{
  "url": "https://openlegislation.uk/eu-decision-2015-1198/schedule-ANNEX/paragraph-19",
  "json_url": "https://openlegislation.uk/eu-decision-2015-1198/schedule-ANNEX/paragraph-19.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/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Accounting segregation",
  "text": "1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (‘the method’) to be used for managing such stocks.\n2. The method must be able to ensure that, for a specific reference period, the number of products obtained which could be considered ‘originating’ is the same as that which would have been obtained had there been physical segregation of the stocks.\n3. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.\n4. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.\n5. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.\n6. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Appendix.",
  "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/19",
    "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."
}