EXPORT PROMOTION SEMINAR
customs issues
Arthur MüllerDelegate for Free Trade Agreements
Federal Customs AdministrationSwitzerland
Important!
•only preferential trade for originating products•proof of origin has to be presented at theimportation
–EUR.1–Invoice Declaration–Invoice Declaration of an Approved Exporter
•preferential trade is not mandatory•SACU is considered as one „country“
•free trade models–customs union–free trade agreement
•use of rules of origin
•proofs of origin
•rules of origin (annex 5)–buildup–origin criteria
•wholly obtained•sufficiently worked (list rules)•cumulation•principle of territoriality•direct transport
–administrative co-operation•questions
free trade models
customs union
•common customs tariff
•no origin rules
•free circulation of goods
free trade zone
•no common trade policy
•no common customs tariff
•defined origin rules
•free circulation of originating goods only
use of origin rules
•markings•statistics•non preferential rules of orign (importrestrictions, antidumping measures)
•preferential treatment on import
proofs of origin
•EUR.1•Invoice Declaration•Invoice Declaration of an Approved Exporter
EUR.1
•issued by the exporter•presented at theexportation•checked and stampedby the customs office
proofs of origin
proofs of origin
Invoice Declaration (max. 6000 Euro)
“The exporter of the products covered by this document (customs authorization No ….) declares that, except where otherwise clearly indicated, the products are of SACU preferential origin”.
•original signature of the exporter•invoice, delivery note, other document describing the goods sufficiently
proofs of origin
Invoice Declaration of an Approved Exporter(unlimited value of the consignment)
“The exporter of the products covered by this document (customs authorization No 12345) declares that, except where otherwise clearly indicated, the products are of SACU preferential origin”.
•NO original signature of the exporter•invoice, delivery note, other document describing the goods sufficiently
proofs of origin
Approved Exporter
•frequent shipments •reliable exporter•Customs Administration may authorise subject to any appropriate condition •Customs Administration giving out a customs authorisation number •Customs Administration monitors the use of the authorisation•Customs Administraion may withdraw the authorisation at any time in case of misuse
rules of origin
"Protocol concerning the definition of the concept of originating products and methods of administrative co-operation„
table of contents•Title I General Provisions•Title II Definition of the concept of "originating products"•Title III Territorial requirements•Title IV Proof of origin•Title V Arrangements for administrative co-operation•Title VI Final Provisions
rules of origin
Table of contents ctd.• Appendix 1 Introductory Notes to the List• Appendix 2 List of working and processing• Appendix 3 Specimens of Movement Certificate EUR.1
origin criteria• autonomous origin
– wholly obtained– sufficiently worked or processed
• origin by means of cumulation– bilateral cumulation
wholly obtained
carpet
woolfrom SACU (Botswana)
dyefrom SACU(South Africa)
sufficiently worked and processedexport to EFTA
importfrom Angola
importfrom Mozambique
Botswana
sufficiently worked and processed
•conditions in the List (Appendix 2)
•general tolerance rule of 15%
•minimal operations
list of working and processing
Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
Manufacture from materials of any heading, except that of the product and that of heading 84.31
Lifting, handling loading or unloading machinery, bulldozers and excavating machinery
84.25 to 84.30
(3) or (4)(2)(1)
Working or processing, carried out on non-originating materials, which confers originating status
Description of productHS heading
HSclassification
productdescription
applicablerule
list of working and processing
definition of the product obtained
•first column: tariff-heading or chapter
•second column: product description
rules to apply
•third and fourth column
•rules in column four are applicable as an alternative to therule in column three
please consult the Introductory Notes (Appendix 2)
bilateral cumulation
fabrics of flax (53.09) woven in Switzerlandfrom flax yarn importedfrom SACU
list rule: manufacture from yarn
principle of territorialityoriginating status must be fulfilled in oneparty (e.g. SACU, Norway, etc.) withoutinterruptionexceptions:
• returned originating products from third countries
• added value outside the contracting parties of 10 %
direct transport
conditions regarding transport through third countries:•under customs surveillance•only operations
unloading and reloadingto preserve them in good conditionsplitting up of consignments
•evidence shall be supplied to customs on import
arrangements foradministrative co-operation
verification procedure
Customs Administration
exporting country
check at the
exporter's site
Customs Administration
importing country proofof
origin
proofof
origin
Customs Administrationexporting country
requestfor
verification
requestfor
verification
proofof
origin
proofof
origin
resultof
verification
resultof
verification
Important!
•only preferential trade for originating products•proof of origin has to be presented
–EUR.1–Invoice Declaration–Invoice Declaration of an Approved Exporter
•preferential trade is not mandatory•SACU is considered as one „country“
QUESTIONS?