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Article 14 Principle of territoriality

Original text. Later amendments are not shown.

1.

Except as provided for in Articles 6, 7 and 8 of this Protocol, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in Ghana or in the European Union.

2.

Except as provided for in Articles 6, 7, and 8 of this Protocol, where originating goods exported from Ghana or from the European Union to another country return, they must be considered as non‐originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a)

the returning goods are the same as those exported; and

(b)

they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

3.

The acquisition of originating status in accordance with the conditions set out in Title II of this Protocol shall not be affected by working or processing done outside the European Union or Ghana on products exported from the European Union or from Ghana and subsequently reimported there, provided that:

(a)

the said products are wholly obtained in the European Union or in Ghana or have undergone working or processing there beyond the operations referred to in Article 5 of this Protocol prior to being exported; and

(b)

it can be demonstrated to the satisfaction of the customs authorities that:

  1. (i)

    the working or processing outside the European Union or Ghana was done under the outward processing arrangements, or similar arrangements;

  2. (ii)

    the reimported goods have been obtained by working or processing the exported products; and

  3. (iii)

    all costs arising outside Ghana or the European Union, including the value of the materials incorporated there, do not exceed 10 % of the ex‐works price of the end product for which originating status is claimed.

4.

For goods that meet the conditions laid down in paragraph 3 of this Article, all the costs arising outside Ghana or the European Union, including the value of the materials incorporated there, shall be considered to be non‐originating materials. In that case the originating status of the goods shall be determined by applying the rules laid down in Annex II to this Protocol, cumulating the total value of the non‐originating materials used both inside and outside the European Union or Ghana.

5.

Paragraphs 3 and 4 of this Article shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 4(4) of this Protocol is applied.

6.

Paragraphs 3 and 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System.