e-SKA - Surat Keterangan Asal Indonesia HandBook GSP Turkey
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UNITED NATIONS CONFERENCE ON TRADE AND DEVELOMENT
Generalized System of Preferences
HANDBOOK ON THE SCHEME OF TURKEY
UNITED NATIONS
New York and Geneva, 2007
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Disclaimer
This designation employed and the presentation of the material in this publication do not
imply the expression of any opinion whatsoever on the part of the Secretariat of the United
Nations concerning the legal status of any country, territory, city or area or of its authorities,
or concerning the delimitation of its frontiers or boundaries.
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Preface
This handbook is a part of a series of publications aimed at helping exporters, producers and
government officials to utilize the trade opportunities available under the various GSP
schemes. The series comprises the following publications:
Publications in the Generalized System of Preferences series
•
Handbook on the Scheme of Australia (UNCTAD/ITCD/TSB/Misc.56)
•
Handbook on the Scheme of Bulgaria (UNCTAD/ITCD/TSB/Misc.67)
•
Handbook on the Scheme of Canada (UNCTAD/ITCD/TSB/Misc.66)
•
Handbook on the Scheme of the European Community
(UNCTAD/ITCD/TSB/Misc.25/Rev.2)
•
Handbook on the Scheme of Japan (UNCTAD/ITCD/TSB/Misc.42/Rev.3)
•
Handbook on the Scheme of New Zealand (UNCTAD/ITCD/TSB/Misc.48)
•
Handbook on the Scheme of Norway (UNCTAD/ITCD/TSB/Misc.29/Rev.1)
•
Handbook on the Scheme of Switzerland (UNCTAD/ITCD/TSB/Misc.28/Rev.1)
•
Handbook on the Scheme of Turkey (present volume)
•
Handbook on the Scheme of the USA (UNCTAD/ITCD/TSB/Misc.58)
•
List of GSP Beneficiaries (UNCTAD/ITCD/TSB/Misc.62/Rev.2)
•
AGOA: A preliminary Assessment (UNCTAD/ITCD/TSB/2003/1)
•
Negotiating Anti-Dumping and Setting Priorities Among Outstanding Issues in the
Post-Doha Scenario: A First Examination in the Light of Recent Practice and DSU
Jurisprudence (UNCTAD/ITCD/TSB/Misc.72)
•
Quantifying the benefits obtained by developing countries from the GSP
(UNCTAD/ITCD/TSB/Misc.52)
•
Trade Preferences for LDCs: An Early Assessment of Benefits and Possible
Improvement (UNCTAD/ITCD/TSB/2003/8)
For further information, please contact:
Ms. M. Mashayekhi
Head
Trade Negotiations and Commercial Diplomacy Branch
Division on International Trade in Goods and Services, and Commodities
United Nations Conference on Trade and Development
Palais des Nations
CH 1211 Geneva 10
Switzerland
Tel:
(+41 22) 917 5866; 917 4944
Fax:
(+41 22) 917 0044
E-mail:
[email protected]
These publications are also available on the Internet:
http://www.unctad.org/gsp
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Notes
The handbook on the Generalized System of Preferences (GSP) of Turkey has been prepared
by the UNCTAD secretariat based on the information provided by the Government of Turkey
in order to provide the general explanation of the scheme for officials and users who are in
charge of the GSP.
For further information on the GSP scheme of Turkey, readers are invited to contact:
Undersecertariat of Foreign Trade
Directorate of Imports
Inonu Bulv. No: 36, 06510 Emek, Ankara
Phone: +90 312 204 75 67 / +90 312 204 77 98
Fax: +90 312 212 87 65
E-mail: [email protected]; [email protected]
Contact Persons:
İ
smail Volkan Berker, Head of Section, Halil Serdar Ta
ş
yürek, Assistant
Foreign Trade Specialist
Undersecretariat of Customs
Directorate General for the EU and External Relations
Hükümet Meydani No.1
06100 Ulus
ANKARA
Phone: +90 312 306 82 86 / 306 80 80 / 306 80 83
Fax: +90 312 309 37 37
e-mail: [email protected]
Contact person:
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Contents
Page
Part I: General information on the GSP scheme of Turkey
Explanatory notes………..
1
1. Beneficiaries………
1
2. Product
coverage………. 1
3.
Depth of tariff cuts for GSP products……….
2
4. Graduation
mechanism
(country/sector)………. 2
Table
Table 1:
List of Turkey's GSP beneficiary countries and territories………...
3
Part II: Rules of origin under the GSP scheme of Turkey
1. Explanatory
notes……….
7
1.1.
Origin
criteria………
8
1.2.
Direct
consignment………... 11
1.3.
Documentary
evidence………. 11
2.
Consolidated decision on determination of origin of goods benefiting from preferential
regime for the purposes of the GSP………..
13
Annexes
Annex I:
Introductory notes to the list in Annex II………...
37
Annex II:
List of working or processing required to be carried out on non-originating
materials in order that the product manufactured can obtain originating status....
45
Annex III:
Certificate of origin, Form A……….
113
Annex IV:
Movement certificate EUR.1 and application for movement certificate EUR.1...
119
Annex V:
Invoice declaration……….
127
Annex VI:
Working excluded from the Generalized System of Preferences, regional
cumulation……….
129
Annex VII:
List of the least developed
countries……….
131
Part III: List of products covered under the GSP scheme of Turkey
Table 1:
List of products covered under the GSP scheme of Turkey, by sectors…………
133
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PART I:
GENERAL INFORMATION ON THE GSP OF TURKEY
Explanatory Notes
The Generalized System of Preferences (GSP) aims at contributing to the economic
development of developing countries. GSP provides benefits to developing countries by
enabling qualified products to enter the markets of preference-giving countries at changing
rates from duty free to reductions in the MFN rate.
Turkey applied for association with the European Economic Community in 1959, one year
after the enforcement of the Treaty of Rome. The Ankara Agreement of 1963 and the
Additional Protocol of 1970 are two important documents which identify modalities and
calendars ensuring the future customs union and confirm the ultimate aim of full membership.
The customs union covering industrial products and processed agricultural products which
came into force on 1 January 1996 with Decision No 1/95 of The Turkey - EC
Association Council was an outcome of these calendars.
Article 16 of Decision No 1/95 of the Association Council states that “With a view to
harmonizing its commercial policy with that of the EC, Turkey shall align itself progressively
with the preferential customs regime of the EC within five years as from the date of entry into
force of this decision. This alignment will concern both autonomous regimes and preferential
agreements with third countries.”
Within this context, Turkey initiated a Generalized System of Preferences by harmonizing
with the EC’s GSP on 1 January 2002 and extended the system with the view of aiming to
align itself fully with the EC’s GSP scheme in the consecutive years. With the 2006 import
regime put into force at the beginning of the year, full aligment with the EC’s GSP scheme
has been achieved
.
1. Beneficiaries
Turkey grants preferential treatment to selected countries and territories which are classified
as developing countries and least developing countries by the World Bank in line with the EC
(see tables 1 and 2).
Beneficiary countries are announced annually in Annexes of the Import Regime Decree.
2. Product
coverage
Preferences are granted for all industrial products and certain agricultural products covered by
the EC’s GSP scheme. (See table 3).
Least developed countries (LDCs) have duty- and quota-free access to Turkish markets for all
industrial products falling under chapters 25-97 (except chapter 93) and for some agricultural
products covered by the customs union between Turkey and EU.
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While all customs
duties on products covered by Turkey's GSP scheme have been suspended
for the countries benefiting from the special incentive arrangements in line with the EC’s GSP
scheme, customs duties have been suspended or reduced in accordance with sensitivities of
the products covered by the GSP for developing countries.
3.
Depth of tariff cuts for GSP products
Preferences are differentiated according to the sensitivity of the products fully in harmony
with the EC’s. It is sufficient to differentiate between two product categories, namely
non-sensitive and non-sensitive products.
Tariff duties on non-sensitive products are entirely suspended, while duties on sensitive
products are subject to tariff reductions (3.5 points for ad valorem duties and 30 per cent for
specific duties)
.
Finally, Turkey adopted the same tariff duties with the EC, neither higher nor lower, for GSP
products.
Turkey has reserved the right to suspend preferential treatment for GSP products under certain
circumstances.
4.
Graduation mechanism (Country/Sector)
Turkey applied the graduation mechanism for the list concerned in line with the EC’s
application (see tables 3 and 4).
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Table 1
A.
List of Turkey's GSP beneficiary countries and territories
Countries Sectors Excluded
United Arab Emirates
Antigua and Barbuda
Anguilla
Netherlands Antilles
AQ Antarctica
Argentina
American Samoa
Aruba
Azerbaijan
Barbados Bahrain Bermuda
Brunei Darussalam
Botswana
Brazil 4 ; 9
Bahamas
Bouvet Island
Belarus Belize Cocos Islands (or Keeling Islands)
Congo
Côte d'Ivoire
Cook Islands
Chile
Cameroon
People's Republic of China 6; 7; 8; 9; 10; 11(a); 11(b); 12; 13; 14; 15; 16; 17; 18; 20 Cuba
Christmas Islands
Dominica
Dominican Republic
Algeria 5 Egypt Fiji
Falklands Islands
Federated States of Micronesia
Gabon Grenada Ghana Gibraltar
Greenland
South Georgia and South Sandwich Islands
Guam Guyana Heard and McDonald Islands
Indonesia 3; 9
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Countries Sectors Excluded Iran (Islamic Republic of)
Jamaica Jordan Kenya Kyrgyzstan
St Kitts and Nevis
Kuwait
Cayman Islands
Kazakhstan
Lebanon
St Lucia
Libyan Arab Jamahiriya
Morocco
Marshall Islands
Macau
Northern Mariana Islands
Montserrat Mauritius
Mexico
Malaysia 3
Namibia
New Caledonia
Norfolk Island
Nigeria Nauru
Niue Island
Oman
French Polynesia
Papua New Guinea
Philippines
Pakistan
St Pierre and Miquelon
Pitcairn Palau Paraguay Qatar Russian Federation 6; 10; 15
Saudi Arabia
Seychelles
Santa Helena
Suriname
Syrian Arab Republic
Swaziland Turks and Caicos Islands
French Southern territories
Thailand 14; 17
Tajikistan
Tokelau
Tonga
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Countries Sectors Excluded Uruguay
Uzbekistan
St Vincent and Northern Grenadines Virgin Islands (British)
Virgin Islands (USA)
Viet Nam
Wallis and Futuna Islands
Mayotte
South Africa 17
Zimbabwe
B.
Beneficiary Countries of Special Incentive Arrangements
Bolivia MongoliaEcuador Moldova (Republic of)
El Salvador Nicaragua
Guatemala Panama
Georgia Peru
Honduras Sri Lanka
Colombia Venezuela
Costa Rica
C.
Least Developed Countries (LDCs)
Afghanistan Malawi
Angola Maldives Bangladesh Mali
Benin Mauritania
Bhutan Mozambique
Burkina Faso Myanmar*
Burundi Nepal
Cape Verde Niger
Djibouti Central African Republic
Chad Rwanda
Equatorial Guinea Samoa
Eritrea São Tomé and Príncipe
Ethiopia Senegal
Gambia Sierra Leone
Guinea Solomon Islands
Guinea-Bissau Somalia
Haiti Sudan
Cambodia Timor-Leste
Kiribati Tanzania (United Republic of)
Comoros Togo
Democratic Republic of Congo Tuvalu Lao People's Democratic Republic Uganda
Lesotho Vanuatu
Liberia Yemen
Madagascar Zambia * The preferences in all chapters granted under GSP are suspended for a temporary period for Myanmar. The customs duty rates indicated in the column of MFN are applied for this country.
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PART II:
RULES OF ORIGIN UNDER THE GSP SCHEME OF TURKEY
1. Explanatory notes
In the context of the Generalized System of Preferences, Turkey has granted tariff preferences
to the beneficiary countries
1as from 1 January 2002 as a result of the customs union between
Turkey and the European Community which is based on Association Council Decision No
1/95 between Turkey and the European Community.
The rules of origin are regulated by the “Decision on Determination of Origin of Goods
Benefiting from Preferential Regime for the Purposes of the Generalised System of
Preferences No. 2001/3485” (hereinafter referred to as "Decision") which was published in
the Turkish Official Gazette on 30 December 2001 and amended by the Decisions which
were published in the Official Gazette of the Republic of Turkey on 9 October 2003/25254
and 20 March 2004/25408)
The Decision regulates the procedures and principles for determining the origin of goods
benefiting from the preferential regime at trade with Turkey for the purposes of the
Generalized System of Preferences. The provisions of the Decision are in accordance with the
ones of the “Commission Regulation No 1602/2000 amending Regulation No. 2454/93 laying
down provisions for the implementation of Council Regulation No 2193/92 establishing the
Community Customs Code” and Commission Regulation No 881/2003 of 21 May 2003.
Goods to benefit from preferential treatment under the Turkish GSP scheme must meet the
following main three requirements:
1.
The exporting country must be designated as the beneficiary country;
2.
The product must be eligible for the GSP treatment; and
3.
The product must meet the origin criteria.
Concerning the origin criteria, goods exported from the beneficiary country to Turkey must
comply with the requirements of rules of origin if they are to benefit from the preferential
tariff treatment, provided that they are under the GSP scheme. Goods not complying with the
rules of origin requirements will be denied preferential treatment and the normal duty rate will
apply to these goods.
The rules of origin under the Turkish GSP scheme comprise the following elements:
¾
Origin Criteria
¾
Direct Consignment
¾
Documentary Evidence
1
These countries are available in Annex III of Turkish Import Regime (http://www.dtm.gov.tr/ab/ingilizce/gsp%20ingilizce.htm)
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1.1. Origin
Criteria
Article 3, 4, 6 and 7 of the Decision refer to the conditions of products to be considered as
originating in Turkey or in a beneficiary country. Article 5 concerns cumulation with Norway,
Switzerland and the European Community (Diagonal Cumulation). Article 13 sets out the
provision with Regional Cumulation.
2Wholly Obtained Products
(Article 6)
The following shall be considered as wholly obtained in Turkey or in a beneficiary country:
(1)
mineral products extracted from its soil or from its seabed;
(2)
vegetable products harvested there;
(3)
live animals born and raised there;
(4)
products from live animals raised there;
(5)
products obtained by hunting or fishing conducted there;
(6)
products of sea fishing and other products taken from the sea outside its territorial
waters by its vessels;
(7)
products made on board its factory ships exclusively from the products referred to in
subparagraph (6);
(8)
used articles collected there fit only for the recovery of raw materials;
(9)
waste and scrap resulting from manufacturing operations conducted there;
(10)
products extracted from the seabed or below the seabed which is situated outside its
territorial waters but where it has exclusive exploitation rights;
(11)
goods produced there exclusively from products specified in subparagraphs (1) to (10).
(a)
The terms 'its vessels' and 'its factory ships' in paragraph (a)(6) and (7) shall apply
only to vessels and factory ships:
(1)
which are registered or recorded in the Republic of Turkey or in the beneficiary
country,
(2)
which sail under the flag of the Republic of Turkey or of a beneficiary country,
(3)
which are at least 50 % owned by nationals of the Republic of Turkey or of the
beneficiary country or by a company with its head office in the Republic of
Turkey or in that country, of which the manager or managers, Chairman of the
Board of Directors or of the Supervisory Board, and the majority of the
members of such boards are nationals of the Republic of Turkey or of that
beneficiary country and of which, in addition, in the case of companies, at least
half the capital belongs to the Republic of Turkey or that beneficiary country
or to public bodies or nationals of the Republic of Turkey or of that beneficiary
country,
(4)
of which the master and officers are nationals of the Republic of Turkey or of
the beneficiary country, and
(5)
of which at least 75 % of the crew are nationals of the Republic of Turkey or of
the beneficiary country.
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(b)
Vessels operating on the high seas, including factory ships on which the fish
caught is worked or processed, shall be considered as part of the territory of the
Republic of Turkey or of the beneficiary country to which they belong, provided
that they satisfy the conditions set out in paragraph (b).
Products which have undergone sufficient working or processing
(Article 7)
Products which are not wholly obtained are considered to be sufficiently worked or processed
when the conditions set out in the list in Annex II of the Decision are fulfilled.
On the other hand, non-originating materials may be used in the manufacture of a product
provided that (a) their total value does not exceed 10 per cent of the ex-works price of the
product; (b) any of the percentages given in the list for the maximum value of non-originating
materials are not exceeded through the application of this paragraph.
Bilateral Cumulation
(Article 4)
Materials originating in Turkey shall be considered as materials originating in a beneficiary
country when incorporated into a product obtained there. It shall not be necessary that such
materials have undergone sufficient working or processing, provided they have undergone
working or processing going beyond the operations referred to in Article 8 of the decision.
Insufficient Working or Processing
(Article 8)
The following operations shall be considered as insufficient working or processing to confer
the status of originating products
(a)
preserving operations to ensure that the products remain in good condition during
transport and storage;
(b)
breaking-up and assembly of packages;
(c)
washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d)
ironing or pressing of textiles;
(e)
simple painting and polishing operations;
(f)
husking, partial or total milling, polishing and glazing of cereals and rice;
(g)
operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h)
peeling, stoning and shelling, of fruits, nuts and vegetables;
(i)
sharpening, simple grinding or simple cutting;
(j)
sifting, screening, sorting, classifying, grading, matching; (including the
making-up of sets of articles);
(k)
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards
and all other simple packaging operations;
(l)
affixing or printing marks, labels, logos and other like distinguishing signs on
products or their packaging;
(m)
simple mixing of products, whether or not of different kinds, where one or more
components of the mixtures do not meet the conditions laid down in this section to
enable them to be considered as originating in a beneficiary country or in Turkey;
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(n)
simple assembly of parts of articles to constitute a complete article or disassembly
of products into parts;
(o)
a combination of two or more of the operations specified in points (a) to (n);
(p)
slaughter of animals.
Cumulation with Norway, Switzerland and the European Community
(Article 5)
Article 5 lays down the provision for cumulation with Norway, Switzerland and EC. However,
this Article will not be applicable until the necessary agreements have been made between
these countries.
Regional Cumulation
(Article 13)
According to Article 13 of the decision, regional cumulation is applicable, which means that
products originating in any of the countries of that regional group and used in further
manufacture in another country of the group shall be treated as if they originated in the
country of further manufacture.
Three regional economic groups may utilize the Turkish GSP Scheme. These are:
Group 1:
Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand,
Viet Nam;
Group 2:
Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua,
Panama, Peru, Venezuela,
Group 3:
Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka.
On the other hand, the provisions relating to the regional cumulation shall be applied provided
that these rules, as between the countries of the regional group, are identical to those laid
down in this Decision and each country of the regional group has undertaken to comply or
ensure compliance with the terms of this Decision and to provide the administrative
cooperation necessary both to Turkey and to the other countries of the regional group in order
to ensure the correct issue of certificates of origin Form A and the verification of certificates
of origin Form A and invoice declarations.
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1.2. Direct
Consigment
According to Article 22 of the Decision, preferential treatment shall only be applied to the
products fulfilling the requirements of this Decision and transported directly between Turkey
and the beneficiary country.
This requirement aims to ensure that goods shipped from a beneficiary country are the same
goods as those presented at the port of entry into Turkey and have not been manipulated or
further processed in third countries during shipment.
1.3. Documentary
Evidence
(a) Products originating in the beneficiary country shall benefit from the Generalized
System of Preferences, upon import to Turkey, upon submission of either the Certificate
of Origin Form A or the Invoice Declaration.
Certificate of Origin Form A
Originating products within the meaning of the Decision shall be eligible, upon import to the
Republic of Turkey, to benefit from the preferential regime upon submission of a certificate of
origin Form A which is issued by the customs authorities or by other competent governmental
authorities of the beneficiary country.
Invoice Declaration
An invoice declaration may be made out if the products concerned can be considered as
originating in Turkey or in a beneficiary country and fulfil the other requirements of the
Decision. The invoice declaration may be either made out by an approved exporter of the
Republic of Turkey or by any exporter for any consignment consisting of one or more
packages containing originating products whose total value does not exceed EUR 6000.
Certificate of origin Form A issued retrospectively and duplicated
A certificate of origin Form A may be exceptionally issued after export of products in the
following cases:
•
it was not issued at the time of export because of errors and involuntary omissions or
special circumstances
•
It is demonstrated to the satisfaction of the competent governmental authorities that a
certificate of origin Form A was issued but not accepted upon import for technical
reasons.
In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter of a
certificate of origin Form A, the exporter may apply to the governmental authorities which
issued it for a duplicate to be made out on the basis of the export documents in their
possession.
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(b) Upon export from Turkey to the beneficiary countries in order to benefit from
bilateral cumulation for goods originating in Turkey and fulfilling the other
requirements of the Decision, evidence of the originating status of products shall be
furnished by either an EUR.1 movement certificate or an invoice declaration.
The procedures and principles of use of EUR.1 Movement Certificates issued and invoice
declarations are laid down in the “Regulation on Movement Certificate of EUR.1 and Invoice
Declaration To Be Issued On Exportation Under The Generalised System of Preferences of
Turkey” which is published on the Turkish Official Gazette numbered 24704 on 23 April
2002.
Non-commercial Products
Products sent as small packages from private persons the value of which does not exceed
EUR 500 and ones forming part of travellers' personal luggage the total value of which does
not exceed EUR 1200 shall be admitted as originating without requiring the submission of
proof of origin.
Validity of Proof of Origin
Proof of origin shall be valid for ten months from the date of issue in the exporting country
and shall be submitted within the said period to the customs authorities of the importing
country.
Subsequent Verification
The information provided on certificates of origin Form A and invoice declarations may be
verified at random or whenever the customs authorities of Turkey have reasonable doubt as to
the authenticity of the document or the accuracy of the information regarding the origin of the
goods.
When an application for subsequent verification has been made, such verification shall be
carried out and its results communicated to Turkey within a maximum of six months. If in
cases of reasonable doubt there is no reply within the six months 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, a second communication shall be send to the competent authorities.
If after the second communication the results of the verification are not communicated to the
requesting authorities within four months, or if these results do not allow the authenticity of
the document in question or the real origin of the products to be determined, the requesting
authorities shall, except in exceptional circumstances, refuse entitlement to the preferential
regime.
Validity
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2.
Consolidated Decision on Determination of Origin of Goods
Benefiting from Preferential Regime for the Purposes of the
Generalized System of Preferences
(*
Published in the Official Gazette of the Republic of Turkey on 30
December
2001/24626)
(**
Amended by the Decision which was published in the Official Gazette of the Republic
of Turkey on 9
October 2003/25254)
(***
Amended by the Decision which was published in the Official Gazette of the Republic
of Turkey on 20 March 2004/25408)
SECTION I
Purpose, Scope and Definitions
Purpose and Scope
Article 1 - This Decision shall regulate procedures and principles on determining the
origin of goods benefiting from the preferential regime at trade to the Republic of
Turkey for the purposes of the Generalized System of Preferences, according to
Article 22(b) of Customs Law no. 4458.
Definitions
Article 2 - For the purposes of this Decision:
(a) 'Undersecretariat’ means the Undersecretariat of Customs;
(b)
'manufacture' means any kind of working or processing including assembly or
specific operations;
(c)
'material' means any ingredient, raw material, component or part, etc., used in
the manufacture of the product;
(d)
'product' means the product being manufactured, even if it is intended for later
use in another manufacturing operation;
(e)
'goods' means both materials and products;
(f)
'customs value' means the value as determined in accordance with the 1994
Agreement on implementation of Article VII of the General Agreement on
Tariffs and Trade (WTO Agreement on customs valuation);
(g)
'ex-works price' means the price paid for the product ex-works to the
manufacturer in whose undertaking the last working or processing is carried
out, provided that the price includes the value of all the materials used, minus
any internal taxes which are, or may be, repaid when the product obtained is
exported;
(h)
'value of materials' means the customs value at the time of importation of the
non-originating materials used, or, if this is not known and cannot be
ascertained, the first ascertainable price paid for the materials in the Republic
of Turkey or the beneficiary country;
(i)
‘value of originating materials’ means the value of such materials as defined in
(h) applied mutatis mutandis;
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(j)
'chapters' and 'headings' mean the chapters and the headings (four-digit codes)
used in the nomenclature which makes up the Harmonized Commodity
Description and Coding System referred as “the Harmonized System” or “HS”
in this Decision;
(k)
'classified' refers to the classification of a product or material under a particular
heading;
(l)
'consignment' means products which are either sent simultaneously from one
exporter to one consignee or covered by a single transport document covering
their shipment from the exporter to the consignee or, in the absence of such
document, by a single invoice;
(m)
‘territories’ includes territorial waters;
(n)
‘proof of origin’ means the certificate of origin Form A, EUR.1 Movement
Certificate or invoice declaration;
(o)
‘the certificate of origin Form A’ means the proof of origin, a specimen of
which appears in Annex III, issued properly by the customs authorities or other
competent governmental authorities in order to be able to benefit the
originating products from the preferential regime for the purposes of the
Generalized System of Preferences upon their import to the Republic of
Turkey;
(p)
‘EUR.1 Movement Certificate’ means the proof of origin, a specimen of which
appears in Annex IV, issued properly by the customs authorities or made out
by institutions authorized by those authorities and then endorsed by the
customs authorities in order to be able to benefit the products originating in the
Republic of Turkey from the provisions of cumulation for the purposes of the
Generalized System of Preferences;
(q)
‘application form for EUR.1 Movement Certificate’ means the form, a
specimen of which appears in Annex IV, which should be filled in order to
demand a EUR.1 Movement Certificate by the exporter or his authorized
representative;
(r)
‘invoice declaration’ means the declaration, the text of which appears in Annex
V, made out properly by the exporter on an invoice, a delivery note or any
other commercial document;
(s)
‘beneficiary country’ means the developing countries benefiting from the
preferential treatment of the Republic of Turkey for the purposes of the
Generalized System of Preferences;
(t)
‘least developed country’ means the countries listed in Annex VII among the
countries concerned by this Decision.
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SECTION II
CHAPTER I
Definition of the Concept of Originating Products
Rules of Origin
Article 3 - For the purposes of this Decision, the following products shall be
considered as originating in the Republic of Turkey or a beneficiary country:
(a)
products wholly obtained in the Republic of Turkey or a beneficiary country
within the meaning of Article 6;
(b)
products obtained in the Republic of Turkey or a beneficiary country in the
manufacture of which products other than those referred to in (a) are used,
provided that the said products have undergone sufficient working or
processing in the Republic of Turkey or a beneficiary country within the
meaning of Article 7.
Bilateral Cumulation
Article 4 - Materials originating in Turkey shall be considered as materials originating
in a beneficiary country when incorporated into a product obtained there. It shall not
be necessary that such materials have undergone sufficient working or processing,
provided they have undergone working or processing going beyond the operations
referred to in Article 8.
Cumulation with Norway, Switzerland and the European Community
Article 5 - In so far as Norway, Switzerland and the European Community (EC) grant
generalized tariff preferences to products originating in the beneficiary countries and
apply a definition of the concept of origin corresponding to that set out in this
Decision, products originating in the Republic of Turkey, Norway, Switzerland or the
EC which are subject in a beneficiary country to working or processing going beyond
that described in Article 8 shall be considered as originating in that beneficiary
country.
The provisions of the first paragraph shall apply only to products originating in the
Republic of Turkey, Norway Switzerland or the EC (according to the rules of origin
relative to the tariff preferences in question) which are exported direct to the
beneficiary country. The provisions of the first paragraph shall not apply to products
falling within Chapters 1 to 24 of the Harmonized System.
The provisions of this Article shall apply on condition that Norway, Switzerland and
the EC grant, by reciprocity, the same treatment to products of the Republic of Turkey.
The date from which the provisions of this Article would apply shall be communicated
by the Undersecretariat.
(23)
Wholly Obtained Products
Article 6 – For the purposes of this Decision;
(a)
The following shall be considered as wholly obtained in the Republic of
Turkey or in a beneficiary country:
(1)
mineral products extracted from its soil or from its seabed;
(2)
vegetable products harvested there;
(3)
live animals born and raised there;
(4)
products from live animals raised there;
(5)
products obtained by hunting or fishing conducted there;
(6)
products of sea fishing and other products taken from the sea outside its
territorial waters by its vessels;
(7)
products made on board its factory ships exclusively from the products
referred to in subparagraph (6);
(8)
used articles collected there fit only for the recovery of raw materials;
(9)
waste and scrap resulting from manufacturing operations conducted
there;
(10) products extracted from the seabed or below the seabed which is
situated outside its territorial waters but where it has exclusive
exploitation rights;
(11) goods produced there exclusively from products specified in
subparagraphs (1) to (10).
(b)
The terms 'its vessels' and 'its factory ships' in paragraph (a)(6) and (7) shall
apply only to vessels and factory ships:
(1)
which are registered or recorded in the Republic of Turkey or in the
beneficiary country,
(2)
which sail under the flag of the Republic of Turkey or of a beneficiary
country,
(3)
which are at least 50 % owned by nationals of the Republic of Turkey
or of the beneficiary country or by a company having its head office in
the Republic of Turkey or in that country, of which the manager or
managers, Chairman of the Board of Directors or of the Supervisory
Board, and the majority of the members of such boards are nationals of
the Republic of Turkey or of that beneficiary country and of which, in
addition, in the case of companies, at least half the capital belongs to
the Republic of Turkey or that beneficiary country or to public bodies
or nationals of the Republic of Turkey or of that beneficiary country,
(4)
of which the master and officers are nationals of the Republic of
Turkey or of the beneficiary country, and
(5)
of which at least 75 % of the crew are nationals of the Republic of
Turkey or of the beneficiary country.
(c)
Vessels operating on the high seas, including factory ships on which the fish
caught is worked or processed, shall be considered as part of the territory of the
Republic of Turkey or of the beneficiary country to which they belong,
provided that they satisfy the conditions set out in paragraph (b).
(24)
Sufficiently Worked or Processed Products
Article 7 - For the purposes of Article 3;
(a)
Products which are not wholly obtained are considered to be sufficiently
worked or processed when the conditions set out in the list in Annex II are
fulfilled.
(b)
The conditions referred to in (a) indicate, for all products covered by this
Decision, the working or processing which must be carried out on
non-originating materials used in manufacturing and apply only in relation to
such materials.
(c)
If a product which has acquired originating status by fulfilling the conditions
set out in the list is used in the manufacture of another product, the conditions
applicable to the product in which it is incorporated do not apply to it, and no
account shall be taken of the non-originating materials which may have been
used in its manufacture.
Notwithstanding paragraph
1, non-originating materials which, according to the
conditions set out in the list, should not be used in the manufacture of a product may
nevertheless be used, provided that:
(a)
their total value does not exceed 10 per cent of the ex-works price of the
product;
(b)
any of the percentages given in the list for the maximum value of
non-originating materials are not exceeded through the application of this
subparagraph.
The sSecond paragraph shall not apply to products falling within Chapters 50 to 63 of
the Harmonized System.
Insufficient Working or Processing
Article 8 - Without prejudice to paragraph 2 of this Article, the following operations
shall be considered as insufficient working or processing to confer the status of
originating products, whether or not the requirements of Article 7 are satisfied:
(a)
preserving operations to ensure that the products remain in good condition
during transport and storage;
(b)
breaking-up and assembly of packages;
(c)
washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d)
ironing or pressing of textiles;
(e)
simple painting and polishing operations;
(f)
husking, partial or total milling, polishing and glazing of cereals and rice;
(g)
operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h)
peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening,
simple
grinding or simple cutting;
(j)
sifting, screening, sorting, classifying, grading, matching; (including the
making-up of sets of articles);
(k)
simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or
boards and all other simple packaging operations;
(25)
(l)
affixing or printing marks, labels, logos and other like distinguishing signs on
products or their packaging;
(m)
simple mixing of products, whether or not of different kinds, where one or
more components of the mixtures do not meet the conditions laid down in this
section to enable them to be considered as originating in a beneficiary country
or in Turkey;
(n)
simple assembly of parts of articles to constitute a complete article or
disassembly of products into parts;
(o)
a combination of two or more of the operations specified in points (a) to (n);
(p)
slaughter of animals.
All the operations carried out in either Turkey or in a beneficiary country on a given
product shall be considered together when determining whether the working or
processing undergone by that product is to be regarded as insufficient within the
meaning of paragraph 1.
CHAPTER II
Unit of Qualification, Accessories, Spare Parts, Tools, Sets and Neutral
Elements
Unit of Qualification
Article 9 - The unit of qualification for the application of the provisions of this
Decision shall be the particular product which is considered as the basic unit when
determining classification using the nomenclature of the Harmonized System.
Accordingly, it follows that:
(a)
when a product composed of a group or assembly of articles is classified under
the terms of the Harmonized System in a single heading, the whole constitutes
the unit of qualification;
(b)
when a consignment consists of a number of identical products classified under
the same heading of the Harmonized System, each product must be taken
individually when applying the provisions of this Decision.
Where, under general rule 5 of the Harmonized System, packaging is included with
the product for classification purposes, it shall be included for the purposes of
determining origin.
Accessories, Spare Parts and Tools
Article 10 - Accessories, spare parts and tools dispatched with a piece of equipment,
machine, apparatus or vehicle, which are part of the normal equipment and included in
the price thereof or which are not separately invoiced, shall be regarded as one with
the piece of equipment, machine, apparatus or vehicle in question.
(26)
Sets
Article 11 - Sets, as defined in General Rule 3 of the Harmonized System, shall be
regarded as originating when all the component products are originating. Nevertheless,
when a set is composed of originating and non-originating products, the set as a whole
shall be regarded as originating, provided that the value of the non-originating
products does not exceed 15 per cent of the ex-works price of the set.
Neutral Elements
Article 12 - In order to determine whether a product originates, it shall not be
necessary to determine the origin of the following which might be used in its
manufacture:
(a)
energy and fuel;
(b) plant
and
equipment;
(c)
machines and tools;
(d)
goods which do not enter and which are not intended to enter into the final
composition of the product.
CHAPTER III
Regional Cumulation
Regional Cumulation
Article 13 - By way of derogation from Articles 3 to 5, for the purposes of
determining whether a product manufactured in a beneficiary country which is a
member of a regional group originates therein with the meaning of that Article,
products originating in any of the countries of that regional group and used in further
manufacture in another country of the group shall be treated as if they originated in the
country of further manufacture (regional cumulation).
The country of origin of the final product shall be determined in accordance with
Article 15.
Regional Groups
Article 14 - Regional cumulation shall apply to three separate regional groups of
beneficiary countries benefiting from the Generalized System of Preferences:
Group 1:
Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines,
Singapore, Thailand, Viet Nam;
Group
2: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala,
Honduras, Nicaragua, Panama, Peru, Venezuela;
(27)
Group 3:
Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka.
The expression 'regional group' shall be taken to mean Group 1, Group 2 or Group 3,
as the case may be.
Determination of Origin in Regional Cumulation
Article 15 – When goods originating in a country which is a member of a regional
group are worked or processed in another country of the same regional group, they
shall have the origin of the country of the regional group where the last working or
processing was carried out, provided that:
(a)
the value added there, as defined in paragraph 3 of this Article, is greater than
the highest customs value of the products used originating in any one of the
other countries of the regional group, and
(b)
the working or processing carried out there exceeds that set out in Article 8 and,
in the case of textile products, also those operations referred to at Annex 6.
When the conditions of original in paragraph 1(a) and (b) are not satisfied, the
products shall have the origin of the country of the regional group which accounts for
the highest customs value of the originating products coming from other countries of
the regional group.
'Value added' means the ex-works price minus the customs value of each of the
products incorporated which originated in another country of the regional group.
Proof of Origin in Regional Cumulation
Article 16 - Proof of the originating status of goods exported from a country of a
regional group to another country of the same group to be used in further working or
processing, or to be re-exported where no further working or processing takes place,
shall be established by a certificate of origin Form A issued in the first country.
Proof of the originating status, acquired or retained under the terms of this Chapter, of
goods exported from a country of a regional group to the Republic of Turkey, shall be
established by a certificate of origin Form A issued or an invoice declaration made out
in that country on the basis of a certificate of origin Form A issued according to the
provisions of paragraph 1.
The country of origin shall be marked in box 12 of the certificate of origin Form A or
on the invoice declaration, that country being:
¾
in the case of products exported without further working or processing
according to paragraph 1, the country of manufacture;
¾
in the case of products exported after further working or processing, the
country of origin as determined in accordance with paragraph 1 of Article 15.
(28)
Necessary Conditions for the Implementation of Regional Cumulation
Article 17 - Articles 13 to 16 shall apply only where:
(a)
the rules regulating trade in the context of regional cumulation, as between the
countries of the regional group, are identical to those laid down in this
Decision;
(b)
each country of the regional group has undertaken to comply or ensure
compliance with the terms of this Decision and to provide the administrative
cooperation necessary both to the Republic of Turkey and to the other
countries of the regional group in order to ensure the correct issue of
certificates of origin Form A and the verification of certificates of origin Form
A and invoice declarations.
This undertaking shall be transmitted via diplomatic channels to the Republic of
Turkey through the Secretariat of the regional group.
The Secretariats are as follows:
Group 1: the General Secretariat of the Association of South-East Asian Nations
(ASEAN)
Group 2: the Andean Community – Central American Common Market and Panama
Permanent Joint Committee on Origin (Comité Conjunto Permanente de
Origen Comunidad Andina-Mercado Común Centroamericano y Panamá);
Group 3: the Secretariat of the South Asian Association for Regional Cooperation
(SAARC)
as the case may be.
The Undersecretariat shall announce that the conditions set out in paragraph 1 have
been satisfied, in the case of each regional group. This Chapter concerning regional
cumulation shall not be applied unless that announcement is made.
Article 22(1)(b) shall not apply to products originating in any of the countries of the
regional group when they pass through the territory of any of the other countries of the
regional group, whether or not further working or processing takes place there.
SECTION III
Derogation for the Least Developed Countries
Derogation for the Least Developed Countries
Article 18 - Derogations from the provisions of this Decision may be made in favour
of the least-developed beneficiary countries benefiting from the Generalized System
of Preferences when the development of existing industries or the creation of new
industries justifies them. For this purpose, the country concerned shall submit a
(29)
request via diplomatic channels for a derogation together with the reasons for the
request in accordance with paragraph 2 of Article 19.
Examination of Derogation Request
Article 19 - The examination of requests shall, in particular, take into account:
(a)
cases where the application of existing rules of origin would affect
significantly the ability of an existing industry in the country concerned to
continue its exports to the Republic of Turkey, with particular reference to
cases where this could lead to business closures;
(b)
specific cases where it can be clearly demonstrated that significant investment
in an industry could be deterred by the rules of origin and where a derogation
encouraging implementation of the investment programme would enable the
rules to be satisfied by stages;
(c)
the economic and social impact of the decision to be taken especially in respect
of employment in the beneficiary countries and the Republic of Turkey.
In order to facilitate the examination of requests for derogation, the country making
the request shall furnish in support of its request the fullest possible information,
covering in particular the points listed below:
(a)
description of the finished product,
(b)
nature and quantity of materials originating in a third country,
(c) manufacturing
process,
(d) value
added,
(e)
the number of employees in the enterprise concerned,
(f)
the anticipated volume of the exports to the Republic of Turkey,
(g)
other possible sources of supply for raw materials,
(h)
reasons for the duration requested,
(i) other
observations.
The decision taken as a consequence of the evaluation of the derogation request shall
be communicated by diplomatic channels. The decision concerning requests accepted
shall be published in the Official Gazette.
Stating of Derogation Implementation on the Certificates of
Origin Form A
Article 20 - Where use is made of a derogation, the following phrase must appear in
box 4 of the certificate of origin Form A, or on the invoice declaration laid down in
Article 26:
‘
İ
stisna – Karar No: .../...’
'Derogation - Regulation (TR) No .../...'
The provisions of Articles 18 to 20 shall apply to any prolongations.
(30)
SECTION IV
Territorial Requirements
Principle of Territoriality
Article 21 - The conditions set out in Section II for acquiring originating status must
continue to be fulfilled at all times in the Republic of Turkey or in the beneficiary
country.
If originating products exported from the Republic of Turkey or the beneficiary
country to another country are returned, they must be considered as non-originating
unless it can be demonstrated to the satisfaction of the competent authorities that:
(a)
the products returned are the same as those which were exported, and
(b)
they have not undergone any operations beyond that necessary to preserve
them in
good condition while in that country or while being exported.
Direct Transport
Article 22 – Preferential treatment shall only be applied to the products fulfilling the
requirements of this Decision and transported directly between the Republic of
Turkey and the beneficiary country. The following shall be considered as transported
directly from the beneficiary country to the Republic of Turkey or from the Republic
of Turkey to the beneficiary country:
(a)
products transported without passing through the territory of any other country,
except in the case of the territory of another country of the same regional group
where Article 13 is applied;
(b)
products constituting a single consignment transported through the territory of
countries other than the beneficiary country or the Republic of Turkey, with,
should the occasion arise, trans-shipment or temporary warehousing in those
countries, provided that the products remain under the surveillance of the
customs authorities in the country of transit or of warehousing and do not
undergo operations other than unloading, reloading or any operation designed
to preserve them in good condition;
(c)
products transported through the territory of Norway, Switzerland and EC
subsequently re-exported in full or in part to the Republic of Turkey or to the
beneficiary country, provided that the products remain under the surveillance
of the customs authorities of the country of transit or of warehousing and do
not undergo operations other than unloading, reloading or any operation
designed to preserve them in good condition;
(d)
products which are transported by pipeline without interruption across a
territory other than that of the Republic of Turkey or of the exporting
beneficiary country.
(31)
Evidence that the conditions specified in paragraph 1(b) and (c) have been fulfilled
shall be supplied to the competent customs authorities by the production of:
(a)
a single transport document covering the passage from the exporting country
through the country of transit; or
(b)
a certificate issued by the customs authorities of the country of transit:
(i)
giving an exact description of the products,
(ii)
stating the dates of unloading and reloading of the products and, where
applicable, the names of the ships or the other means of transport used,
and
(iii)
certifying the conditions under which the products remained in the
country of transit;
(c)
or failing these, any substantiating documents.
Originating products within the meaning of this Decision shall be eligible on
importation into the Republic of Turkey to benefit from the tariff preferences referred
to in Article 1 on production of a replacement certificate of origin Form A issued by
the customs authorities of Norway, Switzerland or the EC on the basis of a certificate
of origin Form A issued by the competent governmental authorities of the beneficiary
country, provided that the conditions laid down in this Article have been satisfied and
provided that Norway, Switzerland or the EC assists the Republic of Turkey by
allowing its customs authorities to verify the authenticity and accuracy of the
certificates issued. The verification procedure laid down in Articles 40 and 41 shall
apply mutatis mutandis. The time limit laid down in paragraph 1 of Article 41 shall be
extended to eight months.
Subparagraph (c) of paragraph 1 and paragraph 3 of this Article shall apply only in so
far as Norway, Switzerland and the EC, in the context of tariff preferences granted by
them to certain products originating in developing countries, apply provisions similar
to those of the Republic of Turkey. The Undersecretariat shall announce the date of
adoption by Norway, Switzerland and the EC of such provisions and the date from
which the provisions of subparagraph (c) of paragraph 1 and paragraph 3 of this
Article and the similar provisions adopted by Norway, Switzerland and the EC are
applied.
These provisions shall apply on condition that the Republic of Turkey, Norway,
Switzerland and the EC have concluded an agreement stating, among other things, that
they shall provide each other with the necessary mutual assistance in matters of
administrative cooperation.
(32)
Exhibitions
Article 23 - Originating products sent from a beneficiary country for exhibition in
another country and sold after the exhibition for importation into the Republic of
Turkey shall benefit from the tariff preferences, provided that it is shown to the
satisfaction of the competent Community customs authorities that:
(a)
an exporter has consigned these products from one of the beneficiary countries
to the country in which the exhibition is held;
(b)
the products have been sold or otherwise disposed of by that exporter to a
person in the Republic of Turkey;
(c)
the products have been consigned during the exhibition or immediately
thereafter to the Republic of Turkey in the state in which they were sent for
exhibition;
(d)
the products have not, since they were consigned for exhibition, been used for
any purpose other than demonstration at the exhibition.
A certificate of origin Form A shall be submitted to the customs authorities of the
Republic of Turkey in the normal manner. The name and address of the exhibition
must be indicated thereon. Where necessary, additional documentary evidence of the
nature of the products and the conditions under which they have been exhibited may
be required.
Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or
similar public show or display which is not organized for private purposes in shops or
business premises with a view to the sale of foreign products, and during which the
products remain under customs control.
SECTION V
CHAPTER I
Proof of Origin of Goods
Proofs of Origin
Article 24 – Products originating in the beneficiary country shall benefit from the
Generalized System of Preferences upon import into the Republic of Turkey, upon
submission of either:
(a)
a certificate of origin Form A, a specimen of which appears in Annex III; or
(b)
in the cases specified in Article 26, a declaration, the text of which appears in
Annex V, given by the exporter on an invoice, a delivery note or any other
commercial document which describes the products concerned in sufficient
detail to enable them to be identified (hereinafter referred to as the 'invoice
declaration').
(33)
Within the meaning of Article 4, upon export from the Republic of Turkey to the
beneficiary countries in order to benefit from bilateral cumulation for goods
considered as originating in the Republic of Turkey and fulfilling the other
requirements of the Decision, evidence of the originating status of products shall be
furnished by either:
(a)
the production of an EUR.1 movement certificate, a specimen of which is set
out in Annex IV; or
(b)
the production of a declaration as referred to in Article 26.
Certificate of Origin Form A
Article 25 - Originating products within the meaning of this Decision shall be eligible,
upon import into the Republic of Turkey, to benefit from the preferential regime
referred to in Article 1, provided that they have been transported directly within the
meaning of Article 22, upon submission of a certificate of origin Form A, issued by
the customs authorities or by other competent governmental authorities of the
beneficiary country, provided that the latter country has communicated to the Republic
of Turkey the information required by Article 39, and assists the Republic of Turkey
by allowing the customs authorities of Republic of Turkey to verify the authenticity of
the document or the accuracy of the information regarding the true origin of the
products in question.
A certificate of origin Form A may be issued only where it can serve as the
documentary evidence required for the purposes of the preferential regime referred to
in Article 1.
A certificate of origin Form A shall be issued only on written application from the
exporter or his authorised representative. The exporter or his authorized representative
shall submit with his application any appropriate supporting documents proving that
the products to be exported qualify for the issue of a certificate of origin Form A.
The certificate shall be issued by the competent governmental authorities of the
beneficiary country if the products to be exported can be considered as products
originating in that country within the meaning of this Decision. The certificate shall be
made available to the exporter as soon as the export has taken place or is ensured. For
the purposes of verifying whether the conditions set out in this paragraph have been
met, the competent governmental authorities shall have the right to call for any
documentary evidence or to carry out any check which they consider appropriate.
It shall be the responsibility of the competent governmental authorities of the
beneficiary country to ensure that certificates and applications are duly completed.
The completion of box 2 of the certificate of origin Form A shall be optional. Box 12
shall be duly completed by indicating “Turkey”. The date of issue of the certificate of
origin Form A shall be indicated in box 11. The signature to be entered in that box,
which is reserved for the competent governmental authorities issuing the certificate,
shall be handwritten.
(34)
Since the certificate of origin Form A constitutes the documentary evidence for the
application of provisions concerning the preferential regime referred to in Article 1, it
shall be the responsibility of the competent governmental authorities of the exporting
country to take any steps necessary to verify the origin of the products and to check
the other statements on the certificate.
Invoice Declaration
Article 26 - The invoice declaration referred to in subparagraphs (b) of paragraphs 1
and 2 of Article 24 may be made out:
(a)
by an approved exporter of the Republic of Turkey within the meaning of
Article 38, or
(b)
by any exporter for any consignment consisting of one or more packages
containing originating products whose total value does not exceed EUR 6000,
and provided that the assistance referred to paragraph 1 of Article 25 applies to
this procedure.
An invoice declaration may be made out if the products concerned can be considered
as originating in the Republic of Turkey or in a beneficiary country, and fulfil the
other requirements of this Decision.
The exporter making out an invoice declaration shall be prepared to submit at any time,
at the request of the customs or other competent governmental authorities of the
exporting country, all appropriate documents proving the originating status of the
products concerned as well as the fulfilment of the other requirements of this Decision.
An invoice declaration shall be made out by the exporter in either Turkish, French or
English by typing, stamping or printing on the invoice, the delivery note or any other
commercial document, the declaration, the text of which appears in Annex V. If the
declaration is handwritten, it shall be written in ink in printed characters.
Invoice declarations shall bear the original, handwritten signature of the exporter.
However, an approved exporter within the meaning of Article 38 shall not be required
to sign such declarations provided that he gives the customs authorities a written
undertaking that he accepts full responsibility for any invoice declaration which
identifies him as if it bore his handwritten signature.
In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be
subject to the following special conditions:
(a)
one invoice declaration shall be made out for each consignment;
(b)
if the goods contained in the consignment have already been subject to
verification in the exporting country by reference to the definition of
'originating products', the exporter may refer to this check in the invoice
declaration.
The provisions of the paragraph 6 shall not exempt exporters from complying with
any other formalities required under customs or postal regulations.
(1)
Countries Incentives
9202101000 Violins 0 0 0 3.2
9202109000 Other 0 0 0 3.2
9202903000 Guitars 0 0 0 3.2
9202908000 Other 0 0 0 3.2
9205100000 Brass-wind instruments 0 0 0 3.2
9205901000 Accordions and similar instruments 0 0 0 3.7
9205903000 Mouth organs 0 0 0 3.7
9205905000 Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds
0 0 0 3.7
9205909000 Other 0 0 0 3.7
9206000000 Percussion musical instruments (for example, drums, xylophones, cymbals,castanets, maracas)
0 0 0 3.2
9207101000 Organs 0 0 0 3.2
9207103000 Digital-pianos 0 0 0 3.2
9207105000 Synthesizers 0 0 0 3.2
9207108000 Other 0 0 0 3.2
9207901000 Guitars 0 0 0 3.7
9207909000 Other 0 0 0 3.7
9208100000 Musical boxes 0 0 0 2.7
9208900000 Other 0 0 0 3.2
9209300000 Musical instrument strings 0 0 0 2.7
9209910000 Parts and accessories for pianos 0 0 0 2.7 9209920000 Parts and accessories for the musical instruments of
heading 9202
0 0 0 2.7
9209940000 Parts and accessories for the musical instruments of heading 9207
0 0 0 2.7
9209992000 Parts and accessories for the musical instruments of heading 9205
0 0 0 2.7
9209994000 Metronomes, tuning forks and pitch pipes 0 0 0 3.2
9209995000 Mechanisms for musical boxes 0 0 0 1.7
9209997000 Other 0 0 0 2.7
9401200000 Seats of a kind used for motor vehicles 0 0 0 3.7
9401510000 Of bamboo or rattan 0 0 0 5.6
9401590000 Other 0 0 0 5.6
9401901000 Of seats of a kind used for aircraft 0 0 0 1.7
9401903000 Of wood 0 0 0 2.7
9401908000 Other 0 0 0 2.7
9403401000 Fitted kitchen units 0 0 0 2.7
9403409000 Other 0 0 0 2.7
9403810000 Of bamboo or rattan 0 0 0 5.6
9403890000 Other 0 0 0 5.6
9403901000 Of metal 0 0 0 2.7
9403903000 Of wood 0 0 0 2.7
9403909000 Of other materials 0 0 0 2.7
9404100000 Mattress supports 0 0 0 3.7
9404211000 Of rubber 0 0 0 3.7
9404219000 Of plastics 0 0 0 3.7
9404291000 Spring interior 0 0 0 3.7
9404299000 Other 0 0 0 3.7
9404300000 Sleeping bag 0 0 0 3.7
9404901000 Filled with feathers or down 0 0 0 3.7
9404909000 Other 0 0 0 3.7
9405102100 Of a kind used with filament lamps (b) 0 0 1.2 4.7
9405102800 Other (b) 0 0 1.2 4.7
9405103000 Of ceramic materials 0 0 1.2 4.7
(2)
Countries Incentives
9405105090 Other lighting device 0 0 0 3.7
9405109110 Of leather or composition leather 0 0 0 2.7
9405109120 Of wood 0 0 0 2.7
9405109130 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405109140 Of monumental stone 0 0 0 2.7
9405109150 Of base metals (b) 0 0 0 2.7
9405109190 Other 0 0 0 2.7
9405109810 Of leather or composition leather 0 0 0 2.7
9405109820 Of wood 0 0 0 2.7
9405109830 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405109840 Of monumental stone 0 0 0 2.7
9405109850 Of base metals 0 0 0 2.7
9405109890 Other 0 0 0 2.7
9405201100 Of a kind used with filament lamps 0 0 1.2 4.7
9405201900 Other 0 0 1.2 4.7
9405203000 Of ceramic materials 0 0 1.2 4.7
9405205000 Of glass 0 0 0 3.7
9405209110 Of base metals 0 0 0 2.7
9405209120 Of leather or composition leather 0 0 0 2.7
9405209130 Of wood 0 0 0 2.7
9405209140 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405209150 Of monumental stone 0 0 0 2.7
9405209910 Of base metals 0 0 0 2.7
9405209920 Of leather or composition leather 0 0 0 2.7
9405209930 Of wood 0 0 0 2.7
9405209940 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405209950 Of monumental stone 0 0 0 2.7
9405300000 Lighting sets of a kind used forChristmas trees 0 0 0 3.7
9405401000 Searchlights and spotlights 0 0 0 3.7
9405403100 Of a kind used with filament lamps 0 0 1.2 4.7 9405403500 Of a kind used with tubular fluorescent lamps 0 0 1.2 4.7
9405403900 Other 0 0 1.2 4.7
9405409110 Of base metals 0 0 0 2.7
9405409120 Of leather or composition leather 0 0 0 2.7 9405409130 Of unhardened vulcanized rubber 0 0 0 2.7
9405409140 Of hardened vulcanized rubber 0 0 0 2.7
9405409150 Of wood 0 0 0 2.7
9405409160 Of monumental stone 0 0 0 2.7
9405409170 Of ceramic materials 0 0 0 2.7
9405409180 Of glass 0 0 0 2.7
9405409190 Other 0 0 0 2.7
9405409510 Of base metals 0 0 0 2.7
9405409520 Of leather or composition leather 0 0 0 2.7 9405409530 Of unhardened vulcanized rubber 0 0 0 2.7
9405409540 Of hardened vulcanized rubber 0 0 0 2.7
9405409550 Of wood 0 0 0 2.7
9405409560 Of monumental stone 0 0 0 2.7
9405409570 Of ceramic materials 0 0 0 2.7
9405409580 Of glass 0 0 0 2.7
9405409590 Other 0 0 0 2.7
9405409910 Of base metals 0 0 0 2.7
9405409920 Of leather or composition leather 0 0 0 2.7 9405409930 Of unhardened vulcanized rubber 0 0 0 2.7
(3)
Countries Incentives
9405409950 Of wood 0 0 0 2.7
9405409960 Of monumental stone 0 0 0 2.7
9405409970 Of ceramic materials 0 0 0 2.7
9405409980 Of glass 0 0 0 2.7
9405409990 Other 0 0 0 2.7
9405500010 Of plastics 0 0 0 2.7
9405500020 Of leather or composition leather 0 0 0 2.7
9405500030 Of wood 0 0 0 2.7
9405500040 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405500050 Of monumental stone 0 0 0 2.7
9405500060 Of ceramic materials 0 0 0 2.7
9405500070 Of glass 0 0 0 2.7
9405500081 Used in mine 0 0 0 2.7
9405500089 Other 0 0 0 2.7
9405602000 Of plastics (b) 0 0 1.2 4.7
9405608010 Of base metals (b) 0 0 0 2.7
9405608020 Of leather or composition leather 0 0 0 2.7
9405608030 Of wood 0 0 0 2.7
9405608040 Of ceramic materials 0 0 0 2.7
9405608050 Of glass 0 0 0 2.7
9405608090 Other 0 0 0 2.7
9405911100 Facetted glass, plates, balls, pearshaped drops, flowershaped pieces, pendants and similar articles for trimming chandeliers
0 0 2.2 5.7
9405911900 Other (for example, diffusers, ceiling lights, bowls, cups, lampshades, globes, tulipshaped pieces)
0 0 2.2 5.7
9405919010 Of projectors 0 0 0 3.7
9405919090 Other 0 0 0 3.7
9405920000 Of plastics 0 0 1.2 4.7
9405990011 Parts of the articles of subheading 9405 10 (b) 0 0 0 2.7 9405990012 Parts of the articles of subheading 9405 60(b) 0 0 0 2.7 9405990013 Of unhardened vulcanise rubber 0 0 0 2.7
9405990014 Hardened rubber 0 0 0 2.7
9405990015 Of leather or composite leather 0 0 0 2.7
9405990016 Of wood 0 0 0 2.7
9405990017 Of basketwork,wickerwork or loofah; of iron and steel; of aluminium
0 0 0 2.7
9405990018 Of paper pulp, paper and paperboard or cellulose wadding;of ceramics
0 0 0 2.7
9405990021 Of monumental stone 0 0 0 2.7
9405990022 Of copper 0 0 0 2.7
9405990029 Other 0 0 0 2.7
9406001111 Of wood 0 0 0 2.7
9406001112 Of iron or steel 0 0 0 2.7
9406001113 Of plastics 0 0 0 2.7
9406001114 Of cement; of concrete or of artificial stone 0 0 0 2.7
9406001115 Of ceramics 0 0 0 2.7
9406001116 Of aluminium 0 0 0 2.7
9406002000 Of wood 0 0 0 2.7
9406003100 Greenhouses 0 0 0 2.7
9406003800 Other 0 0 0 2.7
9406008010 Of plastics 0 0 0 2.7
9406008020 Of cement; of concrete or of artificial stone 0 0 0 2.7
9406008030 Of ceramics 0 0 0 2.7
9406008040 Of aluminium 0 0 0 2.7
(4)
Countries Incentives
9503003500 Of plastics 0 0 1.2 4.7
9503004100 Stuffed 0 0 1.2 4.7
9503006900 Other 0 0 1.2 4.7
9503007000 Other toys, put up in sets or outfits 0 0 1.2 4.7
9503007500 Of wood 0 0 1.2 4.7
9503008500 Diecast miniature models 0 0 1.2 4.7
9503009500 Of plastics 0 0 1.2 4.7
9504400000 Playing cards 0 0 0 2.7
9505109000 Of other materials 0 0 0 2.7
9505900000 Other 0 0 0 2.7
9506111000 Crosscountry skis 0 0 0 3.7
9506112100 Monoskis and snowboards 0 0 0 3.7
9506112900 Other 0 0 0 3.7
9506118000 Other skis 0 0 0 3.7
9506120000 Skifastenings (skibindings) 0 0 0 3.7
9506190000 Other 0 0 0 2.7
9506210000 Sailboards 0 0 0 2.7
9506290000 Other 0 0 0 2.7
9506310000 Clubs, complete 0 0 0 2.7
9506320000 Balls 0 0 0 2.7
9506391000 Parts of golf clubs 0 0 0 2.7
9506399000 Other 0 0 0 2.7
9506401000 Bats, balls and nets 0 0 0 2.7
9506409000 Other 0 0 0 2.7
9506510000 Lawntennis rackets, whether or not strung 0 0 0 4.7
9506590000 Other 0 0 0 2.7
9506610000 Lawntennis balls 0 0 0 2.7
9506621000 Of leather 0 0 0 2.7
9506629000 Other 0 0 0 2.7
9506699000 Other 0 0 0 2.7
9506703000 Roller skates 0 0 0 2.7
9506709000 Parts and accessories 0 0 0 2.7
9506911000 Exercising apparatus with adjustable resistance mechanisms
0 0 0 2.7
9506919000 Other 0 0 0 2.7
9506999010 Kneecaps,shinguards, football (soccer) socks and similar articles
0 0 0 2.7
9506999090 Other 0 0 0 2.7
9507100000 Fishing rods 0 0 0 3.7
9507201000 Fishhooks, not snelled 0 0 0 1.7
9507209000 Other 0 0 0 3.7
9507300000 Fishing reels 0 0 0 3.7
9507900000 Other 0 0 0 3.7
9508100000 Travelling circuses and travelling menageries 0 0 0 1.7
9508900000 Other 0 0 0 1.7
9601100000 Worked ivory and articles of ivory 0 0 0 2.7
9602000010 Gelatin capsules 0 0 0 2.2
9602000090 Other 0 0 0 2.2
9603100000 Brooms and brushes, consisting of twigs or
othervegetable materials bound together, with orwithout handles
0 0 0 3.7
9603210000 Tooth brushes, including dental-plate brushes 0 0 0 3.7
9603293000 Hair brushes 0 0 0 3.7
9603298000 Other 0 0 0 3.7
(5)
Countries Incentives
9603309000 Brushes for the application of cosmetics 0 0 0 3.7 9603401000 Paint, distemper, varnish or similar brushes 0 0 0 3.7
9603409000 Paint pads and rollers 0 0 0 3.7
9603500010 Of machines 0 0 0 2.7
9603500090 Other 0 0 0 2.7
9603901000 Hand-operated mechanical floor sweepers, not motorised
0 0 0 2.7
9603909110 Feather dusters 0 0 0 3.7
9603909190 Other 0 0 0 3.7
9603909910 Prepared knots and tufts forbrush making 0 0 0 3.7
9603909990 Other 0 0 0 3.7
9604000000 Hand sieves and hand riddles 0 0 0 3.7
9605000010 Travel sets for personal toilet 0 0 0 3.7
9605000020 Clothes cleaning kits 0 0 0 3.7
9605000090 Other 0 0 0 3.7
9606100000 Press-fasteners, snap-fasteners and press-studs and parts therefor
0 0 0 3.7
9606210000 Of plastics, not covered with textilematerial 0 0 0 3.7 9606220000 Of base metal, not covered with textile material 0 0 0 3.7
9606290000 Other 0 0 0 3.7
9606300000 Button moulds and other parts of buttons;buttonblanks 0 0 0 2.7 9607110000 Fitted with chain scoops of base metal 0 0 0 6.7
9607190000 Other 0 0 0 7.7
9607201000 Of base metal, including narrow strips mountedwith chain scoops of base metal
0 0 0 6.7
9607209000 Other 0 0 0 7.7
9608101010 Of plastics 0 0 0 3.7
9608101090 Other 0 0 0 3.7
9608103000 With body or cap of precious metal or rolled precious metal
0 0 0 3.7
9608109100 With replaceable refill 0 0 0 3.7
9608109900 Other 0 0 0 3.7
9608200010 Of plastics 0 0 0 3.7
9608200090 Other 0 0 0 3.7
9608310010 Of plastics 0 0 0 3.7
9608310090 Other 0 0 0 3.7
9608391000 With body or cap of precious metal or rolled precious metal
0 0 0 3.7
9608399010 Of plastics 0 0 0 3.7
9608399090 Other 0 0 0 3.7
9608400010 Of plastics 0 0 0 3.7
9608400090 Other 0 0 0 3.7
9608500010 Of plastics 0 0 0 3.7
9608500090 Other 0 0 0 3.7
9608601000 With liquid ink (for rolling ball pens) 0 0 0 2.7
9608609000 Other 0 0 0 2.7
9608910000 Pen nibs and nib points 0 0 0 2.7
9608992000 Of metal 0 0 0 2.7
9608998000 Other 0 0 0 2.7
9609101000 With "leads" of graphite 0 0 0 2.7
9609109000 Other 0 0 0 2.7
9609200000 Pencil leads, black or coloured 0 0 0 2.7 9609901000 Pastels and drawing charcoals 0 0 0 2.7
9609909000 Other 0 0 0 1.7
9610000000 Slates and boards, with writing or drawing surfaces, whether or not framed
(6)
Countries Incentives
9611000000 Date, sealing or numbering stamps, and the
like(including devices for printing or embossinglabels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks
0 0 0 2.7
9612101010 Inked or otherwise prepared for giving impressions 0 0 0 2.7
9612101090 Other 0 0 0 2.7
9612108010 Inked or otherwise prepared for giving impressions 0 0 0 2.7
9612108090 Other 0 0 0 2.7
9612200000 Ink-pads 0 0 0 2.7
9613100000 Pocket lighters, gas fuelled, non-refillable 0 0 0 2.7 9613201000 With electrical ignition system 0 0 0 2.7
9613209000 With other ignition system 0 0 0 2.7
9613800000 Other lighters 0 0 0 2.7
9613900000 Parts 0 0 0 2.7
9614009000 Other 0 0 0 2.7
9615110000 Of hard rubber or plastics 0 0 0 2.7
9615190000 Other 0 0 0 2.7
9615900010 Of plastics 0 0 0 2.7
9615900020 Of iron and steel 0 0 0 2.7
9615900090 Other 0 0 0 2.7
9616101000 Toilet sprays 0 0 0 2.7
9616109000 Mounts and heads. 0 0 0 2.7
9616200000 Powder-puffs and pads for the application of cosmetics or toilet preparations
0 0 0 2.7
9617001100 Not exceeding 0,75 litre 0 0 0 6.7
9617001900 Exceeding 0,75 litre 0 0 0 6.7
9617009000 Parts (other than glass inners) 0 0 0 6.7 9618000000 Tailors' dummies and other lay figures; automata and
other animated displays used for shop window dressing