Article 27 Supporting documents

The documents referred to in Articles 15(3) and 19(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an ACP State or in one of the other countries or territories referred to in Article 6 and fulfil the other requirements of this Annex 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 the accounts or internal bookkeeping of the exporter or the supplier;

2. (b)

   documents proving the originating status of materials used, issued or made out in an ACP State or in one of the other countries or territories referred to in Article 6 where those documents are used in accordance with domestic law;

3. (c)

   documents proving the working or processing of materials in the ACP States, in the Union or in the OCT, issued or made out in an ACP State, in the Union or in an OCT, where those documents are used in accordance with domestic law;

4. (d)

   movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the ACP States or in one of the other countries or territories referred to in Article 6 and in accordance with this Annex.