Commission Implementing Regulation (EU) No 976/2013
of 11 October 2013
on the derogations from the rules of origin laid down in Annex II to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other, that apply within quotas for certain products from Panama

THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Decision 2012/734/EU of 25 June 2012 on the signing, on behalf of the European Union, of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other, and the provisional application of Part IV thereof concerning trade matters, and in particular Article 6 thereof,
OJ L 346, 15.12.2012, p. 1.
Whereas:
(1) By Decision 2012/734/EU, the Council authorised the signing, on behalf of the Union, of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (hereinafter referred to as ‘the Agreement’). Pursuant to Decision 2012/734/EU, the Agreement is to be applied on a provisional basis, pending the completion of the procedures for its conclusion.
(2) Annex II to the Agreement concerns the definition of the concept of ‘originating products’ and methods of administrative cooperation. For a number of products, Appendix 2A to that Annex provides for the possibility of derogations from the rules of origin set out in Appendix 2 to Annex II in the framework of annual quotas. As the Union has decided to use that possibility, it is necessary to provide the conditions for the application of those derogations for imports from Panama.
(3) The quotas set out in Appendix 2A to Annex II should be managed on a first-come, first-served basis in accordance with Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code.
OJ L 253, 11.10.1993, p. 1.
(4) Entitlement to benefit from the tariff concessions should be subject to the presentation of the relevant proof of origin to the customs authorities, as provided for in the Agreement.
(5) Since the Agreement applies on a provisional basis as of 1 August 2013, this Regulation should apply from the same date.
(6) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:

Article 1 1. The rules of origin set out in Appendix 2A to Annex II to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (hereinafter referred to as ‘the Agreement’), shall apply to the products listed in the Annex to this Regulation.
2. The rules of origin referred to in paragraph 1 shall apply by derogation from the rules of origin set out in Appendix 2 to Annex II to the Agreement, within the quotas set out in the Annex to this Regulation.
Article 2 To benefit from the derogation set out in Article 1, the products shall be accompanied by a proof of origin as set out in Annex II to the Agreement.
Article 3 The quotas set out in the Annex shall be managed in accordance with Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93.
Article 4 This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 August 2013.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 11 October 2013.
For the Commission
The President
José Manuel Barroso

ANNEX PANAMA
Notwithstanding the rules for the interpretation of the Combined Nomenclature, the wording of the description of the products is to be considered as having no more than an indicative value, the scope of the preferential scheme being determined, within the context of this Annex, by CN codes as they exist at the time of adoption of this Regulation.
Order No	CN code	Description of goods	Quota period	Annual quota volume(in items (pairs) if not otherwise specified)
09.7061	6103 22 00	Men’s or boys’ ensembles, of cotton	From 1.8.2013 to 31.12.2013	16 667
			From 1.1.2014 to 31.12.2014	43 600
			From 1.1.2015 to 31.12.2015	47 200
			From 1.1.2016 to 31.12.2016	50 800
			From 1.1.2017 to 31.12.2017	54 400
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	58 000
09.7062	6104 22 00	Women’s or girls’ ensembles, of cotton	From 1.8.2013 to 31.12.2013	16 667
			From 1.1.2014 to 31.12.2014	43 600
			From 1.1.2015 to 31.12.2015	47 200
			From 1.1.2016 to 31.12.2016	50 800
			From 1.1.2017 to 31.12.2017	54 400
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	58 000
09.7063	6106 10 00	Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted, of cotton	From 1.8.2013 to 31.12.2013	58 333
			From 1.1.2014 to 31.12.2014	152 600
			From 1.1.2015 to 31.12.2015	165 200
			From 1.1.2016 to 31.12.2016	177 800
			From 1.1.2017 to 31.12.2017	190 400
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	203 000
09.7064	6108 21 00	Women’s or girls’ briefs and panties, knitted or crocheted, of cotton	From 1.8.2013 to 31.12.2013	320 833
			From 1.1.2014 to 31.12.2014	839 300
			From 1.1.2015 to 31.12.2015	908 600
			From 1.1.2016 to 31.12.2016	977 900
			From 1.1.2017 to 31.12.2017	1 047 200
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	1 116 500
09.7065	6109 10 00	T-shirts, singlets and other vests, knitted or crocheted, of cotton	From 1.8.2013 to 31.12.2013	458 333
			From 1.1.2014 to 31.12.2014	1 199 000
			From 1.1.2015 to 31.12.2015	1 298 000
			From 1.1.2016 to 31.12.2016	1 397 000
			From 1.1.2017 to 31.12.2017	1 496 000
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	1 595 000
09.7066	6110 20	Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted, of cotton	From 1.8.2013 to 31.12.2013	333 333
			From 1.1.2014 to 31.12.2014	872 000
			From 1.1.2015 to 31.12.2015	944 000
			From 1.1.2016 to 31.12.2016	1 016 000
			From 1.1.2017 to 31.12.2017	1 088 000
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	1 160 000
09.7067	6111 20	Babies’ garments and clothing accessories, knitted or crocheted, of cotton	From 1.8.2013 to 31.12.2013	20 833
			From 1.1.2014 to 31.12.2014	54 500
			From 1.1.2015 to 31.12.2015	59 000
			From 1.1.2016 to 31.12.2016	63 500
			From 1.1.2017 to 31.12.2017	68 000
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	72 500
09.7068	6115	Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted	From 1.8.2013 to 31.12.2013	625 000
			From 1.1.2014 to 31.12.2014 and for each period thereafter from 1.1 to 31.12	1 500 000
09.7069	6203 22	Men’s or boys’ ensembles, of cotton	From 1.8.2013 to 31.12.2013	4 167
			From 1.1.2014 to 31.12.2014	10 900
			From 1.1.2015 to 31.12.2015	11 800
			From 1.1.2016 to 31.12.2016	12 700
			From 1.1.2017 to 31.12.2017	13 600
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	14 500
09.7070	6203 42	Men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton	From 1.8.2013 to 31.12.2013	83 333
			From 1.1.2014 to 31.12.2014	218 000
			From 1.1.2015 to 31.12.2015	236 000
			From 1.1.2016 to 31.12.2016	254 000
			From 1.1.2017 to 31.12.2017	272 000
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	290 000
09.7071	6203 43	Men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibres	From 1.8.2013 to 31.12.2013	41 667
			From 1.1.2014 to 31.12.2014	109 000
			From 1.1.2015 to 31.12.2015	118 000
			From 1.1.2016 to 31.12.2016	127 000
			From 1.1.2017 to 31.12.2017	136 000
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	145 000
09.7072	6205 20 00	Men’s or boys’ shirts, of cotton	From 1.8.2013 to 31.12.2013	41 667
			From 1.1.2014 to 31.12.2014	109 000
			From 1.1.2015 to 31.12.2015	118 000
			From 1.1.2016 to 31.12.2016	127 000
			From 1.1.2017 to 31.12.2017	136 000
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	145 000
09.7073	6206 30 00	Women’s or girls’ blouses, shirts and shirt-blouses, of cotton	From 1.8.2013 to 31.12.2013	41 667
			From 1.1.2014 to 31.12.2014	109 000
			From 1.1.2015 to 31.12.2015	118 000
			From 1.1.2016 to 31.12.2016	127 000
			From 1.1.2017 to 31.12.2017	136 000
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	145 000
09.7074	6209 20 00	Babies’ garments and clothing accessories, of cotton	From 1.8.2013 to 31.12.2013	20 833
			From 1.1.2014 to 31.12.2014	54 500
			From 1.1.2015 to 31.12.2015	59 000
			From 1.1.2016 to 31.12.2016	63 500
			From 1.1.2017 to 31.12.2017	68 000
			From 1.1.2018 to 31.12.2018 and for each period thereafter from 1.1 to 31.12	72 500