on the Law of the Sea (Montego Bay Convention, 10 December 1982 );

(b) ‘ manufacture ’ means any kind of working or processing including assembly;

(c) ‘ material ’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(d) ‘ product ’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(e) ‘ goods ’ means both materials and products;

(f) ‘ bilateral cumulation ’ means a system that allows products which according to this Regulation originate in the European Union, to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country;

(g) ‘ cumulation with Norway, Switzerland or Turkey ’ means a system that allows products which originate in Norway, Switzerland or Turkey to be considered as originating materials in a beneficiary country when they are further processed or incorporated into a product in that beneficiary country and imported into the European Union;

(h) ‘ regional cumulation ’ means a system whereby products which according to this Regulation originate in a country which is a member of a regional group are considered as materials originating in another country of the same regional group (or a country of another regional group where cumulation between groups is possible) when further processed or incorporated in a product manufactured there;

(i) ‘ extended cumulation ’ means a system, conditional upon the granting by the Commission, on a request lodged by a beneficiary country and whereby certain materials, originating in a country with which the European Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, are considered to be materials originating in the beneficiary country concerned when further processed or incorporated in a product manufactured in that country;

(j) ‘ fungible materials ’ means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another once they are incorporated into the finished product;

(k) ‘ regional group ’ means a group of countries between which regional cumulation applies;

(l) ‘ 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);

(m) ‘ value of materials ’ in the list in Annex 13a 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 beneficiary country. Where the value of the originating materials used needs to be established, this point shall be applied mutatis mutandis ;

(n) ‘ ex-works price ’ means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the materials used and all other costs related to its production, minus any internal taxes which are, or may be, repaid when the product obtained is exported.

Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred in the beneficiary country, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(o) ‘ maximum content of non-originating materials ’ means the maximum content of non-originating materials which is permitted in order to consider a manufacture as working or processing sufficient to confer originating status on the product. It may be expressed as a percentage of the ex-works price of the product or as a percentage of the net weight of these materials used falling under a specified group of chapters, chapter, heading or sub-heading;

(p) ‘ net weight ’ means the weight of the goods themselves without packing materials and packing containers of any kind;

(q) ‘ chapters ’ , ‘ headings ’ and ‘ sub-headings ’ mean the chapters, the headings and sub-headings (four- or six-digit codes) used in the nomenclature which makes up the Harmonized System with the changes pursuant to the Recommendation of 26 June 2004 of the Customs Cooperation Council;

(r) ‘ classified ’ refers to the classification of a product or material under a particular heading or sub-heading of the Harmonized System;

(s) ‘ consignment ’ means products which are either:

• (s) 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 document, by a single invoice;

(t) ‘ exporter ’ means a person exporting the goods to the European Union or to a beneficiary country who is able to prove the origin of the goods, whether or not he is the manufacturer and whether or not he himself carries out the export formalities;

(u) ‘ registered exporter ’ means an exporter who is registered with the competent authorities of the beneficiary country concerned for the purpose of making out statements on origin for the purpose of exporting under the scheme;

(v) ‘ statement on origin ’ means a statement made out by the exporter indicating that the products covered by it comply with the rules of origin of the scheme, for the purpose of allowing either the person declaring the goods for release for free circulation in the European Union to claim the benefit of preferential tariff treatment or the economic operator in a beneficiary country importing materials for further processing in the context of cumulation rules to prove the originating status of such goods.

2. For the purpose of point (n) of paragraph 1, where the last working or processing has been subcontracted to a manufacturer, the term ‘ manufacturer ’ referred to in the first sub-paragraph of point (n) of paragraph 1may refer to the enterprise that has employed the subcontractor.] ]

Textual Amendments

F1 Substituted by Commission Regulation (EC) No 1602/2000 of 24 July 2000 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).

F2 Substituted by Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.