Regulation (EEC) No 2454/93 establishes the definition of the concept of originating products to be used for the purpose of the scheme of generalised tariff preferences (‘GSP’). Article 89 of that Regulation provides for a derogation from that definition in favour of beneficiary countries benefiting from GSP.

By letter dated 24 January 2012, Guatemala submitted a request for a derogation from the GSP rules of origin in accordance with Article 89 of Regulation (EEC) No 2454/93. By letters dated 28 March 2012, 21 June 2012 and 27 June 2012, Guatemala submitted additional information in support of this request.

The request concerns a total annual quantity of 4 000 tonnes of cooked, frozen and vacuum-packed tuna fillets known as ‘loins’ (hereafter ‘tuna loins’) of CN code 1604 14 16 for a period from 1 April 2012 until 31 December 2013.

The request demonstrates that, without the derogation, the ability of the Guatemalan fish processing industry to continue to export tuna loins eligible for preferential tariff treatment to the Union would be significantly affected.

The derogation is therefore required in order to give Guatemala sufficient time to prepare its fish processing industry to comply with the rules for the acquisition of preferential origin of tuna loins. This sufficient time is needed in order to secure adequate flows of originating tuna to the country by the government and the processing industries of Guatemala.

Given the existing supply flows and production patterns, the derogation should be granted in respect of yearly quantities of 1 975 tonnes for tuna loins of CN code ex 1604 14 16. In order to ensure that the temporary derogation be limited to the time needed for Guatemala to achieve compliance with the rules for the acquisition of preferential origin of tuna loins, the derogation should be granted from 1 January 2012 until 30 June 2013. The quota amount for 2013 should be defined on a pro-rata basis to the period of the derogation granted. Consequently, the quota amounts should be set out at 1 975 tonnes for 2012, and 987,5 tonnes for 2013.

In order to ensure the continuity of exports of the processed fish eligible for preferential tariff treatment from Guatemala to the Union, the derogation should be granted with retroactive effect from 1 January 2012.

For the sake of clarity and in order for tuna loins of CN code ex 1604 14 16 to benefit from the derogation, it is appropriate to set out explicitly that the only non-originating materials to be used for the manufacture of the said tuna loins should be tuna of HS heading 0302 or 0303.

Regulation (EEC) No 2454/93 lays down rules relating to the management of tariff quotas. In order to ensure efficient management conducted in close cooperation between the authorities of Guatemala, the customs authorities of the Union and the Commission, those rules should apply mutatis mutandis to the quantities imported under the derogation granted by this Regulation.

In order to allow efficient monitoring of the operation of the derogation, it is necessary to lay down the obligation for the authorities of Guatemala to communicate regularly to the Commission details of the certificates of origin Form A which have been issued.

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,