EXPORT PROMOTION SEMINAR. customs issues

Transcription

1 EXPORT PROMOTION SEMINAR customs issues

2 Arthur Müller Delegate for Free Trade Agreements Federal Customs Administration Switzerland

3 Important! only preferential trade for originating products proof of origin has to be presented at the importation EUR.1 Invoice Declaration Invoice Declaration of an Approved Exporter preferential trade is not mandatory SACU is considered as one country

4 free trade models customs union free trade agreement use of rules of origin proofs of origin

5 rules of origin (annex 5) buildup origin criteria wholly obtained sufficiently worked (list rules) cumulation principle of territoriality direct transport administrative co-operation questions

6 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

7 use of origin rules markings statistics non preferential rules of orign (import restrictions, antidumping measures) preferential treatment on import

8 proofs of origin EUR.1 Invoice Declaration Invoice Declaration of an Approved Exporter

9 proofs of origin EUR.1 issued by the exporter presented at the exportation checked and stamped by the customs office

10 proofs of origin Invoice Declaration (max 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

11 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

12 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

13 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

14 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

15 autonomous origin origin criteria wholly obtained sufficiently worked or processed origin by means of cumulation bilateral cumulation

16 wholly obtained wool from SACU (Botswana) dye from SACU (South Africa) carpet

17 sufficiently worked and processed export to EFTA import from Angola import from Mozambique Botswana

18 sufficiently worked and processed conditions in the List (Appendix 2) general tolerance rule of 15% minimal operations

19 list of working and processing HS classification product description applicable rule HS heading (1) Description of product (2) Working or processing, carried out on non-originating materials, which confers originating status (3) or (4) to Lifting, handling loading or unloading machinery, bulldozers and excavating machinery Manufacture from materials of any heading, except that of the product and that of heading Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

20 list of working and processing definition of the product obtained first column: second column: tariff-heading or chapter product description rules to apply third and fourth column rules in column four are applicable as an alternative to the rule in column three please consult the Introductory Notes (Appendix 2)

21 bilateral cumulation fabrics of flax (53.09) woven in Switzerland from flax yarn imported from SACU list rule: manufacture from yarn

22 principle of territoriality originating status must be fulfilled in one party (e.g. SACU, Norway, etc.) without interruption exceptions: returned originating products from third countries added value outside the contracting parties of 10 %

23 direct transport conditions regarding transport through third countries: under customs surveillance only operations unloading and reloading to preserve them in good condition splitting up of consignments evidence shall be supplied to customs on import

24 arrangements for administrative co-operation verification procedure

25 Customs Administration importing country request request for for verification verification proof proof of of origin origin Customs Administration exporting country result result of of verification verification proof proof of of origin origin check at the exporter's site Customs Administration exporting country

26 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

27 QUESTIONS?