I.   Text and Commentary

     -  Introduction               5
     -  Definitions                6
     -  Principle (provision 1)    7
     -  Requirement of documentary evidence of origin (provisions 2-5)   7
     -  Applications and form of the various types of documentary
        evidence of origin:
          a) Certificate of origin (provisions 6-11)   9
             -  Form and content (provision 6)       9
             -  Languages to be used (provisions 7-8)   10
             -  Authorities and other bodies empowered
                to issue certificate of origin (provisions 9-11)  11
          b) Documentary evidence other than certificates of origin
             (provision 12) 12
     -  Sanctions (provision 13) 12
     -  Information concerning requirements with respect to
        documentary evidence of origin (provision 14)     13

     Appendices:

     -  Certificate of origin (Appendix I) 15
     -  Notes (Appendix II) 17
     -  Rules for the establishment of certificates of origin
        (Appendix III) 21

II.  Entry into force

     -  Contracting Parties having accepted the Annex     23

III. Reservations

     -  Contracting Parties having entered reservations   25
     -  Reservations entered (in alphabetical order of Contracting
        Parties)

IV.  Alphabetical index

V.   Provisions studied in detail and reproduced in Volume IV



I.-TEXT AND COMMENTARY *


* Annex D.2. was adopted by the Permanent Technical Committee at its
83rd/84th Sessions in March 1974. The Annex has been incorporated in
the Kyoto Convention by decision of the Council, taken on 10 June 1974
at its 43rd/44th Sessions held in Brussels. It entered into force on 6
December 1977.


Introduction

The applicability of many Customs measures, in particular those
relating to tariffs, depends on the origin of the goods. Certificates
and other documentary evidence of origin produced at importation are
intended to facilitate control of origin and thus expedite clearance
operations. 

Documentary evidence of origin may be provided by a simple statement
shown on the commercial invoice or some other document by the
manufacturer, producer, supplier, exporter or other competent person. 

In some cases, however, these statements must be authenticated or
supplemented by means of certification by an authority or body which
is empowered for this purpose and is independent of both the exporter
and the importer. In other cases provision may be made for special
forms (" certificates of origin ") on which the body empowered to
issue them certifies the origin of the goods and which may also
include a statement by the manufacturer, producer, etc. 

On the other hand, there are circumstances where it may be possible to
dispense with the requirement of any documentary evidence of origin. 

This range of possible forms of documentary evidence of origin allows
account to be taken of the various degrees of importance of origin
determination, having regard to the variety of interests involved. 

Precise rules are, however, necessary so that exporters and importers
may know exactly what the Customs requirements are in this field and
may thus take advantage of the simplification of 
[page 6]
formalities made possible in some cases. These rules also lay down the
conditions of validity to be met by the various forms of documentary
evidence. 


Definitions

For the purposes of this Annex: 

(a)  the term " documentary evidence of origin " means a certificate
of origin, a certified declaration of origin or a declaration of
origin; 

(b)  the term " certificate of origin " means a specific form
identifying the goods, in which the authority or body empowered to
issue it certifies expressly that the goods to which the certificate
relates originate in a specific country. This certificate may also
include a declaration by the manufacturer, producer, supplier,
exporter or other competent person; 

Note In this definition the word " country " may (1) include a group
of countries (2), a region or a part of a country (3).

(c)   the term " certified declaration of origin " means a "
declaration of origin" certified by an authority or body empowered to
do so; 

(d)  the term " declaration of origin " means an appropriate statement
as to the origin of the goods made, in connexion with their
exportation, by the manufacturer, producer, supplier, exporter or
other competent person on the commercial invoice or any other document
relating to the goods; 

Note The statement may be worded as follows:

     "The country of origin of the goods described herein is...
(country of origin)."

(e)  the term " regional appellation certificate " means a certificate
drawn up in accordance with the rules laid down by an authority or
approved body, certifying that the goods described therein qualify for
a designation specific to the given region (e.g. Champagne, Port wine,
Parmesan cheese);

(f)  the term " person " means both natural and legal persons, unless
the context otherwise requires. 

COMMENTARY

(1)  Depending on the provisions of national legislation or existing
international agreements. 

(2)  This term covers Customs Unions but has no direct connexion with
the provisions of Article 9 of the body of the Convention concerning
Customs and Economic Unions. It may also apply where the concept of
cumulative origin (or " cumulative treatment ") is used, i.e. where
the rule of origin permit manufacturing or processing operations
carried out successively in different countries belonging to the same
geographical region or to the same group to be treated cumulatively
for purposes of applying the substantial transformation criterion. 

(3)  This term is essentially intended to cover cases in which parts
of the same Customs territory are separated geographically and it is
necessary to distinguish between those different parts for origin
purposes. 


Principle


1.   Standard

The requirement, establishment and issue of documentary evidence
relating to the origin of goods shall be governed by the provisions of
this Annex (1).

COMMENTARY

(1)  In accordance with Article 5 of the Convention, Contracting
Parties may enter reservations in respect of the Standards and
Recommended Practices.


Requirement of documentary evidence of origin


2.   Standard

Documentary evidence of origin may be required (1) only when it is
necessary for the application of preferential Customs duties, of
economic or trade measures adopted unilaterally or under bilateral or
multilateral agreements (2) or of measures adopted for reasons of
health or public order.

COMMENTARY

(1)  The aim of this Annex is to limit the use of documentary evidence
by defining the circumstances in which it may be required.

(2)  The expression " economic or trade measures adopted under
bilateral or multilateral agreements " covers all the cases in which
documentary evidence of origin is likely to be required under
international instruments.


3.   Recommended Practice

1. Documentary evidence of origin should not be required in the
following cases:

(a)  goods sent in small consignments addressed to private individuals
or carried in travellers' baggage (1), provided that such importations
are of a non-commercial nature (2) and the aggregate value of the
importation does not exceed an amount which shall not be less than US$
100 (3);

(b)  commercial consignments the aggregate value of which does not
exceed an amount which shall not be less than US$ 60 (3); 

(c)  goods granted temporary admission (4);

(d)  goods carried in Customs transit; 

(e)  goods accompanied by a regional appellation certificate as well
as certain specific goods, where the conditions to be met by the
supplying countries under bilateral or multilateral agreements
relating to those goods arc such that documentary evidence need not be
required (5).

2. Where several consignments of the kind referred to in paragraph 1
(a) or (b) are sent at the same time, by the same means, to the same
consignee, by the same consignor, the aggregate value shall be taken
to be the total value of those consignments. 


COMMENTARY

(1)  The term " travellers " is to be interpreted in accordance with
national legislation. There may be special provisions for certain
categories of travellers, e.g. in over-the-border traffic. 

(2)  Contracting Parties are free to adopt their own criteria for
defining importations " of a non-commercial nature". For example, they
may take the view that mail-order consignments are not importations "
of a non commercial nature ". 

(3)  That is to say, the value limits must be equal to or greater than
US $100 for paragraph 1 (a) and US $60 for paragraph 1 (b).
Contracting Parties wishing to apply value limits lower than those
specified must enter reservations. However, when these value limits
are converted into national currencies, the figures may be rounded off
and consideration should be given to the difficulties that may arise
from exchange rate fluctuations. The Recommended Practice does not
specify the basis for assessing the value of such importations (retail
price, c.i.f. value, etc.).

(4)  In some cases, the presentation of documentary evidence of origin
may constitute a facility in international trade, for example by
making it possible to take advantage of a preferential Customs duty in
calculating the security required to obtain temporary admission.
Naturally, the importer is free to furnish suitable documentary
evidence should this have the result of reducing the formalities. 

(5)  Some goods bear marks, signs, etc. indicating the country of
manufacture. This is a trade practice which does not necessarily take
account of the rules of origin applicable in the country of
importation. Hence the presence of such marks, signs, etc. on goods
does not constitute sufficient evidence of origin and does not, as a
rule, make it unnecessary to present documentary evidence when such
evidence is required under Standard 2 or 5.


4.   Recommended Practice

When rules relating to the requirement of documentary evidence of
origin have been laid down unilaterally (1), they should be reviewed
at least every three years (2) to ascertain whether they are still
appropriate in the light of changes in the economic and commercial
conditions under which they were imposed.

COMMENTARY 

(1)  When rules have been laid down by other international
instruments, in principle they can only be revised by mutual agreement
between the Contracting Parties concerned.

(2)  The same period as that prescribed in Article 5, paragraph 2 of
the body of the Convention for Contracting Parties having entered
reservations in respect of Standards or Recommended Practices.


5.   Standard

Documentary evidence from the competent authorities of the country of
origin may be required whenever the Customs authorities of the country
of importation have reason to suspect fraud (1).

COMMENTARY

(1)  There may be cases other than those provided for in Standard 2 in
which a false declaration of origin on importation might cause losses
to the Revenue. This could happen, for example, when systems for
determining dutiable value are based on the prices prevailing in the
country of origin of     the goods. The Customs authorities should
therefore be able to require documentary evidence of origin in cases
other than those provided for in Standard 2. For such action to be
justified, however, there must be suspicion of fraud.


Applications and form of the various types of
documentary evidence of origin


a) Certificate of origin 


Form and content


6.   Recommended Practice

1. When revising present forms or preparing new forms of certificates
of origin, Contracting Parties should use the model form
in Appendix I to this Annex (1), in accordance with the Notes in
Appendix II, and having regard to the Rules in Appendix III.

2. Contracting Parties which have aligned their forms of certificate
of origin on the model form in Appendix I to this Annex should notify
the Secretary General of the Council accordingly.

COMMENTARY

(1)  The form in Appendix 1, which reproduces that appended to the
Council Recommendation of 16 January 1973 is a lay-out key, i.e. it
can be adapted to take account of particular requirements but certain
entries must obligatorily appear at the prescribed places. Reference
is facilitated by the numbering of the boxes. However, the numbering
used in the standard form is not binding and each Contracting Party
remains free to number the boxes according to its own needs, taking
into account in particular the possibility offered of subdividing the
boxes. 

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