Paragraph 35 Special conditions

Provided that they have been transported directly in accordance with the provisions of Article 11, the following shall be considered:

1. (1)

   products originating in Ceuta and Melilla:

   1. (a)

      products wholly obtained in Ceuta and Melilla;

   2. (b)

      products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:

      1. (i)

         the said products have undergone sufficient working or processing within the meaning of Article 5; or that

      2. (ii)

         those products originated in one of the Parties, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6;

2. (2)

   products originating in Andorra:

   1. (a)

      products wholly obtained in Andorra;

   2. (b)

      products obtained in Andorra, in the manufacture of which products other than those referred to in (a) are used, provided that:

      1. (i)

         those products have undergone sufficient working or processing within the meaning of Article 5; or

      2. (ii)

         those products originated in Ceuta and Melilla or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6.

Ceuta and Melilla shall be considered a single territory.

The exporter or its authorised representative shall enter ‘Andorra’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on origin declarations.

The Spanish customs authorities shall be responsible for the application of this Appendix in Ceuta and Melilla.