1. Subsequent verifications of supplier’s declarations or long-term supplier’s declarations may be carried out at random or whenever the customs authorities of the country 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.
2. For the purpose of implementing paragraph 1, the customs authorities of the country referred to in paragraph 1 shall return the supplier’s declaration and invoice(s), delivery note(s) or other commercial documents concerning goods covered by that declaration, to the customs authorities of the country where the declaration was made out, giving, where appropriate, the reasons of substance or form of the request for verification.
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 is incorrect.
3. The verification shall be carried out by the customs authorities of the country where the 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.
4. 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 is correct and make it possible for them to determine whether and to what extent that supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
Article 10
Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
Article 11
Free zones
1. The European Union and Morocco shall take all necessary steps to ensure that products traded under cover of a proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in the European Union or Morocco are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with this Convention.
‘ANNEX IV
TRADE BETWEEN THE EUROPEAN UNION AND THE REPUBLIC OF TUNISIA
Article 1
Goods having acquired their origin by application of the provisions foreseen in this Annex shall be excluded from cumulation as referred to in Article 7 of Appendix I.
Article 2
Cumulation in the European Union
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