| 49D.27(29) |
Article 29 - Notifications |
| (a) |
The stamp provided for issuing Movement Certificates EUR1 must be used only for that purpose and only such stamp shall be used for such forms. |
| (b) |
The Manager: Commercial Services shall be responsible for rendering the assistance contemplated in Article 29 to the customs administrations of the EFTA States. |
| 49D.28(30) |
Article 30 – Verification of proofs of origin |
| (a) |
Any proof of origin in respect of imported goods shall be submitted for verification to the customs authorities of an EFTA State for verification by the Manager: Commercial Services. |
| (b) |
If any origin administration officer has reasonable doubts about the Movement Certificates EUR1 or the invoice declaration, the originating status of the goods concerned or the fulfillment of the other requirement of Annex V, such officer may, unless the Manager: Commercial Services otherwise determines, allow release only on the furnishing of adequate security pending a report by the customs authorities of an EFTA State on the originating status of the goods. |
| (c) |
If a request is received from the customs authorities in an EFTA State, the exporter, supplier or any other person contemplated in section 4(12A) shall produce all documents and furnish the information necessary to determine the authenticity of proofs of origin, the originating status of the goods concerned or the fulfillment of the other requirements of Annex V. |
| (d) |
The Manager: Commercial Services shall determine whether or not to refuse entitlement to preferences in the circumstances contemplated in Article 30(7). |
| 49D.29(31) |
Article 31 – Dispute settlement |
| (a) |
Any person involved in a dispute as contemplated in Article 31(2) concerning any decision or determination in respect of the application or interpretation of any provision of origin may, before any appeal to court as contemplated in section 49(7)(b), submit an internal appeal to the Commissioner within three months of the decision or determination concerned. |
| (b) |
Application for internal appeal shall be made on the appeal form obtainable from the Manager: Commercial Services and shall state all the facts and circumstances relating to the dispute in such form which shall be supported by available documentary evidence including the documents in respect of the relevant customs and excise procedure and legal argument to substantiate the viewpoint expressed in the application. |
| (c) |
When Part A of Chapter XA comes into operation, any internal administrative appeal shall be subject to the procedures prescribed in that Part and the rules made thereunder. |
| 49D.30(32) |
Article 32 - Penalties |
No rule.
| 49D.31(33) |
Article 33 – Free zones |
No rule.
| 49D.32(34) |
Article 34 – Sub-Committee on Customs and Origin matters |
No rule.
| 49D.33(35) |
Article 35 - Appendices |
No rule.
| 49D.34(36) |
Article 36 – Transitional provisions for goods in transit or storage |
| (a) |
The provisions of Article 36 may be applied in respect of goods complying with the provisions of Annex V which are exported from an EFTA State and either in transit to or in a customs and excise warehouse in the Republic on 1 May 2008. |
| (b) |
The provisions of section 49(9) shall apply if no proof of origin is available at the time of entry for home consumption of such goods. |
| (c) |
In order to qualify for such benefit a valid retrospectively issued Movement Certificate EUR1 and proof of direct transport shall be submitted to the Controller where the goods have been entered by not later than 31 August 2008. |
| (d) |
For the purposes of goods exported to an EFTA State the retrospective issue of Movement Certificates EUR1 may be applied for if supported by - |
| (aa) |
of the originating status of the goods; |
| (bb) |
that the goods were directly transported; |
| (cc) |
were in transit to or in temporary bonded warehouses or in free zones in an EFTA State on the said date; |
| (ii) |
a copy of the export SAD form and other export documentation. |
| 49D.35 |
Supplier's declarations |
No rule.
Documents to be submitted and procedures to be followed on presentation of SAD forms for goods in respect of which preferential treatment is claimed.
49D.36.01
| (a) |
Import SAD forms shall be endorsed— |
| (i) |
whether a Movement Certificate EUR1 or an invoice declaration is produced; |
| (ii) |
with the number of the Movement Certificate EUR1 if applicable. |
| (b) |
Export SAD forms shall be endorsed - |
| (i) |
whether the Movement Certificate EUR1 or the invoice declaration is produced; |
| (ii) |
with the number of the Movement Certificate EUR1, if applicable. |
| 49D.36.02 |
Any person entering any imported goods or goods for export for which preferential treatment is claimed shall include with the clearance documents in respect of— |
| (i) |
if the goods are entered for home consumption, Movement Certificate EUR1 and a copy of the invoice or a copy of the invoice endorsed with an invoice declaration, a copy of the bill of lading, air waybill or other transport document, for retention by the Controller; |
| (iii) |
if the goods are entered for storage in a customs and excise warehouse for subsequent entry for home consumption, the proof of origin and any other document required for allowing preferential treatment when the goods are entered for home consumption. |
| (i) |
duly completed Movement Certificate EUR1 where required; and |
| (iv) |
for retention by the Controller, the application form for Movement Certificate EUR1 and a copy of the export invoice, or a copy of any invoice containing an invoice declaration, a copy of the packing list, a copy of the bill of lading, air waybill or other transport document, and except in the case of an approved exporter, the proof of origin; |
| (v) |
if an invoice declaration is produced after export a copy of the relevant export SAD form shall be submitted therewith to any officer designated to perform such function. |
| (c) |
Every export invoice, bill of lading, packing list or consignment note, delivery note or other commercial document must state clearly the full description of the goods and bear reference numbers or other particulars sufficient to allow them to be identified in the exporter's records. |
| (d) |
Where goods are invoiced in a foreign currency the rate of exchange for the purposes of determining whether they qualify under the rules of origin shall be that applying at the time of shipment as contemplated in section 73. |
(e)
| (i) |
If used and second-hand goods exported should bear marks or origin, such marks may be accepted. |
| (iv) |
If such goods bear no mark of origin, a declaration about the country of manufacture by an acknowledged expert in the trade may be accepted. |
| (aa) |
The Movement Certificate EUR1 for second hand motor vehicles and boats exported by private persons must reflect where appropriate the make and type, chassis or body number, engine number and registration number. |
| (bb) |
The exporter must in addition produce for inspection the invoice or a copy covering the purchase. |
| (cc) |
The export declaration of the application for the Movement Certificate EUR1 need not be completed and in such a case, the exporter may be shown as resident outside the Republic, if applicable. |
Statistics Act, 1999
