Article 27 Information procedure for cumulation purposes

When Article 7(1) of this Protocol is applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from Ghana, from the European Union, from another ACP State which has at least provisionally applied an EPA or an OCT shall be given by a movement certificate EUR.1 or an origin declaration or by the supplier’s declaration, a specimen of which appears in Annex V‐A to this Protocol, given by the exporter in Ghana or in the European Union from which the materials came.

When Article 7(2) of this Protocol is applied, the evidence of working or processing of the materials in Ghana, in the European Union, or in another ACP State which has at least provisionally applied an EPA or in an OCT shall be given by the supplier’s declaration, a specimen of which appears in Annex V‐B to this Protocol, given by the exporter in Ghana or in the European Union from which the materials came.

When Article 8(1) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules which apply to GSP countries^f1.

When Article 8(2) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules laid down in the relevant arrangements or agreements.

A separate supplier’s declaration shall be issued by the supplier for each consignment of goods on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified.

The supplier’s declaration may be issued on a pre‐printed form.

The supplier’s declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier’s declaration are issued using electronic data‐processing methods, the supplier’s declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the supplier’s declaration is issued. Those customs authorities may lay down conditions for the implementation of this paragraph.

The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.

The supplier issuing a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is issued, all appropriate documents proving that the information given on this declaration is correct.

Supplier’s declarations and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.