# Council Decision (EU) 2019/2208 of 9 December 2019 on the position to be taken on behalf of the European Union within the EPA Committee established under the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of Protocol No. 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation, Article 13: Accounting segregation


1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non‐originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so‐called “accounting segregation” method (hereinafter referred to as “the method”) to be used for managing such stocks.
2. The method shall also apply to originating and non‐originating raw sugar not containing added flavouring or colouring matter and intended for refining of subheadings 1701.12, 1701.13 and 1701.14 of the Harmonized System, which is physically combined or mixed in Ghana or the European Union before being exported to the European Union and to Ghana respectively.
3. The method shall ensure that, at any time, the number of products obtained which could be considered to originate in Ghana or the European Union is the same as would have been obtained if the stocks had been physically separated.
4. The customs authorities may make the grant of authorisation referred to in paragraphs 1 and 2 of this Article subject to any conditions deemed appropriate.
5. 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.
6. The beneficiary of the method may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
7. 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 Protocol.
8. For the purposes of paragraphs 1 and 2 of this Article, the terms “fungible materials” or “fungible products” shall mean materials or products which are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another in order to establish their origin.

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Source: https://www.legislation.gov.uk/eudn/2019/2208/attachment/2/article/13 (the official version)
Page: https://openlegislation.uk/eu-decision-2019-2208/attachment-2/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.