O NAČINU POPUNJAVANJA UVERENJA O DOMAĆEM POREKLU ROBE KOJA PRATE ROBU PRI IZVOZU ILI UVOZU
("Sl. glasnik RS", br. 44/2006)
1. Ovim uputstvom propisuje se način popunjavanja uverenja o domaćem poreklu robe koja prate robu pri izvozu ili uvozu za čije izdavanje nije propisana nadležnost.
I NAČIN POPUNJAVANJA UVERENJA O DOMAĆEM POREKLU ROBE NA OBRASCU
Form A
2. Blanko sertifikat o domaćem poreklu robe "Form A" (u daljem tekstu: "sertifikat"), koji je odštampan uz ovo uputstvo i čini njegov sastavni deo, koristi se radi potvrde o domaćem poreklu robe u skladu sa pravilima o poreklu i izrađuje se tipografski na papiru sa zaštitnom mrežom ili zaštitnim poljem u boji.
3. Sertifikat mora biti popunjen na kompjuteru ili na pisaćoj mašini.
4. Na sertifikatu se ne mogu vršiti brisanja ili precrtavanja unetih podataka.
Izmene unete u sertifikat mogu se izvršiti precrtavanjem pogrešnih podataka i pisanjem pravilnih podataka preko njih. Ta ispravka mora se overiti pečatom organa nadležnog za njegovo izdavanje.
5. U sertifikatu se mora navesti registarski broj i popuniti rubrike: 1. Goods consigned from, 5. Item number, 7. Number and kind of packages; description of goods, 8. Origin criterion, 9. Gross weight or other quantity, 11. Certification i 12. Declaration by the exporter.
Neiskorišćeno mesto u rubrikama 5. Item number, 6. Marks and numbers of packages, 7. Number and kind of packages; description of goods, 8. Origin criterion, 9. Gross weight or other quantity i 10. Number and date of invoices mora biti precrtano da bi se sprečilo unošenje dopunskih podataka.
Rubrike sertifikata popunjavaju se na sledeći način:
6. U rubriku, koja se nalazi u gornjem desnom uglu sertifikata, upisuje se registarski broj sertifikata organa koji ga je izdao. Registarski broj može se upisati i rukom. U rubriku se upisuje i naziv države u kojoj je sertifikat izdat.
7. U rubriku 1. Goods consigned from upisuje se naziv i adresa lica koje robu izvozi.
8. U rubriku 2. Goods consigned to upisuje se naziv i adresa primaoca robe. Ako prilikom izdavanja sertifikata primalac robe nije određen, u rubrici se može navesti: "to order" (po naredbi) ili naziv države.
Ako u rubrici 2. Goods consigned to nije naveden naziv države onda se država odredišta robe upisuje u rubriku 12. Declaration by the exporter.
U rubrici 2. Goods consigned to može da se navede samo naziv države, ili rubrika može da ostane nepopunjena, ali uz obavezno popunjavanje rubrike 12. Declaration by the exporter. Naziv primaoca robe može da se dopiše posle: "to order".
9. U rubriku 3. Means of transport and route upisuju se podaci o kretanju robe i transportnih sredstava (ukoliko su poznati).
10. U rubriku 4. For official use upisuje se: "DUPLICATE" (duplikat), u slučaju gubitka sertifikata. Rok važenja duplikata sertifikata računa se od dana izdavanja originala sertifikata.
U rubriku 4. For official use upisuje se: "ISSUED RETROSPECTIVELY" (naknadno izdat), u slučaju da je sertifikat izdat nakon isporuke robe.
11. U rubriku 5. Item number upisuje se redni broj robe u sertifikatu.
U jednom sertifikatu mogu da se navedu podaci o više vrsta robe. Navođenje robe, u tom slučaju, vrši se bez proreda i navodi se redni broj za svaku vrstu robe.
12. U rubriku 6. Marks and numbers of packages upisuju se podaci o vrsti i količini pakovanja.
Popunjavanje rubrike 6. Marks and numbers of packages nije obavezno. U ovom slučaju u rubriku se upisuje tekst: "no marks" (bez obeležja).
13. U rubriku 7. Number and kind of packages; description of goods upisuje se tarifna oznaka robe po Harmonizovanom sistemu, naziv i šifarska oznaka robe, rinfuza i vrsta ambalaže (kutije, boce i sl.).
Ako u rubrici 7. Number and kind of packages; description of goods nema mesta za opis robe, mogu se koristiti dodatni listovi overeni pečatom nadležnog organa koji je izdao sertifikat (otisak pečata u rubrici 11 mora biti isti kao otisak pečata na dodatnom listu), sa navođenjem registarskog broja sertifikata.
Ako se u rubrici 7. Number and kind of packages; description of goods poziva na specifikaciju iz ugovora, kopija specifikacije mora da bude overena pečatom nadležnog organa koji je izdao sertifikat.
14. U rubriku 8. Origin criterion upisuje se kriterijum porekla robe, i to:
1) "R" - roba u potpunosti proizvedena u državi izvoza;
2) "Y" - roba dovoljno obrađena ili prerađena.
U rubriku 8. Origin criterion upisuju se vrednosti sirovina, poluproizvoda ili gotovih proizvoda, poreklom iz druge države, ili nepoznatog porekla koji su korišćeni prilikom proizvodnje robe, izražene u procentima na osnovu cene franko - fabrika proizvođača izvezene robe (na primer: "Y 15%"). Kriterijum porekla robe mora biti naznačen za svaku robu, navedenu u rubrici 7. Number and kind of packages.
Ako su u sertifikatu navedene različite vrste robe, čiji se deo svrstava u jedan tarifni broj (četvorocifrena tarifna oznaka) Harmonizovanog sistema, u rubriku 8. Origin criterion može se upisati jedna slovna oznaka kriterijuma porekla robe za svu robu datog tarifnog stava Harmonizovanog sistema.
15. U rubriku 9. Gross weight or other quantity upisuje se bruto težina robe ili količina robe koja mora da bude u skladu sa navodima iz fakture ili profakture.
Ako je u sertifikatu navedeno više vrsta robe, podaci o bruto težini ili drugi podaci o količini robe navode se za svaku posebno navedenu robu.
16. U rubriku 10. Number and date of invoices upisuju se broj i datum fakture ili profakture.
U rubrici 10. Number and date of invoices može da se navede jedna faktura ili profaktura za svu robu iz sertifikata, ili može da se navede više faktura ili profaktura za posebno navedene robe.
Rubrika 10. Number and date of invoices se ne popunjava ako lice kojem se izdaje sertifikat i koje je navedeno u rubrici nema podatke o fakturi ili profakturi u vreme njenog izdavanja.
17. U rubriku 11. Certification upisuje se datum i mesto izdavanja sertifikata i stavlja pečat organa nadležnog za izdavanje sertifikata. Pečat mora da ima jasan otisak, na osnovu kojeg, po potrebi, može da se izvrši njegova identifikacija.
18. U rubriku 12. Declaration by the exporter, ispod podatka o zemlji u kojoj je roba proizvedena, upisuju se podaci o zemlji u koju se roba izvozi i izvozniku.
II NAČIN POPUNJAVANJA UVERENJA O DOMAĆEM POREKLU ROBE NA DRUGOM OBRASCU KOJI IZDAJE PRIVREDNA KOMORA SRBIJE
19. Blanko sertifikat o domaćem poreklu robe (u daljem tekstu: "nepreferencijalno uverenje") koje je odštampano uz ovo uputstvo i čini njegov sastavni deo, koristi se radi potvrde o domaćem poreklu robe u skladu sa pravilima o poreklu i izrađuje se tipografski na papiru sa zaštitnom mrežom ili zaštitnim poljem.
20. Nepreferencijalno uverenje mora biti popunjeno na kompjuteru ili na pisaćoj mašini osim u slučaju iz tačke 22. pod 2) ovog uputstva.
21. Na nepreferencijalnom uverenju se ne mogu vršiti brisanja ili precrtavanja unetih podataka.
22. Izmene unete u nepreferencijalno uverenje vrše se precrtavanjem pogrešnih podataka i pisanjem pravilnih podataka preko njih. Ta ispravka mora se overiti pečatom Privredne komore Srbije (u daljem tekstu: "PKS").
23. Rubrike obrasca nepreferencijalnog uverenja popunjavaju se na sledeći način:
1) u rubriku 1. Exporter upisuje se naziv izvoznika, adresa i država;
2) u rubriku 2. Number upisuje se registarski broj pod kojim je zahtev za izdavanje nepreferencijalnog uverenja zaveden u PKS i "ISSUED RETROSPECTIVELY" ili "DUPLICATE", ako se nepreferencijalno uverenje naknadno izdaje ili se izdaje duplikat tog uverenja;
3) u rubriku 3. Consignee upisuje se naziv primaoca robe, a ako primalac robe nije određen, može se navesti: "to order" (po naredbi) ili naziv države. Popunjavanje ove rubrike nije obavezno;
4) u rubriku 4. Particulars of transport upisuju se podaci o sredstvima transporta, ako je to potrebno;
5) u rubriku 5. Marks & Numbers, Number and kind of packages; Description of the goods upisuje se tarifna oznaka robe po Harmonizovanom sistemu, naziv i šifarska oznaka robe, rinfuza i vrsta ambalaže (kutije, boce i sl.);
Ako u rubrici 5. Marks & Numbers, Number and kind of packages; Description of the goods nema mesta, za opis robe mogu da se koriste dodatni listovi overeni pečatom PKS;
6) u rubriku 6. Gross weight upisuje se bruto težina robe;
7) u rubriku 7. upisuju se brojevi i datumi faktura koje se odnose na robu na koju se nepreferencijalno uverenje odnosi. Popunjavanje ove rubrike nije obavezno;
8) U rubriku 8. Other information upisuju se drugi podaci. Popunjavanje ove rubrike nije obavezno.
24. Neiskorišćeno mesto u rubrikama 3. Consignee, 4. Particulars of transport, 5. Marks & Numbers, Number and kind of packages; Description of the goods, 6. Gross weight, 7. i 8. Other information mora biti precrtano da bi se sprečilo unošenje dopunskih podatka.
25. U donjem desnom uglu nepreferencijalnog uverenja PKS overava uverenje, upisivanjem mesta i datuma overe. Nepreferencijalno uverenje potpisuje ovlašćeno lice PKS i overava ga pečatom PKS.
26. Stupanjem na snagu ovog uputstva prestaje da važi Uputstvo o načinu popunjavanja i izdavanja uverenja o domaćem poreklu robe koja prate robu pri izvozu ili uvozu ("Službeni glasnik RS", br. 78/03, 79/03 i 31/03).
27. Ovo uputstvo stupa na snagu osmog dana od dana objavljivanja u "Službenom glasniku Republike Srbije".
GENERALIZED SYSTEM OF PREFERENCES
CERTIFICATE OF ORIGIN
(Combined declaration and certificate)
FORM A
1. Goods consigned from
(Exporter's business name, address, country)
Reference No
A 000000
GENERALIZED SYSTEM OF PREFERENCES
CERTIFICATE OF ORIGIN
(Combined declaration and certificate)
FORM A
2. Goods consigned to (Consignee's name, address, country)
Issued in ____________________
(country)
See Notes overleaf
3. Means of transport and route (as far as known)
4. For official use
5. Item number
6. Marks and numbers of packages
7. Number and kind of packages; description of goods
8. Origin criterion (see Notes overleaf)
9. Gross weight or other quantity
10. Number and date of invoices
11. Certification
It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct.
12. Declaration by the exporter
The undersigned hereby declares that the above details and statements are correct;
that all the goods were produced in
(country)
and that they comply with the origin requirements specified for those goods in the Generalized System of Preferences for goods exported to
The undersigned, being the exporter of the goods described overleaf, DECLARES that these goods were produced in __________________________ (country)
SPECIFIES as follows the grounds on which the goods are claimed to comply with GSP origin requirements1)
SUBMITS the following supporting documents2)
.
1) To be completed if materials or components originating in another country have been used in the manufacture of the goods in question. Indicate the materials or components used, their Harmonized System heading at the 4-digit level, their country of origin and, where appropriate, the manufacturing processes qualifying the goods as originating in the country of manufacture (application of the special conditions laid down in the List of working and processing operations), the goods produced and their Harmonized System heading at the 4-digit level. Where the origin criteria involve a percentage value, give information enabling this percentage to be verified – for example the value of imported materials and components and those of undetermined origin and the ex-factory price of the exported goods, where applicable.
2) For example, import documents, invoices, etc., relating to the materials or components used.
UNDERTAKES to submit, at the request of the appropriate authorities of the exporting country, any additional supporting evidence which these authorities may require for the purpose of issuing a certificate of origin, and undertakes, if required, to agree to any inspection of his accounts and any check on the processes of manufacture of the above goods, carried out by the said authorities.
REQUESTS the issue of a certificate of origin for these goods.
Place and date
(signature of authorized signatory)
NOTES
A. Procedure for claiming preference. A declaration on the certificate of origin form must be prepared by the exporter of the goods and submitted in duplicate, together with a GSP application form, to the certifying authority of the country of exportation which will, if satisfied, certify the top copy of the certificate of origin and return it to the exporter for transmission to the importer in the country of destination. The certifying authority will at the same time return to the exporter for his retention the duplicate copy of the certificate of origin, but will itself retain the GSP application form duly completed and signed by the exporter.
B. Sanctions. Persons who furnish, or cause to be furnished, information which relates to origin or consignment, and which is untrue in a material particular are liable to legal penalties and to the suspension of facilities for their goods to obtain preference.
ANNEX
NOTES (2005)
I Countries which accept Form A for the purposes of the Generalized System of Preferences (GSP):
Australia*
Republic of Belarus
European Union:
Italy
Austria
Canada
Republic of Bulgaria
Belgium
Cyprus
Poland
Japan
Russian Federation
Czech Republic
Latvia
Portugal
New Zealand**
Denmark
Lithuania
Slovenia
Norway
Germany
Luxembourg
Slovakia
Switzerland
Estonia
Hungary
Finland
Turkey
Greece
Malta
Sweden
United States of America***
Spain
Netherlands
France
United Kingdom
Ireland
*
For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not required.
**
Official certification is not required.
***
The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of Customs.
Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat.
II General conditions
To qualify for preference, products must:
(a) fall within a description of products eligible for preference in the country of destination. The description entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer examining them;
(b) comply with the rules of origin of the country of destination. Each article in a consignment must qualify separately in its own right; and
(c) comply with the consignment conditions specified by the country of destination. In general, products must be consigned direct from the country of exportation to the country of destination but most reference-giving countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct consignment is not necessary.)
III Entries to be made in Box 8
Preference products must either be wholly obtained in accordance with the rules of the country of destination or sufficiently worked or processed to fulfil the requirements of that country’s origin rules.
(a) Products wholly obtained: for export to all countries listed in Section I, enter the letter "P" in Box 8 (for Australia and New Zealand Box 8 may be left blank).
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8 should be as follows:
(1) United States of America: for single country shipments, enter the letter "Y" in Box 8, for shipments from recognized associations of countries, enter the letter "Z", followed by the sum of the cost or value of the domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of the exported products; (example "Y" 35% or "Z" 35%).
(2) Canada: for products which meet origin criteria from working or processing in more than one eligible least developed country, enter letter "G" in Box 8; otherwise "F".
(3) Japan, Norway, Switzerland, Turkey and the European Union: enter the letter "W" in Box 8 followed by the Harmonized Commodity Description and Coding System (Harmonized System) heading at the 4-digit level of the exported product (example "W" 96.18).
(4) Bulgaria and the Russian Federation: for products which include value added in the exporting preference-receiving country, enter the letter "Y" in Box 8 followed by the value of imported materials and components expressed as a percentage of the fob price of the exported products (example "Y" 45%); for products obtained in a preferencereceiving country and worked or processed in one or more other such countries, enter "Pk".
(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be properly made in Box 12.
Renseignements relatifs au transport (le cas échéant)
5. Marks & Numbers, Number and kind of packages;
Description of the goods
Marques et numéros: Nombre et nature des collis;
Désignation des marchandises
6. Gross weight
Poids brut
7.
8. Other information - Autres renseignements
It is hereby certified thet the above mentioned goods originate in Serbia.
Il est certifié par la présente que les marchandises mentionnées ci-dessus sont originaires de Serbie.
Stamp - Timbre
CERTIFYING BODY
ORGANISME AYANT DELIVRE LE
CERTIFICAT
Place and date of issue - Lieu et date de delivrance
Authorised signature - Signature autorisée
PRIVREDNOJ KOMORI _____________________
__________________________
Molimo da nam izdate uverenje o domaćem poreklu robe u _____ primeraka, i to u originalu _____, a u kopijama _____, koje smo popunili saglasno važećim propisima.
Uz ovaj zahtev prilažemo i pismenu izjavu proizvođača da je odnosna roba domaćeg porekla.
Izjavljujemo da ćemo omogućiti vršenje provere tačnosti podataka navedenih u odgovarajućim rubrikama uverenja, kao i naknadnu proveru tačnosti tih podataka, saglasno Uredbi.
Na ime naknade za izdavanje uverenja, prilažemo __________ dinara.
