For the purpose of cumulation referred to in Article 86(1)(b) of Regulation (EEC) No 2454/93 and by way of derogation from Article 86(2)(a) of that Regulation, Ecuador shall, for the period from 1 January 2016 to 30 April 2016, be entitled to use materials originating in Colombia, Peru, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua or Panama to produce prepared or preserved tuna and skipjack classified in HS subheading 1604 14 and prepared or preserved tuna, skipjack or other fish of the genus Euthynnus of CN subheading 1604 20 70.

The proof of origin for the products referred to in the first subparagraph shall be drawn up in accordance with Article 97l of Regulation (EEC) No 2454/93

For the purpose of cumulation referred to in Article 55(1)(b) of Delegated Regulation (EU) 2015/2446 and by way of derogation from Article 55(2)(a) of that Regulation, Ecuador shall, for the period from 1 May 2016 to 31 December 2016, be entitled to use materials originating in Colombia, Peru, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua or Panama to produce prepared or preserved tuna and skipjack classified in HS subheading 1604 14 and prepared or preserved tuna skipjack or other fish of the genus Euthynnus of CN subheading 1604 20 70.

The proof of origin for the products referred to in the first subparagraph shall be drawn up in accordance with the provisions of Article 76 of Implementing Regulation (EU) 2015/2447.

The competent authorities of Ecuador called on to issue a certificate of origin Form A for the products referred to in paragraphs 1 and 2 may also rely on a movement certificate EUR 1 issued by the competent authorities of Colombia, Peru, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua or Panama in accordance with the provisions of the Trade Agreement between the European Union and its Member States, of the one part, and Colombia and Peru, of the other part, or the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America, on the other, respectively.

Ecuador shall ensure that the measures necessary for the application of cumulation with Colombia, Peru, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua or Panama in the field of administrative cooperation are in place.

It shall be considered that the reference to ‘special circumstances’ of Article 74(2)(a) of Implementing Regulation (EU) 2015/2447 is applicable to the products referred to in paragraphs 1 and 2 for which a certificate of origin Form A was not issued at the time of exportation.