Transcript CUSTOMS & EXCISE DIVISION

CUSTOMS & EXCISE
DIVISION
EPA AWARENESS
AND
SENSITIZATION PROGRAMME
FOODS AND BEVERAGE SECTOR
23 MARCH 2011
PREFERENCE CONDITIONS

Paragraph 1 of Annex II of the EPA
provides that customs duties of the EC
shall be entirely eliminated on all products
originating in a CARIFORUM State, except
those of Chapter 93 of the Harmonized
System, upon the entry into force of EPA.
THE AIM OF PREFERENCE

TO GIVE A COMMERCIAL ADVANTAGE TO
INDIGENOUS PRODUCTS:
 NATURAL
 GROWN
RESOURCES
OR WHOLLY PRODUCED
 SIGNIFICANT
MANUFACTURING PROCESS
BENEFITS OF
PREFERENTIAL ORIGIN
 MAKES
CARIFORUM
‘ORIGINATING’ GOODS MORE
COMPETITIVE
PREFERENCE CONDITIONS

Exported goods must meet the rule of
origin

Direct Transportation conditions must be
met
RULES OF ORIGIN
Annex II to Protocol I – Article 6

The following products shall be considered as originating in the
CARIFORUM States:

products wholly obtained in the CARIFORUM States within the
meaning of Article 6 of this Protocol;
For example:

(a)

(b)
(c)
(d)


mineral products extracted from their soil or from
their seabed;
fruit and vegetable products harvested there;
live animals born and raised there;
products from live animals raised there;
RULES OF ORIGIN
Annex II to Protocol I – Article 7

The following products shall be considered
as originating in the CARIFORUM States:
 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.
RULES OF ORIGIN
SUMMARY OF ‘RULES OF ORIGIN’ AS DETAILED IN THE LIST TO ANNEX II TO PROTOCOL I OF THE EPA
Wholly
Produced
the value of
any materials
used >= 15%
of the exworks price of
the product
the value of
any materials
used >= 30%
of the exworks price of
the product
the value of
any
materials
used >=
40% of the
ex-works
price of the
product
the value of any
materials used
>= 50% of the
ex-works price
of the product
Inputs from a
particular
Chapter
Arrack – 5% by
volume
Change of
Tariff Heading
Chapters
Chapters
Chapters
Chapters
Chapters
Chapters
Chapters
Chapters
1
2
3
4
5
6
7
8
9
10
11
12
14
15
20
21
22
23
3
16
4
8
17
18
19
20
22
20
6
13
16 (1)
19(10)
22
15
17
18
20
21
23
25
INSUFFICIENT
WORKING OR PROCESSING


Article 8 of Protocol I provides the operations which shall
be considered as insufficient working or processing to
confer the status of originating products, whether or not
the requirements of Article 7 are satisfied
Examples:

(a)

(b)
(c)



(d)
(e)
operations to ensure the preservation of products in
good condition during transport and storage;
breaking-up and assembly of packages;
washing, cleaning; removal of dust, oxide, oil, paint or
other coverings;
ironing or pressing of textiles;
painting and polishing operations;
‘EX’ RULE

‘EX’ means the rules listed in columns 3
and 4 of the List to Annex II are exclusive
to the goods described in column 2
‘EX’ MEANS EXCLUSIVE
DIRECT TRANSPORT

Direct transport


The preferential treatment provided for under the Agreement
applies only to products which are transported directly between
the territory of the CARIFORUM States and the EC Party without
entering any other territory.
Products constituting one single consignment may be
transported through other territories with, 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.
MOVEMENT CERTIFICATE
EUR I FORM

The Movement Certificate EUR.1 Form is a
declaration for products having preferential
origin status that is needed for shipments to the
EC.

The administration of the Movement Certificate
EUR 1 Form is governed by national legislation
to give effect to the EPA Agreement, in
particular, Protocol I, and shall be issued by the
Comptroller of Customs & Excise
FREE ZONES
Article 38

CARIFORUM States shall take all necessary steps to ensure
that products traded under cover of a proof of origin and 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.

By means of an exemption to the provisions contained in
paragraph 1, when originating products 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 complies with the
provisions of this Protocol.
COMPLETION OF THE FORM



The EUR.1 has to be filled in by the exporter (or
his representative).
The Form is one (1) of the supporting
documents of the “Export Declaration C82”
submitted to the responsible Customs & Excise
Office.
In order to confirm the origin of the goods,
supporting documents such as a supplier’s
declaration may also be presented to the
Customs & Excise Office
COMPLETION OF FORM

The list of the Customs & Excise Offices shall be
published on the official Web-site of the Division
and forwarded to the TTMA, TTCC and Broker’s
Board

The list of the Approved Printers shall be
published on the official Web-site of the Division
and forwarded to the TTMA, TTCC and Broker’s
Board
EXPORTER’S RESPONSIBILITY

Ensure that all information provided is accurate:
 Ensure that the details on the EUR 1 Form is
the same as that of the invoice
 Ensure that the Exporters Declaration is
completed
 Ensure that an original signature is placed in
box 12 of the Form and the Exporters
Declaration
PROCESSING OF THE
EUR 1 FORM

The Proper Officer will check the details of the Form
against the invoice (and other supporting documents). In
particular, he/she 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.

Upon satisfaction, the Proper Officer will assign an
official number to the Form and place his/her signature
and stamp in box 11 of the Form
PROCESSING OF THE
EUR 1 FORM


The Stamping of the document means:
(1) The document is destined for the EC
(2) The Form has been correctly
completed
(3) There is no indication that the goods
do not qualify for preference
The Stamping of the Form does not:
(1)
Verify that the goods meet the rule
of origin and thus qualify for
preference
ADDITIONAL INFORMATION

Verification takes place upon request to the Comptroller
of Customs & Excise by the Customs Authority of the EC
when page 2 of the EUR I is completed

The Comptroller 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,
the Comptroller shall have the right to call for any
evidence and to carry out any inspection of the
exporter's accounts or any other checks considered
appropriate
THANK YOU
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