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NOTES (1196)

Full details of the conditions covering amission 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 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 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 exporation to the country of destination but most preference-giving countries accept passage through intermediate countries subject to certain condition. (For Australia, direct consignment is not necessary)
III. Entries to be made in Box B
Preference products must either be wholly obtained in accordance with the rules of the country of destination 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 Sction 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 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, Czech Republic, Hungary, Poland, the Russian Federation and Slovakia: 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 preference-receiving 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.
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* For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. From A, accompained by the normal commercial invoice, is an acceptable altternative, but official certification is not required.