RULES OF ORIGIN Bilateral Screening Chapter 29 Customs Union Presentation by Republic of Serbia Brussels, 3-4 June 2014
Overview Non preferential rules of origin Generalized System of Preferences (GSP) Autonomous trade measures (ATMs) Preferential rules of origin in FTAs o pan-european rules of origin o Other preferential rules of origin Binding origin information (BOI)
Non preferential rules of origin
Legal basis Represent a part of customs legislation of Serbia Legal basis: o Articles. 32-36 of The Customs Law o Articles. 41-65 and Annexes 7, 8 and 9 of the Regulation on customs approved treatment of goods
Level of harmonization Since 2010. (with entry into force of the new Customs Law), national rules are harmonized with the EU non preferential rules of origin - to the greatest extent Some additional (national) provisions contained in the Regulation on customs approved treatment of goods o Art. 55 related to authority responsible for issuing proofs of origin for textil and textile products in accordance with Textile agreement between EU and Serbia no longer valid since SAA came into force ( 1 September 2013), when responsibility was transferred from Customs Administration to Chamber of Commerce. Will be deleted. o The provisions of Art. 62-64. are retained from the previously applicable legal provisions relate to certificates of origin issued retrospectively, duplicates of certificates of origin and replacement certificates.
Level of harmonization CCC Customs Law Level of harmonization Art. 22-26 Art. 32-36 Harmonized CCIP Regulation Level of harmonization Art. 35-47 Art. 41-53 Harmonized Art. 48 Art. 54 Partially harmonized - Art. 55 National Art. 49 Art. 56 Harmonized Art. 50 Art. 57 Partially harmonized Art. 51-52 Art. 58-59 Harmonized Art. 53 Art. 60 Partially harmonized Art. 54 Art. 61 Harmonized Art. 55-65 - Not harmonized - Art. 62-65 National Annexes 9-12 Annexes 7-10 Harmonized
Application The non-preferential origin of goods shall be defined for the purposes of: o Applying the Customs Tariff with the exception of the preferential tariff measures contained in international agreements o Applying measures other than tariff measures established by provisions governing trade in goods (anti-dumping, labelling, public procurement, statistical purposes ) o Preparation and granting of certificates of origin.
Application of non preferential rules in the Public procurement Art. 86 paragraph 4 of the Public Procurement Law (Official Gazette of the Republic of Serbia No 124/12) prescribes advantage for domestic bidders and goods o Domestic origin of goods is determined in accordance with provisions of non preferential rules of origin o To prove the domestic origin of the goods, in order to achieve a more favorable treatment of goods in public procurement, the bidder has, among other things, required to submit a certificate of domestic origin. o Chamber of Commerce - responsible for issuing certificates
Labeling requirements In accordance with Article 40 of the Law on Trade (Official Gazette of the Republic of Serbia No 53/10 and 10/13), goods intended for retail sale must have declaration which, also, contains data on country of origin. In terms of this provision, European Union (EU) can be listed as a country of origin.
Checking of non preferential origin Indication of country of origin on declaration for import (SAD, box 16) is mandatory. Documentary evidence is not required for import
Authority responsible for issuing certificates Certificates of origin shall be issued by the Serbian Chamber of Commerce Certificates of origin shall be issued upon written application of the person concerned. Certificates and the applications relating to them shall be made out on forms corresponding to the specimens in Annex 10. of the Regulation on customs approved treatment of goods
Guidelines for the application of non preferential rules of origin Toll for the interpretation of non preferential rules Made by Ministry of Finance, published at http://www.mfin.gov.rs/pages/article.php?id=9540. on 18 June 2013 Guidelines contain General principles and Product-specific rules agreed within WTO Harmonization Work Programme as well as EU position taken during the negotiations Document published at the TAXUD web page http://ec.europa.eu/taxation_customs/customs/customs_duti es/rules_origin/non-preferential/article_410_en.htm used as a base for making guidelines Not legaly binding
General system of preferences (GSP)
Serbia as a beneficiary country Within GSP scheme, the Republic of Serbia is beneficiary country Currently, o Japan granted preferences to Serbia o Russian Federation, Belarus and Kazakhstan (customs union countries) for the limited goods exempted from the free trade regime under FTA o Until 31.07.2013. there was a possibility of export under GSP to the USA, when this preference ceased to exist. However, it is expected to be renewed for the next period to 30 September 2015
Authority responsible for issuing certificates In accordance with Article 69 of the Regulation on customs approved treatment of goods in order to achieve preferential treatment of goods under GSP, Serbian origin of the goods shall be evidenced by a certificate of origin FORM A. FORM A certificate is given in Annex 13 of the Regulation Certificate of origin (FORM A) shall be issued by the Serbian Chamber of Commerce upon a written request from the exporter if the requirements for use specific preferences are met.
Level of harmonization In this part of customs legislation we are not harmonized with the provisions of CCIP which relate to GSP (art. 66-97w), since they are not currently applicable in Serbia
Autonomous trade measures (ATMs)
Legal basis Legal basis o Art. 30 paragraph 3 point 5) of the Customs Law prescribes unilateral preferential tariff measures adopted by the Republic of Serbia applicable to other countries, groups of countries or territories. o Implementing provisions - Articles 66 and 72-97 and Annexes 16-19 of the Regulation on customs approved treatment of goods
Level of harmonization Since 2010. (with the entry into force of the new Customs Law), ATMs rules are fully harmonized with the EU ATMs rules of origin. o The provisions of CCC (Art 20 paragraph 3 (e)) are completely transposed into the Customs Law of Serbia (Art. 30 paragraph 3 point 5)) o The provisions of CCIP (Articles 97x - 122 and relevant Annexes) are transposed into the Regulation on customs approved treatment of goods (Articles 66 and 72-97 and Annexes 16 19)
Application Serbia granted unilateral trade concessions to EU from 30 January 2009 to 1 February 2010 ATMs are not currently applicable in Serbia
Preferential rules of origin in FTAs pan-european rules of origin Other preferential rules of origin
Legal basis In accordance with Article 37 of the RS Customs Law, the rules on preferential origin shall lay down the conditions governing acquisition of origin which goods must fulfil in order to benefit from the preferential tariff measures Preferential rules of origin shall: o In the case of goods covered by the FTAs, be determined in those agreements; and o In the case of goods benefiting from the unilateral preferential tariff measures adopted by the Republic of Serbia applicable to other countries, groups of countries or territories, be determined in accordance with the regulation adopted by the Government
List of FTAs FTA Official Gazette Rules of origin Stabilisation and association Agreement between the European Communities and their Member States of the one part, and the Republic of Serbia, of the other part Agreement on Amendment of and Accession to the Central European Free Trade Agreement (CEFTA 2006) Free trade Agreement between the Republic of Serbia and the Republic of Turkey Free trade Agreement between the EFTA States and the Republic of Serbia Free Trade Agreement between the Federal Government of the Federal Republic of Yugoslavia and the Government of the Russian Federation of 28 August 2000 Free trade Agreement between the Government of the Republic of Serbia and the Government of the Republic of Belarus Free trade Agreement between the Government of the Republic of Serbia and the Government of the Republic of Kazakhstan Official Gazette of the Republic of Serbia - International Agreements No 83/08 Official Gazette of the Republic of Serbia No 88/07 and Official Gazette of the Republic of Serbia - International Agreements No 8/11 Official Gazette of the Republic of Serbia - International Agreements No 105/09 Official Gazette of the Republic of Serbia - International Agreements No 6/10 Official Gazette of the Republic of Serbia - International Agreements No. 1/2001, 105/09 and 8/2011 Official Gazette of the Republic of Serbia - International Agreements No 105/09 Official Gazette of the Republic of Serbia - International Agreements No 11/10 Protocol 3 Annex 4 Protocol II Protocol B Annex 3 to the to the Protocol on Exceptions from the Free Trade Regime and Rules on Determination of the Country of Origin of Goods Annex B Annex 3
pan-european rules of origin CEFTA 2006 (Albania, Bosnia and Hercegovina, Montenegro, Macedonia, Moldova, Serbia, UNMIK/Kosovo*) SAA between EU and SERBIA FTA - SERBIA and TURKEY FTA - SERBIA and EFTA states (Swiss/Lichtenstein, Norway, Island) *This designation is without prejudice to positions on status, and is in line with UNSCR 1244 and the ICJ Opinion on the Kosovo Declaration of Independence
pan-european rules of origin FTAs with a country or group of participating countries/territories : Bilateral o SAA between the EU and SERBIA o SERBIA and TURKEY Multilateral o CEFTA 2006 (Albania, Bosnia and Herzegovina, Macedonia, Moldova, Montenegro, Serbia, UNMIK/Kosovo*) o SERBIA and EFTA states (Swiss/Lichtenstein, Norway, Iceland) Agreement between Serbia and the EFTA countries contains specific bilateral agreements on agricultural products between Serbia & each of the EFTA States. Overall section regulating liberalisation of trade in agricultural products, which is valid for all EFTA States.
pan-european rules of origin Conditions for acquiring originating status Direct Transport Principle of Territoriality Prohibition of Drawback or exemption from Customs Duty Proof of origin 26
Conditions for acquiring origin Goods Wholly obtained products Sufficiently worked or processed products o according to the rules of "List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status" (a tolerance of 10% is allowed, except for products falling within Chapters 50 to 63 of the Harmonized System) Insufficient working or processing 27
Conditions for acquiring origin The List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status o First column: HS Heading or Chapter number o Second column: Product Description o The third and fourth columns (Product-specific rules): - Change of tariff heading - Percentage-rule - specific processes rules - A combination of rules Introductory Notes to the List 28
Conditions for acquiring origin CUMULATION OF ORIGIN o Bilateral Cumulation of origin o Diagonal Cumulation of origin 29
Conditions for acquiring origin Bilateral Cumulation: o SAA Between EU And Serbia o Serbia and Turkey 30
Conditions for acquiring origin Diagonal Cumulation: 1. CEFTA Cumulation (Albania, Bosnia and Hercegovina, Macedonia, Moldova, Montenegro, Serbia, UNMIK/Kosovo*) 2. SAP Cumulation (EU, Albania, Bosnia and Hercegovina, Macedonia, Montenegro, Serbia, Turkey) 3. CEFTA EFTA cumulation (Albania, Macedonia, Serbia, Swiss/Lichtenstein, Norway, Island) 31
CEFTA cumulation of origin RS MK AL BА МЕ UNMIK/ Kosovo* RS 24.10.2007 24.10.2007 22.11.2007 24.10.2007 24.10.2007 MK 24.10.2007 26.07.2007 22.11.2007 26.07.2007 26.07.2007 AL 24.10.2007 26.07.2007 22.11.2007 26.07.2007 26.07.2007 BA 22.11.2007 22.11.2007 22.11.2007 22.11.2007 22.11.2007 ME 24.10.2007 26.07.2007 26.07.2007 22.11.2007 26.07.2007 UNMIK/ Kosovo* 24.10.2007 26.07.2007 26.07.2007 22.11.2007 26.07.2007 *This designation is without prejudice to positions on status, and is in line with UNSCR 1244 and the ICJ Opinion on the Kosovo Declaration of Independence
SAP cumulation of origin AL MD (2) RS EU BA MK ME UNMIK/ TR Kosovo* (3) RS 08.12.2009 22.11.2007 24.10.2007 24.10.2007 24.10.2007 24.10.2007 24.10.2007 01.09.2010 EU 08.12.2009 01.07.2008 01.01.2007 01.01.2008 01.01.2007 BA 22.11.2007 01.07.2008 22.11.2007 22.11.2007 22.11.2007 22.11.2007 22.11.2007 14.12.2011 MK 24.10.2007 01.01.2007 22.11.2007 26.07.2007 26.07.2007 26.07.2007 26.07.2007 01.07.2009 ME 24.10.2007 01.01.2008 22.11.2007 26.07.2007 26.07.2007 26.07.2007 26.07.2007 01.03.2010 UNMIK/ Kosovo* (3) 24.10.2007 22.11.2007 26.07.2007 26.07.2007 26.07.2007 26.07.2007 AL 24.10.2007 01.01.2007 22.11.2007 26.07.2007 26.07.2007 26.07.2007 26.07.2007 01.08.2011 MD (2) 24.10.2007 22.11.2007 26.07.2007 26.07.2007 26.07.2007 26.07.2007 TR 01.09.2010 (1) 14.12.2011 01.07.2009 01.03.2010 01.08.2011 (1) NOTES: (1) Customs union EU-Turkey as of 27.07.2006 (2) MD Moldova is not included in the Stabilisation and Association Process (3) UNMIK/Kosovo during the Validity of the UN Security Council Resolution 1244 has not concluded the Stabilisation and Association Agreement *This designation is without prejudice to positions on status, and is in line with UNSCR 1244 and the ICJ Opinion on the Kosovo Declaration of Independence
CEFTA - EFTA cumulation of origin RS MK AL BА МЕ UNMIK/ Kosovo* CH/LI NO IS RS 24.10.2007 24.10.2007 22.11.2007 24.10.2007 24.10.2007 01.06.2011 01.06.2011 01.01.2012 MK 24.10.2007 26.07.2007 22.11.2007 26.07.2007 26.07.2007 01.01.2012 01.01.2012 01.01.2012 AL 24.10.2007 26.07.2007 22.11.2007 26.07.2007 26.07.2007 01.01.2012 01.01.2012 01.01.2012 BA 22.11.2007 22.11.2007 22.11.2007 22.11.2007 22.11.2007 ME 24.10.2007 26.07.2007 26.07.2007 22.11.2007 26.07.2007 UNMIK/ Kosovo* 24.10.2007 26.07.2007 26.07.2007 22.11.2007 26.07.2007 CH/LI 01.06.2011 01.01.2012 01.01.2012 01.08.2005 01.08.2005 NO 01.06.2011 01.01.2012 01.01.2012 01.08.2005 01.08.2005 IS 01.01.2012 01.01.2012 01.01.2012. 01.08.2005 01.08.2005 *This designation is without predjudice to positions on status, and is in line with UNSCR 1244 and the ICJ Opinion on the Kosovo Declaration of Independence
Direct transport Products constituting one single consignment may be transported through other territories with trans-shipment or temporary warehousing in such territories, under the following conditions: o If the shipment status has been maintained o If the shipment is under the supervision of the customs authorities o Permitted actions are unloading, reloading or any operation designed to preserve them in good condition o As proof of the conditions of direct transport, the Importer shall submit a certificate issued by the customs authorities of the country of transit 35
Principle of territoriality The conditions for acquiring originating status must be fulfilled without interruption in the parties Exceptions to the rule: Return of originating products from third countries is possible if the returning goods are the same as those exported and they have not undergone any operation beyond that necessary to preserve them in good condition Products may be subject to working or processing outside the parties or cumulation zone whilst at the same time keeping status of origin provided that: o It can be proved that any re-imported goods have been obtained by working or processing on previously exported materials in a third country or territory o The total added value, including all costs, acquired outside the parties does not exceed 10% of ex-works price of the end product for which originating status is claimed (does not apply to textile products ) Any working or processing in a third country must be done under Outward Processing Procedure 36
Prohibition of drawback or exemption from customs duties Non-originating materials used in the manufacture of products originating in the Contracting Party shall not be subject to drawback of or exemption from customs duties of whatever kind, when products obtained from the said materials are exported and not when they are retained for home use there. o In the case that a product which has acquired originating status (by fulfilling the conditions set out in the List) is used in the manufacture of another product, then the conditions applicable to the product in which it is incorporated apply, and account is not taken of the nonoriginating materials which may have been used in its manufacture. 37
Proof of origin of goods Issued at the exporter's request by submitting all appropriate documents proving the originating status of the products concerned: o Movement certificate EUR.1 and EUR-MED o Invoice declaration or Invoice declaration EUR-MED: - Any exporter - shipments up to value 6,000 - Approved exporter - regardless of the value of shipments 38
Supplier s declaration Short-term supplier s declaration is given for each consignment individually o Regulation on customs approved treatment of goods, Article 70, Annex 14 Long-term supplier s declaration is given for a period of a year o Regulation on customs approved treatment of goods, Article 70, Annex 15 39
Origin of goods schematic view More than Insufficient Working or Processing No Wholly obtained products Yes EUR.1/EUR-MED Yes No Yes Originating materials cumulation of origin Originating materials cumulation of origin No O No Yes Sufficient Working or Processing Yes Drawback or exemption No No General Tolerance 10% O No Yes EUR.1/EUR-MED Value Added EUR.1/EUR-MED Serbia
Approved exporters Legal basis: Article 23 of the Protocols of the rules of origin of the FTAs o The Customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate 41
Approved exporters -conditions for approval- the exporter is at the same time the manufacturer of products subject to the application for making out an invoice declaration, or has such a business relationship with the manufacturer of the products for which authorization is required, which provides the possibility to the smooth and clear proving the conditions for acquiring originating status Exporter is a frequent shipper of products Exporter has no disputes on origin of goods from previous periods Exporter has hired at least one person with knowledge of Rules of Origin, as evidenced by a valid certificate from the Customs Administration satisfactorily verifying that knowledge. Exporter has no overdue regarding public payment at the time of application Exporter has not seriously or repeatedly infringed customs or tax legislation 42
Approved exporters - Model of Authorisation Number- Model of Authorisation Numbers issued for Serbian Approved Exporters: 2 Characters / 3 Characters / 2 Characters Two-letter ISO Alpha country code (RS) Three-digit authorisation `number Last two digits of year of authorisation Example: RS/039/13 43
Approved exporters Statistics Approved exporters Number of new approved exporters per year 16 9 10 7 6 4 2009 2010 2011 2012 2013 2014 44
-Preferential origin- Post verification of proofs of origin Through mutual assistance based on Protocols on rules of origin of the FTAs Can be carried out at random or on the basis of reasonable doubts 45
Post verification of proofs of origin -Statistics- In 2013 The Origin of Goods Department verified 181 proofs of origin based on 105 requests of European union: o for 166 proofs of origin, origin has been confirmed o for 14 proofs of origin, origin has not been confirmed o for 1 proofs of origin, origin has partially been confirmed From 01.01.2014 to 01.04.2014 The Origin of Goods Department verified 62 proofs of origin based on 34 requests of European union: o for 62 proofs of origin, origin has been confirmed 46
The Regional Convention on pan-euro-med preferential rules of origin Serbia: Signature on 12.11.2012 Notification/Accession on 01.07.2013 Entry into force on 01.09.2013 o (The RS OJ International Agreements No 7 of 03.06.2013) 47
The Regional Convention on pan-euro-med preferential rules of origin The Serbian Government adopted the text of the Decision of the Joint Committee of the Central European Free Trade Agreement No 3/2013 adopted on 20 November 2013 amending Annex 4 of the Central European Free Trade Agreement (CEFTA 2006), Protocol Concerning the Definition of the Concept of Originating Products and Methods of Administrative Cooperation referred to in Article 14, paragraph 1 and 3. Having done that, Serbia was completed the internal procedures to apply the Regional convention as of April 1 As of 01.04.2014, The Regional convention is applicable between CEFTA parties who ratified the Convention (The RS OJ No 28, 12.03.2014) 48
Administrative capacities of CAS Organization BUREAU OF DIRECTOR GENERAL DIRECTOR GENERAL AUDIT DEPARTMENT INTERNATIONAL CUSTOMS COOPERATION and EU INTEGRATION DEPARTMENT DEPUTY DIRECTOR GENERAL INTERNAL AFFAIRS DEPARTMENT CUSTOMS AFFAIRS DIVISION CUSTOMS OFFICES TARIFF AFFAIRS DIVISION HUMAN RESOURCES AND GENERAL AFFAIRS DIVISION BELGRADE ŠABAC KLADOVO NOVI SAD SOMBOR VRŠAC INVESTMENTS, FINANCIAL AND LEGAL AFFAIRS DIVISION DIMITROVGRAD ZRENJANIN ENFORCEMENT DIVISION KRALJEVO SUBOTICA INFORMATION TEHNOLOGIES DIVISION NIŠ KRAGUJEVAC PRIŠTINA UŽICE KRUŠEVAC
Administrative capacities Tariff Affairs Division Assistant Director General Customs Tariff Dep. Origin of Goods Dep. Customs Value Dep. Post Clearance Control Dep. Customs Laboratory TARIC Group Group for taxes, accisses and fees
Administrative capacities Department for origin of goods 10 Staff Head of Department (1) Section for verification of Origin of Goods Group for Preferential & Non Preferential Origin of goods Operational Manager Customs Officer (1) Head of Section (1) Leader of Group (1) Verification of origin of goods Senior Customs Inspectors (3) Application of Rules on Origin of Goods - Senior Customs Officer (1) Support to verification of origin of goods Junior Customs Inspector (1) Support of implementation of Legislation on origin of goods- Junior Customs Inspector (1) 51
Other preferential rules of origin FTAs between Serbia-Russian Federation, Serbia-Belarus and Serbia-Kazakhstan
Introductory notes Mutually agreed unique rules with aim to unify trade regime between Serbia and Russian Federation, Belarus and Kazakhstan (Customs union countries). Effective from 2011 Mainly, those rules are GSP rules of origin that Customs union countries apply Rules of origin are contained in Protocols of origin which are part of all three FTAs
Criteria of determining of origin Basic criteria: o Wholly obtained goods o Sufficiently worked or processed goods - It shall be considered that the goods have passed sufficient working or processing if the value of materials used in that process originating from other countries (which are not contracting parties) does not exceed 50 % of the value of goods exported o Diagonal cumulation of origin (between RS, RF, BY and KZ)
Criteria of determining of origin Other criteria: o The goods must be exported (imported) under an agreement between residents of the contracting parties o Direct delivery rule (Direct transport rule) - without passing over third territories, except in case of transit provided that the goods remains under customs supervision in the country of transit o Direct delivery shall also include goods purchased by an imported at exhibitions or fairs, provided that the prescribed conditions are met o No principle of teritoriality o No authorized exporter
Special cases of origin of goods Accessories, spare parts and tools have the same origin as machinery, equipment, apparatus or vehicle for which use they are intended Packaging of imported goods shall be considered as originating from the country in which the goods itself originate Unassembled or disassembled goods that are delivered by instalments, shall be considered as a single goods for the puropose of determining country of origin The origin of heating energy and electricity, machines, equipment and tools used in manufacture of the goods shall not be taken into account for the purpose of determining the country of origin of goods neutral elements
Proofs of origin CT-2 certificate or Invoice declaration (small consignments the customs value of which does not exceed USD 5,000), CT-2 certificate issued by the customs authorities (in Serbia) and Chamber of commerce (In customs union countries) The certificate shall be valid twelve months of the date of its verification The certificate may be issued retrospectively - Issued retrospectively. In case of loss or destruction of a certificate, an officially certified duplicate shall be issued - duplicate. A replacement certificate may be issued upon written request by the applicant issued instead of certificate form CT-2
Administrative cooperation Competent authorities of the contracting parties shall provide each other with sample certificates and specimen impressions of stamps used for verifying certificates Subsequent verifications of proofs of origin shall be carried out at random or whenever the competent authorities of the importing country have reasonable doubts as to the authenticity of such documents or the accuracy of information contained therein Pending the results of subsequent verification, customs authorities shall decide to refuse entitlement to customs preferences/free trade regime Results of subsequent verifications as soon as posible but not later than six (6) months
Binding origin information (BOI)
Legal basis Legal basis o Art. 19-20 of the Customs Law o Art. 14-20 and Annexes 3 and 4 of the Regulation on Customs approved treatment of goods
Level of harmonization CCC Customs Law Level of harmonization Art. 12 Art. 19 Harmonized (except second paragraph of Art 12(7) not transposed) - Art. 20 National provision Certain provisions relating to cessation of validity are adjusted to the national legislation. Example:
Level of harmonization CCIP Regulation on customs approved treatment of goods Level of harmonization Art. 5 Art. 14 Harmonized Art. 6 Art. 15 Harmonized - Art. 16 National Art. 7 Art. 17 Harmonized - Art. 18 National Art. 8 - Applicable in EU Art. 9 - Applicable in EU Art. 10 Art. 19 Harmonized (except - paragraph 4 not transposed ) Art. 11 - Applicable in EU Art. 12, 13, 14 Art. 20 Harmonized (except second paragraph of Art. 14 not transposed ) Annex 1A Annex 3 and 4 Harmonized
General overview of the BOI provisions BOI shall be issued by the Customs administration upon written request (time limit for taking BOI - 150 days). No charge BOI shall be issued for import or export, either preferential or non preferential origin. BOI shall be binding on the customs authorities only in respect of the origin of goods Period of validity 3 years from the date on which the BOI was issued Right to appeal against BOI to the Ministry of Finance OOP by itself is not enough it is necessary to have the appropriate proof of origin Application and BOI form - prescribed in Annexes 3 and 4 BOI can ceased to be valid under the circumstances other then its expiry (Art. 19. paragraph 8, point 2))
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Statistics Number of issued BOI 20 Year No of BOI 18 17 18 2004 4 16 2005 8 14 14 2006 17 2007 18 2008 14 2009 6 2010 1 12 10 8 6 8 6 2011 0 4 4 4 2012 0 2013 4 Total 72 2 0 1 0 0
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