Article 28 Supporting documents

The documents referred to in Articles 18(3) and 21(3) of this Protocol used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration can be considered as products originating in Côte d'Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol may consist inter alia of the following:

1. (a)

   direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

2. (b)

   documents proving the originating status of materials used, issued or made out in Côte d'Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where these documents are used in accordance with domestic law;

3. (c)

   documents proving the working or processing of materials in Côte d'Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol, issued or made out in Côte d'Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 where these documents are used in accordance with domestic law;

4. (d)

   movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in Côte d'Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol, and in accordance with this Protocol.