Verification of proofs of origin

1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the competent authorities of the importing Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfillment of the other requirements of EVFTA.

2. For the purpose of implementing the provisions of paragraph 1, the competent authorities of the importing Party shall return the C/O and the invoice, if it has been submitted, or the origin declaration, or a copy of these documents, to the competent authorities of the exporting Party giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. The competent authorities or customs authorities of the exporting country shall endeavour to inform the competent authorities of the importing country about the receipt of the verification request. They may do so in any form, including by means of electronic communication.

3. The verification shall be carried out by the competent authorities of the exporting Party. For that purpose, they shall have the right to request any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.

4. If the competent authorities of the importing Party decide to suspend the granting of preferential tariff treatment of EVFTA to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures deemed necessary. Any suspension of preferential tariff treatment of EVFTA shall be reinstated as soon as possible after the originating status of the products concerned or the fulfillment of the other requirements of this Circular has been ascertained by the competent authorities of the importing Party.

5. The competent authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Parties and fulfill the other requirements of EVFTA.

6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting competent authorities may, except in exceptional circumstances, refuse entitlement to the preferential tariff treatment. The requesting competent authorities shall verify with the requested competent authorities whether they have effectively received the request before refusing the entitlement to preferential tariff treatment.

7. They shall also endeavour to inform the requesting authorities in case they need more time than the period of 10 months provided for in paragraph 6 to carry out the verification and provide a reply.

Chapter IV

SPECIAL PROVISIONS

Article 35. Ceuta and Melila

1. For the purpose of the application of this Circular, the term “Party” does not cover Ceuta and Melila.

2. Products originating in Viet Nam, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs treatment under this Agreement as that which is applied to products originating in the customs territory of the Union.

3. Products originating in Ceuta or Melilla, when imported into Viet Nam, shall enjoy in all respects the same customs treatment under this Agreement as that which is applied to products originating in the customs territory of the Union.

4. For the purpose of the application of paragraphs 2 and 3, concerning products are subject to the special conditions set out in Article 36.

Article 36. Special conditions concerning Ceuta and Melila

1. Products satisfying the requirements of Article 17 shall be considered as products originating in Ceuta and Melilla if:

a) products wholly obtained in Ceuta and Melilla.

b) products obtained in Ceuta and Melilla, which have undergone sufficient working or processing within the meaning of Article 7.

c) products are originating in a Party, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 10.

2. Products satisfying the requirements of Article 17 shall be considered as products originating in Viet Nam if:

a) products wholly obtained in Viet Nam.

b) products obtained in Viet Nam, which have undergone sufficient working or processing within the meaning of Article 7.

c) products are originating in a Ceuta and Melila or in the Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 10.

2. Ceuta and Melilla shall be considered as a single territory.

3. The exporter or his authorised representative shall enter “Viet Nam” and “Ceuta and Melilla” on the proof of origin.