Article 6 Working or processing of materials whose import into the European Union is free of duty

Without prejudice to the provisions of Article 2 of this Protocol, non‐originating materials which at importation into the European Union are free of customs duties by means of application of conventional rates of the most‐favoured nation (MFN) tariff in accordance with its Common Customs Tariff^f1 shall be considered as materials originating in Ghana when incorporated into a product obtained there, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1) of this Protocol.

Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of paragraph 1 of this Article shall bear the following entry:

• “Application of Article 6(1) of Protocol No. 1 to the Ghana‐EU EPA”.

The European Union shall notify yearly to the Committee the list of materials to which the provisions of this Article shall apply. Upon notification, the list shall be published by the European Commission in the Official Journal of the European Union (C series) and by Ghana in accordance with its own procedures.

The cumulation provided for in this Article shall not apply to materials which at importation into the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties.