Appendix ANNEX III Trade between the European Union and the Kingdom of Morocco
Products having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 3 of Appendix I.
Cumulation in the European Union
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in Algeria, Morocco or Tunisia shall be considered as having been carried out in the European Union when the products obtained undergo subsequent working or processing in the European Union. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in the European Union only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Cumulation in Morocco
For the purpose of implementing Article 2(1)(b) of Appendix I, working or processing carried out in the European Union, Algeria or Tunisia shall be considered as having been carried out in Morocco when the products obtained undergo subsequent working or processing in Morocco. Where, pursuant to this provision, the originating products are obtained in two or more of the countries concerned, they shall be considered as originating in Morocco only if the working or processing goes beyond the operations referred to in Article 6 of Appendix I.
Proofs of origin
Without prejudice to Article 16(4) and (5) of Appendix I, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Union or of Morocco if the products concerned can be considered as products originating in the European Union or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Without prejudice to Article 21(2) and (3) of Appendix I, an origin declaration may be made out if the products concerned can be considered as products originating in the European Union or in Morocco, with application of the cumulation referred to in Articles 2 and 3 of this Annex, and fulfil the other requirements of Appendix I.
Supplier’s declarations
When a movement certificate EUR.1 is issued, or an origin declaration is made out, in the European Union or Morocco for originating products, in the manufacture of which goods coming from Algeria, Morocco, Tunisia or the European Union which have undergone working or processing in these countries without having obtained preferential originating status, have been used, account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.
The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in Algeria, Morocco, Tunisia or the European Union by the goods concerned for the purpose of determining whether the products in the manufacture of which these goods are used, may be considered as products originating in the European Union or Morocco and fulfil the other requirements of Appendix I.
A separate supplier’s declaration shall, except in the cases provided in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex A on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.
Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in Algeria, Morocco, Tunisia or the European Union is expected to remain constant for considerable periods of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods (hereinafter referred to as a ‘long-term supplier’s declaration’).
A long-term supplier’s declaration may normally be valid for a period of up to one year from the date of making out the declaration. The customs authorities of the country where the declaration is made out lay down the conditions under which longer periods may be used.
The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex B and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment.
The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the goods supplied.
The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using one of the languages in which the Agreement is drawn up, in accordance with the provisions of the national law of the country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.
The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.
Supporting documents
Supplier’s declarations proving the working or processing undergone in the European Union, Algeria, Morocco or Tunisia by materials used, made out in one of these countries, shall be treated as a document referred to in Articles 16(3) and 21(5) of Appendix I and Article 5(6) of this Annex used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered as products originating in the European Union or in Morocco and fulfil the other requirements of Appendix I.
Preservation of supplier’s declarations
The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 5(6).
The supplier making out a long-term supplier’s declaration shall keep for at least three years copies of the declaration and of all the invoices, delivery notes or other commercial documents concerning goods covered by that declaration sent to the customer concerned, as well as the documents referred to in Article 5(6). This period shall begin from the date of expiry of validity of the long-term supplier’s declaration.
Administrative cooperation
In order to ensure the proper application of this Annex, the European Union and Morocco shall assist each other, through the competent customs authorities, in checking the authenticity of the movement certificates EUR.1, the origin declarations or the supplier’s declarations and the correctness of the information given in these documents.
Verification of supplier’s declarations
Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.
For the purposes of implementing the provisions of paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoices, delivery notes or other commercial documents concerning goods covered by such declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.
They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is incorrect.
The verification shall be carried out by the customs authorities of the country where the supplier’s declaration or the long-term supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.
The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
Sanctions
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
Free zones
The European Union and Morocco shall take all necessary steps to ensure that products traded under cover of a proof of origin, 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 way of derogation from paragraph 1, when products originating in the European Union or Morocco 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 Convention.