Definición del Problema

As already mentioned in Subsection 6.1.1 above, the tariff preferences established in the Free Trade Agreement EFTA-Mexico apply only to goods which comply with the rules of origin. These are set out in Annex I and the four Appendices to Annex I of the Free Trade Agreement.

The rules of origin established in the FTA EFTA-Mexico are relatively liberal, compared to the FTA EU-Mexico. This difference is a necessary reflection of the EFTA countries’ smaller home markets and the limitation of domestically available supplies. Regrettably, the so-called ”Paneuropean cumulation” which applies inside Europe does not apply to the FTA EFTA-Mexico. This means that Non-EFTA supplies, for instance from the EU, are regarded as third country materials – even though Mexico does also have a FTA with the EU. If the resulting products maintain their EU origin, they may not be exported at preferential rates from Swiss territory under the FTA EFTA-Mexico.

In this book, we can only give a very cursory account of the FTA rules of origin as they differ from industry to industry, from product to product: In the case of chemical products, the rules of origin demand alternatively the so-called tariff shift whereby the end product has to fall into a heading of the Harmonised System which is different from the heading that the inputs fell into, or a 50% value rule based on the ex-works price of the product. For some products, further tolerances are provided. With leather, wood or paper products, the rules of origin are similar to those of the FTAs applied in Europe.

For textile products, the FTA EFTA-Mexico has, similarly restrictive rules as the FTA EU- Mexico. To take into account the small industrial basis of the EFTA-countries, Mexico has, however, accorded very liberal rules of origin for certain products in a special Appendix. For instance, this is the first time a FTA accords preferential treatment to the process of dyeing. Unfortunately, these liberal rules of origin are subject to annual quotas.

In the area of machinery, the rules of origin generally foresee the tariff shift. Alternatively, a value rule of 50% conveys the origin necessary for the granting of preferences. In the automobile sector, a 40% value contribution compared to the ex-works price of the end-product is sufficient to convey the preferential origin.

In order to benefit from preferential treatment, exporters must submit a proof of origin, i.e. a declaration on the invoice (see Subsection 6.1.2.1) or the movement certificate

6.1.2.1 Invoice Declaration

An invoice declaration is admissible only if the exporter is either an approved exporter (Ermächtigter Ausführer; Exportateur Agréé; Esportatore Autorizzato), or if the total value of products shipped does not exceed the following amounts: 6’000 EUR / 5’400 USD / 55’000 MXP / 50’000 NOK / 510’000 ISK / 10’300 CHF, or – if invoiced in another currency – the amount of that currency which is equivalent to 55’000 MXP. Such an invoice declaration should be typed. It must be signed in manuscript, accompanied by the place and date of signing as well as by the name of the person signing the declaration.

Approved exporters may make invoice declarations regardless of the amount of the shipment. In order to obtain such approval, an exporter must fulfil certain requirements. Information on how to become an approved exporter is available from the Regional Directorates of Customs or the General Directorate of Customs in Berne (Eidgenössi- sche Oberzolldirektion; http://www.zoll.admin.ch;
11.16).

The invoice declaration must have the following text:

• In case of an ordinary invoice declaration: ”The exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of Swiss preferential origin.

• In case of an approved exporter: ”The exporter of the products covered by this document (customs or competent governmental authorisation No. [authorisation number of the approved exporter]) declares that, except where otherwise clearly indicated, these products are of Swiss preferential origin.

In the case of exports to Mexico, the declaration is preferably made out in Spanish:

• In case of an ordinary invoice declaration: “El exportador de los productos incluidos en el presente documento declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial Suizo.“

• In case of an approved exporter: “El exportador de los productos incluidos en el presente documento (autorización aduanera o de la autoridad gubernamental competente n° [authorisation number of the approved exporter]) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial Suizo.“

In case the method of invoice declaration as proof of origin is being used, the original invoice must be presented to Mexican customs authorities (see Subsection 6.6.3 below).

6.1.2.2 Movement Certificate EUR.1

In all other cases than those explained in Subsection 6.1.2.1 above, the merchandise must be accompanied by a duly filled out ”movement certificate” on the form EUR.1.

Movement certificates EUR.1 may, in exceptional cases, be issued after exportation. Such certificates must be endorsed with the phrase ”EXPEDIDO A POSTERIORI” (Spanish, preferable for exports to Mexico) or with the translations of other EFTA languages: ”ÚTGEFID EFTIR Á” / ”UTSTEDT SENERE” / ”NACHTRÄGLICH AUSGE- STELLT” / ”DÉLIVRÉ À POSTERIORI” / ”RILASCIATO A POSTERIORI” or ”ISSUED RETROSPECTIVELY”. Such endorsement has to be placed in the ”Remarks” Box of the EUR.1 certificate.

In case a movement certificate is stolen or gets lost, the exporter may apply for a duplicate. This duplicate shall bear the date of issue of the original certificate, shall include the following endorsement in the ”Remarks” Box of EUR.1: ”DUPLICADO” (Spanish; preferable for exports to Mexico) or ”DUPLIKAT” / ”DUPLICATA” / ”DUPLICATO” / ”EFTIRRIT”.

The rules of origin are included in Annex 1 and its appendices 1 to 4 of the FTA EFTA-Mexico. They are available for download from the internet in English or Spanish. See info block in Subsection 6.1.1 above for further details.