Commission Regulation (EEC) No 2454/93 (repealed)Show full title

[F1 [F2 Sub-section 2 U.K. Procedures at export in the beneficiary country

Article 97l U.K.

1. Certificates of origin Form A, a model of which is set out in Annex 17, shall be issued on written application from the exporter or its authorised representative, together with any other appropriate supporting documents proving that the products to be exported qualify for the issue of a certificate of origin Form A.

2. The certificate shall be made available to the exporter as soon as the export has taken place or is ensured. However, a certificate of origin Form A 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 competent governmental authorities that a certificate of origin Form A was issued but was not accepted at importation for technical reasons.

3. The competent governmental authorities may issue a certificate retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding export file and that a certificate of origin Form A satisfying the provisions of this section was not issued when the products in question were exported. Box 4 of certificates of origin Form A issued retrospectively must contain the endorsement ‘ Issued retrospectively ’ or ‘ Délivré à posteriori ’ .

4. In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter may apply, to the competent governmental authorities which issued it, for a duplicate to be made out on the basis of the export documents in their possession. Box 4 of a duplicate Form A issued in this way must be endorsed with the word ‘ Duplicate ’ or ‘ Duplicata ’ , together with the date of issue and the serial number of the original certificate. The duplicate takes effect from the date of the original.

5. For the purposes of verifying whether the product for which a certificate of origin Form A is requested complies with the relevant rules of origin, the competent governmental authorities shall be entitled to call for any documentary evidence or to carry out any check which they consider appropriate.

6. Completion of box 2 of the certificate of origin Form A shall be optional. Box 12 shall bear the mention ‘ European Union ’ or the name of one of the Member States. The date of issue of the certificate of origin Form A shall be indicated in box 11. The signature to be entered in that box, which is reserved for the competent governmental authorities issuing the certificate, as well as the signature of the exporter’s authorised signatory to be entered in box 12, shall be handwritten.

Article 97m U.K.

1. The invoice declaration may be made out by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000 , and provided that the administrative cooperation referred to in Article 97k (2) applies to this procedure.

2. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs or other competent governmental authorities of the exporting country, all appropriate documents proving the originating status of the products concerned.

3. An invoice declaration shall be made out by the exporter in either French or English by typing, stamping or printing on the invoice, the delivery note or any other commercial document, the declaration, the text of which appears in Annex 18. If the declaration is handwritten, it shall be written in ink in printed characters. Invoice declarations shall bear the original signature of the exporter in manuscript.

4. The use of an invoice declaration shall be subject to the following conditions:

(a) one invoice declaration shall be made out for each consignment;

(b) if the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of ‘ originating products ’ , the exporter may refer to that verification in the invoice declaration.

5. When cumulation under Articles 84, 85 or 86 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:

• 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 sub-section 5,

• 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 GSP rules of origin of Norway, Switzerland or Turkey, as the case may be,

• in the case of regional cumulation, on the proof of origin provided by the exporter’s supplier, namely a certificate of origin Form A, a model of which appears at Annex 17 or, as the case may be, an invoice declaration, the text of which appears in Annex 18,

• 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 European Union and the country concerned.

In the cases referred to in the first, second, third and forth indent 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 ’ .] ]

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 Inserted 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.