{"data":[{"id":"lebanon","type":"rules_of_origin_scheme","attributes":{"scheme_code":"lebanon","title":"UK-Lebanon Association Agreement","countries":["LB"],"footnote":null,"unilateral":null,"fta_intro":"### UK-Lebanon association agreement\n\nThe UK has signed an association agreement with Lebanon, which is in effect.\n\n### What the agreement covers\n\nThis association agreement includes provisions on:\n\n- trade in goods (including provisions on preferential tariffs, tariff rate quotas, rules of origin and sanitary and phytosanitary measures)\n- trade in services\n- intellectual property\n- government procurement\n","introductory_notes":"### Note 1:\n\nThe list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.\n\n### Note 2:\n\n1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.\n2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.\n3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.\n4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.\n\n### Note 3:\n\n1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in Lebanon.\n\n   Example:\n\n   An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading ex 7224.\n\n   If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.\n\n2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.\n\n3. Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any heading”, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.\n\n   However, the expression “Manufacture from materials of any heading, including other materials of heading …” or “Manufacture from materials of any heading, including other materials of the same heading as the product” means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.\n\n4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.\n\n   Example:\n\n   The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.\n\n5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).\n\n   Example:\n\n   The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.\n\n   However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.\n\n   Example:\n\n   In the case of an Article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of Article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.\n\n6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.\n\n### Note 4:\n\n1. The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.\n2. The term “natural fibres” includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.\n3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.\n4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.\n\n### Note 5:\n\n1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)\n\n2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.\n\n   The following are the basic textile materials:\n\n   - silk,\n\n   - wool,\n\n   - coarse animal hair,\n\n   - fine animal hair,\n\n   - horsehair,\n\n   - cotton,\n\n   - paper-making materials and paper,\n\n   - flax,\n\n   - true hemp,\n\n   - jute and other textile bast fibres,\n\n   - sisal and other textile fibres of the genus Agave,\n\n   - coconut, abaca, ramie and other vegetable textile fibres,\n\n   - synthetic man-made filaments,\n\n   - artificial man-made filaments,\n\n   - current-conducting filaments,\n\n   - synthetic man-made staple fibres of polypropylene,\n\n   - synthetic man-made staple fibres of polyester,\n\n   - synthetic man-made staple fibres of polyamide,\n\n   - synthetic man-made staple fibres of polyacrylonitrile,\n\n   - synthetic man-made staple fibres of polyimide,\n\n   - synthetic man-made staple fibres of polytetrafluoroethylene,\n\n   - synthetic man-made staple fibres of poly(phenylene sulphide),\n\n   - synthetic man-made staple fibres of poly(vinyl chloride),\n\n   - other synthetic man-made staple fibres,\n\n   - artificial man-made staple fibres of viscose,\n\n   - other artificial man-made staple fibres,\n\n   - yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,\n\n   - yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,\n\n   - products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,\n\n   - other products of heading 5605.\n\n   Example:\n\n   A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.\n\n   Example:\n\n   A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.\n\n   Example:\n\n   Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.\n\n   Example:\n\n   If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.\n\n3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, this tolerance is 20 % in respect of this yarn.\n\n4. In the case of products incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, this tolerance is 30 % in respect of this strip.\n\n### Note 6:\n\n1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.\n\n2. Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.\n\n   Example:\n\n   If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.\n\n3. Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.\n\n### Note 7:\n\n1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following:\n   1. vacuum-distillation;\n   2. redistillation by a very thorough fractionation-process;\n   3. cracking;\n   4. reforming;\n   5. extraction by means of selective solvents;\n   6. the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;\n   7. polymerisation;\n   8. alkylation;\n   9. isomerisation.\n\n2. For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:\n   1. vacuum-distillation;\n   2. redistillation by a very thorough fractionation-process;\n   3. cracking;\n   4. reforming;\n   5. extraction by means of selective solvents;\n   6. the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;\n   7. polymerisation;\n   8. alkylation;\n   9. isomerisation;\n   10. in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);\n   11. in respect of products of heading 2710 only, deparaffining by a process other than filtering;\n   12. in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;\n   13. in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;\n   14. in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a highfrequency electrical brush-discharge;\n   15. in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.\n\n3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.\n","cumulation_methods":{"bilateral":["GB","LB"],"extended":["EU","AD","SM","DZ","IL","JO","EG","MA","PS","SY"]},"proof_intro":null,"proof_codes":{},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"28264108af56c84c0c92f4ecb8c2eacb","type":"rules_of_origin_link"},{"id":"9176f790a4744e7d893e80b7530db6a4","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"134654a05ead01b7114457a62e4603fe","type":"rules_of_origin_proof"},{"id":"c5381cc8b0c5458fcd0c383a9bec0483","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"lebanon/direct-transport","type":"rules_of_origin_article"},{"id":"lebanon/verification","type":"rules_of_origin_article"},{"id":"lebanon/wholly-obtained","type":"rules_of_origin_article"},{"id":"lebanon/neutral-elements","type":"rules_of_origin_article"},{"id":"lebanon/duty-drawback","type":"rules_of_origin_article"},{"id":"lebanon/sufficiently-worked","type":"rules_of_origin_article"},{"id":"lebanon/cumulation-export","type":"rules_of_origin_article"},{"id":"lebanon/originating_import","type":"rules_of_origin_article"},{"id":"lebanon/accessories","type":"rules_of_origin_article"},{"id":"lebanon/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"lebanon/tolerances","type":"rules_of_origin_article"},{"id":"lebanon/packaging","type":"rules_of_origin_article"},{"id":"lebanon/insufficient-processing","type":"rules_of_origin_article"},{"id":"lebanon/cumulation-import","type":"rules_of_origin_article"},{"id":"lebanon/sets","type":"rules_of_origin_article"},{"id":"lebanon/wholly-obtained-verbatim","type":"rules_of_origin_article"},{"id":"lebanon/origin_processes","type":"rules_of_origin_article"},{"id":"lebanon/originating_export","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"0dfd2b3d91f6ad37ba4a53d9049ff3d8","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"43d239c35a628a1b5ae6bc9b94f5cf6d","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"28264108af56c84c0c92f4ecb8c2eacb","type":"rules_of_origin_link","attributes":{"text":"UK-Lebanon association agreement","url":"https://www.gov.uk/government/collections/uk-lebanon-association-agreement","source":"scheme"}},{"id":"9176f790a4744e7d893e80b7530db6a4","type":"rules_of_origin_link","attributes":{"text":"Trade with Lebanon","url":"https://www.gov.uk/guidance/summary-of-the-uk-lebanon-association-agreement","source":"scheme"}},{"id":"134654a05ead01b7114457a62e4603fe","type":"rules_of_origin_proof","attributes":{"summary":"EUR.1 movement certificate","subtext":"","url":null,"content":"Use form EUR.1 to claim preferential duty rates on goods exported to or imported from countries that have a preferential trading agreement with the European Community.\n\n- [Download a copy of the EUR.1 movement certificate](https://www.gov.uk/government/publications/eur1-and-eur-med-movement-certificate)\n- [How to complete the EUR.1 movement certificate](https://www.gov.uk/government/publications/eur1-and-eur-med-movement-certificate/how-to-complete-the-movement-certificate)\n\n#### Procedure for the issue of a movement certificate EUR.1\n\n1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.\n\n2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV. These forms shall be completed in one of the languages in which the United Kingdom-Lebanon Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.\n\n3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Origin Reference Document.\n\n4. A movement certificate EUR.1 shall be issued by the customs authorities of the United Kingdom or Lebanon if the products concerned can be considered as products originating in the United Kingdom, Lebanon or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Origin Reference Document.\n\n5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Origin Reference Document. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed.\n\n    In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.\n\n6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.\n\n7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.\n\n\n#### Movement certificates EUR.1 issued retrospectively\n\n1. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:\n\n    (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or\n\n    (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.\n\n2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.\n\n3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.\n\n4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:\n\n    ‘ISSUED RETROSPECTIVELY’,\n\n5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.\n\n\n#### Issue of a duplicate movement certificate EUR.1\n\n1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.\n\n2. The duplicate issued in this way must be endorsed with one of the following words:\n\n    ‘DUPLICATE’\n\n3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.\n\n4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.\n\n#### Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously\n\nWhen originating products are placed under the control of a customs office in the United Kingdom or Lebanon, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the United Kingdom or Lebanon. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.\n"}},{"id":"c5381cc8b0c5458fcd0c383a9bec0483","type":"rules_of_origin_proof","attributes":{"summary":"Invoice declaration","subtext":"","url":null,"content":"An 'invoice declaration', given by the exporter on an invoice, a delivery note or any other commercial document describes the products concerned in sufficient detail to enable them to be identified. The text of the invoice declaration appears in Appendix 4 of the [Origin Reference Document]({ord_url}).\n\nThe invoice declaration may be made out:\n\n- by an approved exporter, _or_\n\n- by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed £5,400 / 6,000 euros.\n\nInvoice declarations are also known as origin declarations. Find out more about using [origin declarations](https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration).\n"}},{"id":"lebanon/direct-transport","type":"rules_of_origin_article","attributes":{"article":"direct-transport","content":"1. \tThe preferential treatment provided for under the United Kingdom-Lebanon Agreement applies only to products, satisfying the requirements of this Origin Reference Document, which are transported directly between the United Kingdom and Lebanon or through the territories of the other countries referred to in Article 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.\n\n    Originating products may be transported by pipeline across territory other than that of the United Kingdom or Lebanon.\n\n2.\tEvidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:\n\n   1. a single transport document covering the passage from the exporting country through the country of transit; or\n\n   2. a certificate issued by the customs authorities of the country of transit:\n\n      1. giving an exact description of the products;\n\n      2. 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\n\n      3. certifying the conditions under which the products remained in the transit country; or;\n\n3. failing these, any substantiating documents.\n\n{{ Article 13 }}\n"}},{"id":"lebanon/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Verification of proofs of origin\n\n1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Origin Reference Document.\n\n2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof or origin is incorrect shall be forwarded in support of the request for verification.\n\n3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.\n\n4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.\n\n5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the United Kingdom, Lebanon or one of the other countries referred to in Article 4 and fulfil the other requirements of this Origin Reference Document.\n\n6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.\n\n{{ Article 31 }}\n"}},{"id":"lebanon/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"The following shall be considered as wholly obtained in the United Kingdom or Lebanon:\n\n1. **mineral products** extracted from their soil or from their seabed;\n\n2. **vegetable products** harvested there;\n\n3. **live animals** born and raised there;\n\n4. **products from live animals** raised there;\n\n5. products obtained by **hunting or fishing** conducted there;\n\n6. products of **sea fishing and other products** taken from the sea outside the territorial waters of the United Kingdom or Lebanon by their vessels;\n\n7. products made aboard their **factory ships** exclusively from products referred to in subparagraph (f);\n\n8. used Articles collected there fit only for the recovery of **raw materials**, including used tyres fit only for retreading or for use as waste;\n\n9. **waste and scrap** resulting from manufacturing operations conducted there;\n\n10. products extracted from **marine soil or subsoil** outside their territorial waters provided that they have sole rights to work that soil or subsoil;\n\n11. goods produced there exclusively from the products specified in subparagraphs (a) to (j).\n\n{{ Article 5 }}\n"}},{"id":"lebanon/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"\nIn 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:\n\n-  energy and fuel;\n\n-  plant and equipment;\n\n-  machines and tools;\n\n-  goods which do not enter and which are not intended to enter into the final composition of the product.\n\n{{ Article 11 }}\n"}},{"id":"lebanon/duty-drawback","type":"rules_of_origin_article","attributes":{"article":"duty-drawback","content":"1. \tNon-originating materials used in the manufacture of products originating in the United Kingdom or Lebanon for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the United Kingdom or Lebanon to drawback of, or exemption from, customs duties of whatever kind.\n\n2. \tThe prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the United Kingdom or Lebanon to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.\n\n3. \tThe exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.\n\n4. \tThe provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.\n\n5. \tThe provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the United Kingdom-Lebanon Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the United Kingdom-Lebanon Agreement.\n\n6. \tNotwithstanding paragraph 1, Lebanon may apply arrangements for drawback of, or exemption from, customs duties or charges having an equivalent effect, applicable to materials used in the manufacture of originating products, subject to the following provisions:\n\n    1. a 5 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of HS 2002, or such lower rate as in force in Lebanon;\n\n    2. a 10 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of HS 2002, or such lower rate as in force in Lebanon.\n"}},{"id":"lebanon/sufficiently-worked","type":"rules_of_origin_article","attributes":{"article":"sufficiently-worked","content":"### Sufficiently worked or processed products\n\n1.  For the purposes of Article 2, 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.\n\nThe conditions referred to above indicate, for all products covered by the United Kingdom-Lebanon Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that 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.\n\n2.  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:\n\n(a)  their total value does not exceed 10 % of the ex-works price of the product;\n\n(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.\n\nThis paragraph shall not apply to products falling within Chapters 50 to 63 of HS 2002.\n\n3.  Paragraphs 1 and 2 shall apply except as provided in Article 7.\n\n{{ Article 6 }}\n"}},{"id":"lebanon/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"### Bilateral cumulation of origin\n\n1. Materials originating in the United Kingdom shall be considered as materials originating in Lebanon 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 that referred to in Article 7(1) of this Origin Reference Document.\n\n2. Materials originating in Lebanon shall be considered as materials originating in the United Kingdom 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 that referred to in Article 7(1) of this Origin Reference Document.\n\n### Diagonal cumulation of origin\n\n1. Subject to the provisions of paragraphs 3, 4 and 5, materials originating in the European Union, or in any of the other countries which adopted the Barcelona Declaration at the Euro-Mediterranean Conference held on 27 and 28 November 1995, within the meaning of the Agreements between the United Kingdom and Lebanon and these countries, shall be considered as originating in the United Kingdom or Lebanon when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing. This paragraph shall not apply to materials originating in Turkey which are mentioned in the list at Annex III to this Origin Reference Document.\n\n2. Without prejudice to the provisions of Article 2(1), and subject to the provisions in paragraphs 3 and 4, working or processing carried out in the EU shall be considered as having been carried out in the United Kingdom, when the products obtained undergo subsequent working or processing in the United Kingdom that goes beyond the operations referred to in Article 7.\n\n3. Products which have acquired originating status by virtue of paragraph 1 shall only continue to be considered as products originating in the United Kingdom or Lebanon when the value added there exceeds the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the products concerned shall be considered as originating in the country referred to in paragraph 1 which accounts for the highest value of originating materials used. In the allocation of origin, no account shall be taken of materials originating in the other countries referred to in paragraph 1 which have undergone sufficient working or processing in the United Kingdom or Lebanon.\n\n4. For cumulation provided for in paragraph 2, where the working or processing carried out in the United Kingdom does not go beyond the operation referred to in Article 7, the product obtained shall be considered as originating in the United Kingdom only where the value added there is greater than the value added in any of the other countries.\n\n5.\n   1. The cumulation provided for in this Article in respect of the European Union may be applied provided that:\n\n      1. the United Kingdom, Lebanon and the European Union have arrangements on administrative cooperation which ensure a correct implementation of this Article;\n\n      2. materials and products have acquired originating status by the application of rules of origin identical to those in this Origin Reference Document; and\n\n      3. notices indicating the fulfilment of the necessary requirements to apply cumulation have been published by the Parties.\n\n   2. Except as provided for in paragraph 5(a), the cumulation provided for in this Article may be applied provided that:\n\n      1. a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 is applicable between the countries involved in the acquisition of the originating status and the country of destination;\n\n      2. materials and products have acquired originating status by the application of rules of origin identical to those in this Origin Reference Document; and\n\n      3. notices indicating the fulfilment of the necessary requirements to apply cumulation have been published by the Parties.\n\n6. The United Kingdom and Lebanon shall provide each other with details of the agreements or arrangements including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries referred to in paragraph 1.\n\n7. Once the requirements laid down in paragraph 5 have been fulfilled, each party shall fulfil its own notification and information obligations.\n\n{{ Articles 3 and 4 }}\n"}},{"id":"lebanon/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"For the purpose of implementing the United Kingdom-Lebanon Agreement, the following products shall be considered as originating in Lebanon:\n\n- products **wholly obtained** in Lebanon;\n\n- products obtained in Lebanon incorporating materials which have not been wholly obtained there, provided that such materials have undergone **sufficient working or processing** in Lebanon.\n"}},{"id":"lebanon/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"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.\n\n{{ Article 9 }}\n"}},{"id":"lebanon/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"The terms ‘their vessels’ and ‘their factory ships’ in paragraphs 1(f) and (g) shall apply only to vessels and factory ships:\n\n1. which are registered or recorded in the United Kingdom or in Lebanon;\n\n2. which sail under the flag of the United Kingdom or of Lebanon;\n\n3. which are owned to an extent of at least 50 per cent by nationals of the United Kingdom, an EU Member State or of Lebanon, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of the United Kingdom, an EU Member State or of Lebanon and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;\n\n4. of which the master and officers are nationals of the United Kingdom, an EU Member State or of Lebanon; and\n\n5. of which at least 75 % of the crew are nationals of the United Kingdom, an EU Member State or of Lebanon.\n"}},{"id":"lebanon/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":""}},{"id":"lebanon/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"Where, under paragraph 5 of Part Two, Section 1, of the Tariff of the United Kingdom, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.\n\n{{ Article 8 }}\n"}},{"id":"lebanon/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"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 6 are satisfied:\n\n1. operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);\n\n2. simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of Articles), washing, painting, cutting up;\n\n3.\n   1. changes of packaging and breaking up and assembly of packages;\n\n   2. simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;\n\n4. affixing marks, labels and other like distinguishing signs on products or their packaging;\n\n5. 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 Origin Reference Document to enable them to be considered as originating in the United Kingdom or Lebanon;\n\n6. simple assembly of parts to constitute a complete product;\n\n7. a combination of two or more operations specified in subparagraphs (a) to (f);\n\n8. slaughter of animals.\n\nAll the operations carried out in either the United Kingdom or Lebanon 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.\n\n{{ Article 7 }}\n"}},{"id":"lebanon/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"### Bilateral cumulation of origin\n\n1. Materials originating in the United Kingdom shall be considered as materials originating in Lebanon 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 that referred to in Article 7(1) of this Origin Reference Document.\n\n2. Materials originating in Lebanon shall be considered as materials originating in the United Kingdom 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 that referred to in Article 7(1) of this Origin Reference Document.\n\n### Diagonal cumulation of origin\n\n1. Subject to the provisions of paragraphs 3, 4 and 5, materials originating in the European Union, or in any of the other countries which adopted the Barcelona Declaration at the Euro-Mediterranean Conference held on 27 and 28 November 1995, within the meaning of the Agreements between the United Kingdom and Lebanon and these countries, shall be considered as originating in the United Kingdom or Lebanon when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing. This paragraph shall not apply to materials originating in Turkey which are mentioned in the list at Annex III to this Origin Reference Document.\n\n2. Without prejudice to the provisions of Article 2(1), and subject to the provisions in paragraphs 3 and 4, working or processing carried out in the EU shall be considered as having been carried out in the United Kingdom, when the products obtained undergo subsequent working or processing in the United Kingdom that goes beyond the operations referred to in Article 7.\n\n3. Products which have acquired originating status by virtue of paragraph 1 shall only continue to be considered as products originating in the United Kingdom or Lebanon when the value added there exceeds the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the products concerned shall be considered as originating in the country referred to in paragraph 1 which accounts for the highest value of originating materials used. In the allocation of origin, no account shall be taken of materials originating in the other countries referred to in paragraph 1 which have undergone sufficient working or processing in the United Kingdom or Lebanon.\n\n4. For cumulation provided for in paragraph 2, where the working or processing carried out in the United Kingdom does not go beyond the operation referred to in Article 7, the product obtained shall be considered as originating in the United Kingdom only where the value added there is greater than the value added in any of the other countries.\n\n5.\n   1. The cumulation provided for in this Article in respect of the European Union may be applied provided that:\n\n      1. the United Kingdom, Lebanon and the European Union have arrangements on administrative cooperation which ensure a correct implementation of this Article;\n\n      2. materials and products have acquired originating status by the application of rules of origin identical to those in this Origin Reference Document; and\n\n      3. notices indicating the fulfilment of the necessary requirements to apply cumulation have been published by the Parties.\n\n   2. Except as provided for in paragraph 5(a), the cumulation provided for in this Article may be applied provided that:\n\n      1. a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 is applicable between the countries involved in the acquisition of the originating status and the country of destination;\n\n      2. materials and products have acquired originating status by the application of rules of origin identical to those in this Origin Reference Document; and\n\n      3. notices indicating the fulfilment of the necessary requirements to apply cumulation have been published by the Parties.\n\n6. The United Kingdom and Lebanon shall provide each other with details of the agreements or arrangements including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries referred to in paragraph 1.\n\n7. Once the requirements laid down in paragraph 5 have been fulfilled, each party shall fulfil its own notification and information obligations.\n\n{{ Articles 3 and 4 }}\n"}},{"id":"lebanon/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"### Sets\n\nSets, as defined in paragraph 3 of the Part Two, Section 1, of the Tariff of the United Kingdom, shall be regarded as originating when all 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 % of the ex-works price of the set.\n\n{{ Article 10 }}\n"}},{"id":"lebanon/wholly-obtained-verbatim","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-verbatim","content":"## Wholly obtained products\n\n1. The following shall be considered as wholly obtained in the United Kingdom or Lebanon:\n\n   1. mineral products extracted from their soil or from their seabed;\n\n   2. vegetable products harvested there;\n\n   3. live animals born and raised there;\n\n   4. products from live animals raised there;\n\n   5. products obtained by hunting or fishing conducted there;\n\n   6. products of sea fishing and other products taken from the sea outside the territorial waters of the United Kingdom or Lebanon by their vessels;\n\n   7. products made aboard their factory ships exclusively from products referred to in subparagraph (f);\n\n   8. used Articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;\n\n   9. waste and scrap resulting from manufacturing operations conducted there;\n\n   10. products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;\n\n   11. goods produced there exclusively from the products specified in subparagraphs (a) to (j).\n\n2. The terms ‘their vessels’ and ‘their factory ships’ in paragraphs 1(f) and (g) shall apply only to vessels and factory ships:\n\n   1. which are registered or recorded in the United Kingdom or in Lebanon;\n\n   2. which sail under the flag of the United Kingdom or of Lebanon;\n\n   3. which are owned to an extent of at least 50 per cent by nationals of the United Kingdom, an EU Member State or of Lebanon, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of the United Kingdom, an EU Member State or of Lebanon and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;\n\n   4. of which the master and officers are nationals of the United Kingdom, an EU Member State or of Lebanon; and\n\n   5. of which at least 75 % of the crew are nationals of the United Kingdom, an EU Member State or of Lebanon.\n\n{{ Article 5 }}\n"}},{"id":"lebanon/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 16 - General requirements\n\n1. Products originating in the United Kingdom shall, on importation into Lebanon and products originating in Lebanon shall, on importation into the United Kingdom benefit from the United Kingdom-Lebanon Agreement upon submission of either:\n\n   1. a movement certificate EUR.1, a specimen of which appears in Annex IV; or\n\n   2. in the cases specified in Article 21(1), 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’).\n\n2. Notwithstanding paragraph 1, originating products within the meaning of this Origin Reference Document shall, in the cases specified in Article 26, benefit from the United Kingdom-Lebanon Agreement without it being necessary to submit any of the documents referred to above.\n\n\n\n## Article 17 - Procedure for the issue of a movement certificate EUR.1\n\n1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.\n\n2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV. These forms shall be completed in one of the languages in which the United Kingdom-Lebanon Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.\n\n3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Origin Reference Document.\n\n4. A movement certificate EUR.1 shall be issued by the customs authorities of the United Kingdom or Lebanon if the products concerned can be considered as products originating in the United Kingdom, Lebanon or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Origin Reference Document.\n\n5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Origin Reference Document. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed.\n\n    In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.\n\n6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.\n\n7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.\n\n\n\n## Article 18 - Movement certificates EUR.1 issued retrospectively\n\n1. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:\n\n   1. it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or\n\n   2. it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.\n\n2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.\n\n3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.\n\n4. Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:\n\n    ‘ISSUED RETROSPECTIVELY’,\n\n5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.\n\n\n\n## Article 19 - Issue of a duplicate movement certificate EUR.1\n\n1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.\n\n2. The duplicate issued in this way must be endorsed with one of the following words:\n\n    ‘DUPLICATE’\n\n3. The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.\n\n4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.\n\n\n\n## Article 20 - Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously\n\nWhen originating products are placed under the control of a customs office in the United Kingdom or Lebanon, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the United Kingdom or Lebanon. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.\n\n\n\n## Article 21 - Conditions for making out an invoice declaration\n\n1. An invoice declaration as referred to in Article 16(1)(b) may be made out:\n\n   1. by an approved exporter within the meaning of Article 22, or\n\n   2. by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.\n\n2. An invoice declaration may be made out if the products concerned can be considered as products originating in the United Kingdom, Lebanon or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Origin Reference Document.\n\n3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs 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 Origin Reference Document.\n\n4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex V, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.\n\n5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.\n\n6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.\n\n\n\n## Article 22 - Approved exporter\n\n1. The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the United Kingdom-Lebanon 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 Origin Reference Document.\n\n2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.\n\n3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.\n\n4. The customs authorities shall monitor the use of the authorisation by the approved exporter.\n\n5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.\n\n\n\n## Article 23 - Validity of proof of origin\n\n1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.\n\n2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.\n\n3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.\n\n\n\n## Article 24 - Submission of proof of origin\n\nProofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the United Kingdom-Lebanon Agreement.\n\n\n\n## Article 25 - Importation by instalments\n\nWhere, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of paragraph 2(a) of Part 2, Section 1, of the Tariff of the United Kingdom falling within Sections XVI and XVII or heading Nos 7308 and 9406 of HS 2002 are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.\n\n\n\n## Article 26 - Exemptions from proof of origin\n\n1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Origin Reference Document and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.\n\n2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.\n\n3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.\n\n\n\n## Article 27 - Supporting documents\n\nThe documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in the United Kingdom, Lebanon or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Origin Reference Document may consist, inter alia, of the following:\n\n- direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;\n\n- documents proving the originating status of materials used, issued or made out in the United Kingdom or Lebanon where these documents are used in accordance with domestic law;\n\n- documents proving the working or processing of materials in the United Kingdom or Lebanon, issued or made out in the United Kingdom or Lebanon, where these documents are used in accordance with domestic law;\n\n- movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the United Kingdom or Lebanon in accordance with this Origin Reference Document, or in one of the other countries referred to in Article 4, in accordance with rules of origin which are identical to the rules in this Origin Reference Document.\n\n\n\n## Article 28 - Preservation of proof of origin and supporting documents\n\n1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3).\n\n2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21(3).\n\n3. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2).\n\n4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.\n\n\n\n## Article 29 - Discrepancies and formal errors\n\n1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.\n\n2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.\n\n\n\n## Article 30 - Amounts expressed in euro\n\n1. Amounts in the national currency of the exporting country equivalent to the amounts expressed in euro shall be fixed by the exporting country.\n\n2. When the amounts exceed the corresponding amounts fixed by the importing country, the latter shall accept them if the products are invoiced in the currency of the exporting country. When the products are invoiced in the currency of e the United Kingdom or another country referred to in Article 4, the importing country shall recognise the amount notified by the country concerned.\n\n3. The amounts to be used in any given national currency shall be the equivalent in that national currency of the amounts expressed in euro as at the first working day of October and shall apply from 1 January of the following year. The Parties shall notify each other of the relevant amounts.\n\n4. The amounts expressed in euro and their equivalents in the national currencies of the United Kingdom and Lebanon shall be reviewed by the Association Committee at the request of the United Kingdom or Lebanon. When carrying out this review, the Association Committee shall ensure that there will be no decrease in the amounts to be used in national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.\n\n\n\n{{ Articles 16 to 30 }}\n"}},{"id":"lebanon/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"For the purpose of implementing the United Kingdom-Lebanon Agreement, the following products shall be considered as originating in the United Kingdom:\n\n- products **wholly obtained** in the United Kingdom within the meaning of Article 5 of this Origin Reference Document;\n\n- products obtained in the United Kingdom incorporating materials which have not been wholly obtained there, provided that such materials have undergone **sufficient working or processing** in the United Kingdom.\n"}},{"id":"a1390819a9d7283a8d69bcdebcd10854","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed **20%** of the ex-works price of the product.","rule_class":["CTH TOLERANCE MAY BE USED RESTRICTION MAXNOM","MAXNOM"],"operator":null,"footnotes":[]}},{"id":"cff96a7faf16cdcd066104cc692b28bc","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture in which the value of all the materials used does not exceed **40%** of the ex-works price of the product.","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"0dfd2b3d91f6ad37ba4a53d9049ff3d8","type":"rules_of_origin_rule_set","attributes":{"heading":"ex Chapter 32","subdivision":"Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks"},"relationships":{"rules":{"data":[{"id":"a1390819a9d7283a8d69bcdebcd10854","type":"rules_of_origin_v2_rule"},{"id":"cff96a7faf16cdcd066104cc692b28bc","type":"rules_of_origin_v2_rule"}]}}},{"id":"43d239c35a628a1b5ae6bc9b94f5cf6d","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"Origin Reference Document implementing the Agreement establishing an association between the United Kingdom of Great Britain and Northern Ireland and The Republic of Lebanon signed on 19th September 2019 (“the Lebanon Origin Reference Document”)","ord_version":"2.1","ord_date":"28th December 2021","ord_original":"211208_ORD_Lebanon__HS_UPDATE_.odt"}}]}