Is the EU – Pacific States Interim Economic Partnership Agreement about to cover Nieue, Tonga and Tuvalu islands too? Compliance and business opportunites
The EU – Pacific States Interim Economic Partnership Agreement is a free trade which, currently, covers from a side the European Union from the other one Papua New Guinea, Fiji, Samoa, Solomon Islands.
- The EU grants 100% duty-free and quota-free access to all imports coming from Pacific EPA countries. The access to the EU market is permanent, full and free to all products.
- Pacific EPA countries phase out duties partially and gradually as follows
The preferential treatment under this EPA requires
- The compliance of the good with the principle of direct transport for which the preferential treatment applies only to products which are transported directly between a Pacific State and the European Union or through the territories of the other countries to which cumulation is applicable;
- The compliance of the goods with the priciple of territoriality for which the preferential origin treatment is granted if the conditions “must be fulfilled without interruption in the Pacific States or in the European”;
- The compliance with the rules of origin;
- The compliance with the formalities required to claim the preferential origin (invoice declaration or EUR 1 certificate). For the invoice declaration released by an European exporter, it is mandatory to mention the approved exporter number in accordance with article n.21 of the protocol of origin for which “The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol”.
Now European Union is about to finalize the negotiations with Tonga, Tuvalu and Nieue.
From the AEO perspective, it is very important the shared knowledge and the management of the preferential origin in all the phases of the process:
- Knowledge of the rules of origin;
- Management and sollicitation of the supplier declaration;
- Calculation of the origin;
- Management of the proof of the origin.
Indeed, the AEO guidelines TAXUD/B2/047/2011 –Rev.6, in the self assessment questionnaire ( question n.1.3.4) it is requested: a) Give an overview of the preferential or non-preferential origin of the imported goods. b) What internal actions have you implemented to verify that the country of origin of the imported goods is declared correctly? c) Describe your approach in the issuing of proof of preferences and certificates of origin for exportation”. In the explanations of the self assessment questionnaire, it is clearly stated that: “ 1.3.4 For question (b), internal actions would normally include measures on how you ensure that: – the exporting country is entitled to give a preference and that the goods attract a preferential rate of duty; – the direct transport/non-manipulation requirements are met; – a valid and original certificate or an invoice declaration is available when preference is claimed; – the certificate or invoice declaration is appropriate for the consignment and that the origin rules are met; – there is no opportunity to duplicate use of the certificate/invoice declaration; – import preferences are claimed within the period of validity of the certificate/invoice declaration, and; – the original certificates/invoice declarations are retained as part of the audit trail in a safe and secure manner”.
For your convenience you can get more information to the national customs web sites: