Means of traditional handicrafts products originating in the EU member States generally articles made by hand, with or without the assistance of tools, instruments or devices directly by the coordinators.
Chapter III. INDUSTRIAL PRODUCTS
Article 7.
The following shall be considered as originating industrial products:
a) Industrial products which are incorporated in the production of raw materials
Community representative quantity at least 60 per cent of the entire raw materials used.
b) Industrial products obtained from raw materials imported from the countries entirely
Third parties or in the manufacture of which the Community raw materials used in quantity, represent less than 60 per cent of all raw materials used, where the value added is not less than 40 per cent of the cost of these ex-usine duty-free products.
The modalities for the determination of value added shall be specified by a decision of the Commission.
These percentages are open by the Council of Ministers.
Article 8.
Notwithstanding the provisions of article 7 (b), the following in no case shall accord to products originating in third countries to the community origin:
- Operations to ensure the preservation of goods in good condition;
- Of dust, sifting or screening, sorting, classifying matching), washing, painting, cutting up;
- Change of packaging;
- Division of packages and assembly;
- Entry into containers such as bags, bottles, boxes, etc., appositions of labels or markings
Like any other distinguishing and packaging operations;
- Combination of two or more operations specified in points above;
- Slaughter of animals;
- Salting, placing in brine, drying and smoking meat, fish, crustaceans, molluscs and shellfish;
- Frozen meat offal, fish, molluscs, crustaceans, shellfish, fruit, vegetables and
Vegetable plants;
- Prepared or preserved meat offal, or blood, fish, crustaceans and molluscs from products of two and three chapters;
- 29.04;
- Cutting, nervure, whether or not put up in sheets and strips of all kinds;
- Assembled and installation.
Chapter IV. THE JUSTIFICATION OF THE ORIGINATING STATUS OF THE PRODUCT
Article 9.
The community of origin industrial products will be evidenced by a certificate of origin the percentage of raw materials originating or, where appropriate, the rate of the value added. as regards the community of origin raw products and handicrafts, it shall be evidenced by a certificate of origin. such licences shall be issued by the competent authorities and endorsed by the customs authority of the Member State of manufacture or production.
Title V. THE CUSTOMS REGIME APPLICABLE TO RAW MATERIALS, TRADITIONAL CRAFTS AND INDUSTRIAL PRODUCTS
Chapter I. THE CUSTOMS REGIME APPLICABLE TO RAW MATERIALS AND TRADITIONAL CRAFTS
Article 10.
The products of raw and traditional handicrafts shall be exempt from all duties and taxes levied upon the entry of Member States, excluding, where appropriate, any internal taxes levied equally the products, whether locally produced or imported from third countries.
Article 11.
The list of local products and that of traditional handicrafts benefiting from the regime of the exemption provided for in Article 10 above and the procedures applicable to their movement are attached to this Act and will be regularly updated by decision of the Commission.
Chapter I. The System of Industrial Products Originating Approved
Article 12.
Approved originating products shall benefit on importation into a State Member of the Community preferential charge equivalent to a reduction of 30 per cent of the import duty applicable to products imported from third countries, excluding any internal taxes or specific ad valorem tariffs of the case, whether locally or products are imported.
The reduction referred to in the preceding paragraph shall apply for a period of 12 months from the date of entry into force of this Act.
Thereafter, there shall be established a final preferential tariff schedule of the union in accordance with the conditions laid down in article 78 of the Treaty.
Chapter II. The Treatment of Industrial Products Originating Unauthorized
Article 13.
Industrial Products Originating In the Union Not Approved In Accordance with the Provisions of Article 7 Above Shall Benefit on Importation Into a Member State to a Reduction of 5 Per Cent Import Duty Applicable to Products Originating In the Countries Tiers.
Section III. The Approval of Industrial Products Originating In the Community
Article 14.
Authorisation for the benefit of the TPC shall be granted by the commission of a given product manufactured by one or more enterprises in one or more member States.
Requests shall be submitted by the Governments of the Member States in which are established enterprises whose products are eligible to this scheme. the Commission shall notify its decision as a general rule within three months of the submission of the dossier, after obtaining the opinion of experts of the Member States.
The Community shall ad valorem preferential tax. the Base is the customs value as defined in the national legislation of each Member State.
In any event, this value exempting administrative values shall be the same as that which would have been used for the purposes of taxation of the same product originating in a third country.
The withdrawal of the authorisation may be granted by the Commission on a reasoned request of one of the Member States.
Chapter IV. The Marking of the TPC Authorised for Industrial Products
Article 15.
The approved products to the special regime of the TPC on themselves, when it is technically feasible and their packaging, internal and external identification markings.
The Community "solidarity levy scheme of allocation and its chapter I: the Solidarity Community levy
Article 16.
There is hereby established a solidarity levy called the Community levy (PCS) of 0.5 per cent of the customs value of goods imported from third countries by Member States of the Union.
Chapter II. THE PCS BASE
Article 17.
The base of PCs consists of imports in all Member States, to products originating in third countries in the union and released for consumption.
The base shall not apply to:
- Products originating in the Union;
- Products produced or obtained in a State Member of the Union and which does not fulfil the
Origin requirements laid down in articles 4, 5, 6, 7, 8 and 9 of this Act;
- Products originating in third countries nationalized by their release for consumption in a State
Said prima facie and returned in another Member State.
Article 18.
Shall be exempted from PCs:
- The aid and grants for the State or charitable purposes;
- Goods in transit;
- Property acquired within the framework of funding for foreign partners in
Reservation of a specific exclusion clause or parafiscal all taxation;
- Goods originating in the customs territory of a Member State and return to the State;
- The goods declared for the storehouse;
- The goods have been fulfilled the PCs under an earlier;
- The goods imported by the recipient firms of a taxation stabilized at the date
From entry into force of this Act;
- The goods benefiting from diplomatic allowances;
- Petroleum products.
Article 19.
The base of PCs shall be the value for customs purposes as defined by each Member State.
Article 20.
The rate of levy may be amended by Act of the Conference of Heads of State and Government.
Chapter III. Disposal and Recovery of PCs
Article 21.
The products of PCs are levied directly by the Union. to this end, the national administrations shall be authorized to collect and investment in an account opened on behalf of the Union, BCEAO in each Member State.
Payments shall be made by the parties, either in cash or by cheque on behalf of the Union.
In the event of the Union of non-reversement to products of PCs levied by the National Administration, BCEAO is permitted to be charged to the public treasury account of the country concerned, page 39
On behalf of the Union in the amount of PCs not returned, subject to compliance with the ceiling of discovered as provided for in article 16 of the Statute of the Central Bank.
The modalities of application shall be specified by means of regulations adopted by the Commission.
Article 22.
The rights and privileges accorded to national treasures in the recovery of tax claims of the State shall extend to the rights and obligations under the regular pcs.
Chapter IV. The Allocation of Proceeds of PCs
Article 23.
The revenue collected in respect of the Community levy solidarity are the following:
1. Compensation for losses tax
The revenue losses suffered by the importing States of products originating in the other member States of the Union as a result of the application of this preferential treatment are the subject of provisional financial compensation; such compensation shall be provided by the Commission.
On the basis of copies of customs declarations received as at 30 June and 31 December each year the Commission shall, after consultation with the Member States concerned, the losses amounts established by each State. it shall then the amount of the compensation, within a maximum period of 60 days from the date of the judgment.
2. Establishment of a reserve fund intended to cover shortfalls moins- compensation values
3. Other assignments
After compensation for losses, the reserve and fund balance of proceeds of PCs is intended:
- To the appropriations for the Structural Funds,
- The financing of the functioning of the European Union,
- And other appointments made by the Council of Ministers.
Article 24.
These different government departments listed in paragraphs 2 and 3 of Article 23 above shall be fixed annually by acts of the Council of Ministers.
Chapter V. Control and Processing of Disputes
Article 25.
The Rules and Competencies Defined In Each Member State Control and Treatment of the Issue of the Duties and Taxes of State Shall Also Apply to Operations. For purposes of payment and collection of PCs. the product litigation as regards PCs, excluding the amount of PCs, is reserved for national administrations.
Article 26.
The Commission shall have a right to examine all operations carried out by the national authorities under the PCs.
It shall by overlap with the books of customs and those of the Treasury in:
- The evolution of the tax base,
- The amount of duty, liquidated
- The situation of recovery,
- Cash payments or transfers of revenues in the appropriate account and
General of the overall level of compliance with the rules of PCs.
Article 27.
Each year the Commission shall submit to the higher courts of the Union, a comprehensive report on the implementation of the mechanism and propose, where appropriate, all adjustments as may be required by it or required by one or more member States.
Title VI. Customs Procedures Governing the Movement of Goods Within the Union
Chapter I. CERTIFICATES OF ORIGIN
Article 28.
It shall be used for the purposes of intra-community trade of Certificates of Origin harmonized.
A decision of the Commission shall determine the form and content of such documents.
For consumption in a Member State, export or re-export to a State Member of the products which are the subject of intra-Community trade, certificates of origin used are classified in order to be able to distinguish without the risk of error, the following categories of products traded:
a) The raw products and the products of traditional handicrafts;
b) The authorised industrial products originating in the community preferential tax scheme;
c) The unauthorized industrial products originating in the TPC originating or manufactured in States Members.
Chapter II. GENERAL PROCEDURES CONCERNING THE EXPORT AND IMPORT BY AND INTO THE MEMBER STATES OF PRODUCTS COVERED BY COMMUNITY EXCHANGES
Article 29.
The export or re-export to a State Member of the products referred to in article 28 above requires the submission by the exporter to the Customs Office concerned, of the Declaration of the appropriate model established in several copies of which is provided to the following destinations:
- One copy shall accompany the goods to the point of departure;
- The other accompanying the goods at destination.
The rationale for export, registering and controlling the export declaration, possibly the collection of exit and liquidation shall be carried out in accordance with the rules in force in each Member State.
Article 30.
Imports into a Member State with a view to their release for consumption of products referred to in article 28 above requires the submission to the customs authority of the Declaration of the appropriate model.
After verification by relevant parts of the customs authority concerned, a copy of the declaration accompanied by a certificate of origin shall be forwarded to the Commission of WAEMU, not later than two months following the reference month.
Chapter III. THE RULES GOVERNING INFRINGEMENTS
Article 31.
Any infringement of this regulation are identified and addressed as in the area of customs.
Constitute offences, including:
- The declaration of the type used exclusively for industrial products for authorised the TPC for
Importation or exportation of products in Member States which do not benefit from the preferential arrangements or products originating in third countries;
- The lack of marking or labelling fraudulent of industrial products originating in the
Third countries or manufactured in the member States but not authorised to TPC;
- The use of false certificates of origin in order to qualify for a preferential tax on
Products are eligible for this scheme.