{
  "url": "https://openlegislation.uk/eu-decision-2015-1198/schedule-ANNEX/paragraph-13",
  "json_url": "https://openlegislation.uk/eu-decision-2015-1198/schedule-ANNEX/paragraph-13.json",
  "legislation": "eudn/2015/1198",
  "legislation_title": "Council Decision (EU) 2015/1198 of 13 July 2015 on the position to be adopted on behalf of the European Union within the Joint Committee established by the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra as regards the replacement of the Appendix to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-1198",
  "path": "schedule/ANNEX/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": "Prohibition of drawback of or exemption from customs duties",
  "text": "1. Non-originating materials used in the manufacture of products originating in a Party for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Parties to drawback of, or exemption from, customs duties of whatever kind.\n2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in a Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.\n3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.\n4. The provisions of paragraphs 1, 2 and 3 shall also apply in respect of packaging within the meaning of Article 7(2), and products in a set within the meaning of Article 8 when such items are non-originating.\n5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which this Appendix applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2015/1198/schedule/ANNEX/paragraph/13",
    "retrieved_at": "2026-11-01T15:14:17.622432+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}