Na podlagi tretje alinee petega odstavka 75. člena Zakona o zunanjih zadevah (Uradni list RS, št. 45/01 in 78/03) izdaja Vlada Republike Slovenije
U R E D B O
O RATIFIKACIJI DODATNEGA PROTOKOLA ŠT. 4 K SPORAZUMU O PROSTI TRGOVINI MED
REPUBLIKO SLOVENIJO IN REPUBLIKO LITVO O SPREMEMBAH PROTOKOLA 3
O PRAVILIH O POREKLU BLAGA
1. člen
Ratificira se Dodatni protokol št. 4 k Sporazumu o prosti trgovini med Republiko Slovenijo in Republiko Litvo o spremembah protokola 3 o pravilih o poreklu blaga, ki je bil podpisan v Vilniusu 28. decembra 2001.
2. člen
Besedilo dodatnega protokola se v izvirniku v slovenskem in angleškem jeziku glasi:*
DODATNI PROTOKOL št. 4
K SPORAZUMU O PROSTI TRGOVINI MED REPUBLIKO SLOVENIJO IN REPUBLIKO LITVO
o spremembah protokola 3 o pravilih o poreklu blaga
Republika Slovenija (v nadaljevanju Slovenija) in Republika Litva (v nadaljevanju Litva),
ob upoštevanju Sporazuma o prosti trgovini med Republiko Slovenijo in Republiko Litvo, podpisanega v Vilniusu dne 4. oktobra 1996 (v nadaljevanju ‘sporazum’) in Protokola 3 k temu sporazumu o opredelitvi pojma “izdelki s poreklom” in načinih upravnega sodelovanja, kot je spremenjen z Dodatnim protokolom št. 1 k temu sporazumu, podpisanim dne 18. februarja 1999 ter z Dodatnim protokolom št. 2 k temu sporazumu, podpisanim dne 21. decembra 1999 in z Dodatnim protokolom št. 3 k temu protokolu, podpisanim dne 28. decembra 2000,
ob upoštevanju določb 38. člena sporazuma,
spričo tega:
1) ker je bil Protokol 3 k sporazumu o opredelitvi pojma “izdelki s poreklom” in načinih upravnega sodelovanja, v nadaljevanju ‘protokol’, od začetka njegove veljavnosti večkrat spremenjen in je zato združitev teh sprememb v besedilo protokola potrebna zavoljo jasnosti in pravne varnosti pri uporabi pravil o poreklu, ki jih je treba uporabljati;
2) ker so tudi potrebne tehnične prilagoditve pravil za postopke predelave zaradi upoštevanja sprememb Harmoniziranega sistema poimenovanja in šifrskih oznak blaga (“Harmonizirani sistem”), ki začnejo veljati 1. januarja 2002 zahtevajo tudi tehnične prilagoditve;
3) da je treba spremeniti določene zahteve v postopkih predelave za materiale brez porekla, da bi pridobili status blaga s poreklom ob upoštevanju pomanjkanja proizvodnje določenih materialov v pogodbenicah ter posebnih pogojev, v katerih je treba pridobiti nekatere izdelke (“monolitna integrirana vezja”), kar pomeni omejene postopke predelave zunaj pogodbenic;
4) ker so potrebne nekatere tehnične spremembe zaradi popravka v in med različnimi jezikovnimi inačicami besedila;
5) ker je zato za pravilno delovanje sporazuma in z namenom olajšanja dela uporabnikov in carinskih uprav primerno vključiti vse navedene zadeve v novo besedilo protokola;
STA SKLENILI, KOT SLEDI:
1. člen
Protokol 3 k sporazumu, o opredelitvi pojma “izdelki s poreklom” in načinih upravnega sodelovanja, kot je spremenjen z Dodatnim protokolom št. 1 k temu sporazumu, podpisanim dne 18. februarja 1999 ter z Dodatnim protokolom št. 2 k temu sporazumu, podpisanim dne 21. decembra 1999 in z Dodatnim protokolom št. 3 k temu protokolu, podpisanim dne 28. decembra 2000 se nadomesti s priloženim besedilom.
2. člen
Ta Dodatni protokol 4 začne veljati prvega dne drugega meseca, ki sledi prejemu zadnjega uradnega obvestila, da so izpolnjene notranjepravne zahteve za začetek veljavnosti tega Dodatnega protokola.
Ta Dodatni protokol 4 se začasno uporablja od 1. januarja 2002.
Sestavljeno v Vilniusu, 28. decembra 2001 v dvojniku v slovenskem, litvanskem in angleškem besedilu, pri čemer je vsako od teh besedil enako verodostojno. V primeru razlik prevlada angleško besedilo.
Za Republiko Slovenijo
dr. Dimitrij Rupel l. r.
Za Republiko Litvo
Antanas Valionis l. r.
PROTOKOL 3
O OPREDELITVI POJMA “IZDELKI S POREKLOM “ IN NAČINIH UPRAVNEGA SODELOVANJA
VSEBINA
I. ODDELEK SPLOŠNE DOLOČBE
1. člen Opredelitev pojmov
II. ODDELEK OPREDELITEV POJMA “IZDELKI S POREKLOM“
2. člen Splošne zahteve
3. člen Kumulacija v Sloveniji
4. člen Kumulacija v Litvi
5. člen V celoti pridobljeni izdelki
6. člen Zadosti obdelani ali predelani izdelki
7. člen Nezadostni postopki obdelave ali predelave
8. člen Enota kvalifikacije
9. člen Dodatki, nadomestni deli in orodje
10. člen Garniture
11. člen Nevtralni elementi
III. ODDELEK ZAHTEVE GLEDE OZEMLJA
12. člen Načelo teritorialnosti
13. člen Neposredni prevoz
14. člen Razstave
IV. ODDELEK POVRAČILO CARINE ALI OPROSTITEV PLAČILA CARINE
15. člen Prepoved povračila carine ali oprostitve plačila carine
V. ODDELEK DOKAZILO O POREKLU
16. člen Splošne zahteve
17. člen Postopek za izdajo potrdil o prometu blaga EUR.1
18. člen Naknadno izdana potrdila o prometu blaga EUR.1
19. člen Izdaja dvojnika potrdila o prometu blaga EUR.1
20. člen Izdaja potrdil o prometu blaga EUR.1 na podlagi predhodno
izdanega ali sestavljenega dokazila o poreklu
20.a člen Ločeno knjigovodsko izkazovanje
21. člen Pogoji za izjavo na računu
22. člen Pooblaščeni izvoznik
23. člen Veljavnost dokazila o poreklu
24. člen Predložitev dokazila o poreklu
25. člen Uvoz po delih
26. člen Izjeme pri dokazilu o poreklu
27. člen Spremljajoči dokumenti
28. člen Shranjevanje dokazil o poreklu in spremljajočih dokumentov
29. člen Razlike in oblikovne napake
30. člen Zneski, izraženi v evrih
VI. ODDELEK DOGOVORI O UPRAVNEM SODELOVANJU
31. člen Medsebojno sodelovanje
32. člen Preverjanje dokazil o poreklu
33. člen Reševanje sporov
34. člen Kazni
35. člen Proste cone
VII. ODDELEK KONČNE DOLOČBE
36. člen Pododbor za carinske zadeve in vprašanja porekla
37. člen Spremembe protokola
Seznam prilog
Priloga I: Uvodne opombe k seznamu v Prilogi II
Priloga II: Seznam obdelav ali predelav, ki jih je treba opraviti na
materialih brez porekla, da bi lahko izdelani izdelki dobili
status blaga s poreklom
Priloga III: Vzorci potrdil o prometu blaga EUR.1 in zahtev za potrdilo o
prometu blaga EUR.1
Priloga IV: Besedilo izjave na računu
Skupne izjave
Skupna izjava o pregledu sprememb pravil o poreklu, ki so posledica sprememb
v Harmoniziranem sistemu
I. ODDELEK
SPLOŠNE DOLOČBE
1. člen
Opredelitev pojmov
V tem protokolu:
a) “izdelava“ pomeni katero koli vrsto obdelave ali predelave, vključno s sestavljanjem ali posebnimi postopki;
b) “material“ pomeni vsako sestavino, surovino, sestavni del ali del itd., ki se uporablja pri izdelavi izdelka;
c) “izdelek“ pomeni izdelek, ki se izdeluje, čeprav je namenjen kasnejši uporabi pri drugem postopku izdelave;
d) “blago“ pomeni materiale in izdelke;
e) “carinska vrednost“ pomeni vrednost, določeno v skladu s Sporazumom iz leta 1994 o izvajanju VII. člena Splošnega sporazuma o carinah in trgovini (Sporazum WTO o carinski vrednosti);
f) “cena franko tovarna“ pomeni ceno, ki se za izdelek franko tovarna v Sloveniji ali v Litvi plača proizvajalcu, pri katerem se opravi zadnja obdelava ali predelava, če cena vključuje vrednost vseh uporabljenih materialov, zmanjšano za vse notranje dajatve, ki se ali se lahko povrnejo pri izvozu pridobljenega izdelka;
g) “vrednost materialov“ pomeni carinsko vrednost pri uvozu uporabljenih materialov brez porekla ali, če ta ni znana in se ne da ugotoviti, prvo preverljivo ceno, plačano za materiale v Sloveniji ali v Litvi;
h) “vrednost materialov s poreklom“ pomeni vrednost takih materialov, kot so opredeljeni v točki g) in se smiselno uporablja;
i) “dodana vrednost“ pomeni ceno izdelka franko tovarna, zmanjšano za carinsko vrednost vsakega vključenega materiala s poreklom iz drugih držav, omenjenih v 3. in 4. členu, ali, če carinska vrednost ni znana ali se ne da ugotoviti, prva dokazljiva cena, plačana za materiale v Sloveniji ali v Litvi;
j) “poglavja“ in “tarifne številke“ pomenijo poglavja in tarifne številke (štirištevilčne kode), uporabljene v nomenklaturi, ki sestavlja Harmonizirani sistem poimenovanja in šifrskih oznak blaga, ki se v tem protokolu navaja kot harmonizirani sistem ali HS;
k) “uvrščen“ se nanaša na uvrstitev izdelka ali materiala v določeno tarifno številko;
l) “pošiljka“ pomeni izdelke, ki jih izvoznik pošilja enemu prejemniku bodisi hkrati ali so zajeti v enem samem transportnem dokumentu, s katerim dobavlja izvoznik te izdelke prejemniku, ali če ni takega dokumenta, izdelke, ki so zajeti na enem računu;
m) “ozemlje“ vključuje teritorialne vode.
II. ODDELEK
OPREDELITEV POJMA “IZDELKI S POREKLOM“
2. člen
Splošne zahteve
1. Pri izvajanju tega sporazuma se ti izdelki štejejo za izdelke s poreklom iz Slovenije:
a) izdelki, v celoti pridobljeni v Sloveniji v smislu 5. člena;
b) izdelki, pridobljeni v Sloveniji, ki vsebujejo materiale, ki niso bili v celoti pridobljeni na njenem ozemlju, če so bili taki materiali zadosti obdelani ali predelani v Sloveniji v smislu 6. člena;
2. Pri izvajanju tega sporazuma se ti izdelki štejejo za izdelke s poreklom iz Litve:
a) izdelki, v celoti pridobljeni v Litvi v smislu 5. člena;
b) izdelki, pridobljeni v Litvi, ki vsebujejo materiale, ki niso bili v celoti pridobljeni na njenem ozemlju, če so bili taki materiali zadosti obdelani ali predelani v Litvi v smislu 6. člena.
3. člen
Kumulacija v Sloveniji
1. Ne glede na določbe prvega odstavka 2. člena izdelki veljajo za izdelke s poreklom iz Slovenije, če so bili tam pridobljeni in vključujejo materiale s poreklom iz Bolgarije, Švice (vključno z Lihtenštajnom (1)), Češke republike, Estonije, Madžarske, Islandije, Litve, Latvije, Norveške,Poljske, Romunije, Slovenije,Slovaške republike, Turčije ali Skupnosti, v skladu z določbami protokola o pravilih o poreklu blaga, priloženega k sporazumom med Slovenijo in vsako od teh držav, če obdelava ali predelava, opravljena v Sloveniji, presega postopke, omenjene v 7. členu. Ni treba, da bi bili taki materiali zadosti obdelani ali predelani.
2. Če obdelava ali predelava, ki se opravlja v Sloveniji, ne presega postopkov, omenjenih v 7. členu, se šteje, da ima pridobljeni izdelek poreklo iz Slovenije samo, kadar je tam dodana vrednost višja od vrednosti uporabljenih materialov s poreklom iz katere koli države, omenjene v prvem odstavku. Če to ni tako, se pridobljeni izdelek šteje za izdelek s poreklom iz države, ki je prispevala največjo vrednost uporabljenih materialov s poreklom pri izdelavi v Sloveniji.
3. Izdelki s poreklom iz ene od držav, omenjenih v prvem odstavku, ki niso obdelani ali predelani v Sloveniji, ohranijo svoje poreklo, če se izvozijo v eno od teh držav.
4. Kumulacija, predvidena v tem členu, se lahko uporablja samo za materiale in izdelke, ki so pridobili status blaga s poreklom z uporabo pravil o poreklu, ki so enaka kot pravila v tem protokolu.
4. člen
Kumulacija v Litvi
1. Ne glede na določbe drugega odstavka 2. člena izdelki veljajo za izdelke s poreklom iz Litve, če so bili tam pridobljeni in vključujejo materiale s poreklom iz Bolgarije, Švice (vključno z Lihtenštajnom (1)), Češke republike, Estonije, Madžarske, Islandije, Litve, Latvije, Norveške, Poljske, Romunije, Slovenije, Slovaške republike,Turčije ali Skupnosti, v skladu z določbami protokola o pravilih o poreklu blaga, priloženega k sporazumom med Litvo in vsako od teh držav, če obdelava ali predelava, opravljena v Litvi presega postopke, omenjene v 7. členu. Ni treba, da bi bili taki materiali zadosti obdelani ali predelani.
2. Če obdelava ali predelava, ki se opravlja v Litvi, ne presega postopkov, omenjenih v 7. členu, se šteje, da ima pridobljeni izdelek poreklo iz Litve samo, kadar je tam dodana vrednost višja od vrednosti uporabljenih materialov s poreklom iz katere koli države, omenjene v prvem odstavku. Če to ni tako, se pridobljeni izdelek šteje za izdelek s poreklom iz države, ki je prispevala največjo vrednost uporabljenih materialov s poreklom pri izdelavi v Litvi.
3. Izdelki s poreklom iz ene od držav, omenjenih v prvem odstavku, ki niso obdelani ali predelani v Litvi, ohranijo svoje poreklo, če se izvozijo v eno od teh držav.
4. Kumulacija, predvidena v tem členu, se lahko uporablja samo za materiale in izdelke, ki so pridobili status blaga s poreklom z uporabo pravil o poreklu, ki so enaka kot pravila v tem protokolu.
5. člen
V celoti pridobljeni izdelki
1. Šteje se, da so v celoti pridobljeni v Sloveniji ali v Litvi:
a) mineralni izdelki, pridobljeni iz njene zemlje ali morskega dna;
b) tam pridelani rastlinski izdelki;
c) žive živali, tam skotene ali izvaljene in vzrejene;
d) izdelki, pridobljeni iz živih, tam vzrejenih živali;
e) izdelki, tam pridobljeni z lovom ali ribolovom;
f) izdelki morskega ribolova in drugi izdelki iz morja, pridobljeni z njenimi plovili zunaj teritorialnih voda Slovenije ali Litve;
g) izdelki, izdelani na njenih predelovalnih ladjah izključno iz izdelkov, omenjenih v točki f);
h) tam zbrani rabljeni predmeti, primerni le za reciklažo surovin, vključno z rabljenimi gumami, primernimi le za protektiranje ali uporabo kot odpadek;
i) odpadki in ostanki pri postopkih izdelave, ki tam potekajo;
j) izdelki, pridobljeni iz morskega dna ali podzemlja zunaj njenih teritorialnih voda, če ima izključno pravico do obdelave morskega dna ali podzemlja;
k) blago, tam izdelano izključno iz izdelkov, opredeljenih v točkah a) do j).
2. Izraza “njena plovila“ in “njene predelovalne ladje“ v točkah f) in g) prvega odstavka se uporabljata samo za plovila in predelovalne ladje:
a) ki so registrirane ali se vodijo v Sloveniji ali v Litvi;
b) ki plujejo pod zastavo Slovenije ali Litve;
c) ki so najmanj 50 odstotkov v lasti državljanov Slovenije ali Litve ali družbe s sedežem v eni od teh držav in v kateri so direktor ali direktorji, predsednik upravnega odbora ali nadzornega sveta ter večina članov takih odborov državljani Slovenije ali Litve in še dodatno, če v osebnih ali kapitalskih družbah vsaj polovica kapitala pripada tem državam ali javnim organom ali državljanom omenjenih držav;
d) katerih kapitan in častniki so državljani Slovenije ali Litve
in
e) katerih najmanj 75 odstotkov članov posadke je državljanov Slovenije ali Litve.
6. člen
Zadosti obdelani ali predelani izdelki
1. Za namene 2. člena se šteje, da so izdelki, ki niso v celoti pridobljeni, zadosti obdelani ali predelani, če so izpolnjeni pogoji, navedeni v seznamu Priloge II.
Navedeni pogoji navajajo za vse izdelke, za katere velja sporazum, postopke obdelave ali predelave, ki morajo biti opravljeni na materialih brez porekla, uporabljenih pri izdelavi teh izdelkov, in se nanašajo samo na take materiale. Če se izdelek, ki je pridobil poreklo z izpolnitvijo pogojev iz seznama, uporablja pri izdelavi drugega izdelka, se torej pogoji, ki se uporabljajo za izdelek, v katerega je ta vključen, ne uporabljajo zanj in se ne upoštevajo materiali brez porekla, ki so se morda uporabili pri njegovi izdelavi.
2. Ne glede na prvi odstavek se materiali brez porekla, ki se v skladu s pogoji iz seznama za ta izdelek ne bi smele uporabiti pri izdelavi tega izdelka, vseeno lahko uporabijo, če:
a) njihova skupna vrednost ne presega 10 odstotkov cene izdelka franko tovarna,
b) kateri koli od odstotkov, ki je naveden v seznamu kot zgornja vrednost materialov brez porekla, ni presežen na podlagi uporabe tega odstavka.
Ta odstavek se ne uporablja za izdelke, ki se uvrščajo v 50. do 63. poglavje harmoniziranega sistema.
3. Prvi in drugi odstavek se uporabljata pod pogoji, ki jih določa 7. člen.
7. člen
Nezadostni postopki obdelave ali predelave
1. Brez vpliva na določbe drugega odstavka se ti postopki štejejo za nezadostno obdelavo ali predelavo, da bi izdelek pridobil status izdelka s poreklom, ne glede na to, ali je zadoščeno zahtevam iz 6. člena:
a) postopki za ohranitev blaga v dobrem stanju med prevozom in skladiščenjem;
b) razstavljanje in sestavljanje pošiljk;
c) pranje, čiščenje; odstranjevanje prahu, oksidov, olja, barve ali drugih snovi za prekrivanje;
d) likanje tekstila;
e) preprosti postopki barvanja in loščenja;
f) luščenje, beljenje delno ali v celoti, loščenje ter glaziranje žit in riža;
g) postopki barvanja sladkorja ali oblikovanje sladkornih kock;
h) lupljenje, razkoščičevanje in luščenje sadja, oreščkov in zelenjave;
i) ostrenje, preprosto brušenje ali preprosto rezanje;
j) sejanje, prebiranje, sortiranje, klasificiranje, razvrščanje, usklajevanje (vključno s sestavljanjem garnitur izdelkov);
k) preprosto pakiranje v steklenice, konzerve, čutare, vrečke, zaboje, škatle, pritrjevanje na kartone ali plošče in vsi drugi preprosti postopki pakiranja;
l) pritrjevanje ali tiskanje oznak, nalepk, logotipov in drugih podobnih znakov za razlikovanje na izdelke in njihovo embalažo;
m) preprosto mešanje izdelkov, ne glede na to, ali so različnih vrst ali ne;
n) enostavno sestavljanje delov izdelkov v popoln izdelek ali razstavljanje izdelkov na dele;
o) kombinacija dveh ali več postopkov, opisanih v točkah a) do n);
p) zakol živali.
2. Pri ugotavljanju, ali se predelava ali obdelava, opravljena na posameznem izdelku, šteje za nezadostno v smislu prvega odstavka, se skupno upoštevajo vsi postopki, opravljeni na tem izdelku v Sloveniji ali v Litvi.
8. člen
Enota kvalifikacije
1. Enota kvalifikacije za uporabo določb tega protokola je določen izdelek, ki se šteje za osnovno enoto, kadar se določa uvrstitev blaga pri uporabi nomenklature harmoniziranega sistema.
Iz tega sledi:
a) kadar se izdelek, ki ga sestavlja skupina predmetov ali je sestavljen iz izdelkov, uvršča po pogojih harmoniziranega sistema v eno tarifno številko, potem celota pomeni enoto kvalifikacije,
b) kadar je pošiljka sestavljena iz določenega števila enakih izdelkov, ki se uvrščajo v enako tarifno številko harmoniziranega sistema, je treba pri uporabi določb tega protokola vsak izdelek obravnavati posebej.
2. Če je v skladu s petim temeljnim pravilom harmoniziranega sistema embalaža vključena v izdelek zaradi uvrščanja, mora biti vključena tudi pri določanju porekla.
9. člen
Dodatki, nadomestni deli in orodje
Dodatki, nadomestni deli in orodje, poslani skupaj z delom opreme, stroja, naprave ali vozila, ki so del običajne opreme in so vključeni v njeno ceno ali pa niso posebej zaračunani, se štejejo za del te opreme, stroja, naprave ali vozila.
10. člen
Garniture
Garniture se v skladu s tretjim temeljnim pravilom harmoniziranega sistema štejejo za garniture s poreklom, kadar imajo poreklo vsi njihovi sestavni deli. Kljub temu pa takrat, kadar je garnitura sestavljena iz izdelkov s poreklom in brez njega, šteje, da ima garnitura kot celota poreklo, če vrednost izdelkov brez porekla ne presega 15 odstotkov cene garniture franko tovarna.
11. člen
Nevtralni elementi
Da bi določili, ali ima izdelek poreklo, ni treba ugotavljati porekla za navedeno, kar bi lahko bilo uporabljeno pri njegovi izdelavi:
a) energija in gorivo,
b) naprave in oprema,
c) stroji in orodje,
d) blago, ki ni vključeno ali ni namenjeno za vključitev v končno sestavo izdelka.
III. ODDELEK
ZAHTEVE GLEDE OZEMLJA
12. člen
Načelo teritorialnosti
1. Razen v primerih iz 3. in 4. člena in tretjega odstavka tega člena morajo biti pogoji za pridobitev statusa blaga s poreklom, določeni v II. oddelku, brez prekinitve izpolnjeni v Sloveniji ali Litvi.
2. Razen v primerih iz 3. in 4. člena se blago s poreklom, izvoženo iz Slovenije ali Litve v drugo državo, ob vrnitvi šteje za blago brez porekla, razen če se carinskim organom lahko zadovoljivo dokaže:
(a) da je blago, ki se vrača, isto blago, kot je bilo izvoženo,
in
(b) da na njem, medtem ko je bilo v tisti državi ali med izvozom, niso bili opravljeni nikakršni postopki, razen tistih, ki so potrebni, da se ohrani v dobrem stanju.
3. Na pridobitev statusa blaga s poreklom v skladu s pogoji, določenimi v II. oddelku, ne vpliva obdelava ali predelava, opravljena zunaj Slovenije ali Litve na materialih, izvoženih iz Slovenije ali Litve in ponovno tam uvoženih, če:
(a) so omenjeni materiali v celoti pridobljeni v Sloveniji ali Litvi ali so bili pred njihovim izvozom obdelani ali predelani bolj, kot zahtevajo postopki, omenjeni v 7. členu,
in
(b) se carinskim organom zadovoljivo dokaže, da:
i) je bilo ponovno uvoženo blago pridobljeno z obdelavo ali predelavo izvoženih materialov,
in
ii) skupna dodana vrednost, pridobljena zunaj Slovenije ali Litve ob uporabi določb tega člena, ne presega 10 odstotkov cene franko tovarna končnega izdelka, za katerega se uveljavlja status blaga s poreklom.
4. Za namene tretjega odstavka se pogoji za pridobitev statusa blaga s poreklom, določeni v II. oddelku, ne uporabljajo za obdelavo ali predelavo, opravljeno zunaj Slovenije ali Litve. Kadar pa se v seznamu v Prilogi II za določitev statusa blaga s poreklom za končni izdelek uporablja pravilo, ki določa najvišjo vrednost vseh vključenih materialov brez porekla, skupna vrednost materialov brez porekla, vključenih na ozemlju določene pogodbenice, upoštevana skupaj s skupno dodano vrednostjo, pridobljeno zunaj Slovenije ali Litve z uporabo določb tega člena, ne sme presegati navedenega odstotka.
5. Za namene uporabe določb tretjega in četrtega odstavka se šteje, da “skupna dodana vrednost“ pomeni vse stroške, nastale zunaj Slovenije ali Litve, vključno vrednosti tam vključenih materialov.
6. Določbe tretjega in četrtega odstavka se ne uporabljajo za izdelke, ki ne izpolnjujejo pogojev, določenih v seznamu Priloge II, ali za izdelke, ki se lahko štejejo za zadosti obdelane ali predelane samo ob uporabi splošne tolerance, določene v drugem odstavku 6. člena.
7. Določbe tretjega in četrtega odstavka ne veljajo za izdelke iz 50. do 63. poglavja harmoniziranega sistema.
8. Vsaka obdelava ali predelava, ki je zajeta z določbami tega člena, opravljena zunaj Slovenije ali Litve, se opravi v skladu s postopki o začasnem izvozu na oplemenitenje ali podobnimi postopki.
13. člen
Neposredni prevoz
1. Preferencialno obravnavanje, predvideno s tem sporazumom, se uporablja samo za izdelke, ki izpolnjujejo zahteve tega protokola in se prevažajo neposredno med Slovenijo in Litvo ali čez ozemlja drugih držav, omenjenih v 3. in 4. členu. Vendar se izdelki, ki sestavljajo eno samo nedeljeno pošiljko, lahko prevažajo čez druga ozemlja, če do tega pride, s pretovarjanjem ali začasnim skladiščenjem na teh ozemljih pod pogojem, da je blago v državi tranzita ali skladiščenja ostalo pod nadzorom carinskih organov in da na njem niso bili opravljeni drugi postopki razen raztovarjanja, ponovnega natovarjanja ali kakršni koli postopki za ohranitev blaga v dobrem stanju.
Izdelki s poreklom se lahko pošiljajo po cevovodih čez ozemlja, ki niso ozemlja Slovenije ali Litve.
2. Kot dokazilo, da so izpolnjeni pogoji, določeni v prvem odstavku, je treba predložiti carinskim organom države uvoznice:
a) en sam transportni dokument, ki pokriva prevoz iz države izvoznice čez državo tranzita, ali
b) potrdilo, ki ga izdajo carinski organi države tranzita, ki:
(i) vsebuje natančen opis izdelkov,
(ii) navaja datume raztovarjanja in ponovnega natovarjanja izdelkov in če ustreza, imena ladij ali drugih uporabljenih prevoznih sredstev,
in
(iii) potrjuje pogoje, pod katerimi so bili izdelki zadržani v državi tranzita, ali
c) če teh ni, katere koli dokumente, ki to dokazujejo.
14. člen
Razstave
1. Za izdelke s poreklom, ki se pošiljajo na razstavo v drugo državo razen tistih, ki so omenjene v 3. in 4. členu, in so po razstavi prodani z namenom uvoza v Slovenijo ali v Litvo, veljajo pri uvozu ugodnosti po določbah tega sporazuma, če se carinskim organom zadovoljivo dokaže, da:
a) je izvoznik te izdelke poslal iz Slovenije ali iz Litve v državo, v kateri je razstava in jih tam razstavljal,
b) je ta izvoznik izdelke prodal ali jih kako drugače dal na razpolago osebi v Sloveniji ali v Litvi,
c) so bili izdelki med razstavo ali takoj zatem poslani v enakem stanju, kot so bili poslani na razstavo,
in
d) izdelki od tedaj, ko so bili poslani na razstavo, niso bili uporabljeni za noben drug namen kot za predstavitev na razstavi.
2. Dokazilo o poreklu mora biti izdano ali izpolnjeno v skladu z določbami V. oddelka in predloženo carinskim organom države uvoznice na običajen način. V njem morata biti navedena ime in naslov razstave. Po potrebi se lahko zahtevajo dodatna pisna dokazila o pogojih, pod katerimi so bili razstavljeni.
3. Prvi odstavek se uporablja za vse trgovinske, industrijske, kmetijske ali obrtne razstave, sejme ali podobne javne prireditve ali prikaze, ki niso organizirani za zasebne namene v trgovinah ali poslovnih prostorih zaradi prodaje tujih izdelkov in med katerimi izdelki ostanejo pod carinskim nadzorom.
IV. ODDELEK
POVRAČILO CARINE ALI OPROSTITEV PLAČILA CARINE
15. člen
Prepoved povračila carine ali oprostitve plačila carine
1. Za materiale brez porekla, ki se uporabljajo pri izdelavi izdelkov s poreklom iz Slovenije, Litve ali iz ene od drugih držav, omenjenih v 3. in 4. členu, za katere se izda ali sestavi dokazilo o poreklu v skladu z določbami V. oddelka, se v Sloveniji ali v Litvi ne morejo uveljavljati kakršna koli povračila carine ali oprostitve plačila carine.
2. Prepoved iz prvega odstavka se nanaša na kakršno koli delno ali celotno povračilo, odpustitev ali neplačilo carinskih dajatev ali dajatev, ki imajo enakovredni učinek, ki se lahko uporablja v Sloveniji ali v Litvi izrecno ali posledično, za materiale, uporabljene pri izdelavi, takrat ko se izdelki, pridobljeni iz omenjenih materialov, izvozijo, in ne, če tam ostanejo za domačo porabo.
3. Izvoznik izdelkov, na katere se nanaša dokazilo o poreklu, mora biti na zahtevo carinskih organov pripravljen kadar koli predložiti vse ustrezne dokumente, ki dokazujejo, da za materiale brez porekla, uporabljene pri izdelavi teh izdelkov, ni bilo prejeto povračilo carine in da so bile vse carinske dajatve ali dajatve z enakovrednim učinkom, ki se uporabljajo za take materiale, dejansko plačane.
4. Določbe prvega do tretjega odstavka se prav tako uporabljajo za embalažo v smislu drugega odstavka 8. člena, za dodatke, nadomestne dele in orodje v smislu 9. člena in za izdelke v garniturah v smislu 10. člena, če so taki predmeti brez porekla.
5. Določbe prvega do četrtega odstavka se uporabljajo samo za materiale, za katere velja sporazum. Nadalje ne preprečujejo uporabe sistema cenovnih nadomestil, ki se uporabljajo pri izvozu kmetijskih izdelkov v skladu z določbami sporazuma.
V. ODDELEK
DOKAZILO O POREKLU
16. člen
Splošne zahteve
1. Za izdelke s poreklom iz Slovenije pri uvozu v Litvo ter za izdelke s poreklom iz Litve pri uvozu v Slovenijo veljajo ugodnosti sporazuma ob predložitvi bodisi:
a) potrdila o prometu blaga EUR.1, katerega vzorec je v Prilogi III,ali
b) v primerih, določenih v prvem odstavku 21. člena, izjave izvoznika, v nadaljevanju “izjava na računu“, na računu, obvestilu o odpremi ali drugem trgovinskem dokumentu, ki dovolj natančno opisuje te izdelke, da jih je mogoče prepoznati;besedilo izjave na računu je v Prilogi IV.
2. Ne glede na prvi odstavek za izdelke s poreklom v smislu tega protokola v primerih, kot jih določa 26. člen, veljajo ugodnosti sporazuma, ne da bi bilo treba predložiti kateri koli zgoraj navedeni dokument.
17. člen
Postopek izdaje potrdila o prometu blaga EUR.1
1. Potrdilo o prometu blaga EUR.1 izdajo carinski organi države izvoznice na podlagi pisne zahteve izvoznika ali njegovega pooblaščenega zastopnika na izvoznikovo odgovornost.
2. V ta namen izpolni izvoznik ali njegov pooblaščeni zastopnik obrazca potrdila o prometu blaga EUR.1 in zahteve za potrdilo o prometu, katerih vzorca sta v Prilogi III. Obrazca se izpolnita v enem od jezikov, v katerih je sestavljen ta sporazum, ali v francoščini ali nemščini in v skladu z določbami notranjega prava države izvoznice. Če so napisani z roko, morajo biti izpolnjeni s črnilom in s tiskanimi črkami. Izdelki morajo biti opisani v za to predvidenem polju brez praznih vmesnih vrstic. Če polje ni v celoti zapolnjeno, je treba pod zadnjo vrstico opisa potegniti vodoravno črto in prečrtati prazen prostor pod njo.
3. Izvoznik, ki vlaga zahtevo za izdajo potrdila o prometu blaga EUR.1, mora biti pripravljen, da na zahtevo carinskih organov države izvoznice, v kateri se izda potrdilo o prometu blaga EUR.1, kadar koli predloži vse ustrezne dokumente, ki dokazujejo status izdelkov s poreklom kot tudi izpolnitev drugih zahtev tega protokola.
4. Potrdilo o prometu blaga EUR.1 izdajo carinski organi Slovenije ali Litve, če se izdelki lahko štejejo za izdelke s poreklom iz Slovenije, Litve ali iz ene od drugih držav, omenjenih v 3. in 4. členu, ter izpolnjujejo druge zahteve tega protokola.
5. Carinski organi, ki izdajo potrdila o prometu blaga EUR.1, ukrenejo vse potrebno za preverjanje porekla blaga in izpolnjevanje drugih zahtev tega protokola. V ta namen imajo pravico zahtevati katero koli dokazilo in opraviti kakršen koli pregled izvoznikovih poslovnih knjig ali kakršen koli drug pregled, ki se jim zdi potreben.Ti organi tudi zagotovijo, da so obrazci, navedeni v drugem odstavku, pravilno izpolnjeni. Zlasti morajo preveriti, ali je prostor, namenjen opisu izdelkov, izpolnjen tako, da izključuje vse možnosti pripisov z namenom goljufije.
6. Datum izdaje potrdila o prometu blaga EUR.1 mora biti naveden v polju 11 potrdila.
7. Potrdilo o prometu blaga EUR.1 izdajo carinski organi in ga dajo izvozniku na razpolago takoj, ko je dejanski izvoz opravljen ali zagotovljen.
18. člen
Naknadno izdana potrdila o prometu blaga EUR.1
1. Ne glede na sedmi odstavek 17. člena se potrdilo o prometu blaga EUR.1 izjemoma lahko izda tudi po izvozu izdelkov, na katere se nanaša:
(a) če ni bilo izdano ob izvozu zaradi napak ali nenamernih opustitev ali posebnih okoliščin
ali
(b) če se carinskim organom zadovoljivo dokaže, da je bilo potrdilo o prometu blaga EUR.1 izdano, vendar ob uvozu iz tehničnih razlogov ni bilo sprejeto.
2. Za izvajanje prvega odstavka mora izvoznik v zahtevi navesti kraj in datum izvoza izdelkov, na katere se nanaša potrdilo o prometu blaga EUR.1, in navesti razloge za svojo zahtevo.
3. Carinski organi lahko izdajo potrdilo o prometu blaga EUR.1 naknadno samo po opravljenem preverjanju, če se podatki v izvoznikovi zahtevi ujemajo s podatki v ustreznem spisu.
4. Potrdila o prometu blaga EUR.1, ki so izdana naknadno, morajo imeti enega od teh zaznamkov:
EN “ISSUED RETROSPECTIVELY“
LT “IŠDUOTAS PO EKSPORTAVIMO “
SL “IZDANO NAKNADNO“.
5. Zaznamek iz četrtega odstavka mora biti vpisan v polje Opombe potrdila o prometu blaga EUR.1.
19. člen
Izdaja dvojnika potrdila o prometu blaga EUR.1
1. Če je bilo potrdilo o prometu blaga EUR.1 ukradeno, izgubljeno ali uničeno, lahko izvoznik carinske organe, ki so ga izdali, zaprosi za dvojnik, sestavljen na podlagi izvoznih dokumentov, ki jih imajo.
2. Tako izdani dvojnik mora imeti enega od teh zaznamkov:
EN “DUPLICATE “
LT “DUBLIKATAS“
SL “DVOJNIK“.
3. Zaznamek iz drugega odstavka mora biti vpisan v polje Opombe dvojnika potrdila o prometu blaga EUR.1.
4. Dvojnik, na katerem mora biti datum izdaje prvotnega potrdila o prometu blaga EUR.1, začne veljati s tem datumom.
20. člen
Izdaja potrdila o prometu blaga EUR.1 na podlagi predhodno izdanega ali sestavljenega dokazila o poreklu
Če so izdelki s poreklom dani pod nadzor carinskih organov v Sloveniji ali v Litvi, je mogoče zamenjati prvotno dokazilo o poreklu z enim ali več potrdili o poreklu blaga EUR.1 zaradi pošiljanja vseh ali nekaterih izdelkov drugam v Sloveniji ali Litvi. Nadomestno potrdilo ali nadomestna potrdila o prometu blaga EUR.1 izdajo carinski organi, pod nadzor katerih so bili dani izdelki.
20.a člen
Ločeno knjigovodsko izkazovanje
1. Če pri ločenem skladiščenju zalog izdelkov s poreklom in izdelkov brez porekla, ki so enaki ali med seboj zamenljivi, nastanejo precejšnje stroškovne ali materialne težave, lahko carinski organi na pisno zahtevo prizadetih strank za vodenje teh zalog dovolijo tako imenovano metodo “ločenega knjigovodskega izkazovanja“.
2. Ta metoda mora zagotoviti, da je število pridobljenih izdelkov v določenem dogovorjenem obdobju, ki se lahko štejejo za izdelke s poreklom, enako, kot bi ga dobili, če bi bile zaloge fizično ločene.
3. Carinski organi lahko tako dovoljenje izdajo pod katerimi koli pogoji, za katere menijo, da so ustrezni.
4. Ta metoda se vodi in uporablja na podlagi splošnih računovodskih načel, ki veljajo v državi, v kateri je bil izdelek narejen.
5. Uporabnik te poenostavitve lahko izda oziroma zaprosi za dokazilo o poreklu za tiste količine izdelkov, ki se lahko štejejo za izdelke s poreklom. Na zahtevo carinskega organa koristnik da izjavo o tem, kako so bile količine vodene.
6. Carinski organi nadzorujejo uporabo dovoljenja in lahko dovoljenje kadar koli odvzamejo, če ga uporabnik kakor koli nepravilno uporablja ali ne izpolnjuje katerega od drugih pogojev, določenih v tem protokolu.
21. člen
Pogoji za izjavo na računu
1. Izjavo na računu, omenjeno v pododstavku (b) prvega odstavka 16. člena, lahko da:
(a) pooblaščeni izvoznik v smislu 22. člena
ali
(b) kateri koli izvoznik za vsako pošiljko, ki jo sestavlja en ali več paketov, ki vsebujejo izdelke s poreklom, katerih skupna vrednost ne presega 6.000 evrov.
2. Izjavo na računu je možno dati, če se izdelki, na katere se nanaša, lahko štejejo za izdelke s poreklom iz Slovenije, Litve ali iz ene od drugih držav, omenjenih v 3. in 4. členu, in izpolnjujejo druge zahteve tega protokola.
3. Izvoznik, ki daje izjavo na računu, mora biti kadar koli pripravljen, da na zahtevo carinskih organov države izvoznice predloži vse ustrezne dokumente, ki dokazujejo status porekla blaga kot tudi izpolnitev drugih zahtev tega protokola.
4. Izjavo na računu, katere besedilo je v Prilogi IV, mora izvoznik natipkati, odtisniti ali natisniti na račun, obvestilo o odpremi ali drug trgovinski dokument v eni od jezikovnih različic, ki so navedene v tej prilogi, v skladu z določbami notranjega prava države izvoznice. Če je napisana z roko, mora biti napisana s črnilom in s tiskanimi črkami.
5. Izjave na računu morajo imeti izvirni lastnoročni podpis izvoznika. Vendar se od pooblaščenega izvoznika v smislu 22. člena ne zahteva, da podpisuje take izjave, če se carinskim organom države izvoznice pisno zaveže, da sprejema polno odgovornost za vsako izjavo na računu, po kateri ga je mogoče prepoznati, kot da jo je lastnoročno podpisal.
6. Izjavo na računu lahko da izvoznik ob izvozu izdelkov, na katere se nanaša, ali naknadno, če je predložena carinskim organom v državi uvoznici najkasneje v dveh letih po uvozu izdelkov, na katere se nanaša.
22. člen
Pooblaščeni izvoznik
1. Carinski organi države izvoznice lahko pooblastijo katerega koli izvoznika, v nadaljevanju “pooblaščenega izvoznika“, ki pogosto pošilja izdelke po tem sporazumu, da daje izjave na računu ne glede na vrednost izdelkov, na katere se nanaša. Izvoznik, ki prosi za tako pooblastilo, mora predložiti zadovoljiva dokazila carinskim organom o statusu porekla teh izdelkov in izpolnjevanju drugih zahtev tega protokola.
2. Carinski organi lahko odobrijo status pooblaščenega izvoznika po pogojih, ki so po njihovem mnenju primerni.
3. Carinski organi dodelijo pooblaščenemu izvozniku številko carinskega pooblastila, ki mora biti na izjavi na računu.
4. Carinski organi spremljajo in nadzorujejo, kako pooblaščen izvoznik uporablja pooblastilo.
5. Carinski organi lahko kadar koli umaknejo pooblastilo. To morajo storiti, kadar pooblaščeni izvoznik ne predloži dokazil, navedenih v prvem odstavku, ne izpolnjuje pogojev, navedenih v drugem odstavku, ali drugače nepravilno uporablja pooblastilo.
23. člen
Veljavnost dokazila o poreklu
1. Dokazilo o poreklu velja štiri mesece od datuma izdaje v državi izvoznici in mora biti v tem roku predloženo carinskim organom države uvoznice.
2. Dokazila o poreklu, ki so carinskim organom države uvoznice predložena po izteku roka za predložitev, določenega v prvem odstavku, se lahko sprejmejo zaradi uporabe preferencialne obravnave, če jih zaradi izjemnih okoliščin ni bilo možno predložiti do določenega končnega datuma.
3. V drugih primerih predložitve z zamudo lahko carinski organi države uvoznice sprejmejo dokazila o poreklu, če so jim bili izdelki predloženi pred tem končnim datumom.
24. člen
Predložitev dokazila o poreklu
Dokazila o poreklu se predložijo carinskim organom države uvoznice v skladu s postopki, ki se uporabljajo v tej državi. Omenjeni organi lahko zahtevajo prevod dokazila o poreklu ter lahko zahtevajo tudi, da uvozno deklaracijo spremlja izjava,s katero uvoznik potrjuje, da izdelki izpolnjujejo potrebne pogoje za izvajanje tega sporazuma.
25. člen
Uvoz po delih
Kadar se na zahtevo uvoznika in po pogojih, ki jih predpišejo carinski organi države uvoznice, razstavljeni ali nesestavljeni izdelki v smislu odstavka (a) drugega temeljnega pravila harmoniziranega sistema, ki spadajo v XVI. in XVII. oddelek ali v tarifni številki 7308 in 9406 harmoniziranega sistema, uvažajo po delih, se za te izdelke pri prvem delnem uvozu carinskim organom predloži eno samo dokazilo o poreklu.
26. člen
Izjeme pri dokazilu o poreklu
1. Izdelki, ki jih posamezniki kot majhne pakete pošiljajo drugim posameznikom ali so del osebne prtljage potnikov, se priznavajo za izdelke s poreklom, ne da bi bilo treba predložiti dokazilo o poreklu, če se ti izdelki ne uvažajo v trgovinske namene in je bila dana izjava, da ustrezajo zahtevam tega protokola, in ni dvoma o resničnosti take izjave. Če se izdelki pošiljajo po pošti, se izjava lahko napiše na carinsko deklaracijo CN22/CN23 ali na list papirja, ki se priloži temu dokumentu.
2. Občasni uvoz, pri katerem gre le za izdelke za osebno uporabo prejemnikov ali potnikov ali njihovih družin, se ne šteje za uvoz v trgovinske namene, če je iz narave in količine izdelkov razvidno, da niso namenjeni za trgovanje.
3. Poleg tega, skupna vrednost teh izdelkov ne sme presegati 500 evrov pri majhnih paketih ali 1.200 evrov pri izdelkih, ki so del osebne prtljage potnikov.
27. člen
Spremljajoči dokumenti
Dokumenti, omenjeni v tretjem odstavku 17. člena in tretjem odstavku 21. člena, ki se uporabljajo za dokazovanje, da se izdelki, zajeti s potrdilom o prometu blaga EUR.1 ali izjavo na računu, lahko štejejo za izdelke s poreklom iz Slovenije, Litve ali iz ene od drugih držav, omenjenih v 3. in 4. členu, in izpolnjujejo druge zahteve tega protokola, so med drugim lahko tudi naslednji:
(a) neposredno dokazilo o postopkih, ki jih je opravil izvoznik ali dobavitelj za pridobitev tega blaga, kot je na primer vsebovano v njegovih poslovnih knjigah ali notranjem knjigovodstvu;
(b) dokumenti, ki dokazujejo status porekla uporabljenih materialov, izdani ali sestavljeni v Sloveniji ali v Litvi, kadar se uporabljajo v skladu z notranjim pravom;
(c) dokumenti, ki dokazujejo postopek obdelave ali predelave materialov v Sloveniji ali v Litvi, izdani ali sestavljeni v Sloveniji ali v Litvi, kadar se uporabljajo v skladu z notranjim pravom;
(d) potrdila o prometu blaga EUR.1 ali izjave na računih, ki dokazujejo status porekla uporabljenih materialov, izdana ali sestavljena v Sloveniji ali v Litvi v skladu s tem protokolom ali v eni od drugih držav, omenjenih v 3. in 4. členu, v skladu s pravili o poreklu, ki so enaka kot pravila v tem protokolu.
28. člen
Shranjevanje dokazil o poreklu in spremljajočih dokumentov
1. Izvoznik, ki vlaga zahtevo za izdajo potrdila o prometu blaga EUR.1, mora vsaj tri leta hraniti dokumente, navedene v tretjem odstavku 17. člena.
2. Izvoznik, ki daje izjavo na računu, mora vsaj tri leta hraniti kopijo te izjave kot tudi dokumente, navedene v tretjem odstavku 21. člena.
3 Carinski organi države izvoznice, ki izdajajo potrdilo o prometu blaga EUR.1, morajo vsaj tri leta hraniti zahteve, navedene v drugem odstavku 17. člena.
4. Carinski organi države uvoznice morajo vsaj tri leta hraniti potrdila o prometu blaga EUR.1 in izjave na računih, ki so jim bili predloženi.
29. člen
Razlike in oblikovne napake
1. Če so ugotovljene manjše razlike med navedbami na dokazilu o poreklu in tistimi na dokumentih, ki so bili predloženi carinskemu organu zaradi izpolnjevanja uvoznih formalnosti za izdelke, to še ne pomeni ničnosti omenjenega dokazila, če se pravilno ugotovi, da ta dokument ustreza predloženim izdelkom.
2. Očitne oblikovne napake, kot so npr. tipkarske, na dokazilu o poreklu ne morejo biti razlog za zavrnitev, če te napake ne ustvarjajo dvomov o pravilnosti navedb v tem dokumentu.
30. člen
Zneski, izraženi v evrih
1. Za uporabo določb iz točke b) prvega odstavka 21. člena in tretjega odstavka 26. člena v primerih, ko se izda račun v drugi valuti kot evro, vsako leto vsaka od teh držav določi zneske v nacionalni valuti Slovenije, Litve in drugih držav, omenjenih v 3. in 4. členu, ki ustrezajo zneskom, izraženim v evrih.
2. Za pošiljko se lahko uveljavljajo ugodnosti v skladu s točko b) prvega odstavka 21. člena ali s tretjim odstavkom 26. člena s sklicevanjem na valuto, v kateri se izda račun, glede na znesek, ki ga je določila ta država.
3. Zneski, ki jih je treba uporabiti v kateri koli dani nacionalni valuti, so protivrednosti v tisti nacionalni valuti zneskov, izraženih v evrih, po tečaju na prvi delovni dan v oktobru in se uporabljajo od 1. januarja naslednjega leta. Slovenija in Litva se obvestijo o ustreznih zneskih.
4. Država lahko zaokroži navzgor ali navzdol znesek, ki ga dobi pri preračunavanju v evrih izraženega zneska, v nacionalno valuto. Zaokroženi znesek se od zneska, ki se dobi pri preračunu, ne sme razlikovati za več kot 5 odstotkov. Država lahko obdrži nespremenjeno protivrednost v nacionalni valuti zneska, izraženega v evrih, če je ob letni uskladitvi iz tretjega odstavka preračun tega zneska pred kakršno koli zaokrožitvijo večji za manj kot 15 odstotkov protivrednosti v nacionalni valuti. Protivrednost v nacionalni valuti se lahko zadrži nespremenjena, če bi preračun povzročil zmanjšanje te protivrednosti.
5. Skupni odbor na zahtevo Slovenije ali Litve pregleda v evrih izražene zneske. Skupni odbor pri tem pregledu upošteva zaželeno ohranjanje realnih učinkov teh vrednostnih omejitev. V ta namen se lahko odloči za spremembo zneskov, izraženih v evrih.
VI. ODDELEK
DOGOVORI O UPRAVNEM SODELOVANJU
31. člen
Medsebojno sodelovanje
1. Carinski organi Slovenije in Litve si medsebojno izmenjajo vzorčne odtise žigov, ki jih uporabljajo njihovi carinski organi pri izdajanju potrdil o prometu blaga EUR.1, in naslove carinskih organov, odgovornih za izdajo potrdil o prometu blaga EUR.1 in za preverjanje teh potrdil in izjav na računih.
2. Da bi zagotovili pravilno uporabo tega protokola, si Slovenija in Litva prek pristojnih carinskih uprav medsebojno pomagata pri preverjanju verodostojnosti potrdil o prometu blaga EUR.1 ali izjav na računih ter točnosti informacij, ki so tam navedene.
32. člen
Preverjanje dokazil o poreklu
1. Dokazila o poreklu se naknadno preverjajo naključno ali kadar carinski organi države uvoznice upravičeno dvomijo o pristnosti teh dokumentov, statusu porekla teh izdelkov ali izpolnitvi drugih zahtev tega protokola.
2. Zaradi izvajanja določb prvega odstavka morajo carinski organi države uvoznice vrniti potrdilo o prometu blaga EUR.1 in račun, če je bil predložen, izjavo na računu ali kopijo teh dokumentov carinskim organom države izvoznice, in če je ustrezno, navesti razloge za poizvedbo. V podporo zahtevi za preverjanje se pošlje vsak pridobljen dokument ali informacija, ki kaže, da so podatki na dokazilu o poreklu napačni.
3. Preverjanje opravljajo carinski organi države izvoznice. V ta namen imajo pravico zahtevati katero koli dokazilo in opraviti kakršen koli pregled izvoznikovih poslovnih knjig ali kateri koli drug pregled, za katerega menijo, da je potreben.
4. Če se carinski organi države uvoznice odločijo, da bodo začasno prenehali priznavati preferencialno obravnavo za te izdelke, medtem ko čakajo na izide preverjanja, morajo uvozniku ponuditi sprostitev blaga, pogojeno z varnostnimi ukrepi, ki se jim zdijo potrebni.
5. Carinski organi, ki so zahtevali preverjanje, morajo biti o izidih takega preverjanja obveščeni čim prej. Izidi morajo jasno pokazati, ali so dokumenti verodostojni in če se izdelki, na katere se nanašajo, lahko štejejo za izdelke s poreklom iz Slovenije, Litve ali iz ene od drugih držav, ki so omenjene v 3. in 4. členu, ter izpolnjujejo druge zahteve tega protokola.
6. Če v primerih upravičenega dvoma ni odgovora v desetih mesecih od datuma zahteve za preverjanje, ali če odgovor ne vsebuje zadostne informacije za določitev verodostojnosti obravnavanega dokumenta ali pravega porekla izdelkov, carinski organi, ki so zahtevali preverjanje, razen v izjemnih okoliščinah, zavrnejo upravičenost za preferencialno obravnavo.
33. člen
Reševanje sporov
Če pride do sporov v zvezi s postopki preverjanja iz 32. člena, ki jih ni mogoče rešiti med carinskimi organi, ki zahtevajo preverjanje, in carinskimi organi, odgovornimi za izvedbo tega preverjanja, ali če se pojavi vprašanje glede razlage tega protokola, jih je treba predložiti Skupnemu odboru.
V vseh primerih se spori med uvoznikom in carinskimi organi države uvoznice rešujejo v skladu z zakonodajo te države.
34. člen
Kazni
Kaznovan bo vsakdo, ki sestavi ali povzroči, da se sestavi dokument, ki vsebuje nepravilne podatke, da bi pridobil preferencialno obravnavo za izdelke.
35. člen
Proste cone
1. Slovenija in Litva ukreneta vse potrebno, da zagotovita, da se izdelki, s katerimi se trguje na podlagi dokazila o poreklu in za katere med prevozom uporabljata prosto cono na svojem ozemlju, ne zamenjajo z drugimi izdelki ter da na njih niso opravljeni drugi postopki razen, običajnih, ki so potrebni za preprečevanje njihovega poslabšanja.
2. Če se kot izjema od določb iz prvega odstavka izdelki s poreklom iz Slovenije ali Litve, ki imajo dokazilo o poreklu, uvozijo v prosto cono in se na njih opravijo predelave ali obdelave, pristojni organi na izvoznikovo zahtevo izdajo novo potrdilo o prometu blaga EUR.1, če je opravljena obdelava ali predelava v skladu z določbami tega protokola.
VII. ODDELEK
KONČNE DOLOČBE
36. člen
Pododbor za carinske zadeve in vprašanja porekla
V okviru Skupnega odbora se ustanovi pododbor za carinske zadeve in vprašanja porekla, da pomaga pri opravljanju njegovih nalog ter zagotavlja nenehno obveščanje in posvetovanje med strokovnjaki.
Sestavljajo ga strokovnjaki iz Slovenije in Litve, ki so odgovorni za vprašanja v zvezi s carinskimi zadevami in poreklom blaga.
37. člen
Spremembe protokola
Skupni odbor se lahko odloči, da spremeni določbe tega protokola.
(1) Kneževina Lihtenštajn ima carinsko unijo s Švico in je pogodbenica Sporazuma o evropskem gospodarskem prostoru.
PRILOGA I
Uvodne opombe k seznamu v Prilogi II
Opomba 1:
Seznam določa pogoje, ki se zahtevajo za vse izdelke, da bi se lahko
šteli za zadosti obdelane ali predelane v smislu 6. člena.
Opomba 2:
2.1 Prva dva stolpca v seznamu opisujeta pridobljeni izdelek. Prvi
stolpec seznama je tarifna številka ali številka poglavja, ki se uporablja v
Harmoniziranem sistemu, drugi stolpec pa vsebuje opis blaga, ki se v tem
sistemu uporablja za to tarifno številko ali poglavje. Za vsak vpis v prvih
dveh stolpcih je določeno pravilo v 3. ali 4.stolpcu. Kjer je, v nekaterih
primerih, pred vpisom v prvem stolpcu “ex“, se pravila v 3.ali 4.stolpcu
uporabljajo samo za del tarifne številke, opisane v 2.stolpcu.
2.2 Če je v 1.stolpcu združenih več tarifnih številk ali pa je navedena
številka poglavja in je zato opis izdelkov v 2. stolpcu splošen, se zraven
navedena pravila v 3. ali 4. stolpcu uporabljajo za vse izdelke, ki se po
Harmoniziranem sistemu uvrščajo v tarifne številke tega poglavja ali v
katere koli tarifne številke, združene v 1.stolpcu.
2.3 Če seznam vsebuje različna pravila, ki se uporabljajo za različne
izdelke v okviru ene tarifne številke, je v vsakem novem odstavku opis tega
dela tarifne številke, za katerega se uporabljajo zraven navedena pravila v
3. ali 4. stolpcu.
2.4 Če je za vpis v prvih dveh stolpcih pravilo določeno tako v 3. in 4.
stolpcu ima izvoznik možnost izbire, da uporabi bodisi pravilo, določeno v
3. stolpcu ali tisto iz 4. stolpca. Če v 4. stolpcu ni pravila, je treba
uporabiti pravilo, določeno v 3. stolpcu.
Opomba 3:
3.1 Določbe 6. člena v zvezi z izdelki, ki so pridobili status blaga s
poreklom in so uporabljeni pri izdelavi drugih izdelkov, se uporabljajo ne
glede na to, ali je bil ta status pridobljen v tovarni, v kateri se izdelki
uporabljajo, ali v drugi tovarni v Sloveniji ali v Litvi.
Na primer:
Motor iz tarifne številke 8407, za katerega pravilo določa, da vrednost
materialov brez porekla, ki se lahko vgradijo, ne sme presegati 40% cene
franko tovarna, je izdelan iz “drugih legiranih jekel, grobo oblikovanih s
kovanjem“ iz tarifne številke ex 7224.
Če je bilo to kovanje opravljeno v Sloveniji ali v Litvi iz ingota brez
porekla, potem je že pridobil poreklo na podlagi pravila za tarifno številko
ex 7224 na seznamu. Zato se pri izračunu vrednosti motorja šteje, da ima
poreklo, ne glede na to, ali je bil izdelan v isti tovarni ali v drugi
tovarni v Sloveniji ali v Litvi. Zato se vrednost ingota brez porekla ne
upošteva, ko se sešteva vrednost uporabljenih materialov brez porekla.
3.2 Pravilo v seznamu pomeni najmanjši del obdelave ali predelave in več
predelave ali obdelave prav tako dodeli status porekla, nasprotno pa manj
predelave ali obdelave ne more dodeliti statusa porekla. Če torej pravilo
določa, da je možno na določeni stopnji izdelave uporabiti material brez
porekla, je uporaba tega materiala na zgodnejši stopnji obdelave dovoljena,
uporaba takega materiala na kasnejši stopnji pa ni.
3.3 Brez vpliva na opombo 3.2, če pravilo uporablja določbe “ izdelava
iz materialov iz katere koli tarifne številke”, se lahko uporabijo materiali
iz katere koli tarifne številke (tudi materiali istega opisa in iz istega
poglavja kot izdelek), pri čemer je treba upoštevati kakršne koli posebne
omejitve, ki jih pravilo tudi lahko vsebuje.
Seveda pa izraz “ Izdelava iz materialov iz katere koli tarifne
številke, vštevši druge materiale iz tarifne številke...“ ali “Izdelava iz
materialov iz katere koli tarifne števike, vštevši druge materiale iz iste
tarifne številke kot je izdelek “ pomeni, da se lahko uporabijo materiali iz
katere koli tarifne številke, razen tistih opisanih tako kot izdelek v 2.
stolpcu seznama.
3.4 Kadar pravilo v seznamu določa, da se izdelek lahko izdela iz več
kot enega materiala, to pomeni, da se lahko uporabi katerikoli material ali
več materialov. Ne zahteva pa, da je treba uporabiti vse.
Na primer:
Pravilo za tkanine iz HS 5208 do 5212 določa, da se lahko uporabijo
naravna vlakna, prav tako pa se lahko med drugimi materiali uporabijo tudi
kemični materiali. To pa ne pomeni, da je treba uporabiti oboje, uporabi se
lahko eno ali drugo ali pa oboje.
3.5 Kadar pravilo v seznamu določa, da mora biti izdelek izdelan iz
določenega materiala, ta pogoj očitno ne preprečuje uporabe drugih
materialov, ki zaradi svoje narave ne morejo zadostiti pravilu (glej tudi
opombo 6.2 spodaj v zvezi s tekstilom).
Na primer:
Pravilo za pripravljeno hrano iz tarifne številke 1904, ki posebej
izključuje uporabo žitaric in njihovih izdelkov, ne preprečuje uporabe
mineralnih soli, kemikalij in drugih dodatkov, ki niso izdelki iz žitaric.
Vendar to ne velja za izdelke, ki so, čeprav ne morejo biti izdelani iz
posameznega materiala, določenega v seznamu, lahko izdelani iz materialov
enake narave na zgodnejši stopnji izdelave.
Na primer:
Če gre za oblačila iz dela 62. poglavja, izdelanega iz netkanih
materialov, če je za to vrsto izdelkov dovoljena samo uporaba preje brez
porekla, ni možno začeti pri netkanem blagu – čeprav netkano blago običajno
ne more biti izdelano iz preje. V takih primerih je začetni material
običajno na stopnji pred prejo – to je na stopnji vlaken.
3.6 Če pravilo v seznamu navaja za največjo vrednost materialov brez
porekla, ki se lahko uporabijo, dve odstotni postavki, potem se ta odstotka
ne smeta seštevati. Z drugimi besedami, največja vrednost vseh uporabljenih
materialov brez porekla nikoli ne sme preseči najvišje od navedenih
odstotnih postavk. Poleg tega posamezne odstotne postavke, ki se nanašajo na
določene materiale, ne smejo biti presežene.
Opomba 4:
4.1 Izraz “naravna vlakna“ se v seznamu uporablja za vlakna, ki niso
umetna ali sintetična. Omejen je na stopnje pred predenjem, vključno z
odpadki, in, razen če ni drugače določeno, zajema vlakna, ki so bila mikana,
česana ali drugače obdelana, vendar ne spredena.
4.2 Izraz “naravna vlakna“ vključuje konjsko žimo iz tarifne številke
0503, svilo iz tarifnih številk 5002 in 5003, kakor tudi volnena vlakna,
fino ali grobo živalsko dlako iz tarifnih številk 5101 do 5105, bombažna
vlakna iz tarifnih številk 5201 do 5203 in druga rastlinska vlakna iz
tarifnih številk 5301 do 5305.
4.3 Izrazi “tekstilna kaša“, “kemični materiali“ in “materiali za
izdelavo papirja“ so v seznamu uporabljeni za opis materialov, ki se ne
uvrščajo v 50. do 63. poglavje in se lahko uporabijo za izdelavo umetnih,
sintetičnih ali papirnih vlaken ali prej.
4.4 Izraz “umetna ali sintetična rezana vlakna“ se v seznamu uporablja
za sintetične ali umetne filamente, rezana vlakna ali odpadke iz tarifnih
številk 5501 do 5507.
Opomba 5:
5.1 Če se za izdelek v seznamu navaja ta opomba, se za katere koli
osnovne tekstilne materiale, ki se uporabljajo pri njihovi izdelavi in če se
upoštevajo skupaj, ne presegajo 10% skupne teže vseh uporabljenih osnovnih
tekstilnih materialov, ne uporabljajo pogoji, določeni v 3. stolpcu seznama
(glej tudi opombi 5.3 in 5.4 spodaj).
5.2 Vendar pa se odstopanje iz opombe 5.1 lahko uporabi le za mešane
izdelke, ki so narejeni iz dveh ali več osnovnih tekstilnih materialov.
Osnovni tekstilni materiali so:
– svila
– volna
– groba živalska dlaka
– fina živalska dlaka
– konjska žima
– bombaž
– materiali za izdelavo papirja in papir
– lan
– konoplja
– juta in druga tekstilna vlakna iz ličja
– sisal in druga tekstilna vlakna iz rodu agav
– kokosova vlakna, abaka, ramija in druga rastlinska tekstilna vlakna
– sintetični filamenti
– umetni filamenti
– prevodni filamenti
– sintetična rezana vlakna iz polipropilena
– sintetična rezana vlakna iz poliestra
– sintetična rezana vlakna iz poliamida
– sintetična rezana vlakna iz poliakrilonitrila
– sintetična rezana vlakna iz poliimida
– sintetična rezana vlakna iz politetrafluoretilena
– sintetična rezana vlakna iz poli(fenilensulfida)
– sintetična rezana vlakna iz poli(vinilklorida)
– druga sintetična rezana vlakna
– umetna rezana vlakna iz viskoze
– druga umetna rezana vlakna
– preja iz poliuretana, laminirana s fleksibilnimi segmenti polietra,
povezana ali ne
– preja iz poliuretana, laminirana s fleksibilnimi segmenti poliestra,
povezana ali ne
– izdelki iz tarifne številke 5605 (metalizirana preja), ki vključujejo
trak z jedrom iz aluminijaste folije ali z jedrom iz plastičnega sloja,
prevlečenega z aluminijastim prahom ali ne, širine, ki ne presega 5 mm, kjer
so plasti zlepljene s prozornim ali obarvanim lepilom med dvema plastičnima
slojema
– drugi izdelki iz tarifne številke 5605.
Na primer:
Preja iz tarifne številke 5205, izdelana iz bombažnih vlaken iz tarifne
številke 5203 in sintetičnih rezanih vlaken iz tarifne številke 5506, je
mešana preja. Zato se lahko uporabijo sintetična rezana vlakna brez porekla,
ki ne zadovoljujejo pravil o poreklu (po katerih se zahteva izdelava iz
kemičnih materialov ali tekstilne kaše), pod pogojem, da njihova skupna teža
ne presega 10% teže preje.
Na primer:
Volnena tkanina iz tarifne številke 5112, izdelana iz volnene preje iz
tarifne številke 5107 in sintetične preje iz sintetičnih rezanih vlaken iz
tarifne številke 5509, je mešana tkanina. Zato se lahko sintetična preja, ki
ne zadovoljuje pravil o poreklu (po katerih se zahteva izdelava iz kemičnih
materialov ali tekstilne kaše) ali volnena preja, ki ne zadovoljuje pravil o
poreklu (po katerih se zahteva izdelava iz naravnih vlaken, nemikanih ali
nečesanih ali kako drugače pripravljenih za predenje), ali kombinacija obeh
prej uporabi, če njihova skupna teža ne presega 10% teže tkanine.
Na primer:
Taftana tekstilna tkanina iz tarifne številke 5802, izdelana iz bombažne
preje iz tarifne številke 5205 in iz bombažne tkanine iz tarifne številke
5210, je mešan izdelek le, če je bombažna tkanina sama mešana tkanina,
izdelana iz prej, uvrščenih v dve različni tarifni številki, ali če so
uporabljene bombažne preje same mešanice.
Na primer:
Če bi bila ta taftana tekstilna tkanina izdelana iz bombažne preje iz
tarifne številke 5205 in iz sintetične tkanine iz tarifne številke 5407, je
očitno, da je uporabljena preja iz dveh različnih osnovnih tekstilnih
materialov in je v skladu s tem taftana tekstilna tkanina mešan izdelek.
5.3 Za izdelke, ki vsebujejo “prejo iz poliuretana, laminirano s
fleksibilnimi segmenti polietra, povezano ali ne“, je to odstopanje pri
preji 20%.
5.4 Za izdelke, ki vsebujejo “trak z jedrom iz aluminijaste folije ali z
jedrom iz plastičnega sloja, prevlečenega z aluminijastim prahom ali ne,
širine, ki ne presega 5 mm, kjer so plasti zlepljene z prozornim ali barvnim
lepilom med dvema plastičnima slojema“, je to odstopanje pri traku 30%.
Opomba 6:
6.1 Če se v seznamu sklicuje na to opombo, se tekstilni materiali (razen
vlog in medvlog), ki ne ustrezajo pravilu za izdelan izdelek, določenem v
seznamu v 3. stolpcu, lahko uporabijo, če se uvrščajo v tarifno številko, ki
je drugačna od tarifne številke izdelka in če njihova vrednost ne presega 8%
cene izdelka franko tovarna.
6.2 Brez vpliva na opombo 6.3 se materiali, ki se ne uvrščajo v 50. do
63. poglavje, lahko prosto uporabljajo pri izdelavi tekstilnih izdelkov, ne
glede na to, ali vsebujejo tekstil ali ne.
Na primer:
Če pravilo v seznamu določa, da mora biti za določen tekstilni izdelek,
kot so na primer hlače, uporabljena preja, to ne preprečuje uporabe
kovinskih predmetov, kot so gumbi, ker gumbi niso uvrščeni v 50. do 63.
poglavje. Iz istega razloga to ne preprečuje uporabe zadrg, čeprav zadrge
običajno vsebujejo tekstil.
6.3 Če se uporablja odstotno pravilo je treba pri izračunu vrednosti
vključenih materialov brez porekla upoštevati tudi vrednost materialov, ki
niso uvrščeni v 50. do 63. poglavje.
Opomba 7:
7.1 Za namene tarifnih številk ex 2707, 2713 do 2715, ex 2901, ex 2902
in ex 3403 so “specifični procesi“ naslednji:
a) vakuumska destilacija;
b) ponovna destilacija z zelo natančnim procesom frakcioniranja;
c) razbijanje (kreking);
d) preoblikovanje (reforming);
e) ekstrakcija s pomočjo izbranih topil;
f) proces, ki vsebuje vse naslednje postopke: obdelavo s koncentrirano
žveplovo kislino, oleumom ali žveplovim anhidridom; nevtralizacijo z
alkalnimi sredstvi, razbarvanje in očiščevanje z naravno aktivno prstjo,
aktivirano prstjo, aktiviranim ogljem ali boksitom;
g) polimerizacija;
h) alkilizacija;
i) izomerizacija.
7.2 Za namene tarifnih številk 2710, 2711 in 2712 so “specifični
procesi“ naslednji:
a) vakuumska destilacija;
b) ponovna destilacija z zelo natančnim procesom frakcioniranja;
c) razbijanje (kreking);
d) preoblikovanje (reforming);
e) ekstrakcija s pomočjo izbranih topil;
f) proces, ki vsebuje vse naslednje postopke: obdelavo s koncentrirano
žveplovo kislino, oleumom ali žveplovim anhidridom; nevtralizacijo z
alkalnimi sredstvi, razbarvanje in očiščevanje z naravno aktivno prstjo,
aktivirano prstjo, aktiviranim ogljem ali boksitom;
g) polimerizacija;
h) alkilizacija;
ij) izomerizacija;
k) samo za težka olja, ki se uvrščajo v tarifno številko ex 2710,
razžveplanje z vodikom, ki povzroči redukcijo vsaj 85% vsebine žvepla pri
obdelanih izdelkih (metoda ASTM D 1266-59 T);
l) samo za izdelke, ki se uvrščajo v tarifno številko 2710,
deparafinizacija s postopkom, ki ni filtriranje;
m) samo za težka olja, ki se uvrščajo v tarifno številko ex 2710,
obdelava z vodikom pri tlaku nad 20 barov in temperaturi nad 250 °C, z
uporabo katalizatorja, razen obdelave za razžveplanje, kadar vodik
predstavlja aktivni element v kemični reakciji. Vendar se nadaljnja obdelava
olj za mazanje iz tarifne številke ex 2710 (npr. končna obdelava z vodikom
ali razbarvanje), še posebno takrat, kadar se želi izboljšati barva ali
obstojnost, ne obravnava kot specifični proces;
n) samo za goriva, ki se uvrščajo v tarifno številko ex 2710,
atmosferska destilacija, če se manj kot 30 vol.% izdelkov, vključno z
izgubami, destilira pri 300 °C, po metodi ASTM D 86;
o) samo za težka olja razen plinskih olj in kurilnih olj, ki se uvrščajo
v tarifno številko ex 2710, obdelava s pomočjo visokofrekvenčnih
razelektritev skozi krtačke,
p) samo za surove izdelke (razen vazelina, ozokerita, voska iz rjavega
premoga ali lignita ali voska iz šote, parafinskega voska, ki vsebuje manj
kot 0,75% mase olja) iz tarifne številke ex 2712, razoljevanje s frakcijsko
kristalizacijo.
7.3 Za namene tarifnih številk ex 2707, 2713 do 2715, ex 2901, ex 2902
in ex 3403 enostavne operacije, kot so: čiščenje, dekantiranje,
razsoljevanje, vodna separacija, filtriranje, barvanje, označevanje,
ohranjanje vsebine žvepla kot rezultat mešanja izdelkov z različno vsebino
žvepla, katerakoli kombinacija teh operacij ali podobne operacije ne
podelijo porekla.
Skupna izjava
o pregledu sprememb pravil o poreklu, ki so posledica sprememb v
Harmoniziranem sistemu
Če, sledeč spremembam v nomenklaturi, spremembe pravil o poreklu,
vzpostavljene s Sklepom št.1/2001, spreminjajo vsebino katerega koli
pravila, ki je obstajalo pred Sklepom št.1/2001, in če se (iz)kaže, da je
rezultat take spremembe škodljiv interesom določenih sektorjev, potem, če
ena od od pogodbenic tako zahteva v obdobju do vključno 31. decembra 2004,
Skupni odbor opravi kot nujno nalogo pregled potrebe po ponovni vzpostavitvi
vsebine zadevnega pravila, kot je bila pred Sklepom št.1/ 2001 .
V vsakem primeru Skupni odbor odloči, ali se vsebina zadevnega pravila
ponovno vzpostavi ali ne v treh mesecih od datuma, ko mu je ena ali druga
pogodbenica dala zahtevek .
Če se vsebina zadevnega pravila ponovno vzpostavi, potem pogodbenice
sporazuma tudi določijo pravni okvir, ki je potreben zato, da se zagotovi
povrnitev vseh carin, ki so bile plačane za izdelke, uvožene po 1. januarju
2002.
ADDITIONAL PROTOCOL No. 4
TO THE FREE TRADE AGREEMENT BETWEEN THE REPUBLIC OF SLOVENIA AND THE REPUBLIC OF LITHUANIA
on amendments to the Protocol 3 on rules of origin
The Republic of Slovenia (hereinafter called Slovenia) and the Republic of Lithuania (hereinafter called Lithuania)
Having regard to the Free Trade Agreement between the Republic of Slovenia and the Republic of Lithuania, signed on October 4, 1996 in Vilnius (hereinafter referred to as ‘the Agreement’)and Protocol 3 to this Agreement concerning the definition of the concept “originating products” and methods of administrative co-operation as amended by Additional Protocol No.1 to this Agreement signed on February 18, 1999 as well as by Additional Protocol No.2 to this Agreement signed on December 21, 1999 and by Additional Protocol No. 3 to this Agreement signed on December 28, 2000,
Having regards to provisions of Article 38 of the Agreement,
Whereas:
(1) Protocol 3 of the Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative co-operation, hereinafter referred to as ‘the Protocol’ has been amended several times since its entry into force and a consolidation of those amendments to the text of the Protocol therefore appears necessary for the sake of clarity and legal certainty of the rules of origin to be applied,
(2) Technical modifications of the processing rules are also required to take account of modifications to the Harmonized Commodity Description and Coding System (“Harmonized System”) which take effect from 1 January 2002,
(3) Certain processing requirements for non-originating materials to obtain originating status need to be amended to take account of the lack of production of a certain material within the contracting parties and of the specific conditions in which some products (“monolithic integrated circuits”) are to be obtained, implying limited processing operations outside the contracting parties,
(4) Some technical amendments are required in order to correct anomalies in and between the different language versions of the text,
(5) It is therefore appropriate, for the proper functioning of the Agreement and with a view to facilitate the work of users and customs administrations, to incorporate in a new text of the Protocol all the provisions in question.
HAVE DECIDED AS FOLLOWS:
Article 1
Protocol 3 of the Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative co-operation as amended by Additional Protocol No.1 to this Agreement signed on February 18, 1999 as well as by Additional Protocol No.2 to this Agreement signed on December 21, 1999 and by Additional Protocol No. 3 to this Agreement signed on December 28, 2000 shall be replaced by the text attached hereto.
Article 2
This Additional Protocol 4 shall enter into force on the first day of the second month following a receipt of the latter diplomatic note confirming that internal legal requirements for the entry into force of this Additional Protocol have been fulfilled.
This Additional Protocol No. 4 shall be applied provisionally as of 1 January 2002.
Done at Vilnius this 28 day of December 2001 in two authentic copies in the Slovenian, Lithuanian and English languages, all texts being equally authentic. In case of divergences, the English text shall prevail.
For the Republic of Slovenia
Dr Dimitrij Rupel, (s)
For the Republic of Lithuania
Antanas Valionis, (s)
PROTOCOL 3
CONCERNING THE DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS“ AND METHODS OF ADMINISTRATIVE CO-OPERATION
TABLE OF CONTENTS
TITLE I GENERAL PROVISIONS
Article 1 Definitions
TITLE II DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS“
Article 2 General requirements
Article 3 Cumulation in Slovenia
Article 4 Cumulation in Lithuania
Article 5 Wholly obtained products
Article 6 Sufficiently worked or processed products
Article 7 Insufficient working or processing
Article 8 Unit of qualification
Article 9 Accessories, spare parts and tools
Article 10 Sets
Article 11 Neutral elements
TITLE III TERRITORIAL REQUIREMENTS
Article 12 Principle of territoriality
Article 13 Direct transport
Article 14 Exhibitions
TITLE IV DRAWBACK OR EXEMPTION
Article 15 Prohibition of drawback of, or exemption from, customs duties
TITLE V PROOF OF ORIGIN
Article 16 General requirements
Article 17 Procedure for the issue of a movement certificate EUR.1
Article 18 Movement certificates EUR.1 issued retrospectively
Article 19 Issue of a duplicate movement certificate EUR.1
Article 20 Issue of movement certificates EUR.1 on the basis of a proof
of originissued or made out previously
Article 20a Accounting segregation
Article 21 Conditions for making out an invoice declaration
Article 22 Approved exporter
Article 23 Validity of proof of origin
Article 24 Submission of proof of origin
Article 25 Importation by instalments
Article 26 Exemptions from proof of origin
Article 27 Supporting documents
Article 28 Preservation of proof of origin and supporting documents
Article 29 Discrepancies and formal errors
Article 30 Amounts expressed in euro
TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION
Article 31 Mutual assistance
Article 32 Verification of proofs of origin
Article 33 Dispute settlement
Article 34 Penalties
Article 35 Free zones
TITLE VII FINAL PROVISIONS
Article 36 Sub-Committe on customs and origin matters
Article 37 Amendments to the Protocol
List of Annexes
Annex I: Introductory notes to the list in Annex II
Annex II: List of working or processing required to be carried out on
non-originating materials in order that the product
manufactured can obtain originating status
Annex III: Specimens of movement certificate EUR.1 and application for a
movement certificate EUR.1
Annex IV: Text of the invoice declaration
Joint Declarations
Joint Declaration concerning the review of the changes to the origin rules as
a result of the amendments to the Harmonized System
TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Protocol:
(a) “manufacture“ means any kind of working or processing including assembly or specific operations;
(b) “material“ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(c) “product“ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
(d) “goods“ means both materials and products;
(e) “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);
(f) “ex-works price“ means the price paid for the product ex works to the manufacturer in Slovenia or in Lithuania in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
(g) “value of materials“ 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 Slovenia or in Lithuania;
(h) “value of originating materials“ means the value of such materials as defined in (g) applied mutatis mutandis;
(i) “value added“ shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in Slovenia or in Lithuania;
(j) “chapters“ and “headings“ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as “the Harmonized System“ or “HS“;
(k) “classified“ refers to the classification of a product or material under a particular heading;
(l) “consignment“ means products which are either 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 a document, by a single invoice;
(m) “territories“ includes territorial waters.
TITLE II
DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS“
Article 2
General requirements
1. For the purpose of implementing this Agreement, the following products shall be considered as originating in Slovenia:
(a) products wholly obtained in Slovenia within the meaning of Article 5;
(b) products obtained in Slovenia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Slovenia within the meaning of Article 6;
2. For the purpose of implementing this Agreement, the following products shall be considered as originating in Lithuania:
(a) products wholly obtained in Lithuania within the meaning of Article 5;
(b) products obtained in Lithuania incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Lithuania within the meaning of Article 6.
Article 3
Cumulation in Slovenia
1. Without prejudice to the provisions of Article 2 (1), products shall be considered as originating in Slovenia if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein)(1), the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic, Turkey or in the Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Slovenia and each of these countries, provided that the working or processing carried out in Slovenia goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.
2. Where the working or processing carried out in Slovenia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Slovenia only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in Slovenia.
3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Slovenia, retain their origin if exported into one of these countries.
4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.
Article 4
Cumulation in Lithuania
1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in Lithuania if such products are obtained there, incorporating materials originating in Bulgaria, Switzerland (including Liechtenstein)(1), the Czech Republic, Estonia, Hungary, Iceland, Lithuania, Latvia, Norway, Poland, Romania, Slovenia, the Slovak Republic, Turkey or in the Community in accordance with the provisions of the Protocol on rules of origin annexed to the Agreements between Lithuania and each of these countries, provided that the working or processing carried out in Lithuania goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.
2. Where the working or processing carried out in Lithuania does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in Lithuania only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in Lithuania.
3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Lithuania, retain their origin if exported into one of these countries.
4. The cumulation provided for in this Article may only be applied to materials and products which have acquired originating status by the application of rules of origin identical to those given in this Protocol.
Article 5
Wholly obtained products
1. The following shall be considered as wholly obtained in Slovenia or in Lithuania:
(a) mineral products extracted from their soil or from their seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside the territorial waters of Slovenia or of Lithuania by their vessels;
(g) products made aboard their factory ships exclusively from products referred to in (f);
(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
(k) goods produced there exclusively from the products specified in (a) to (j).
2. The terms “their vessels“ and “their factory ships“ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
(a) which are registered or recorded in Slovenia or in Lithuania;
(b) which sail under the flag of Slovenia or of Lithuania;
(c) which are owned to an extent of at least 50 per cent by nationals of Slovenia or of Lithuania, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of Slovenia or of Lithuania and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;
(d) of which the master and officers are nationals of Slovenia or of Lithuania;
and
(e) of which at least 75 per cent of the crew are nationals of Slovenia or of Lithuania.
Article 6
Sufficiently worked or processed products
1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
The conditions referred to above indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:
(a) their total value does not exceed 10 per cent of the ex-works price of the product;
(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.
3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.
Article 7
Insufficient working or processing
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds,
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more operations specified in (a) to (n);
(p) slaughter of animals.
2. All operations carried out either in Slovenia or in Lithuania on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 8
Unit of qualification
1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.
It follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.
2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 9
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 10
Sets
Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.
Article 11
Neutral elements
In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter and which are not intended to enter into the final composition of the product.
TITLE III
TERRITORIAL REQUIREMENTS
Article 12
Principle of territoriality
1. Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in Slovenia or in Lithuania.
2. Except as provided for in Articles 3 and 4, where originating goods exported from Slovenia or from Lithuania to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
(a) the returning goods are the same as those exported;
and
(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside Slovenia or Lithuania on materials exported from Slovenia or from Lithuania and subsequently re-imported there, provided:
(a) the said materials are wholly obtained in Slovenia or in Lithuania or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported;
and
(b) it can be demonstrated to the satisfaction of the customs authorities that:
i) the re-imported goods have been obtained by working or processing the exported materials;
and
ii) the total added value acquired outside Slovenia or Lithuania by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.
4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside Slovenia or Lithuania. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside Slovenia or Lithuania by applying the provisions of this Article, shall not exceed the stated percentage.
5. For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value’ shall be taken to mean all costs arising outside Slovenia or Lithuania, including the value of the materials incorporated there.
6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied.
7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System
8. Any working or processing of the kind covered by the provisions of this Article and done outside Slovenia or Lithuania shall be done under the outward processing arrangements, or similar arrangements.
Article 13
Direct transport
1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between Slovenia and Lithuania or through the territories of the other countries referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
Originating products may be transported by pipeline across territory other than that of Slovenia or Lithuania.
2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:
(a) a single transport document covering the passage from the exporting country through the country of transit; or
(b) a certificate issued by the customs authorities of the country of transit:
(i) giving an exact description of the products;
(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used;
and
(iii) certifying the conditions under which the products remained in the transit country; or
(c) failing these, any substantiating documents.
Article 14
Exhibitions
1. Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 and sold after the exhibition for importation in Slovenia or in Lithuania shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:
(a) an exporter has consigned these products from Slovenia or from Lithuania to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in Slovenia or in Lithuania;
(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition;
and
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
TITLE IV
DRAWBACK OR EXEMPTION
Article 15
Prohibition of drawback of, or exemption from, customs duties
1. Non-originating materials used in the manufacture of products originating in Slovenia, in Lithuania or in one of the other countries referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in Slovenia or in Lithuania to drawback of, or exemption from, customs duties of whatever kind.
2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in Slovenia or in Lithuania to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.
TITLE V
PROOF OF ORIGIN
Article 16
General requirements
1. Products originating in Slovenia shall, on importation into Lithuania and products originating in Lithuania shall, on importation into Slovenia benefit from the Agreement upon submission of either:
(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or
(b) in the cases specified in Article 21(1), a declaration, subsequently referred to as the “invoice declaration“, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.
2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to above.
Article 17
Procedure for the issue of a movement certificate EUR.1
1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.
2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages in which this Agreement is drawn up, or in French or German and in accordance with the provisions of the domestic law of the exporting country. If they are hand-written, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
4. A movement certificate EUR.1 shall be issued by the customs authorities of Slovenia or of Lithuania if the products concerned can be considered as products originating in Slovenia, in Lithuania or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
Article 18
Movement certificates EUR.1 issued retrospectively
1. Notwithstanding Article 17(7), a movement certificate EUR.1 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 customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.
4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:
EN “ISSUED RETROSPECTIVELY“
LT “IŠDUOTAS PO EKSPORTAVIMO “
SL “IZDANO NAKNADNO“.
5. The endorsement referred to in paragraph 4 shall be inserted in the “Remarks“ box of the movement certificate EUR.1.
Article 19
Issue of a duplicate movement certificate EUR.1
1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued in this way must be endorsed with one of the following words:
EN “DUPLICATE “
LT “DUBLIKATAS“
SL “DVOJNIK“.
3. The endorsement referred to in paragraph 2 shall be inserted in the “Remarks“ box of the duplicate movement certificate EUR.1.
4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
Article 20
Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
When originating products are placed under the control of a customs office in Slovenia or in Lithuania, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within Slovenia or Lithuania. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.
Article 20a
Accounting segregation
1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called “accounting segregation“ method to be used for managing such stocks.
2. This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as “originating“ is the same as that which would have been obtained if there had been physical segregation of the stocks.
3. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.
4. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.
5. The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
6. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.
Article 21
Conditions for making out an invoice declaration
1. An invoice declaration as referred to in Article 16(1)(b) may be made out:
(a) by an approved exporter within the meaning of Article 22,
or
(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6,000.
2. An invoice declaration may be made out if the products concerned can be considered as products originating in Slovenia, in Lithuania or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is hand-written, it shall be written in ink in printed characters.
5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.
Article 22
Approved exporter
1. The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as ‘approved exporter’, who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
Article 23
Validity of proof of origin
1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
Article 24
Submission of proof of origin
Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
Article 25
Importation by instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 26
Exemptions from proof of origin
1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1,200 in the case of products forming part of travellers’ personal luggage.
Article 27
Supporting documents
The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in Slovenia, in Lithuania or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;
(b) documents proving the originating status of materials used, issued or made out in Slovenia or in Lithuania where these documents are used in accordance with domestic law;
(c) documents proving the working or processing of materials in Slovenia or in Lithuania, issued or made out in Slovenia or in Lithuania, where these documents are used in accordance with domestic law;
(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in Slovenia or in Lithuania in accordance with this Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol.
Article 28
Preservation of proof of origin and supporting documents
1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3).
2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21(3).
3. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2).
4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.
Article 29
Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Article 30
Amounts expressed in euro
1. For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of Slovenia, of Lithuania and of the other countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
2. A consignment shall benefit from the provisions of Article 21(1)(b) or Article 26(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October and shall apply from 1 January the following year. Slovenia and Lithuania shall be notified of the relevant amounts.
4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of Slovenia or of Lithuania. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE
CO-OPERATION
Article 31
Mutual assistance
1. The customs authorities of Slovenia and of Lithuania shall provide each other with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for issuing movement certificates EUR.1 and for verifying those certificates and invoice declarations.
2. In order to ensure the proper application of this Protocol, Slovenia and Lithuania shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.
Article 32
Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.
4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in Slovenia, in Lithuania or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
Article 33
Dispute settlement
Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee.
In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.
Article 34
Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
Article 35
Free zones
1. Slovenia and Lithuania shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By means of an exemption to the provisions contained in paragraph 1, when products originating in Slovenia or in Lithuania are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.
TITLE VII
FINAL PROVISIONS
Article 36
Sub-Committe on customs and origin matters
A Sub-Committe on customs and origin matters shall be set up under the Joint Committee to assist it in carrying out its duties and to ensure a continuous information and consultations process between experts.
It shall be composed of experts from Slovenia and Lithuania responsible for questions related to customs and origin matters.
Article 37
Amendments to the Protocol
The Joint Committee may decide to amend the provisions of this Protocol.
(1) The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting Party to the Agreement on the European Economic Area.
ANNEX I
Introductory notes to the list in Annex II
Note 1:
The list sets out the conditions required for all products to be
considered as sufficiently worked or processed within the meaning of Article
6 of the Protocol.
Note 2:
2.1. The first two columns in the list describe the product obtained.
The first column gives the heading number or chapter number used in the
Harmonized System and the second column gives the description of goods used
in that system for that heading or chapter. For each entry in the first two
columns, a rule is specified in column 3 or 4. Where, in some cases, the
entry in the first column is preceded by an “ex“, this signifies that the
rules in column 3 or 4 apply only to the part of that heading as described
in column 2.
2.2. Where several heading numbers are grouped together in column 1 or a
chapter number is given and the description of products in column 2 is
therefore given in general terms, the adjacent rules in column 3 or 4 apply
to all products which, under the Harmonized System, are classified in
headings of the chapter or in any of the headings grouped together in column
1.
2.3. Where there are different rules in the list applying to different
products within a heading, each indent contains the description of that part
of the heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, a rule is specified
in both columns 3 and 4, the exporter may opt, as an alternative, to apply
either the rule set out in column 3 or that set out in column 4. If no
origin rule is given in column 4, the rule set out in column 3 is to be
applied.
Note 3:
3.1. The provisions of Article 6 of the Protocol, concerning products
having acquired originating status which are used in the manufacture of
other products, shall apply, regardless of whether this status has been
acquired inside the factory where these products are used or in another
factory in Slovenia or in Lithuania.
Example:
An engine of heading 8407, for which the rule states that the value of
the non-originating materials which may be incorporated may not exceed 40%
of the ex-works price, is made from “other alloy steel roughly shaped by
forging“ of heading ex 7224.
If this forging has been forged in Slovenia or in Lithuania from a non-
originating ingot, it has already acquired originating status by virtue of
the rule for heading ex 7224 in the list. The forging can then count as
originating in the value-calculation for the engine, regardless of whether
it was produced in the same factory or in another factory in Slovenia or in
Lithuania. The value of the non-originating ingot is thus not taken into
account when adding up the value of the non-originating materials used.
3.2. The rule in the list represents the minimum amount of working or
processing required, and the carrying-out of more working or processing also
confers originating status; conversely, the carrying-out of less working or
processing cannot confer originating status. Thus, if a rule provides that
non-originating material, at a certain level of manufacture, may be used,
the use of such material at an earlier stage of manufacture is allowed, and
the use of such material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule uses the expression
“Manufacture from materials of any heading“, then materials of any
heading(s) (even materials of the same description and heading as the
product) may be used, subject, however, to any specific limitations which
may also be contained in the rule.
However, the expression “Manufacture from materials of any heading,
including other materials of heading...“ or “Manufacture from materials of
any heading, including other materials of the same heading as the product“
means that materials of any heading(s) may be used, except those of the same
description as the product as given in column 2 of the list.
3.4. When a rule in the list specifies that a product may be
manufactured from more than one material, this means that one or more
materials may be used. It does not require that all be used.
Example:
The rule for fabrics of headings 5208 to 5212 provides that natural
fibres may be used and that chemical materials, among other materials, may
also be used. This does not mean that both have to be used; it is possible
to use one or the other, or both.
3.5. Where a rule in the list specifies that a product must be
manufactured from a particular material, the condition obviously does not
prevent the use of other materials which, because of their inherent nature,
cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
Example:
The rule for prepared foods of heading 1904, which specifically excludes
the use of cereals and their derivatives, does not prevent the use of
mineral salts, chemicals and other additives which are not products from
cereals.
However, this does not apply to products which, although they cannot be
manufactured from the particular materials specified in the list, can be
produced from a material of the same nature at an earlier stage of
manufacture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-
woven materials, if the use of only non-originating yarn is allowed for this
class of article, it is not possible to start from non-woven cloth – even if
non-woven cloths cannot normally be made from yarn. In such cases, the
starting material would normally be at the stage before yarn – that is, the
fibre stage.
3.6. Where, in a rule in the list, two percentages are given for the
maximum value of non-originating materials that can be used, then these
percentages may not be added together. In other words, the maximum value of
all the non-originating materials used may never exceed the higher of the
percentages given. Furthermore, the individual percentages must not be
exceeded, in relation to the particular materials to which they apply.
Note 4:
4.1. The term “natural fibres“ is used in the list to refer to fibres
other than artificial or synthetic fibres. It is restricted to the stages
before spinning takes place, including waste, and, unless otherwise
specified, includes fibres which have been carded, combed or otherwise
processed, but not spun.
4.2. The term “natural fibres“ includes horsehair of heading 0503, silk
of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal
hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and
other vegetable fibres of headings 5301 to 5305.
4.3. The terms “textile pulp“, “chemical materials“ and “paper-making
materials“ are used in the list to describe the materials, not classified in
Chapters 50 to 63, which can be used to manufacture artificial, synthetic or
paper fibres or yarns.
4.4. The term “man-made staple fibres“ is used in the list to refer to
synthetic or artificial filament tow, staple fibres or waste, of headings
5501 to 5507.
Note 5:
5.1. Where, for a given product in the list, reference is made to this
Note, the conditions set out in column 3 shall not be applied to any basic
textile materials used in the manufacture of this product and which, taken
together, represent 10% or less of the total weight of all the basic textile
materials used. (See also Notes 5.3 and 5.4 below.)
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to
mixed products which have been made from two or more basic textile
materials.
The following are the basic textile materials:
- silk,
- wool,
- coarse animal hair,
- fine animal hair,
- horsehair,
- cotton,
- paper-making materials and paper,
- flax,
- true hemp,
- jute and other textile bast fibres,
- sisal and other textile fibres of the genus Agave,
- coconut, abaca, ramie and other vegetable textile fibres,
- synthetic man-made filaments,
- artificial man-made filaments,
- current-conducting filaments,
- synthetic man-made staple fibres of polypropylene,
- synthetic man-made staple fibres of polyester,
- synthetic man-made staple fibres of polyamide,
- synthetic man-made staple fibres of polyacrylonitrile,
- synthetic man-made staple fibres of polyimide,
- synthetic man-made staple fibres of polytetrafluoroethylene,
- synthetic man-made staple fibres of poly(phenylene sulphide),
- synthetic man-made staple fibres of poly(vinyl chloride),
- other synthetic man-made staple fibres,
- artificial man-made staple fibres of viscose,
- other artificial man-made staple fibres,
- yarn made of polyurethane segmented with flexible segments of
polyether, whether or not gimped,
- yarn made of polyurethane segmented with flexible segments of
polyester, whether or not gimped,
- products of heading 5605 (metallised yarn) incorporating strip
consisting of a core of aluminium foil or of a core of plastic film whether
or not coated with aluminium powder, of a width not exceeding 5 mm,
sandwiched by means of a transparent or coloured adhesive between two layers
of plastic film,
- other products of heading 5605.
Example:
A yarn, of heading 5205, made from cotton fibres of heading 5203 and
synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-
originating synthetic staple fibres which do not satisfy the origin-rules
(which require manufacture from chemical materials or textile pulp) may be
used, provided that their total weight does not exceed 10% of the weight of
the yarn.
Example:
A woollen fabric, of heading 5112, made from woollen yarn of heading
5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric.
Therefore, synthetic yarn which does not satisfy the origin-rules (which
require manufacture from chemical materials or textile pulp), or woollen
yarn which does not satisfy the origin-rules (which require manufacture from
natural fibres, not carded or combed or otherwise prepared for spinning), or
a combination of the two, may be used, provided that their total weight does
not exceed 10% of the weight of the fabric.
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of heading
5205 and cotton fabric of heading 5210, is a only mixed product if the
cotton fabric is itself a mixed fabric made from yarns classified in two
separate headings, or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of
heading 5205 and synthetic fabric of heading 5407, then, obviously, the
yarns used are two separate basic textile materials and the tufted textile
fabric is, accordingly, a mixed product.
5.3. In the case of products incorporating “yarn made of polyurethane
segmented with flexible segments of polyether, whether or not gimped“, this
tolerance is 20% in respect of this yarn.
5.4. In the case of products incorporating “strip consisting of a core
of aluminium foil or of a core of plastic film whether or not coated with
aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a
transparent or coloured adhesive between two layers of plastic film“, this
tolerance is 30% in respect of this strip.
Note 6:
6.1. Where, in the list, reference is made to this Note, textile
materials (with the exception of linings and interlinings), which do not
satisfy the rule set out in the list in column 3 for the made-up product
concerned, may be used, provided that they are classified in a heading other
than that of the product and that their value does not exceed 8% of the ex-
works price of the product.
6.2. Without prejudice to Note 6.3, materials, which are not classified
within Chapters 50 to 63, may be used freely in the manufacture of textile
products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such
as trousers), yarn must be used, this does not prevent the use of metal
items, such as buttons, because buttons are not classified within Chapters
50 to 63. For the same reason, it does not prevent the use of slide-
fasteners, even though slide-fasteners normally contain textiles.
6.3. Where a percentage-rule applies, the value of materials which are
not classified within Chapters 50 to 63 must be taken into account when
calculating the value of the non-originating materials incorporated.
Note 7:
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex
2902 and ex 3403, the “specific processes“ are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing
with concentrated sulphuric acid, oleum or sulphuric anhydride;
neutralisation with alkaline agents; decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(i) isomerisation.
7.2. For the purposes of headings 2710, 2711 and 2712, the “specific
processes“ are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing
with concentrated sulphuric acid, oleum or sulphuric anhydride;
neutralisation with alkaline agents; decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(ij) isomerisation;
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation
with hydrogen, resulting in a reduction of at least 85% of the sulphur-
content of the products processed (ASTM D 1266-59 T method);
(l) in respect of products of heading 2710 only, deparaffining by a
process other than filtering;
(m) in respect of heavy oils of heading ex 2710 only, treatment with
hydrogen, at a pressure of more than 20 bar and a temperature of more than
250 °C, with the use of a catalyst, other than to effect desulphurisation,
when the hydrogen constitutes an active element in a chemical reaction. The
further treatment, with hydrogen, of lubricating oils of heading ex 2710
(e.g. hydrofinishing or decolourisation), in order, more especially, to
improve colour or stability shall not, however, be deemed to be a specific
process;
(n) in respect of fuel oils of heading ex 2710 only, atmospheric
distillation, on condition that less than 30% of these products distils, by
volume, including losses, at 300 °C, by the ASTM D 86 method;
(o) in respect of heavy oils other than gas oils and fuel oils of
heading ex 2710 only, treatment by means of a high-frequency electrical
brush-discharge;
(p) in respect of crude products (other than petroleum jelly, ozokerite,
lignite wax or peat wax, paraffin wax containing by weight less than 0.75%
of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex
2902 and ex 3403, simple operations, such as cleaning, decanting, desalting,
water-separation, filtering, colouring, marking, obtaining a sulphur-content
as a result of mixing products with different sulphur-contents, or any
combination of these operations or like operations, do not confer origin.
Joint Declaration
concerning the review of the changes to the origin rules
as a result of the amendments to the Harmonized System
Where, following the amendments made to the nomenclature, the changes to the
origin rules as introduced by Decision No 1/2001 alter the substance of any
rule existing prior to Decision 1/2001, and it appears that such alteration
results in a situation prejudicial to the interest of the sectors concerned,
then, if one of the Contracting Parties so requests in the period up to and
including 31 December 2004, an examination shall be made as a matter of
urgency by the Joint Committee, of the need to restore the substance of the
rule concerned as it was before Decision 1/2001.
In any case the Joint Committee shall decide to restore, or not to restore,
the substance of the rule concerned within a period of three months of the
request being made to it by either of the parties to the Agreement.
If the substance of the rule concerned is restored, then the parties to the
Agreement shall also provide the legal framework necessary to ensure that
any customs duties paid on the products concerned imported after 1 January
2002 can be reimbursed.
3. člen
Za izvajanje dodatnega protokola skrbi Ministrstvo za finance – Carinska uprava Republike Slovenije.
4. člen
Ta uredba začne veljati naslednji dan po objavi v Uradnem listu Republike Slovenije - Mednarodne pogodbe.
Št. 305-31/2002-4
Ljubljana, dne 18. septembra 2003
EVA 2003-1811-0060
Vlada Republike Slovenije
mag. Anton Rop l. r.
Predsednik
* Besedilo dodatnega protokola v litvanskem jeziku je na vpogled v Sektorju za mednarodnopravne zadeve Ministrstva za zunanje zadeve.
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