Commission Implementing Regulation (EU) 2015/428Show full title

Commission Implementing Regulation (EU) 2015/428

of 10 March 2015

amending Regulation (EEC) No 2454/93 and Regulation (EU) No 1063/2010 as regards the rules of origin relating to the scheme of generalised tariff preferences and preferential tariff measures for certain countries or territories

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the Union,

Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code(1), and in particular Article 247 thereof,

Whereas:

(1) Commission Regulation (EEC) No 2454/93(2), as amended by Regulation (EU) No 1063/2010(3) and Implementing Regulation (EU) No 530/2013(4), provided for a reform of the way in which the origin of goods is certified for the purposes of the Union's scheme of generalised tariff preferences (‘GSP’). The reform introduced a system of self-certification of origin of goods by exporters registered for that purpose by the beneficiary countries or by the Member States, the implementation of which was deferred until 1 January 2017. The underlying principle behind the reform is that, since exporters are in the best position to know the origin of their products, it is appropriate to require that they directly provide their customers with statements on origin. In order to allow beneficiary countries and Member States to register exporters, the Commission is to establish an electronic system of registered exporters (‘the REX system’).

(2) Further requirements of the REX system have been clarified. Those requirements make it necessary to modify a number of provisions relating to GSP rules of origin.

(3) Norway and Switzerland also grant unilateral tariff preferences to imports from beneficiary countries. In the course of the discussions held by the Commission with Norway and Switzerland in accordance with the authorisation the Commission received from the Council to re-negotiate with those two countries the existing agreements(5) regarding the mutual acceptance of replacement proofs of origin and the extension of bilateral cumulation to materials originating in Norway and Switzerland, it has been agreed that Norway and Switzerland are also to apply the registered exporter system and to use the REX system. The same possibility should be offered to Turkey once that country fulfils certain conditions laid down in Regulation (EEC) No 2454/93. The necessary adjustments should therefore be introduced in order to ensure the proper functioning of the cooperation between the Union, Norway, Switzerland and Turkey.

(4) An importer using a statement on origin should be able to verify the validity of the registered exporter number of the registered exporter who made it out. Therefore, the data of the REX system should be published on a public website.

(5) The existing rules concerning the registered exporters system are to become applicable on 1 January 2017. In order to avoid that those rules are affected at the stage of their implementation, the modifications introduced by this Regulation should become applicable before that date.

(6) Under the existing rules, only exporters in beneficiary countries and in the Union are eligible for registration. As Norway and Switzerland as well as Turkey, once that country fulfils certain conditions, are to apply the registered exporters system, their exporters should also have the possibility to be registered in order to be entitled to make out statements on origin in the context of bilateral cumulation or to make out replacement statements on origin in the context of the re-consignment of goods.

(7) The current rules concerning the time limits for the setting-up of the REX system do not sufficiently take into account the capacity of beneficiary countries to manage the registration procedure and to implement the system as of 2017. Therefore, transitional measures and a phasing-in approach until 31 December 2019 with a possible extension period of six months should be provided for. From 30 June 2020, to be entitled to the GSP preferential tariff treatment, all consignments containing originating products the total value of which exceeds EUR 6 000 will have to be accompanied by a statement on origin made out by a registered exporter.

(8) The Commission, the competent authorities of beneficiary countries and the customs authorities of the Member States as well as of Norway, Switzerland and Turkey, once that country fulfils certain conditions, need to have access to the data registered in the system. In order to ensure proper protection of personal data, detailed rules concerning in particular the scope of access to and the purpose of processing of those data, as well as the right of exporters to obtain modification, erasure or blocking of those data, should be set out.

(9) This Regulation should in no way affect the level of protection of individuals with regard to the processing of data under the provisions of Directive 95/46/EC of the European Parliament and of the Council(6) and national law implementing that Directive and, in particular, does not alter either the obligations of Member States relating to their processing of data under Directive 95/46/EC or the obligations of the Union institutions and bodies relating to their processing of data under Regulation (EC) No 45/2001 of the European Parliament and of the Council(7) when fulfilling their responsibilities.

(10) The data retention period for data relating to a registered exporter whose registration is revoked should be determined, taking account of the actual need for retaining such data and the retention period already set out in the laws of the Member States.

(11) The rules concerning the splitting of consignments should be adjusted so as to clarify that the splitting of consignments may only take place where carried out by exporters or under their responsibility.

(12) The conditions for the retrospective issuing of certificates of origin Form A should provide for the additional case where the final destination of the products is determined during the transportation or storage of the products and after possible splitting.

(13) As the status of some countries under the GSP Scheme changed on 1 January 2015 from that of beneficiary country to that of eligible country, the competent authorities of those countries will no longer be able to issue Form A certificates for goods originating in another country of the same regional group which is still a beneficiary country, as they used to in accordance with second and third subparagraphs of Article 86(4). In order to allow exporters of goods from beneficiary countries to continue to transport their goods via their regular trade routes through the countries having changed their status without interruption during the period from 1 January 2015 until the entry into force of this Regulation, the amendments to the rules concerning retrospective issuing of certificates Form A should apply with retroactive effect from 1 January 2015.

(14) The current rules, procedures and methods of administrative cooperation applicable until the registered exporter system is applied stipulate that exporting beneficiary countries shall, on their own initiative or at the request of the customs authorities of Member States, carry out appropriate inquiries if the verification procedure or any other available information appears to indicate that the rules of origin are being contravened. The same obligation should continue to be applicable after the registered exporter system is applied.

(15) In order to ensure legal certainty, the transitional rules concerning the application of the system of self-certification of origin by registered exporters currently set out in the amending Regulation (EU) No 1063/2010 should be incorporated directly into Regulation (EEC) No 2454/93.

(16) A new heading of the Harmonised Commodity Description and Coding System with its rules should be introduced into Part II of Annex 13a so as to take account of apparels not knitted or crocheted (heading 62) but having knitted or crocheted parts.

(17) Following the addition of Spanish to the languages in which a statement on origin may be made out, Annex 13d referred to in Article 95(3) of Regulation (EEC) No 2454/93 should be amended by adding a Spanish version of the statement on origin.

(18) Annex 17 should be amended in order to introduce a tolerance in width up to which certificates of origin Form A may not comply with measurement requirements. At the same time, the list of countries which accept certificates of origin Form A for the purpose of the Union's scheme of generalised tariff preferences should be amended by adding Croatia.

(19) Article 109 should be supplemented by a provision concerning the endorsement of Box 7 of movement certificate EUR.1 and invoice declarations, which should contain additional indications clarifying the legal framework under which such proofs are issued or made out.

(20) Regulation (EEC) No 2454/93 should therefore be amended accordingly.

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

HAS ADOPTED THIS REGULATION:

(1)

OJ L 302, 19.10.1992, p. 1.

(2)

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).

(3)

Commission Regulation (EU) No 1063/2010 of 18 November 2010 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 307, 23.11.2010, p. 1).

(4)

Commission Implementing Regulation (EU) No 530/2013 of 10 June 2013 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 159, 11.6.2013, p. 1).

(5)

Council Decision 2001/101/EC of 5 December 2000 concerning the approval of an Agreement in the form of an Exchange of Letters between the Community and each of the EFTA countries that grants tariff preferences under the Generalised System of Preferences (Norway and Switzerland), providing that goods with content of Norwegian or Swiss origin shall be treated on their arrival on the customs territory of the Community as goods with content of Community origin (reciprocal agreement) (OJ L 38, 8.2.2001, p. 24).

(6)

Directive 95/46/EC of the European Parliament and of the Council of 24 October 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data (OJ L 281, 23.11.1995, p. 31).

(7)

Regulation (EC) No 45/2001 of the European Parliament and of the Council of 18 December 2000 on the protection of individuals with regard to the processing of personal data by the Community institutions and bodies and on the free movement of such data (OJ L 8, 12.1.2001, p. 1).