{"data":[{"id":"switzerland-liechtenstein","type":"rules_of_origin_scheme","attributes":{"scheme_code":"switzerland-liechtenstein","title":"UK-Switzerland-Liechtenstein Trade Agreement","countries":["CH","LI"],"footnote":null,"unilateral":null,"fta_intro":"### UK-Switzerland-Liechtenstein Trade Agreement\n\nThe UK has a trade agreement with Switzerland and Liechtenstein.\n\nWhere applicable, tariff preferences are available. If the conditions for preferential access are not met, the UK’s Most Favoured Nation (MFN) rate (or third country duty) applies.\n\n### What the agreement covers\n\nThis agreement largely maintains the previous EU trade agreement, including in most instances on duties. In some cases, the non-preferential applied rates may be lower because of changes in the UK’s MFN tariff schedule.\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 5 of this Appendix.\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.\n\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.\n\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.\n\n4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt 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 5 of this Appendix, 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 a Contracting Party.\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 European Union 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 European Union. 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 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.\n\n2. The term ‘natural fibres’ includes horsehair of heading 0511, 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.\n\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.\n\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).\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      - wool,\n      - coarse animal hair,\n      - fine animal hair,\n      - horsehair,\n      - cotton,\n      - paper-making materials and paper,\n      - flax,\n      - true hemp,\n      - jute and other textile bast fibres,\n      - sisal and other textile fibres of the genus Agave,\n      - coconut, abaca, ramie and other vegetable textile fibres,\n      - synthetic man-made filaments,\n      - artificial man-made filaments,\n      - current-conducting filaments,\n      - synthetic man-made staple fibres of polypropylene,\n      - synthetic man-made staple fibres of polyester,\n      - synthetic man-made staple fibres of polyamide,\n      - synthetic man-made staple fibres of polyacrylonitrile,\n      - synthetic man-made staple fibres of polyimide,\n      - synthetic man-made staple fibres of polytetrafluoroethylene,\n      - synthetic man-made staple fibres of poly(phenylene sulphide),\n      - synthetic man-made staple fibres of poly(vinyl chloride),\n      - other synthetic man-made staple fibres,\n      - artificial man-made staple fibres of viscose,\n      - other artificial man-made staple fibres,\n      - yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,\n      - yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,\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      - other products of heading 5605.\n\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 high- frequency 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","CH","LI"],"extended":["EU","AD","SM","XK","DZ","BA","FO","GE","IL","JO","EG","LB","XS","ME","MA","MK","PS","AL","SY","UA","NO","IS","TR"]},"proof_intro":null,"proof_codes":{},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"65df10c5dcbd3b02caadeebd548a8983","type":"rules_of_origin_link"},{"id":"37b8c4428c1d02fe70cfc693447b7970","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"820cd90b333ebd87b4463ceba431daac","type":"rules_of_origin_proof"},{"id":"1de70a689305b2c7d50b0762ac448d5f","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"switzerland-liechtenstein/sufficiently-worked","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/non-alteration","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/origin_processes","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/insufficient-processing","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/wholly-obtained","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/packaging","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/tolerances","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/duty-drawback","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/verification","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/originating_export","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/originating_import","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/sets","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/accessories","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/neutral-elements","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/wholly-obtained-verbatim","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/cumulation-export","type":"rules_of_origin_article"},{"id":"switzerland-liechtenstein/cumulation-import","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"45d148387ece077254d1a745ab1cd754","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"42165d925f326a76f6cdc686757364f9","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"65df10c5dcbd3b02caadeebd548a8983","type":"rules_of_origin_link","attributes":{"text":"UK-Switzerland-Liechtenstein Trade Agreement","url":"https://www.gov.uk/government/collections/uk-switzerland-liechtenstein-trade-agreement","source":"scheme"}},{"id":"37b8c4428c1d02fe70cfc693447b7970","type":"rules_of_origin_link","attributes":{"text":"Trade with Switzerland","url":"https://www.gov.uk/guidance/summary-of-the-uk-switzerland-trade-agreement","source":"scheme"}},{"id":"820cd90b333ebd87b4463ceba431daac","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 issuing of a movement certificate EUR.1\n\n1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.\n\n2. For that purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV to this Origin Reference Document. Those forms shall be completed in an official language of a Party and in accordance with the provisions of the national law of the exporting Party. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall 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 Party 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 exporting Party if the products concerned can be considered as products originating in a Party and fulfil the other requirements of this Origin Reference Document.\n\n5. The customs authorities issuing movement certificates EUR.1 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 that 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. They shall also ensure that the forms referred to in paragraph 2 are duly completed. 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 movement certificate EUR.1.\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#### Electronically issued movement certificates EUR.1\n\n1. As an alternative to the provisions regarding the issuance of movement certificates, the Parties shall accept electronically issued movement certificates EUR.1. Considering the digitalised system to issue movement certificates EUR.1, the formal requirements of electronically issued movement certificates EUR.1 are stated in paragraph 3.\n\n2. The Parties shall inform each other about the readiness of the issuance of electronic movement certificates EUR.1 and all technical issues related to such implementation (issuance, submission and verification of an electronic certificate).\n\n3. Paragraphs 1 and 2 of Annex IV shall not apply if the movement certificate is issued and validated electronically, and the following applies:\n\n    (a) ink stamps used by the customs or competent governmental authorities for the validation of the movement certificate EUR.1 (Box 11) may be replaced with an image or electronic stamps;\n\n    (b) Boxes 11 and 12 may contain facsimile or electronic signatures instead of original signatures;\n\n    (c) the information in Box 11 concerning the form and number of the export document shall be indicated only where requested by the domestic legislation of the exporting Party;\n\n    (d) it shall bear a serial number or a code by which it can be identified; and\n\n    (e) it may be issued in any of the official languages of the Parties or in English.\n\n#### Movement certificates EUR.1 issued retrospectively\n\n1. Notwithstanding Article 20(8), a movement certificate EUR.1 may 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;\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\n    (c) the final destination of the products concerned was not known at the time of exportation and was determined during their transportation or storage and after possible splitting of consignments in accordance with Article 14(3);\n\n    (d) a movement certificate EUR.1 or EUR.MED was issued in accordance with the rules of the PEM Convention for products that are also originating in accordance with this Origin Reference Document; the exporter shall take all necessary steps to ensure that the conditions to apply cumulation are fulfilled and be prepared to submit to the customs authorities all relevant documents proving that the product is originating in accordance with this Origin Reference Document; or\n\n    (e) a movement certificate EUR.1 was issued on the basis of Article 8(5) and the application of Article 8(4) is required at importation in any country referred to in Annex VIII.\n\n2. For the implementation of paragraph 1, the exporter shall 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 within two years from the date of exportation and only after verifying that the information supplied in the exporter’s application complies with that in the corresponding file.\n\n4. In addition to the requirement under Article 20(3), movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase: “ISSUED RETROSPECTIVELY”.\n\n5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.\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. In addition to the requirement under Article 20(3), the duplicate issued in accordance with paragraph 1 shall be endorsed with the following word: “DUPLICATE”.\n\n3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1.\n\n4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.\n"}},{"id":"1de70a689305b2c7d50b0762ac448d5f","type":"rules_of_origin_proof","attributes":{"summary":"Origin declaration","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"An 'origin 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\nAn origin 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\nFind out more about using [origin declarations](https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration).\n\n#### Conditions for making out an origin declaration\n\n1. An origin declaration as referred to in subparagraph (b) of Article 17(1) may be made out:\n\n    (a) by an approved exporter within the meaning of Article 19; or\n\n    (b) by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6 000.\n\n2. An origin declaration may be made out if the products can be considered as originating in a Party and fulfil the other requirements of this Origin Reference Document.\n\n3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, 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 origin 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 III to this Origin Reference Document, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.\n\n5. Origin declarations shall bear the signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 19 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him. Each Party shall permit an origin declaration to be sent electronically and directly from the exporter in one Party to an importer in the other Party. Such an approach will allow the use of electronic signatures or identification codes.\n\n6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation (the “retrospective origin declaration”) on condition that it is presented in the importing country within two years after the importation of the products to which it relates.\n\nWhere the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the exporting Party of the products.\n\n#### Approved exporter\n\n1. The customs authorities of the exporting Party may, subject to national requirements, authorise any exporter established in that Party (the “approved exporter”), to make out origin declarations irrespective of the value of the products concerned.\n\n2. An exporter who requests 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\n3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.\n\n4. The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2.\n"}},{"id":"switzerland-liechtenstein/sufficiently-worked","type":"rules_of_origin_article","attributes":{"article":"sufficiently-worked","content":"1. Products which are not wholly obtained in a Party shall be considered to be sufficiently worked or processed when the conditions laid down in the list of **product-specific rules** for the goods concerned are fulfilled.\n\n2. If a product which has obtained originating status in a Party in accordance with paragraph 1 is used as a material in the manufacture of another product, no account shall be taken of the non-originating materials which may have been used in its manufacture.\n\n3. The determination of whether the requirements of paragraph 1 are met, shall be carried out for each product.\n\n    However, where the relevant rule is based on compliance with a maximum content of non-originating materials, the customs authorities of the exporting Party may authorise exporters to calculate the ex-works price of the product and the value of the non-originating materials on an average basis as set out in paragraph 4, in order to take into account the fluctuations in costs and currency rates.\n\n4. Where the second subparagraph of paragraph 3 applies, an average ex works price of the product and average value of non-originating materials used shall be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the same products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the same products over the preceding fiscal year as defined in the exporting Party, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.\n\n5. Exporters having opted for calculation on an average basis shall consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.\n\n6. The averages referred to in paragraph 4 shall be used as the ex-works price and the value of non-originating materials, respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.\n\n{{ Article 4 }}\n"}},{"id":"switzerland-liechtenstein/non-alteration","type":"rules_of_origin_article","attributes":{"article":"non-alteration","content":"1. The preferential treatment provided for under the United Kingdom-Switzerland Agreement shall apply only to products satisfying the requirements of this Origin Reference Document and declared for importation in a Party provided that those products are the same as those exported from the exporting Party. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any documentation to ensure compliance with specific domestic requirements of the importing Party carried out under customs supervision in the third countries of transit or splitting prior to being declared for home use.\n\n2.\tStorage of products or consignments may take place provided they remain under customs supervision in the third countries of transit.\n\n3.\tWithout prejudice to Title V of this Origin Reference Document, the splitting of consignments may take place, provided they remain under customs supervision in the third countries of splitting.\n\n4.\tIn the case of doubt, the importing Party may request the importer or its representative to submit at any time all appropriate documents to provide evidence of compliance with this Article, which may be given by any documentary evidence, and notably by:\n\n    1. contractual transport documents such as bills of lading;\n\n    2. factual or concrete evidence based on marking or numbering of packages;\n\n    3. a certificate of non-manipulation provided by the customs authorities of the countries of transit or splitting or any other documents demonstrating that the goods remained under customs supervision in the countries of transit or splitting; or\n\n    4. any evidence related to the goods themselves.\n\n{{ Article 14 }}\n"}},{"id":"switzerland-liechtenstein/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"\n\n## Article 17 - General requirements\n\n1. Products originating in one of the Parties shall, on importation into the other Party, benefit from the provisions of the United Kingdom-Switzerland Agreement upon submission of one of the following proofs of origin:\n\n   1. a movement certificate EUR.1, a specimen of which appears in Annex IV to this Origin Reference Document;\n\n   2. in the cases specified in Article 18(1), a declaration, subsequently referred to as the “origin declaration” 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; the text of the origin declaration appears in Annex III to this Origin Reference Document.\n\n2. Notwithstanding paragraph 1, originating products within the meaning of this Origin Reference Document shall, in the cases specified in Article 27, benefit from the provisions of the United Kingdom-Switzerland Agreement without it being necessary to submit any of the proofs of origin referred to in paragraph 1.\n\n3. Without prejudice to paragraph 1, the Parties may agree that, for the preferential trade between them, proofs of origin listed in subparagraphs (a) and (b) of paragraph 1 are replaced by statements on origin made out by exporters registered in an electronic database in accordance with the domestic legislation of the Parties.\n\n    The use of a statement on origin made out by the exporters registered in an electronic database agreed between the Parties, between a Party and any country referred to in Annex VIII or between countries referred to Annex VIII shall not impede the use of cumulation with a Party or any country referred to in Annex VIII.\n\n4. For the purpose of Article 7, if Article 8(5) applies, the exporter established in a Party who issues a proof of origin on the basis of another proof of origin which benefits from a waiver from the obligation to include the statement as otherwise required by Article 8(4) shall take all necessary steps to ensure that the conditions for applying cumulation are fulfilled and shall be prepared to submit all relevant documents to the customs authorities.\n\n\n\n## Article 18 - Conditions for making out an origin declaration\n\n1. An origin declaration as referred to in subparagraph (b) of Article 17(1) may be made out:\n\n   1. by an approved exporter within the meaning of Article 19; or\n\n   2. by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6 000.\n\n2. An origin declaration may be made out if the products can be considered as originating in a Party and fulfil the other requirements of this Origin Reference Document.\n\n3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, 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 origin 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 III to this Origin Reference Document, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.\n\n5. Origin declarations shall bear the signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 19 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting Party a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him. Each Party shall permit an origin declaration to be sent electronically and directly from the exporter in one Party to an importer in the other Party. Such an approach will allow the use of electronic signatures or identification codes.\n\n6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation (the “retrospective origin declaration”) on condition that it is presented in the importing country within two years after the importation of the products to which it relates.\n\n    Where the splitting of a consignment takes place in accordance with Article 14(3) and provided that the same two-year deadline is respected, the retrospective origin declaration shall be made out by the approved exporter of the exporting Party of the products.\n\n\n\n## Article 19 - Approved exporter\n\n1. The customs authorities of the exporting Party may, subject to national requirements, authorise any exporter established in that Party (the “approved exporter”), to make out origin declarations irrespective of the value of the products concerned.\n\n2. An exporter who requests 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\n3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.\n\n4. The customs authorities shall verify the proper use of an authorisation. They may withdraw the authorisation if the approved exporter makes improper use of it and shall do so if the approved exporter no longer offers the guarantees referred to in paragraph 2.\n\n\n\n## Article 20 - Procedure for issuing of a movement certificate EUR.1\n\n1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.\n\n2. For that purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 and the application form, specimens of which appear in Annex IV to this Origin Reference Document. Those forms shall be completed in an official language of a Party and in accordance with the provisions of the national law of the exporting Party. If the completion of the forms is done in handwriting, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall 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 Party 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 exporting Party if the products concerned can be considered as products originating in a Party and fulfil the other requirements of this Origin Reference Document.\n\n5. The customs authorities issuing movement certificates EUR.1 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 that 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. They shall also ensure that the forms referred to in paragraph 2 are duly completed. 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 movement certificate EUR.1.\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 20 bis - Electronically issued movement certificates EUR.1\n\n1. As an alternative to the provisions regarding the issuance of movement certificates, the Parties shall accept electronically issued movement certificates EUR.1. Considering the digitalised system to issue movement certificates EUR.1, the formal requirements of electronically issued movement certificates EUR.1 are stated in paragraph 3.\n\n2. The Parties shall inform each other about the readiness of the issuance of electronic movement certificates EUR.1 and all technical issues related to such implementation (issuance, submission and verification of an electronic certificate).\n\n3. Paragraphs 1 and 2 of Annex IV shall not apply if the movement certificate is issued and validated electronically, and the following applies:\n\n   1. ink stamps used by the customs or competent governmental authorities for the validation of the movement certificate EUR.1 (Box 11) may be replaced with an image or electronic stamps;\n\n   2. Boxes 11 and 12 may contain facsimile or electronic signatures instead of original signatures;\n\n   3. the information in Box 11 concerning the form and number of the export document shall be indicated only where requested by the domestic legislation of the exporting Party;\n\n   4. it shall bear a serial number or a code by which it can be identified; and\n\n   5. it may be issued in any of the official languages of the Parties or in English.\n\n\n\n## Article 21 - Movement certificates EUR.1 issued retrospectively\n\n1. Notwithstanding Article 20(8), a movement certificate EUR.1 may 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;\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\n   3. the final destination of the products concerned was not known at the time of exportation and was determined during their transportation or storage and after possible splitting of consignments in accordance with Article 14(3);\n\n   4. a movement certificate EUR.1 or EUR.MED was issued in accordance with the rules of the PEM Convention for products that are also originating in accordance with this Origin Reference Document; the exporter shall take all necessary steps to ensure that the conditions to apply cumulation are fulfilled and be prepared to submit to the customs authorities all relevant documents proving that the product is originating in accordance with this Origin Reference Document; or\n\n   5. a movement certificate EUR.1 was issued on the basis of Article 8(5) and the application of Article 8(4) is required at importation in any country referred to in Annex VIII.\n\n2. For the implementation of paragraph 1, the exporter shall 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 within two years from the date of exportation and only after verifying that the information supplied in the exporter’s application complies with that in the corresponding file.\n\n4. In addition to the requirement under Article 20(3), movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase: “ISSUED RETROSPECTIVELY”.\n\n5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.\n\n\n\n## Article 22 - 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. In addition to the requirement under Article 20(3), the duplicate issued in accordance with paragraph 1 shall be endorsed with the following word: “DUPLICATE”.\n\n3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1.\n\n4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.\n\n\n\n## Article 23 - Validity of proof of origin\n\n1. A proof of origin shall be valid for ten months from the date of issue or making out in the exporting Party, and shall be submitted within that period to the customs authorities of the importing Party.\n\n2. Proofs of origin which are submitted to the customs authorities of the importing Party after the period of validity referred to in paragraph 1 may be accepted for the purpose of applying the tariff preferences, where failure to submit those 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 Party may accept the proofs of origin where the products have been presented to customs before the said final date.\n\n\n\n## Article 25 - Importation requirements\n\nProofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that Party.\n\n\n\n## Article 26 - Importation by instalments\n\nWhere, at the request of the importer and subject to the conditions laid down by the customs authorities of the importing Party, dismantled or non-assembled products within the meaning of paragraph 2(a) of Part Two, Section 1, of the Tariff of the United Kingdom falling within Sections XVI and XVII or headings 7308 and 9406 of HS 2017 are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities on importation of the first instalment.\n\n\n\n## Article 27 - 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.\n\n2. Imports shall not be considered as imports by way of trade if all the following conditions are met:\n\n   1. the imports are occasional;\n\n   2. the imports consist solely of products for the personal use of the recipients or travellers or their families; and\n\n   3. it is evident from the nature and quantity of the products that no commercial purpose is in view.\n\n3. The total value of those 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 28 - 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 that document does correspond to the products submitted.\n\n2. Obvious formal errors such as typing errors on a proof of origin shall not cause the documents referred to in paragraph 1 to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in those documents.\n\n\n\n## Article 29 - Supplier’s declarations\n\n1. When a movement certificate EUR.1 is issued or an origin declaration is made out in a Party for originating products, in the manufacture of which goods imported from the other Party or any country referred to in Annex VIII which have undergone working or processing there without having obtained preferential originating status have been used in accordance with Article 7(3) or Article 7(4), account shall be taken of the supplier’s declaration given for those goods in accordance with this Article.\n\n2. The supplier’s declaration referred to in paragraph 1 shall serve as evidence of the working or processing undergone in a Party or any country referred to in Annex VIII of the goods concerned, for the purpose of determining whether the products in the manufacture of which those goods are used, may be considered as products originating in the exporting Party and fulfil the other requirements of this Origin Reference Document.\n\n3. A separate supplier’s declaration shall, except in the cases referred to in paragraph 4, be made out by the supplier for each consignment of goods in the form prescribed in Annex VI on a sheet of paper annexed to the invoice, the delivery note or any other commercial document describing the goods concerned in sufficient detail to enable them to be identified.\n\n4. Where a supplier regularly supplies a particular customer with goods for which the working or processing undergone in a Party or any country referred to in Annex VIII is expected to remain constant for a period of time, he may provide a single supplier’s declaration to cover subsequent consignments of those goods (the “long-term supplier’s declaration”). A long term supplier’s declaration may normally be valid for a period of up to two years from the date of making out the declaration. The customs authorities of the Party or the relevant country referred to in Annex VIII where the declaration is made out lay down the conditions under which longer periods may be used. The long-term supplier’s declaration shall be made out by the supplier in the form prescribed in Annex VII and shall describe the goods concerned in sufficient detail to enable them to be identified. It shall be provided to the customer concerned before he is supplied with the first consignment of goods covered by that declaration or together with his first consignment. The supplier shall inform his customer immediately if the long-term supplier’s declaration is no longer applicable to the goods supplied.\n\n5. The supplier’s declarations referred to in paragraphs 3 and 4 shall be typed or printed using an official language of a Party or the relevant country referred to in Annex VIII, in accordance with the national law of that Party or country where the declaration is made out, and shall bear the original signature of the supplier in manuscript. The declaration may also be handwritten; in such a case, it shall be written in ink in printed characters.\n\n6. The supplier making out a declaration shall be prepared to submit at any time, at the request of the customs authorities of the Party or the relevant country referred to in Annex VIII where the declaration is made out, all appropriate documents proving that the information given on that declaration is correct.\n\n\n\n## Article 30 - Amounts expressed in euro\n\n1. For the purposes of application of the subparagraph (b) of Article 18(1) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of a Party equivalent to the amounts expressed in euro shall be fixed annually by that Party.\n\n2. A consignment shall benefit from the subparagraph (b) of Article 18(1) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the Party concerned.\n\n3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October and shall apply from 1 January the following year. The Parties shall notify each other of the relevant amounts.\n\n4. A Party may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A Party may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.\n\n5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of a Party. When carrying out that review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.\n\n\n\n{{ Articles 17 to 30 }}\n"}},{"id":"switzerland-liechtenstein/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"The following operations shall be considered to be insufficient working or processing to confer the status of an originating product, whether or not the requirements of Article 4 are satisfied:\n\n1. preserving operations to ensure that the products remain in good condition during transport and storage;\n\n2. breaking-up and assembly of packages;\n\n3. washing, cleaning; removal of dust, oxide, oil, paint or other coverings;\n\n4. ironing or pressing of textiles;\n\n5. simple painting and polishing operations;\n\n6. husking and partial or total milling of rice; polishing, and glazing of cereals and rice;\n\n7. operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;\n\n8. peeling, stoning and shelling, of fruits, nuts and vegetables;\n\n9. sharpening, simple grinding or simple cutting;\n\n10. sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);\n\n11. simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n\n12. affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;\n\n13. simple mixing of products, whether or not of different kinds;\n\n14. mixing of sugar with any material;\n\n15. simple addition of water or dilution or dehydratation or denaturation of products;\n\n16. simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;\n\n17. slaughter of animals; or\n\n18. a combination of two or more operations specified in subparagraphs (a) to (q).\n\nAll the operations carried out in the exporting Party on a given product shall be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient.\n\n{{ Article 6 }}\n"}},{"id":"switzerland-liechtenstein/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"The following shall be considered as wholly obtained in a Party:\n\n1. mineral products and natural water extracted from its soil or from its seabed;\n\n2. plants, including aquatic plants, and vegetable products grown or harvested there;\n\n3. **live animals** born and raised there;\n\n4. **products from live animals** raised there;\n\n5. products from **slaughtered animals** born and raised there;\n\n6. products obtained by **hunting or fishing** conducted there;\n\n7. products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised there from eggs, larvae, fry or fingerlings;\n\n8. products of **sea fishing and other products** taken from the sea outside any territorial sea by its vessels;\n\n9. products made on board its **factory ships** exclusively from products referred to in subparagraph (h);\n\n10. used articles collected there fit only for the recovery of **raw materials**;\n\n11. **waste and scrap** resulting from manufacturing operations conducted there;\n\n12. products extracted from the **seabed or below the seabed** which is situated outside its territorial sea but where it has exclusive exploitation rights;\n\n13. goods produced there exclusively from the products specified in subparagraphs (a) to (l).\n\n{{ Article 3 }}\n"}},{"id":"switzerland-liechtenstein/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 9 }}\n"}},{"id":"switzerland-liechtenstein/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"### Tolerance rule\n\n1. By way of derogation from Article 4 and subject to paragraphs 2 and 3, non originating materials which, according to the conditions set out in the list in Annex II, are not to be used in the manufacture of a given product may nevertheless be used, provided that their total net weight or value assessed for the product does not exceed:\n\n    (a) 15 % of the net weight of the product falling within Chapters 2 and 4 to 24, other than processed fishery products of Chapter 16;\n\n    (b) 15 % of the ex-works price of the product for products other than those covered by subparagraph (a).\n\n    This paragraph shall not apply to products falling within Chapters 50 to 63 of HS 2017, for which the tolerances mentioned in Notes 6 and 7 of Annex I shall apply.\n\n2. Paragraph 1 shall not allow to exceed any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Annex II.\n\n3. Paragraphs 1 and 2 shall not apply to products wholly obtained in a Party within the meaning of Article 3. However, without prejudice to Article 6 and Article 9(1), the tolerance provided for in those provisions shall nevertheless apply to product for which the rule laid down in the list in Annex II requires that the materials which are used in the manufacture of that product are wholly obtained.\n\n{{ Article 5 }}\n"}},{"id":"switzerland-liechtenstein/duty-drawback","type":"rules_of_origin_article","attributes":{"article":"duty-drawback","content":"1.\tNon-originating materials used in the manufacture of products falling within Chapters 50 to 63 of HS 2017 originating in a Party for which a proof of origin is issued or made out in accordance with Title V of this Origin Reference Document shall not be subject in the exporting Party 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 exporting Party 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 prohibition in paragraph 1 shall not apply to trade between the Parties for products that obtained originating status by application of cumulation of origin covered by Article 7(4) or (5).\n"}},{"id":"switzerland-liechtenstein/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 Party 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. When they make a request for subsequent verification, the customs authorities of the importing Party shall return the movement certificate EUR.1 and the invoice, and, if it has been submitted, the origin declaration, or a copy of those documents, to the customs authorities of the exporting Party giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of 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 Party. For that 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 Party 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 thereof as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in one of the Parties and fulfil the other requirements of this Origin Reference Document.\n\n6. If in cases of reasonable doubt there is no reply within ten 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## Verification of supplier’s declarations\n\n1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random or whenever the customs authorities of a Party where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in that document.\n\n2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the Party referred to in paragraph 1 shall return the supplier’s declaration or the long-term supplier’s declaration and invoice(s), delivery note(s) or other commercial document(s) concerning goods covered by such declaration, to the customs authorities of the other Party or the relevant country referred to in Annex VIII where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.\n\n    They shall forward, in support of the request for subsequent verification, any documents and information that have been obtained suggesting that the information given in the supplier’s declaration or the long-term supplier’s declaration is incorrect.\n\n3. The verification shall be carried out by the customs authorities of the Party or the relevant country referred to in Annex VIII where the supplier’s declaration or the long-term supplier’s declaration was made out. For that purpose, they shall have the right to call for any evidence and carry out any inspection of the supplier’s accounts or any other check which they consider appropriate.\n\n4. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the information given in the supplier’s declaration or the long-term supplier’s declaration is correct and make it possible for them to determine whether and to what extent such declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.\n\n{{ Articles 34 and 35 }}\n"}},{"id":"switzerland-liechtenstein/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"For the purpose of implementing the United Kingdom-Switzerland Agreement, the following products shall be considered as originating in a Party:\n\n- products **wholly obtained** in a Party;\n\n- products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone **sufficient working or processing** in that Party.\n"}},{"id":"switzerland-liechtenstein/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"For the purpose of implementing the United Kingdom-Switzerland Agreement, the following products shall be considered as originating in a Party:\n\n- products **wholly obtained** in a Party;\n\n- products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone **sufficient working or processing** in that Party.\n"}},{"id":"switzerland-liechtenstein/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"The terms “its vessels” and “its factory ships” in subparagraphs (h) and (i) of paragraph 1 respectively shall apply only to vessels and factory ships which meet each of the following requirements:\n\n1. they are registered in the exporting or the importing Party;\n\n2. they sail under the flag of the exporting or the importing Party;\n\n3. they meet one of the following conditions:\n\n   1. they are at least 50 % owned by nationals of the exporting or the importing Party or a Member State of the European Union; or\n\n   2. they are owned by companies which:\n\n      1. have their head office and their main place of business in the exporting or the importing Party or a Member State of the European Union; and\n\n      2. are at least 50 % owned by the exporting or the importing Party or a Member State of the European Union or public entities or nationals of these countries.\n\nThe terms “exporting Party” and “importing Party” shall include Iceland, Liechtenstein and Norway.\n\n{{ Article 3 }}\n"}},{"id":"switzerland-liechtenstein/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"### Sets\n\n1. Sets, as defined in paragraph 3 of Part Two, Section 1, of the Tariff of the United Kingdom, shall be regarded as originating when all the component products are originating.\n\n2. Notwithstanding paragraph 1, 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":"switzerland-liechtenstein/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 ex works price thereof shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.\n\n{{ Article 9 }}\n"}},{"id":"switzerland-liechtenstein/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"\nIn order to determine whether a product is an originating product, no account shall be taken of 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; or\n\n- any other 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":"switzerland-liechtenstein/wholly-obtained-verbatim","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-verbatim","content":"## Wholly obtained products\n1. The following shall be considered as wholly obtained in a Party:\n\n   1. mineral products and natural water extracted from its soil or from its seabed;\n\n   2. plants, including aquatic plants, and vegetable products grown or harvested there;\n\n   3. live animals born and raised there;\n\n   4. products from live animals raised there;\n\n   5. products from slaughtered animals born and raised there;\n\n   6. products obtained by hunting or fishing conducted there;\n\n   7. products of aquaculture where the fish, crustaceans, molluscs and other aquatic invertebrates are born or raised there from eggs, larvae, fry or fingerlings;\n\n   8. products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;\n\n   9. products made on board its factory ships exclusively from products referred to in subparagraph (h);\n\n   10. used articles collected there fit only for the recovery of raw materials;\n\n   11. waste and scrap resulting from manufacturing operations conducted there;\n\n   12. products extracted from the seabed or below the seabed which is situated outside its territorial sea but where it has exclusive exploitation rights;\n\n   13. goods produced there exclusively from the products specified in subparagraphs (a) to (l).\n\n2. The terms “its vessels” and “its factory ships” in subparagraphs (h) and (i) of paragraph 1 respectively shall apply only to vessels and factory ships which meet each of the following requirements:\n\n   1. they are registered in the exporting or the importing Party;\n\n   2. they sail under the flag of the exporting or the importing Party;\n\n   3. they meet one of the following conditions:\n\n      1. they are at least 50 % owned by nationals of the exporting or the importing Party or a Member State of the European Union; or\n\n      2. they are owned by companies which:\n\n         1. have their head office and their main place of business in the exporting or the importing Party or a Member State of the European Union; and\n\n         2. are at least 50 % owned by the exporting or the importing Party or a Member State of the European Union or public entities or nationals of these countries.\n\n3. For the purpose of paragraph 2 where Switzerland is concerned, the terms “exporting Party” and “importing Party” shall include Iceland, Liechtenstein and Norway.\n{{ Article 3 }}\n"}},{"id":"switzerland-liechtenstein/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"### Cumulation of origin\n\n1. Products shall be considered as originating in the exporting Party when exported to the other Party if they are obtained there, incorporating materials originating in that other Party or any country referred to in Annex VIII, provided that the working or processing carried out in the exporting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.\n\n2. Where the working or processing carried out in the exporting Party does not go beyond the operations referred to in Article 6, the product obtained by incorporating materials originating in the other Party or any country referred to in Annex VIII, shall be considered as originating in the exporting Party only where the value added there is greater than the value of the materials used originating in that other Party or any country referred to in Annex VIII. If this is not so, the product obtained shall be considered as originating in the Party or any country referred to in Annex VIII, which accounts for the highest value of originating materials used in the manufacture in the exporting Party.\n\n3. With the exclusion of products falling within Chapters 50 to 63, working or processing carried out in the Party other than the exporting Party or any of the countries referred to in Annex VIII shall be considered as having been carried out in the exporting Party when the products obtained undergo subsequent working or processing in this exporting Party.\n\n4. For products falling within Chapters 50 to 63 and only for the purpose of bilateral trade between the Parties, working or processing carried out in the importing Party shall be considered as having been carried out in the exporting Party when the products undergo subsequent working or processing in this exporting Party.\n\n    For the purpose of this paragraph, the participants in the European Union’s Stabilisation and Association process and the Republic of Moldova are to be considered as one cumulation zone.\n\n5. Each Party shall extend the application of paragraph 3 on importation of products falling within Chapters 50 to 63 unilaterally.\n\n6. For the purpose of cumulation within the meaning of paragraphs 3 and 4, the originating products shall be considered as originating in the exporting Party only if the working or processing undergone there goes beyond the operations referred to in Article 6.\n\n7. Products originating in either Party, or any country referred to in Annex VIII, which do not undergo any working or processing in the exporting Party shall retain their origin if exported into the other Party.\n\n### Conditions for the application of cumulation of origin\n\n1. The cumulation provided for here may be applied only provided that:\n\n   1. a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 (GATT) is applicable between any country referred to in Annex VIII involved in the acquisition of the originating status and each Party; and\n\n   2. goods have obtained originating status by the application of rules of origin identical to those given in this Origin Reference Document.\n\n2. Notwithstanding subparagraph 1(b), the cumulation provided for may be applied for goods that have obtained originating status by the application of rules of origin according to Appendix I and the relevant provisions of Appendix II to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin or other rules of origin as may subsequently be agreed by the Parties.\n\n3. Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in an official publication of each Party, in accordance with its own procedures.\n\n    The cumulation provided for shall apply from the date indicated in those notices.\n\n4. The proof of origin should include the statement in English “CUMULATION APPLIED WITH (name of the relevant Party or country referred to in Annex VIII in English)” when products obtained the originating status by application of cumulation of origin.\n\n    In cases where a movement certificate EUR.1 is used as a proof of origin, that statement shall be made in Box 7 of the movement certificate EUR.1.\n\n5. The Parties may agree to waive the obligation to include in the proof of origin the statement referred to in paragraph 4.\n\n6. The Parties agree to review periodically the possibility to expand cumulation to countries with which each Party has a free trade agreement. The first review shall take place no later than two years from entry into force of Decision No 2/2021 of the UK-Switzerland Trade Joint Committee.\n\n{{ Article 7 }}\n"}},{"id":"switzerland-liechtenstein/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"### Cumulation of origin\n\n1. Products shall be considered as originating in the exporting Party when exported to the other Party if they are obtained there, incorporating materials originating in that other Party or any country referred to in Annex VIII, provided that the working or processing carried out in the exporting Party goes beyond the operations referred to in Article 6. It shall not be necessary for such materials to have undergone sufficient working or processing.\n\n2. Where the working or processing carried out in the exporting Party does not go beyond the operations referred to in Article 6, the product obtained by incorporating materials originating in the other Party or any country referred to in Annex VIII, shall be considered as originating in the exporting Party only where the value added there is greater than the value of the materials used originating in that other Party or any country referred to in Annex VIII. If this is not so, the product obtained shall be considered as originating in the Party or any country referred to in Annex VIII, which accounts for the highest value of originating materials used in the manufacture in the exporting Party.\n\n3. With the exclusion of products falling within Chapters 50 to 63, working or processing carried out in the Party other than the exporting Party or any of the countries referred to in Annex VIII shall be considered as having been carried out in the exporting Party when the products obtained undergo subsequent working or processing in this exporting Party.\n\n4. For products falling within Chapters 50 to 63 and only for the purpose of bilateral trade between the Parties, working or processing carried out in the importing Party shall be considered as having been carried out in the exporting Party when the products undergo subsequent working or processing in this exporting Party.\n\n    For the purpose of this paragraph, the participants in the European Union’s Stabilisation and Association process and the Republic of Moldova are to be considered as one cumulation zone.\n\n5. Each Party shall extend the application of paragraph 3 on importation of products falling within Chapters 50 to 63 unilaterally.\n\n6. For the purpose of cumulation within the meaning of paragraphs 3 and 4, the originating products shall be considered as originating in the exporting Party only if the working or processing undergone there goes beyond the operations referred to in Article 6.\n\n7. Products originating in either Party, or any country referred to in Annex VIII, which do not undergo any working or processing in the exporting Party shall retain their origin if exported into the other Party.\n\n### Conditions for the application of cumulation of origin\n\n1. The cumulation provided for here may be applied only provided that:\n\n   1. a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade 1994 (GATT) is applicable between any country referred to in Annex VIII involved in the acquisition of the originating status and each Party; and\n\n   2. goods have obtained originating status by the application of rules of origin identical to those given in this Origin Reference Document.\n\n2. Notwithstanding subparagraph 1(b), the cumulation provided for may be applied for goods that have obtained originating status by the application of rules of origin according to Appendix I and the relevant provisions of Appendix II to the Regional Convention on pan-Euro-Mediterranean preferential rules of origin or other rules of origin as may subsequently be agreed by the Parties.\n\n3. Notices indicating the fulfilment of the necessary requirements to apply cumulation shall be published in an official publication of each Party, in accordance with its own procedures.\n\n    The cumulation provided for shall apply from the date indicated in those notices.\n\n4. The proof of origin should include the statement in English “CUMULATION APPLIED WITH (name of the relevant Party or country referred to in Annex VIII in English)” when products obtained the originating status by application of cumulation of origin.\n\n    In cases where a movement certificate EUR.1 is used as a proof of origin, that statement shall be made in Box 7 of the movement certificate EUR.1.\n\n5. The Parties may agree to waive the obligation to include in the proof of origin the statement referred to in paragraph 4.\n\n6. The Parties agree to review periodically the possibility to expand cumulation to countries with which each Party has a free trade agreement. The first review shall take place no later than two years from entry into force of Decision No 2/2021 of the UK-Switzerland Trade Joint Committee.\n\n{{ Article 7 }}\n"}},{"id":"21dfd1e6f641330d37f276d6c10d2aaf","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture from materials of any heading, except that of the product and [heading\u0026nbsp;8466](/headings/8466).","rule_class":[],"operator":null,"footnotes":[]}},{"id":"087daff0ae527eac1cdbeec4af983381","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture in which the value of all the materials used does not exceed **50%** of the ex-works price of the product.","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"45d148387ece077254d1a745ab1cd754","type":"rules_of_origin_rule_set","attributes":{"heading":"8456 to 8465","subdivision":"Machine tools for working any material by removal of material\nMachining centres, unit construction machines (single station) and multi-station transfer machines, for working metal\nLathes for removing metal\nMachine tools"},"relationships":{"rules":{"data":[{"id":"21dfd1e6f641330d37f276d6c10d2aaf","type":"rules_of_origin_v2_rule"},{"id":"087daff0ae527eac1cdbeec4af983381","type":"rules_of_origin_v2_rule"}]}}},{"id":"42165d925f326a76f6cdc686757364f9","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"Origin Reference Document implementing the Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation signed on 11 February 2019 and the Additional Agreement between the United Kingdom of Great Britain and Northern Ireland, the Swiss Confederation and the Principality of Liechtenstein signed on 11 February 2019 ('the Switzerland and Liechtenstein Origin Reference Document')","ord_version":"1.0","ord_date":"22 February 2022","ord_original":"220215_ORD_Switzerland_and_Liechtenstein_v.1.odt"}}]}