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1. The term ‘ Community ’ used in this section shall not cover Ceuta and Melilla. The term ‘ products originating in the Community ’ shall not cover products originating in Ceuta and Melilla.
2. This Section shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting beneficiary country benefiting from the generalised system of preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.
4. The provisions of this section concerning the issue, use and subsequent verification of certificates of origin Form A shall apply mutatis mutandis to products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the application of this section in Ceuta and Melilla.]