Vabariigi Valitsus — Üldise soodustussüsteemi kohaldamisel kasutatava päritoluseertifikaadi vorm A ning selle väljaandmise kord

ÜLDISE SOODUSTUSSÜSTEEMI KOHALDAMISEL KASUTATAVA PÄRITOLUSERTIFIKAADI VORM A NING SELLE VÄLJAANDMISE JA TÄITMISE KORD Muudetud järgmise Vabariigi Valitsuse määrusega (vastuvõtmise aeg, number, avaldamine Riigi Teatajas, jõustumise aeg): 23. 10. 2002 nr 326 ( RT I 2002, 89, 513) 31. 10. 2002 Määrus kehtestatakse «Tolliseadustiku» (RT I 2001, 88, 531) § 46 lõike 2 alusel. §1. Üldise soodustussüsteemi kohaldamine Üldist soodustussüsteemi (Generalized System of Preferences) kohaldatakse välisriikide poolt ühepoolselt rakendatava süsteemina, mis võimaldab Eesti päritoluga eksporditava kauba tollimaksusoodustustega importi neisse riikidesse viimaste poolt kehtestatud tingimustel. §2. Päritolusertifikaadi vorm A väljastamine Üldisest soodustussüsteemist tulenevate tollimaksusoodustuste saamiseks väljastab toll päritolusertifikaadi vorm A käesoleva määruse lisa kohase vormi (edaspidi päritolusertifikaat) Eesti päritoluga väljaveetava kauba kohta. Päritolusertifikaat on dokument, mis tõendab, et kaup on välisriigi poolt kehtestatud päritolureeglite ja muude tingimuste kohaselt Eesti päritoluga. §3. Päritolusertifikaadi kinnitamine (1) Päritolusertifikaadi kinnitamiseks tolli poolt esitab eksportija tollile vastavalt määruse §-le 9 täidetud päritolusertifikaadi ning kauba päritolu tõendavad dokumendid. (2) Toll kinnitab päritolusertifikaadi vaid juhul, kui kauba päritolu tõendatakse vastavalt välisriigi poolt kehtestatud päritolureeglitele. Kauba päritolu kontrollimiseks võib toll nõuda täiendavaid dokumente ning teostada kontrolli eksportija juures. (3) Eksportija vastutab päritolusertifikaadil märgitud andmete täielikkuse ja õigsuse eest ning kinnitab seda allkirjaga. (4) Eksportija soovil võib toll kinnitada päritolusertifikaadi ka pärast kauba väljavedu. §4. Päritolusertifikaadi kehtivus (1) Päritolusertifikaadi kehtivuse aeg on kümme kuud tolli poolt selle kinnitamise kuupäevast arvates, kui välisriigis ei ole ette nähtud teisiti. (2) Päritolusertifikaat loetakse kehtivaks pärast selle kinnitamist tollis. §5. Päritolusertifikaadi duplikaadi väljastamine Päritolusertifikaadi kaotsimineku või hävimise korral väljastatakse eksportijale soovi korral selle duplikaat. §6. Välisriigi tolli järelepärimisele vastamine Kui välisriigi toll kahtleb päritolusertifikaadi autentsuses või konkreetse kauba päritolu puudutavate andmete täpsuses ja on saatnud päritolusertifikaadi või selle koopia koos kaaskirjaga järelkontrolliks Tolliametile, on Tolliamet kohustatud vastama järelepärimisele kuue kuu jooksul selle saamise kuupäevast arvates. §7. Päritolusertifikaadi eksemplaride jaotus Päritolusertifikaat koosneb ühest originaalist ja kolmest koopiast, mis jaotatakse järgmiselt: 1) rohelise giljoððmustriga trükitud originaal - välisriigi tollile; 2) koopia 1 - kauba saajale; 3) koopia 2 - eksportijale; 4) koopia 3 - päritolusertifikaadi väljaandnud tolliasutusele. §8. Nõuded päritolusertifikaadi täitmisele Eksportija täidab päritolusertifikaadi inglise keeles masinakirjas või käsitsi. Käsitsi täitmise korral peavad märked olema tehtud tindiga ja trükitähtedega ning neid ei ole lubatud kustutada ega üle kirjutada. §9. Päritolusertifikaadi lahtrite täitmine Päritolusertifikaadi lahtrid täidetakse järgmiselt: 1) Päritolusertifikaadi seerianumbriga oleva lahtri punktiirjoonele märgitakse ESTONIA. 2) Lahtrisse 1 «Goods consigned from (Exporter's business name, address, country) / Kauba saatja (ärinimi või nimi, registreerimisnumber, aadress, riik)» märgitakse kauba saatja nimi, aadress ja riik. 3) Lahtrisse 2 «Goods consigned to (Consignee's name, address, country) / Kauba saaja (ärinimi või nimi, aadress, riik)» märgitakse kauba saaja nimi, aadress ja riik. Lahtri täitmine on vabatahtlik. 4) Lahtrisse 3 «Means of transport and route (as far as known) / Transpordiliigid ja marsruut (nii kaugele kui teada)» märgitakse transpordivahendite liik ja kauba liikumise marsruut teadaolevas ulatuses. 5) Lahter 4 «For official use / Ametlikuks kasutamiseks» täidetakse juhul, kui päritolusertifikaat kinnitatakse pärast kauba eksportimist või kui päritolusertifikaat asendatakse duplikaadiga. Pärast kauba väljavedu kinnitatud päritolusertifikaadil peab olema märgitud «Issued retrospectively». Duplikaadi korral märgitakse «Duplicate» ning päritolusertifikaadi originaali seerianumber ja tolli poolt kinnitamise kuupäev. 6) Lahtrisse 5 «Item number / Kaubasaadetise number» märgitakse kaubapositsiooni järjekorranumber, ka siis, kui on ainult üks kaubapositsioon. 7) Lahtrisse 6 «Marks and numbers of packages / Markeering ja pakendite arv» märgitakse pakendite markeering ja arv. 8) Lahtrisse 7 «Number and kind of packages; description of goods / Pakendite arv ja liik; kauba kirjeldus» märgitakse pakendite liik ja arv ning kauba kirjeldus. Lahter peab olema täidetud nii, et oleks välistatud juurdekirjutuse tegemine. Kui lahtrit ei täideta lõpuni, tuleb kirjelduse viimase rea alla tõmmata rõhtjoon ja kasutamata pind läbi kriipsutada. 9) Lahtrisse 8 «Origin criterion (see Notes overleaf) / Päritolu kriteerium (vt märkeid pöördel)» märgitakse päritolusertifikaadi originaali ning koopiate 1 ja 2 pöördel toodud vastavad tähised. 10) Lahtrisse 9 «Gross weight or other quantity / Kogukaal või muu mõõt» märgitakse kauba kogus (kaal, hulk, maht). 11) Lahtrisse 10 «Number and date of invoices / Arvete number ja kuupäev» märgitakse arve number ja koostamise kuupäev. 12) Lahtri 11 «Certification / Kinnitamine» täidab toll. 13) Lahtrisse 12 «Declaration by the exporter / Eksportija deklaratsioon» märgitakse esimesele punktiirjoonele ESTONIA, teisele punktiirjoonele välisriik, kes kaupa impordib, kolmandale punktiirjoonele kirjutatakse päritolusertifikaadi koostamise koht, kuupäev ning eksportija nimi ja allkiri. 14) Koopia 3 pöördel oleval vormil B «Application for certificate of origin / Päritolusertifikaadi saamise avaldus» tõestab eksportija kauba päritolu vastavust päritolureeglitele ja kinnitab seda allkirjaga. §10. Päritolusertifikaadi vorm B Päritolusertifikaadi koopia 3 pöördel olev vorm B on tolli poolt päritolusertifikaadi väljaandmise aluseks. Vorm B võib olla täidetud eesti keeles. §11. [Käesolevast tekstist välja jäetud] §12. Määruse jõustumine Käesolev määrus jõustub 1. juulil 2002. a. Vabariigi Valitsuse 23. jaanuari 2002. a määruse nr 48«Üldise soodustussüsteemi kohaldamisel kasutatava päritolusertifikaadi vorm A ning selle väljaandmise ja täitmise kord» Lisa [RT I 2002, 89, 513 - jõust. 1. 11. 2002] KAUBA PÄRITOLUSERTIFIKAADI VORM A NOTES (1996) I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP): Australia* Canada Japan New Zealand** Norway Switzerland United States of America*** Republic of Belarus Republic of Bulgaria Czech Republic Republic of Hungary Republic of Poland Russian Federation Slovakia European Union: Austria Belgium Denmark Finland France Germany Greece Ireland Italy Luxembourg Netherlands Portugal Spain Sweden United Kingdom Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat. II. General conditions To qualify for preference, products must: (a) fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them; (b) comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and, (c) comply with the consignment conditions specified by the country of destination. In general, products must be consigned direct from the country of exportation to the country of destination but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary.) III. Entries to be made in Box 8 Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfil the requirements of that country's origin rules. (a) Products wholly obtained: for export to all countries listed in Section 1, enter the letter «P» in Box 8 (for Australia and New Zealand Box 8 may be left blank). (b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows: (1) United States of America: for single country shipments, enter the letter «Y» in Box 8, for shipments from recognized associations of countries, enter the letter «Z», followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products; (example «Y» 35% or «Z» 35%). (2) Canada: for products which meet origin criteria from working or processing in more than one eligible least developed country, enter letter «G» in Box 8; otherwise «F». (3) Japan, Norway, Switzerland and the European Union: enter the letter «W» in Box 8 followed by the Harmonized Commodity Description and Coding System (Harmonized System) heading at the 4-digit level of the exported product (example «W» 96.18). (4) Bulgaria, Czech Republic, Hungary, Poland, the Russian Federation and Slovakia: for products which include value added in the exporting preference-receiving country, enter the letter «Y» in Box 8 followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example «Y» 45%); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter «Pk». (5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in Box 12. * For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required. ** Official certification is not required. *** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of Customs. NOTES (1996) I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP): Australia* Canada Japan New Zealand** Norway Switzerland United States of America*** Republic of Belarus Republic of Bulgaria Czech Republic Republic of Hungary Republic of Poland Russian Federation Slovakia European Union: Austria Belgium Denmark Finland France Germany Greece Ireland Italy Luxembourg Netherlands Portugal Spain Sweden United Kingdom Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat. II. General conditions To qualify for preference, products must: (a) fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them; (b) comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and, (c) comply with the consignment conditions specified by the country of destination. In general, products must be consigned direct from the country of exportation to the country of destination but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary.) III. Entries to be made in Box 8 Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfil the requirements of that country's origin rules. (a) Products wholly obtained: for export to all countries listed in Section 1, enter the letter «P» in Box 8 (for Australia and New Zealand Box 8 may be left blank). (b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows: (1) United States of America: for single country shipments, enter the letter «Y» in Box 8, for shipments from recognized associations of countries, enter the letter «Z», followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products; (example «Y» 35% or «Z» 35%). (2) Canada: for products which meet origin criteria from working or processing in more than one eligible least developed country, enter letter «G» in Box 8; otherwise «F». (3) Japan, Norway, Switzerland and the European Union: enter the letter «W» in Box 8 followed by the Harmonized Commodity Description and Coding System (Harmonized System) heading at the 4-digit level of the exported product (example «W» 96.18). (4) Bulgaria, Czech Republic, Hungary, Poland, the Russian Federation and Slovakia: for products which include value added in the exporting preference-receiving country, enter the letter «Y» in Box 8 followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example «Y» 45%); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter «Pk». (5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in Box 12. * For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required. ** Official certification is not required. *** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of Customs. NOTES (1996) I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP): Australia* Canada Japan New Zealand** Norway Switzerland United States of America*** Republic of Belarus Republic of Bulgaria Czech Republic Republic of Hungary Republic of Poland Russian Federation Slovakia European Union: Austria Belgium Denmark Finland France Germany Greece Ireland Italy Luxembourg Netherlands Portugal Spain Sweden United Kingdom Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat. II. General conditions To qualify for preference, products must: (a) fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them; (b) comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and, (c) comply with the consignment conditions specified by the country of destination. In general, products must be consigned direct from the country of exportation to the country of destination but most preference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary.) III. Entries to be made in Box 8 Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfil the requirements of that country's origin rules. (a) Products wholly obtained: for export to all countries listed in Section 1, enter the letter «P» in Box 8 (for Australia and New Zealand Box 8 may be left blank). (b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows: (1) United States of America: for single country shipments, enter the letter «Y» in Box 8, for shipments from recognized associations of countries, enter the letter «Z», followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products; (example «Y» 35% or «Z» 35%). (2) Canada: for products which meet origin criteria from working or processing in more than one eligible least developed country, enter letter «G» in Box 8; otherwise «F». (3) Japan, Norway, Switzerland and the European Union: enter the letter «W» in Box 8 followed by the Harmonized Commodity Description and Coding System (Harmonized System) heading at the 4-digit level of the exported product (example «W» 96.18). (4) Bulgaria, Czech Republic, Hungary, Poland, the Russian Federation and Slovakia: for products which include value added in the exporting preference-receiving country, enter the letter «Y» in Box 8 followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example «Y» 45%); for products obtained in a preference-receiving country and worked or processed in one or more other such countries, enter «Pk». (5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in Box 12. * For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required. ** Official certification is not required. *** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of Customs.