Interim Trade Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Ghana

str. 5Ghana No.1 (2021) between the United Kingdom of Great Britain and Northern Ireland, of the one part and the Republic of Ghana, of the other part

London, 2 March 2021

[The Agreement is not in force]

Presented to Parliament by the Secretary of State for Foreign, Commonwealth and Development Affairs by Command of Her Majesty April 2021

© Crown copyright 2021

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PREAMBLE

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

str. 5of the one part, and of the other part,

PREAMBLE

str. 5HAVING REGARD to the Stepping Stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, signed in Brussels on 28 July 2016 (the 'EU-Ghana Free Trade Agreement');

RECOGNISING that the EU-Ghana Free Trade Agreement ceased to apply to the UK at the end of the transition period; 1

RECOGNISING the need to establish an interim agreement in order to safeguard the economic and trade interests of the Parties;

CONSIDERING the importance, on the one part, of the links between the UK and Ghana and, on the other part, the common values they share;

CONSIDERING that the UK and Ghana wish to strengthen their close links and establish enduring relations based on partnership, development and solidarity;

MINDFUL of the need to promote the economic and social progress of Ghana in a way that takes account of the need for sustainable development;

REAFFIRMING their commitment to the respect of human rights, to democratic principles and to the rule of law, which constitute essential elements of this Agreement, and to good governance, which constitutes a fundamental element of it;

CONSIDERING their commitment to the principles and rules governing international trade, in particular those contained in the Agreement establishing the World Trade Organization (hereinafter referred to as the 'Agreement establishing the WTO');

CONSIDERING the need to strengthen integration between the West African States within the context of the Economic Community of West African States (ECOWAS);

1 The transition period is the period provided for in Article 126 of the Agreement on the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union and the European Atomic Energy Community, signed in London and Brussels on 24 January 2020 (the 'Withdrawal Agreement').

str. 6CONSIDERING the need to strengthen integration amongst African States within the context of the African Continental Free Trade Area;

CONSIDERING the need to strengthen relations; between the UK and ECOWAS, on the one hand, and between the UK and African States, on the other hand;

RECALLING that the purpose of ECOWAS is to promote regional cooperation and integration with a view to the establishment of a West African economic union in order to raise the standard of living of the people, maintain and increase economic stability, strengthen relations between the Member States and contribute to the progress and development of the African continent;

HAVING REGARD to the Economic Partnership Agreement between the West African States, ECOWAS and the West African Economic and Monetary Union (UEMOA), of the one part, and the European Union and its Member States, of the other part (the 'EU-West Africa free trade agreement'), signed by the UK in December 2014 while it was a Member State of the European Union, and also signed by Ghana in December 2014;

HAVING REGARD to the desire of Ghana and the UK to encourage and support the development of a free trade agreement at the regional level between ECOWAS and the UK which will supersede any bilateral trade agreement between the UK and Ghana;

CONSIDERING that the Sustainable Development Goals of the United Nations General Assembly, in particular the eradication of extreme poverty and hunger, as well as the development targets and principles agreed in the United Nations Conferences, provide for a clear vision and must underpin partnership between Ghana of the one part and the UK of the other part under this Agreement;

REAFFIRMING their commitment to support regional integration within West Africa and in particular to promote regional economic integration as an essential instrument for their integration into the world economy, by assisting them to face challenges related to globalisation and to achieve the economic and social development that they aim at;

TAKING ACCOUNT of the difference in the level of economic and social development between Ghana on the one part and the UK on the other part and the need to strengthen the process of economic development of Ghana;

UNDERLINING that this Agreement is based on the recognition of the difference of economic and social development levels between Ghana and the UK;

REAFFIRMING that this Agreement must be a development tool for promoting, in particular, sustainable development;

CONVINCED that this Agreement will continue the development of a more favourable environment for the relationship in the fields of economic governance, trade and investment and will open perspectives for growth and development. HAVE AGREED AS FOLLOWS:

INTERIM TRADE PARTNERSHIP AGREEMENT FOR SUSTAINABLE DEVELOPMENT

ARTICLE 1

Objectives

str. 71. The objectives of this Agreement are:
2. (a) to establish an economic and trade partnership which contributes to sustained economic growth that creates employment, the reduction and eventual eradication of poverty, elevated living standards, increased employment, a diversified economy and increases in real income and output in a way that is compatible with the needs of Ghana while taking account of the Parties' different levels of economic development;
3. (b) to establish the grounds for the negotiation of a free trade agreement which promotes regional integration, economic cooperation and good economic governance in West Africa and increases intra-regional trade and encourages the formation of a unified and efficient regional market in West Africa;
4. (c) to contribute to the harmonious and progressive integration of Ghana into the world economy, in accordance with its political choices, its priorities and its development strategies;
5. (d) to strengthen economic and trade relations between the Parties on a basis of solidarity and mutual interest in accordance with World Trade Organization (WTO) obligations, in a way that takes account of the significant difference in competitiveness between the two countries.

ARTICLE 2

Principles

str. 71. This Agreement is based on the essential and fundamental elements as set out in Annex F.
2. The trade relations between the two countries shall be based on reciprocity and the difference in levels of development. Special and differential treatment shall apply to commitments between the two Parties. The Parties shall, in particular, ensure that account is taken of the vulnerability of the economy of Ghana and that the liberalisation process incorporates the principles of progressivity, flexibility and asymmetry in favour of Ghana. 3.

str. 8While observing the trade commitments made under this Agreement, the Parties shall refrain from undermining the implementation of agricultural and food security, public health, education and any other economic and social policies adopted by Ghana under its sustainable development strategy. 4. For this Agreement to be successful, it is necessary to establish a demanding partnership based on the mutual responsibility of the Parties for its implementation. They therefore undertake to strive to ensure its viability. 5. The Parties reaffirm the commitment they made in the Doha Round to reduce and avoid measures likely to create distortions in trade and their support for ambitious results in this regard. 6. To ensure efficient implementation of this Agreement, the Parties shall set up joint institutions to establish a permanent management and monitoring/evaluation arrangement to make possible any adjustments that are necessary for achievement of the objectives of this Agreement.

ARTICLE 3

Development cooperation in the framework of this Agreement

str. 8The Parties commit themselves to cooperating in order to implement this Agreement and to help support Ghana in the achievement of this Agreement's objectives. This cooperation takes financial and non-financial forms.

ARTICLE 4

Development finance cooperation in the framework of this Agreement

str. 81. Development cooperation for regional economic cooperation and integration shall be carried out so as to maximise the expected benefits of this Agreement. 2. UK financing pertaining to development cooperation between the Ghana and the UK supporting the implementation of this Agreement shall be carried out within the framework for development cooperation as set out in Annex F. In this context, supporting the implementation of this Agreement shall be among the priorities. 3. The UK undertakes to support, through its development policies and instruments, development cooperation activities for regional economic cooperation and integration and for the implementation of this Agreement, both at national and regional levels, in conformity with the complementarity and aid effectiveness principles. 4. The Parties shall cooperate to facilitate the participation of other donors willing to support the efforts of Ghana in achieving the objectives of this Agreement.

str. 95. The Parties recognise the usefulness of regional financing mechanisms established by and for the regions in order to channel the financing at regional and national levels and to implement efficiently accompanying measures to the present Agreement. The UK will provide funding to support implementation of this Agreement with a view to ensuring a simple, efficient and quick implementation. 6. When implementing paragraphs 1 to 5, the Parties commit to cooperate in financial and non-financial ways including through multilateral and regional organisations in the areas defined in Articles 5, 6, 7 and 8.

ARTICLE 5

Business climate

str. 91. The Parties agree that the business climate is an essential vector of economic development and, consequently, that the provisions of this Agreement aim at contributing to this common objective. 2. The Parties commit, in accordance with the provisions of Article 4, to constantly foster the improvement of the business climate.

ARTICLE 6

Support to the implementation of rules

str. 9The Parties agree that the implementation of the trade-related rules, for which cooperation areas are detailed in the various chapters of this Agreement, constitute an essential element for achieving the objectives of this Agreement. Cooperation in this field will be implemented in accordance with the provisions provided for in Article 4.

ARTICLE 7

Reinforcing and upgrading of productive sectors

str. 91. In the context of the implementation of this Agreement, the Parties underline their willingness to promote the upgrading of the competitiveness of productive sectors concerned by this Agreement in Ghana. 2. The Parties agree to cooperate through the cooperation instruments as defined under Article 4 and to support:
3. (a) the repositioning of the private sector vis-à-vis economic opportunities created by this Agreement;
4.

str. 10(b) the definition and the implementation of upgrading strategies; - (c) the improvement of the environment of the private sector and the business climate as defined in Articles 5 and 6;
- (d) the promotion of a partnership between the private sectors of both Parties.

ARTICLE 8

Cooperation with respect to financial adjustment

str. 101. The Parties recognise the challenges that the elimination or substantial reduction of customs duties provided for in this Agreement can pose for Ghana and they agree to establish dialogue and cooperation in this field. 2. In light of the tariff liberalisation schedule adopted by the Parties as part of this Agreement, the Parties agree to establish in-depth dialogue on fiscal adjustment reforms and measures in order to reduce the budget deficit and ultimately ensure a balanced budget for Ghana. 3. The Parties agree to cooperate, in the framework of the provisions of Article 4, notably through the facilitation of supporting measures in the following areas:
4. (a) contribution in significant proportions to the absorption of the net fiscal impact in full complementarity with fiscal reforms;
5. (b) support to fiscal reforms so as to accompany the dialogue in this area.

ARTICLE 9

Cooperation in international fora

str. 10The Parties shall endeavour to cooperate in all international fora where issues relevant to this partnership are discussed.

ARTICLE 10

Regional integration

str. 101. The Parties recognise that promoting regional integration in West Africa is an essential part of their partnership and a powerful tool for achieving the objectives of this Agreement and agree to give it their strong support.

str. 112. For the purposes referred to in paragraph 1 of this Article, the Parties agree to facilitate progress of customs reforms within West Africa, particularly within the context of the ECOWAS customs union.

CHAPTER 1

CUSTOMS DUTIES

ARTICLE 11

Scope

str. 11The provisions of this Chapter shall apply to trade in goods between the Parties.

ARTICLE 12

Rules of origin

str. 11For the purposes of this Article, the term 'originating' applies to goods that comply with the rules of origin defined in Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation, set out in Annex A to this Agreement. It is the Parties' understanding that this Agreement has the status of an Economic Partnership Agreement as the term is used in the protocols that lay down the rules of origin for the application of the provisions of the UK's agreements with other members of the African, Caribbean and Pacific (ACP) Group of States.

ARTICLE 13

Customs duties

str. 12Customs duties are taken to refer to the deductions of charges of any kind, including any kind of surcharge or supplement imposed in connection with the import or export of goods; with the exception of:

- taxes or other internal charges imposed in accordance with Article 35 of this - (a) Agreement;
- (b) anti-dumping, countervailing or safeguard measures applied in accordance with Chapter 2 of this Part of this Agreement;
- (c) fees or other charges imposed in accordance with Article 14 of this Agreement on fees and other charges. 2. For each product, the basic customs duty to which the successive reductions are to be applied shall be that specified in each Party's tariff liberalisation schedule, set out in Annex B and C.

ARTICLE 14

Fees and other charges

str. 121. The Parties reaffirm their commitment to respect the provisions of Article VIII of the General Agreement on Trade and Tariffs 1994 (hereinafter referred to as 'GATT 1994'). 2. However, fees and other charges related to legal obligations existing at the signature of this Agreement, as referred to in Annex G, shall continue to apply until 14 December 2026. This period may be extended by decision of the Trade Partnership Agreement Committee (hereinafter referred to as the 'TPA Committee') if this is necessary to respect these legal obligations. 3. The fees and other charges referred to in Article 13(1)(c) of this Agreement include charges corresponding to the real cost of services provided pursuant to the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 set out in Annex 1A of the Agreement establishing the WTO (hereinafter referred to as the 'WTO Customs Valuation Agreement') and must not constitute indirect protection of national products or the taxation of imports or exports for fiscal purposes.

ARTICLE 15

Status quo

str. 12No new customs duties on imports shall be introduced on products covered by the liberalisation between the Parties, nor shall those currently applied be increased from the date of entry into force of this Agreement.

Elimination of customs duties on imports

str. 121. Products originating in Ghana shall be imported into the UK free of customs duties as defined in Article 13 of this Agreement, except in the case of the products indicated and under the conditions defined in Annex C to this Agreement. 2.

str. 13The Parties, mindful of the fundamental importance to Ghana of Ghana's alignment in due course and subject to all appropriate arrangements to the commercial policy of the ECOWAS and taking note of the factual context of the tariff dismantling schedule agreed by the European Union under the EU-West Africa free trade agreement, and recalling the urgent need for the preservation of continuity of commercial effect for the time being with reference to the tariff liberalisation schedule under the EU-Ghana Free Trade Agreement as applicable immediately before that agreement ceased to apply to the UK, agree as follows in relation to Ghana's customs duty elimination obligations. During the application of this Agreement, Ghana shall progressively reduce and eliminate customs duties, as defined in Article 13 of this Agreement, applicable to products originating in the UK, subject to the following provisions:
3. (a) During the application of this Agreement, Ghana shall apply customs duties applicable to products originating in the UK in accordance with the tariff liberalisation schedule in Annex B. 4. (b) Without prejudice to Ghana's obligations pursuant to subparagraph (a), Ghana shall apply customs duties to products originating in the UK and imported into its territory that are no less favourable than those applicable to goods originating in the European Union under the EU-Ghana Free Trade Agreement immediately before that agreement ceased to apply to the UK so as to ensure that imports from the UK into its territory are treated no less favourably than products originating in the European Union.

ARTICLE 17

Export duties and taxes

str. 131. No duties or taxes on exports or charges with equivalent effect shall be introduced which were not applicable immediately before the EU-Ghana Free Trade Agreement ceased to apply to the UK, nor shall those applied in trade between the Parties be applied in an increased amount compared to those applicable at the time immediately before the EU-Ghana Free Trade Agreement ceased to apply to the UK. 2. The export duties, taxes on exports or charges with equivalent effect shall be no greater than the same duties and taxes applied to like goods exported to any other countries that are not party to this Agreement. 3. In exceptional circumstances, if Ghana can justify specific needs for income, promotion for fledgling industry or environmental protection, it may, on a temporary basis and after consulting the UK, introduce export duties, taxes on exports or charges with equivalent effect on a limited number of additional goods or increase the impact of those that already exist. 4.

str. 14The Parties agree to review the provisions of this Article in the framework of the TPA Committee not later than three years after the date of entry into force of this Agreement, taking full account of their impact on the development and diversification of the economy of Ghana.

ARTICLE 18

Classification of goods

str. 14The classification of goods covered by this Agreement shall be as set out in each Party's respective tariff nomenclature in conformity with the Harmonized Commodity Description and Coding System.

ARTICLE 19

Most Favoured Nation (MFN) clause

ARTICLE 20

Special provisions on administrative cooperation

str. 151. The Parties agree that administrative cooperation is essential to the implementation and control of the preferential treatment granted in this Chapter and undertake to combat irregularities and fraud regarding customs and related fields. 2. Where one Party has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud, the Party may temporarily suspend the preferential treatment of the product(s) concerned in accordance with the provisions of this Article. 3. For the purposes of this Article, a lack of administrative cooperation shall include the following:

(a) repeated failure to comply with the obligation to verify the originating status of the product(s) concerned;

(b) repeated refusal to conduct a subsequent check of proof of origin and/or to communicate the results thereof, or undue delay in doing so;

(c) repeated refusal to grant authorisation for a cooperation mission to check the authenticity of documents or the accuracy of information of relevance to the preferential treatment in question, or undue delay in granting such authorisation. 4. The application of a temporary suspension shall be subject to the following conditions:

(a) a Party that has made a finding, on the basis of objective information, of a lack of administrative cooperation and/or irregularities or fraud must notify the TPA Committee without undue delay that it has obtained the proof and the established information, and must consult with the TPA Committee to find a solution acceptable to both Parties, drawing on all relevant information and objective evidence;

(b) when the Parties have entered into consultation with the TPA Committee, as provided for above, and have been unable to agree on an acceptable solution in the three (3) months following notification, the Party concerned can temporarily suspend the preferential treatment granted to the product(s) concerned. Temporary suspension must be reported without undue delay to the TPA Committee.

str. 16- (c) temporary suspensions under this Article shall be limited to what is necessary to protect the financial interests of the Party concerned. They shall not exceed a period of six (6) months, which may be renewed. Temporary suspensions shall be reported as soon as they have been adopted by the TPA Committee. They shall be subject to periodic consultations within the TPA Committee, in particular with a view to repealing them once the conditions for application no longer exist. 5. At the same time as the notification of the TPA Committee specified in paragraph 4(a) of this Article, the Party concerned shall publish a notice for importers in its Official Journal. This notice for importers shall indicate that, for the product concerned, and on the basis of established information, proof of a lack of administrative cooperation and/or of irregularities or of fraud has been obtained.

ARTICLE 21

Management of administrative errors

str. 16In case of error by the competent authorities in the management of preferential systems for exports, and in particular in the application of Protocol No. 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation set out in Annex A to this Agreement, where this error leads to consequences in terms of import duties, the Party facing such consequences may request the TPA Committee to examine and adopt all appropriate measures with a view to resolving the situation.

CHAPTER 2

TRADE DEFENCE INSTRUMENTS

ARTICLE 22

Objectives

str. 161. The objectives of this Chapter are to lay down the conditions in which the two Parties may take trade defence instruments while at the same time working on the development of trade in goods between them, by way of derogation from the provisions of Articles 15, 16 and 34 of this Agreement. 2. The Parties shall ensure that the measures taken under the provisions of this Chapter are no more than is necessary to prevent or rectify the situations described herein.

Anti-dumping and countervailing duties

str. 171. None of the provisions of this Agreement shall prevent the UK or Ghana from taking anti-dumping or countervailing measures under the relevant WTO Agreements, in particular the Agreement on Implementation of Article VI of the GATT 1994 and the Agreement on Subsidies and Countervailing Measures which figure in Annex 1A to the Agreement establishing the WTO. 2. For the purposes of applying this Article, origin shall be determined in accordance with the non-preferential rules of origin of the Parties. 3. The special situation of Ghana as a developing country shall be taken into account when the application of anti-dumping or countervailing measures is considered. Before imposing definitive anti-dumping or countervailing measures, the Parties shall consider the possibility of constructive solutions, such as those provided for in the relevant WTO Agreements. The investigating authorities, may, in particular, carry out appropriate consultations for this purpose. 4. The provisions of this Article shall be applicable to all investigations initiated after this Agreement enters into force. 5. The provisions of this Article shall not be subject to the dispute settlement provisions of this Agreement.

ARTICLE 24

Multilateral safeguard measures

str. 171. Subject to the provisions of this Article, this Agreement shall not prevent either of the Parties from adopting exceptional measures for a limited period in accordance with Article XIX of the GATT 1994, the Agreement on Safeguards which figures in Annex 1A to the Agreement establishing the WTO (hereinafter the 'WTO Agreement on Safeguards'), or Article 5 of the Agreement on Agriculture which figures in Annex 1A to the Agreement establishing the WTO (hereinafter the 'WTO Agreement on Agriculture'). 2. For the purposes of applying this Article, origin shall be determined according to nonpreferential rules of origin of the Parties. 3. Without prejudice to the provisions of paragraph 1 of this Article, and in the light of the overall development objectives of this Agreement and the small size of the economy of Ghana, the UK shall exclude imports from Ghana from any measures taken pursuant to Article XIX of the GATT of 1994, the WTO Agreement on Safeguards and Article 5 of the WTO Agreement on Agriculture.

str. 184. The provisions of paragraph 3 of this Article shall apply until 14 December 2021. At the latest one hundred and twenty (120) days before that date, the TPA Committee shall reexamine the implementation of these provisions in light of the development needs of Ghana in order to determine whether their period of application should be extended. 5. The provisions of paragraphs 1 and 2 shall not be subject to the dispute settlement provisions of this Agreement.

ARTICLE 25

Bilateral safeguard measures

str. 181. Subject to the provisions of this Article, either of the Parties may take safeguard measures for a limited period that derogate from the provisions of Articles 15 and 16 of this Agreement. 2. The safeguard measures referred to in paragraph 1 of this Article may be taken where a product originating in one Party is imported into the territory of the other Party in such increased quantities and under such conditions as to cause or threaten to cause:

(a) serious injury to the domestic industry of like or directly competitive products in the territory of the importing Party;

(b) disruptions in a sector of the economy, particularly where these disruptions produce major social problems or difficulties that could bring about serious deterioration in the economic situation of the importing Party; or

(c) disruption in the markets of like or directly competitive agricultural products 2 or in the mechanisms regulating those markets. 3. The safeguard measures referred to in this Article shall not exceed what is strictly necessary to prevent or remedy serious injury or disruptions as defined in paragraphs 2 and 4(b) of this Article. These safeguard measures of the importing Party may consist only of one or more of the following:

(a) the suspension of any further reduction in the customs duty on imports applicable for the product concerned, as provided for by this Agreement;

(b) an increase in the customs duty on the product concerned up to a level that does not exceed the customs duty applied to other WTO Members; and

(c) the introduction of tariff quotas on the product concerned. 2 For the purpose of this Article, agricultural products shall be those covered by Annex I of the WTO Agreement on Agriculture.

str. 194. (a) Notwithstanding paragraphs 1 to 3 of this Article, when a product originating in the UK is imported in such increased quantities and under such conditions as to cause or threaten to cause one of the situations described in paragraphs 2(a), (b) and (c) of this Article in Ghana, it may take surveillance or safeguard measures, limited to its territory in accordance with the procedures defined in paragraphs 5 to 8 of this Article. 2. (b) Ghana may take safeguard measures where a product originating in the UK is, as a result of the reduction of duties, being imported into its territory in such increased quantities and under such conditions as to cause or threaten to cause disturbances to an infant industry producing like or directly competitive products. Such provision is applicable until 14 December 2026. Measures must be taken in accordance with the provisions of paragraphs 5 to 8. However, if agreed by both Parties, this period may be extended if, despite the industrial development potential and the efforts actually undertaken, this objective has not been achieved due to the world economic situation or serious troubles affecting Ghana. 5. (a) The safeguard measures referred to in this Article shall be maintained only for the period necessary to prevent or resolve serious injury or disruptions such as those described in paragraphs 2 and 4 of this Article;
2. (b) The safeguard measures referred to in this Article shall be applied for a period not exceeding two (2) years. Where the circumstances warranting the imposition of safeguard measures continue to exist, such measures may be extended for a further period of two (2) years. Where Ghana applies a safeguard measure, such measure may however be applied for a period not exceeding four (4) years and, where the circumstances warranting imposition of safeguard measures continue to exist, extended for a further period of four (4) years;
3. (c) The safeguard measures referred to in this Article that exceed one (1) year shall have a clear timetable for being phased out by the end of the set period, at the latest;
4. (d) Except in exceptional circumstances subject to the approval of the TPA Committee, no safeguard measures referred to in this Article shall be applied to a product that has previously been subject to such a measure, for a period of at least one (1) year from the date of expiry of this measure. 6. For the implementation of the above paragraphs the following provisions shall apply:
6. (a) When a Party considers that one of the circumstances referred to in paragraphs 2 or 4 of this Article exists, it shall immediately refer the matter to the TPA Committee;
7. (b) The TPA Committee can make any recommendation necessary to remedy the circumstances that have arisen.

str. 20Where the TPA Committee has not made recommendations to remedy the circumstances, or where a satisfactory solution

- has not been found in the thirty (30) days following notification to this Committee, the importing Party may adopt appropriate measures to remedy the circumstances, in accordance with this Article;

- (c) Before taking one of the measures provided for in this Article or, in the cases referred to in paragraph 7 hereof, as soon as possible, Ghana shall communicate to the TPA Committee all information that can be used for a full examination of the situation with a view to finding an acceptable solution for both Parties;
- (d) When selecting safeguard measures, priority must be given to those that help to efficiently and rapidly solve the problem, while causing the least possible disruption to the smooth application of this Agreement;
- (e) All safeguard measures taken in accordance with this Article shall be reported immediately to the TPA Committee and shall be the subject of periodic consultations within that body, particularly with a view to establishing a timetable for their abolition as soon as circumstances permit. 7. Where exceptional circumstances require immediate action, the importing Party concerned, whether the UK or Ghana, as the case may be, may take the measures provided for in paragraphs 3 and 4 of this Article on a provisional basis, without meeting the requirements of paragraph 6 hereof. Such action may be taken for a maximum period of one hundred and eighty (180) days where the measures are taken by the UK and of two hundred (200) days when the measures are taken by Ghana. The duration of such provisional measures shall be counted as a part of the initial period or of any extension defined in paragraph 5 of this Article. In taking these provisional measures, the interests of all stakeholders must be taken into account. The importing Party concerned shall inform the other Party and immediately refer the matter to the TPA Committee for examination. 8. If an importing Party subjects imports of a product to an administrative procedure having as its purpose the rapid provision of information on the trend of trade flows liable to give rise to the problems referred to in this Article, it shall inform the TPA Committee of this without delay. 9. The WTO Agreements shall not be invoked to prevent a Party from adopting safeguard measures under the provisions of this Article.

ARTICLE 26

Cooperation

str. 201. The Parties recognise the importance of cooperation with regard to trade defence instruments for ensuring fairness and transparency in the trade between them. 2.

str. 21The Parties agree to cooperate, including by facilitating assistance measures, in the following areas in particular:

(a) the development of regulations and institutions to ensure trade defence; (b) the development of capacity, in particular of the competent administrative authorities of Ghana, to improve the understanding and the use of the trade defence instruments provided for in this Agreement.

CHAPTER 3

TECHNICAL BARRIERS TO TRADE, SANITARY AND PHYTOSANITARY MEASURES

ARTICLE 27

Objectives

str. 211. The objectives of this Chapter are to facilitate trade in goods between the Parties while increasing the capacity of the Parties to identify, prevent and eliminate unnecessary obstacles to trade as a result of technical regulations, standards and conformity assessment procedures applied by either Party while not affecting the capacity of the Parties to protect plants, animals and public health.

ARTICLE 28

Scope and definitions

str. 211. The provisions of this Chapter shall apply to technical regulations, standards and conformity assessment procedures defined in the Agreement on Technical Barriers to Trade in Annex 1A to the Agreement establishing the WTO (hereinafter referred to as the 'WTO TBT Agreement') and to the sanitary and phytosanitary measures as defined in the Agreement on the Application of Sanitary and Phytosanitary Measures in Annex 1A to the Agreement establishing the WTO (hereinafter referred to as the 'WTO SPS Agreement') in so far as they affect trade between the Parties. 2. For the purposes of this Chapter and unless otherwise indicated, the definitions used in the WTO TBT Agreement and in the WTO SPS Agreement, the Codex Alimentarius, the International Plant Protection Convention (IPPC), and by the World Organisation for Animal Health (OIE) shall apply, including any reference to the products in this Chapter.

Competent authorities

str. 221. The authorities of the two Parties responsible for the implementation of the measures set out in this Chapter are referred to in Appendix II to Annex D to this Agreement. 2. In accordance with Article 32 of this Agreement, the Parties shall keep each other informed of any significant changes in the competent authorities shown in Appendix II to Annex D to this Agreement. The TPA Committee shall adopt any amendment necessary of Appendix II to Annex D to this Agreement.

ARTICLE 30

Mutual obligations

str. 221. The Parties reaffirm their rights and obligations under the relevant WTO Agreements, in particular under the WTO SPS Agreement and the WTO TBT Agreement. The Parties also reaffirm their rights and obligations under the IPPC, the Codex Alimentarius and the OIE. 2. The Parties reaffirm their commitment to improving public health in their respective territories, in particular by strengthening their capacities to identify non-compliant products. 3. These commitments, rights and obligations shall underline the activity of the Parties in relation to this Chapter.

ARTICLE 31

Determination of sanitary and phytosanitary areas

str. 22In relation to importing conditions, the Parties may, on a case-by-case basis, propose and identify areas with an established sanitary and phytosanitary status, with reference to Article 6 of the WTO SPS Agreement.

ARTICLE 32

Transparency of trade conditions and exchange of information

str. 221. The Parties shall mutually inform one another of any changes to their technical import requirements (including for live animals and plants). 2. If necessary, the Parties agree to inform each other in writing of the measures taken to prohibit the importing of goods with the aim of addressing a given problem concerning health

(public, animal or plant), safety or the environment as soon as possible, in accordance with the recommendations set out in the WTO SPS Agreement.

str. 233. The Parties agree to exchange information with the aim of collaborating so that their products comply with the technical regulations and standards subject to which they may access each other's markets. 4. If necessary, the Parties shall also directly exchange information on other areas that the Parties agree to be of potential importance for their trade relations, including food safety issues, the sudden appearance of animal or plant diseases, scientific opinions and other noteworthy events relating to product safety. In particular, the Parties undertake to inform each other when applying the principle of sanitary and phytosanitary zoning as set out in Article 6 of the WTO SPS Agreement. 5. If necessary, the Parties agree to exchange information on the epidemiological surveillance of animal diseases. As regards phytosanitary protection, the Parties shall inform each other of the appearance of pests presenting a known and immediate danger for the other Party. 6. The Parties agree to cooperate with a view to alerting each other early when new regional rules might have an impact on mutual trade.

ARTICLE 33

Cooperation

str. 231. The Parties recognise the importance of cooperating in the areas of technical regulations, standards, sanitary and phytosanitary measures and conformity assessment in order to achieve the objectives of this Chapter. 2. The Parties agree to cooperate, in accordance with the provisions of Article 4, in order to raise the quality and competitiveness of priority products for Ghana shown in Appendix I to Annex D to this Agreement and access to the market of the UK, including through facilitating support, notably financially, in the following areas in particular:
3. (a) the establishment of an appropriate framework for the exchange of information and sharing of expertise between the Parties;
4. (b) cooperation with international standardisation bodies, including facilitating participation by representatives of Ghana in the meetings of such bodies;
5.

str. 24(c) the adoption of technical standards and regulations, conformity assessment procedures and sanitary and phytosanitary measures that are harmonised at regional level on the basis of the relevant international standards;

the strengthening of the capacities of public and private operators, including information and training, with the aim of helping exporters to conform to UK - (d) rules and standards, and to participating in international organisations;
- (e) the development of national capacities to assess product compliance and to gain access to the market of the UK.

CHAPTER 4

OTHER NON-TARIFF BARRIERS

ARTICLE 34

Prohibition of quantitative restrictions

str. 24On the entry into force of this Agreement, all prohibitions or restrictions on imports or exports affecting trade between the two Parties shall be eliminated, with the exception of the customs duties and taxes and the fees and other charges referred to in Articles 13 and 14 of this Agreement, irrespective of whether they are implemented through quotas, import or export licensing or other measures. No new measures shall be introduced. The provisions of this Article are without prejudice to the provisions concerning trade defence instruments referred to in Chapter 2 of this Part of this Agreement.

ARTICLE 35

National treatment of internal taxation and regulation

str. 241. Imported products originating in one Party shall not be subject, either directly or indirectly, to internal taxes or other internal charges of any kind in excess of those applied, directly or indirectly, to like domestic products of the other Party. The Parties shall refrain from applying any other form of taxation or other internal charges with the aim of providing protection for their national output. 2. Imported products originating in one Party shall benefit from treatment that is no less favourable than the treatment given to like domestic products of the other Party in respect of all laws, regulations and requirements affecting their sale, offering for sale, purchase, transportation, distribution or use on the national market. The provisions of this paragraph shall not prevent the application of differential internal transportation charges that are based exclusively on the economic operation of the means of transport and not on the origin of the product. 3. Neither Party shall establish or maintain any internal regulation relating to the mixture, processing or use of products in specified amounts or proportions that directly or indirectly requires any specified amount or proportion of any product that is the subject of the regulation to be supplied from domestic sources. Furthermore, each Party shall refrain from applying any other form of internal quantitative regulation with the aim of providing protection for its output.

str. 254. The provisions of this Article shall not prevent the payment of subsidies intended exclusively for national producers, including payments to national producers derived from the proceeds of internal taxes or charges applied in compliance with the provisions of this Article and subsidies effected through governmental purchases of national products or for their benefit. 5. The provisions of this Article shall not apply to the laws, regulations, procedures or practices relating to public procurement. 6. The provisions of this Article shall be without prejudice to the provisions of this Agreement concerning trade defence instruments.

CHAPTER 5

FACILITATION OF TRADE, CUSTOMS COOPERATION AND MUTUAL ADMINISTRATIVE ASSISTANCE

ARTICLE 36

Objectives

str. 251. The Parties recognise the importance of customs cooperation and of facilitating trade in the evolving context of world trade. The Parties agree to increase cooperation in this area with a view to ensuring that the relevant legislation and procedures, as well as the administrative capacity of the relevant administrative authorities, fulfil the objectives of effective control and promotion of the facilitation of trade, and contribute to development and regional integration. 2. The Parties recognise that legitimate public policy objectives, including those relating to security and fraud prevention, shall not be compromised in any way. 3. The Parties undertake to ensure the free movement of the goods covered by this Agreement within their respective territories.

Customs cooperation and mutual administrative assistance

str. 261. In order to ensure compliance with the provisions of this Chapter, and to respond effectively to the objectives set out in Article 36 of this Agreement, the Parties shall:
2. (a) exchange information concerning customs legislation and procedures;
3. (b) develop joint initiatives relating to import, export and transit procedures and initiatives to offer an efficient service to the business community;
4. (c) cooperate on the automation of customs procedures and other trade procedures and collaborate, where appropriate towards the establishment of common data exchange standards;
5. (d) adopt wherever possible common positions in relation to customs in international organisations such as the WTO, the World Customs Organisation (WCO), the United Nations and the United Nations Conference on Trade and Development (UNCTAD);
6. (e) cooperate on the planning and implementation of technical assistance, in particular in the area of customs reforms and to facilitating trade, in accordance with the provisions of this Agreement; and
7. (f) encourage cooperation between all the administrative authorities, organisations and other institutions concerned, both within one and the same country and between countries. 2. Notwithstanding paragraph 1 of this Article, the administrative authorities of the Parties shall provide mutual administrative assistance for customs matters, in accordance with the provisions of Protocol No. 2 on Mutual Administrative Assistance in Customs Matters set out in Annex E to this Agreement.

ARTICLE 38

Customs legislation and procedures

str. 261. The Parties shall do everything in their power to ensure that their respective trade and customs laws, provisions and procedures are based on the international instruments and standards in force in customs and trade areas, including the essential elements of the International Convention on the Simplification and Harmonization of Customs Procedures, concluded at Kyoto on 18 May 1973, and revised in Brussels on 26 June 1999, the WCO Framework of Standards to Secure and Facilitate Global Trade, the WCO data model and the International Convention on the Harmonized Commodity Description and Coding System of 1983. 2. In order to improve working methods and ensure respect for the principles of nondiscrimination, transparency, efficiency, integrity and accountability of operations, the Parties shall:

str. 27- (a) take the measures necessary to reduce, simplify and standardise the data and documents required by customs and other related bodies;
- (b) simplify customs requirements and formalities wherever possible, in respect of the rapid release and clearance of goods;
- (c) provide effective, prompt and non-discriminatory procedures enabling the right of appeal, against customs and other agency administrative actions, rulings and decisions affecting imports, exports or goods in transit. Procedures for appeal shall be easily accessible, including to small or medium enterprises and any costs shall be reasonable and commensurate with the costs in providing for appeals;
- (d) ensure the maintenance of ethical standards through the application of measures reflecting the principles of the relevant international conventions and instruments in this area, in particular the revised Arusha Declaration of 2003.

ARTICLE 39

Facilitation of transit movements

str. 271. The Parties shall ensure the free transit of goods through their territory on the most suitable transit route. Any restrictions, controls or requirements in this regard must be justified by a legitimate public policy objective, and must be non-discriminatory, proportionate and applied in a uniform manner. 2. Without prejudice to legitimate customs checks, the Parties shall treat goods in transit from the territory of the other Party no less favourably than goods from the domestic market, exports, imports and their movement. 3. The Parties shall establish transit customs regimes to allow the movement of goods with no obligation to pay customs duties or other charges, subject to the provision of appropriate guarantees. 4. The Parties shall endeavour to promote and implement regional transit arrangements with the aim of reducing barriers to trade. 5. The Parties shall draw upon and use international standards and instruments relevant to transit. 6. The Parties shall ensure the cooperation and coordination of all the relevant authorities in their territories in order to facilitate transit traffic and promote cross-border cooperation. The Parties agree:

- (a) to ensure that all the legislation, procedures, fees and charges are made publicly available, as far as possible by electronic means, together with the justification for them;
- (b) to encourage cooperation between the operators and the relevant administrative authorities through the use of non-arbitrary, publicly accessible procedures, such as Memoranda of Understanding, based on those promulgated by the WCO;
- (c) to ensure that their respective customs and related regimes and the requirements and procedures associated with them continue to meet the needs of the business community, are in line with best practices and remain as unrestrictive as possible for trade;
- (d) on the need for consultation with trade representatives in due time and on a regular basis regarding legislative proposals and procedures relating to customs and trade issues. To this end, appropriate and regular mechanisms for consultation between the administrative authorities and the business community shall be established by each Party;
- (e) that a reasonable period of time must pass between the publication and the entry into force of any new or amended laws, procedures, fees or charges. The Parties shall publish administrative information concerning in particular agency requirements, entry procedures, working hours and operational procedures of the customs authorities in ports and at border posts, and also on information contact points.

ARTICLE 41

Customs valuation

str. 27Article VII of the GATT 1994 and the WTO Customs Valuation Agreement shall govern the application of the customs value to trade between the Parties. The Parties shall cooperate with a view to taking a common approach to issues relating to customs value.

ARTICLE 42

Cooperation

str. 271. The Parties recognise the importance of cooperation on customs and trade facilitation for the implementation of this Agreement.

Relations with the business community

str. 292. The Parties agree to cooperate, in accordance with the provisions of Article 4, including by facilitating support, notably in the following areas:

- (a) the development of appropriate, simplified legislative and regulatory provisions;
- (b) information and awareness-raising aimed at operators, including training for the staff concerned;
- (c) building up capacities, modernisation and connectivity between customs authorities and related services.

ARTICLE 43

Continuation of negotiations in the field of customs and trade facilitation

str. 29Within the negotiations of a free trade agreement between West Africa and the UK, the Parties agree to continue negotiations on this Chapter in order to complement it in a regional framework.

ARTICLE 44

Special Committee on Customs and Trade Facilitation

str. 29Within the TPA Committee, the Parties will set up a Special Committee on Customs and Trade Facilitation, comprising representatives of the Parties. This committee will report to the TPA Committee. It will discuss all customs issues meant to facilitate trade between the Parties and monitor the implementation and the application of this Chapter as well as the operation of rules of origin.

CHAPTER 6

AGRICULTURE, FISHERIES AND FOOD SECURITY

ARTICLE 45

General provisions

str. 30The Parties recognise that in Ghana, the agriculture, including livestock farming, and fisheries sectors account for a significant proportion of its Gross Domestic Product, play a key role in the fight against food insecurity and provide an income and employment for most of the working population. 2. The Parties recognise that securing the food security of the population and raising the means of subsistence in a rural environment are essential for reducing poverty and must be viewed in the wider context of sustainable development and the Sustainable Development Goals. 3. The Parties emphasise the importance of the agricultural sector in the economy and for food security in Ghana and, in particular, the sensitive nature of the sectors that depend on international markets. Each Party shall ensure transparency in its domestic support policies and measures. The Parties shall exchange information concerning any agricultural policy measure at the request of either of the Parties.

ARTICLE 46

Food security

str. 30When the implementation of this Agreement results or seems likely to result in difficulties for Ghana in obtaining or gaining access to the products necessary for ensuring food security, Ghana may take appropriate measures in line with the procedures described in Article 25 of this Agreement.

CHAPTER 1

OBJECTIVE AND SCOPE

ARTICLE 47

Objective

str. 30The objective of Part III of this Agreement is to avoid and settle any disputes that may arise between the Parties with a view to arriving, where possible, at a mutually agreed solution.

Scope

str. 31Part III applies to any dispute regarding the interpretation or application of this Agreement, with the exception of Articles 3 to 9 and except where otherwise provided.

CHAPTER 2

CONSULTATIONS AND MEDIATION

ARTICLE 49

Consultations

str. 311. The Parties shall endeavour to settle disputes covered by Article 48 of this Agreement by entering into consultations in good faith with the aim of reaching a mutually agreed solution. 2. Any Party wishing to enter into consultations shall do so by presenting a request in writing to the other Party with a copy to the TPA Committee, specifying the measure in question and the provisions of this Agreement with which, in its opinion, the measure fails to comply. 3. The consultations shall be held within forty (40) days of the date on which the request was submitted. They shall be considered closed within sixty (60) days of the date on which the request was submitted unless the Parties agree to continue consultations. All information exchanged during the consultations shall remain confidential. 4. In urgent situations, in particular those involving perishable or seasonal goods, the consultations shall be held within fifteen (15) days of the date on which the request was submitted, and shall be considered closed within thirty (30) days of the date on which the request was submitted. 5. If the consultations are not held within the time limits specified in paragraph 3 or paragraph 4 of this Article or if the consultations are closed without the Parties' reaching agreement on a mutually agreed solution, the applicant shall have the option of invoking the arbitration procedure provided for in this Agreement.

Mediation

str. 32consultations do not lead to a mutually agreed solution, the Parties may, by agreement, resort to a mediator. Unless the Parties agree otherwise, the terms of reference of the mediation shall be as set out in the consultation request. 2. Unless the Parties agree on a choice of mediator within ten (10) days of the agreement to request mediation, the Chairperson of the TPA Committee or his/her delegate, on being requested to do so by either of the Parties, shall choose by lot a mediator from among the persons on the list referred to in Article 66 of this Agreement and who are not nationals of either Party. The selection shall be made within twenty (20) days of the agreement to request mediation, in the presence of a representative from each of the Parties. 3. The mediator shall convene a meeting of the Parties at the latest thirty (30) days after being appointed. The mediator shall receive the submissions of each Party no later than fifteen (15) days before the meeting and shall give an opinion no later than forty-five (45) days after having been selected. 4. The mediator's opinion may include one or more recommendations on how to resolve the dispute consistent with the provisions referred to in Article 48 of this Agreement. The mediator's opinion shall not be binding. 5. The Parties may agree to modify the time limits referred to in paragraph 3 of this Article. The mediator may also decide to modify these time limits at the request of either Party or on his/her own initiative, depending on the particular difficulties affecting the Party concerned or the complexity of the case. 6. The mediation procedures and in particular all information exchanged and positions taken by the Parties during these procedures shall remain confidential.

DISPUTE SETTLEMENT PROCEDURES

Section I

ARTICLE 51

Initiation of the arbitration procedure

str. 331. Where the Parties do not succeed in settling their dispute after having recourse to the consultations provided for in Article 49 of this Agreement or after engaging in the mediation referred to in Article 50 hereof, the applicant may request the establishment of an arbitration panel. 2. A request for the establishment of an arbitration panel shall be sent in writing to the respondent and the TPA Committee. In its request, the applicant shall describe the specific situation or measure in question and set out the reasons why the situation or measure violates the provisions of this Agreement.

ARTICLE 52

Establishment of an arbitration panel

str. 331. The arbitration panel shall be composed of three arbitrators. 2. Within ten (10) days of the request for the establishment of an arbitration panel being submitted to the TPA Committee, the Parties shall consult one another in order to reach an agreement on the composition of the arbitration panel. 3. In the event that the Parties are unable to agree on the composition of the arbitration panel within the time frame laid down in paragraph 2 of this Article, either Party may request the Chairperson of the TPA Committee, or his/her delegate, to select all three members of the arbitration panel by lot from the list established under Article 66 of this Agreement, one from among the persons proposed by the applicant, one from among the persons proposed by the respondent and the third from among those selected by both Parties to chair the meetings. If the Parties have agreed on one or more of the members of the arbitration panel, the remaining member(s) shall be selected according to the procedure set out in this paragraph. 4. The Chairperson of the TPA Committee or his/her delegate shall select the arbitrators by lot within five (5) days of receiving the request referred to in paragraph 3 of this Article in the presence of a representative of each Party. The time and date of the selection shall be

communicated to the Parties. No failure by either of the Parties to send their representative following an invitation shall in any way affect the validity of the selection.

str. 345. The date on which the arbitration panel is established shall be the date on which all three arbitrators have been selected. 6. The arrangements for responsibility for the arbitration fees are defined in the procedural rules.

ARTICLE 53

Interim report by the arbitration panel

str. 34The arbitration panel shall submit to the Parties an interim report containing both the descriptive sections and its findings and conclusions, generally within one hundred and twenty (120) days at the latest from the date on which the arbitration panel was established. In the fifteen (15) days following the presentation of the interim report by the arbitration panel, each Party shall have the option of submitting remarks in writing to the arbitration panel concerning specific aspects of the interim report.

ARTICLE 54

Arbitration panel ruling

str. 341. The arbitration panel shall transmit its ruling to the Parties and the TPA Committee at the latest one hundred and fifty (150) days following the establishment of the arbitration panel. If it considers that this time limit cannot be complied with, the Chairperson of the arbitration panel shall inform the Parties and the TPA Committee thereof in writing, giving reasons for the delay and stating the date on which the arbitration panel plans to conclude its work. The arbitration panel ruling should under no circumstances be delivered any later than one hundred and eighty (180) days from the date on which the arbitration panel was established. 2. In urgent situations, including those involving perishable and seasonal goods, the arbitration panel shall endeavour to deliver its ruling within seventy-five (75) days of being established. Under no circumstance shall it take longer than ninety (90) days from the date of its establishment. The arbitration panel may deliver a preliminary ruling on whether the case is urgent within ten (10) days of being formed. 3. Each Party may ask an arbitration panel to recommend ways in which the respondent could achieve compliance.

Achieving compliance

ARTICLE 55

Compliance with the arbitration panel ruling

str. 35Each Party shall take any measure necessary to comply with the arbitration panel ruling. The Parties shall endeavour to agree on a time limit for compliance with the ruling.

ARTICLE 56

Reasonable period of time for compliance

str. 351. At the latest thirty (30) days after the Parties have been informed of the arbitration panel ruling, the respondent shall inform the applicant and the TPA Committee in writing of the time it will need to achieve compliance ('reasonable period of time'). 2. In the event of a disagreement between the Parties regarding what constitutes a reasonable period of time within which to comply with the arbitration panel ruling, the applicant shall, within twenty (20) days of the notification provided for in paragraph 1 of this Article, send a written request to the arbitration panel asking it to determine that reasonable period of time. Such a request shall be reported simultaneously to the other Party and the TPA Committee. The arbitration panel shall announce its decision to the Parties and to the TPA Committee within thirty (30) days of the request being submitted. 3. The arbitration panel shall, in determining the reasonable period of time, take into consideration the length of time that it would normally take the respondent to adopt comparable legislative or administrative measures to those identified by the respondent as being necessary to ensure compliance. The arbitration panel may also take account of constraints that might affect the adoption of the necessary measures by the respondent. 4. Where the arbitration panel or some of its members are unable to reconvene, the procedures set out in Article 52 of this Agreement shall be applied. The time limit for delivering a ruling shall be forty-five (45) days from the date on which the request referred to in paragraph 2 of this Article was submitted. 5. The reasonable period of time may be extended by mutual agreement between the Parties.

Review of measures taken to comply with the arbitration panel ruling

str. 361. The respondent shall notify the other Party and the TPA Committee before expiry of the reasonable period of time of any measures it has taken to comply with the arbitration panel ruling. 2. In the event of a disagreement between the Parties concerning the compatibility of the measures notified under paragraph 1 of this Article with the provisions of this Agreement, the applicant may make a written request for a ruling by the arbitration panel on the matter. The request shall indicate the specific measures in question and state why they are incompatible with the provisions of this Agreement. The arbitration panel shall communicate its ruling within ninety (90) days of the date on which the request was submitted. In urgent situations, including cases in which perishable and seasonal goods are in question, the arbitration panel shall deliver its ruling within forty-five (45) days of the request being submitted. 3. Where the arbitration panel or some of its members are unable to reconvene, the procedures set out in Article 52 of this Agreement shall be applied. The time limit for delivering a ruling shall be one hundred and five (105) days from the date on which the request referred to in paragraph 2 of this Article was submitted.

ARTICLE 58

Temporary remedies in the event of non-compliance

str. 361. If the respondent fails to notify measures it has taken to comply with the arbitration panel ruling before expiry of the reasonable period of time, or if the arbitration panel rules that the measures notified under Article 57(1) of this Agreement are not compatible with its obligations under the provisions of Article 55 hereof, the respondent shall, if so requested by the applicant, submit to the applicant an offer for temporary compensation. 2. If the Parties do not agree on compensation within thirty (30) days of the expiry of the reasonable period of time or of the ruling by the arbitration panel referred to in Article 57 of this Agreement that the compliance measures that have been taken are not compatible with the provisions referred to in Article 55 hereof, the applicant shall be authorised, after having informed the other Party, to take appropriate measures. In taking such measures, the applicant shall endeavour to select measures that least affect the achievement of the objectives of this Agreement and take into consideration their impact on the economy of the respondent. If applicable, the appropriate measures should not affect the provision of development assistance to Ghana. 3. The UK shall show moderation in its requests for compensation or when adopting the appropriate measures in accordance with paragraphs 1 and 2 of this Article and shall take account of the status of Ghana as a developing country.

str. 374. The appropriate measures or compensation shall be temporary and shall cease to be applied when the measure recognised as being incompatible has been withdrawn or amended in such a way as to make it comply with the provisions of Article 55 of this Agreement or when the Parties agree to terminate the dispute settlement procedure.

ARTICLE 59

Examination of the compliance measures following the adoption of appropriate measures

str. 371. The respondent shall inform the other Party and the TPA Committee of the measures it has taken to comply with the ruling of the arbitration panel and request that the appropriate measures taken by the applicant shall cease to be applied. 2. If the Parties do not reach an agreement on the compatibility of the notified measures with the provisions of this Agreement within thirty (30) days of the notification being submitted, the applicant shall make a request in writing for the arbitration panel to rule on the matter. Such a request shall be reported simultaneously to the other Party and the TPA Committee. The ruling of the arbitration panel shall be delivered within forty-five (45) days of submission of the request and shall be reported to the Parties and the TPA Committee. If the arbitration panel rules that the measures taken by the Party against which the ruling was delivered are not in conformity with the relevant provisions of this Agreement, it shall consider whether it is appropriate for the applicant to continue to apply the measures taken. If the arbitration panel rules that the measures taken are in conformity with the relevant provisions of this Agreement, the application of the appropriate measures shall be terminated. 3. Where the arbitration panel or some of its members are unable to reconvene, the procedures set out in Article 52 of this Agreement shall be applied. The time limit for delivering a ruling shall be sixty (60) days from the date on which the request referred to in paragraph 2 of this Article was submitted.

Section III

ARTICLE 60

Mutually agreed solution

str. 37The Parties may reach a mutually agreed solution to a dispute at any time. They shall inform the TPA Committee of any such solution. The adoption of a mutually agreed solution shall terminate the procedure.

Procedural rules

str. 381. Dispute settlement procedures under Chapter 3 of this Part shall be governed by procedural rules which shall be adopted by the TPA Committee within three (3) months of it being set up. 2. Any meeting of the arbitration panel shall be open to the public in accordance with the procedural rules, unless otherwise decided by the arbitration panel on its own initiative or further to the request of the Parties.

ARTICLE 62

General and technical information

str. 38At the request of a Party or on its own initiative, the arbitration panel may obtain general and technical information from any source, including the Parties, if it deems this to be appropriate for the arbitration proceedings. The arbitration panel shall also be authorised to obtain the opinion of experts if it considers this appropriate. Interested parties are authorised to submit amicus curiae briefs to the arbitration panel in accordance with the procedural rules. Information obtained in this manner must be disclosed to each of the Parties and submitted to them for their comments.

ARTICLE 63

Language of submissions

str. 381. The common working language of the Parties for procedures for the prevention and settlement of disputes shall be English. 2. The Parties shall make their written or oral submissions in English.

ARTICLE 64

Rules of interpretation

str. 38The arbitration panel shall interpret the provisions of this Agreement in accordance with the customary rules of interpretation of public international law, including those set out in the Vienna Convention on the Law of Treaties. The rulings of the arbitration panel shall neither add to nor diminish the rights and obligations set out in this Agreement.

Arbitration panel rulings

str. 391. The arbitration panel shall make its rulings by consensus. Where a ruling cannot be made by consensus, it shall be made by majority vote. However, in no case shall dissenting opinions of arbitrators be published. 2. The ruling shall set out the substantive findings, the applicability of the relevant provisions of this Agreement and the reasoning underpinning the findings and conclusions reached by the arbitration panel. The TPA Committee shall make the arbitration panel ruling known to the public, unless it decides otherwise.

CHAPTER 4

GENERAL PROVISIONS

ARTICLE 66

List of arbitrators

str. 391. The TPA Committee shall establish a list of fifteen (15) individuals who are willing and able to serve as arbitrators within three (3) months at the latest of being set up. Each Party shall appoint one third of the arbitrators. The two Parties shall agree on the choice of the remaining third of arbitrators, who shall not be nationals of either Party and who shall act as chairperson to the arbitration panel. The TPA Committee shall ensure that the said list is always maintained at this level. 2. The arbitrators shall have specialised knowledge or experience of law and international trade. They shall be independent, serve in their individual capacities and not take instructions from any organisation or government, shall not be affiliated with the government of either Party, and shall comply with the Code of Conduct appended to the procedural rules. 3. The TPA Committee may establish an additional list of 15 individuals having a sectoral expertise in specific matters covered by this Agreement. When recourse is made to the selection procedure under Article 52(3), the Chairperson of the TPA Committee may use such a sectoral list upon agreement of both Parties.

Links with the WTO obligations

str. 40The arbitration bodies set up under this Agreement shall not be authorised to rule on disputes relating to the rights and obligations of each Party pursuant to the WTO Agreements. 2. Recourse to the dispute settlement provisions of this Agreement shall be without prejudice to any action in connection with the WTO, including dispute settlement action. However, when a Party has initiated a dispute settlement procedure with regard to a given measure either under Article 51(1) of this Agreement or under the WTO Agreements, it may not initiate a dispute settlement procedure for the same measure in the other forum before concluding the first procedure. For the purposes of this paragraph, a Party shall be considered to have initiated a dispute settlement procedure under the WTO Agreements once it has requested the establishment of a panel pursuant to Article 6 of the Dispute Settlement Understanding set out in Annex 2 to the Agreement establishing the WTO. 3. Nothing in this Agreement shall preclude a Party from applying the suspension of obligations authorised by the WTO Dispute Settlement Body.

ARTICLE 68

Time limits

str. 401. All the limitation periods laid down in this Part, including the times by which the arbitration panels must deliver their rulings, shall be counted in calendar days from the day following the act or fact to which it refers. If the last day is a non-working day, the time limit shall be deemed to fall on the next working day. 2. Any time limit provided for in this Part of this Agreement may be extended by mutual agreement between the Parties.

ARTICLE 69

Modification of Part III

str. 40The TPA Committee and each Party may both take the initiative to request an amendment of this Part. The amendment requests will be examined by the TPA Committee. The amendment will enter into force only after approval by both Parties.

GENERAL EXCEPTIONS

ARTICLE 70

General exception clause

str. 41Subject to the requirement that such measures are not applied in a manner that would constitute a means of arbitrary or unjustifiable discrimination between the Parties where like conditions prevail, or a disguised restriction on trade in goods or services or on establishment, nothing in this Agreement shall be construed to prevent the adoption or application by either Party of measures:

- (a) necessary to protect public morals, order or security;
- (b) necessary to protect the life or health of humans, animals or plants;
- (c) necessary to secure compliance with laws or regulations that are not inconsistent with the provisions of this Agreement including those relating to:
- (i) the prevention of deceptive and fraudulent practices or to deal with the effects of a default on contracts;
- (ii) protection of the privacy of individuals in relation to the processing and dissemination of personal data and the protection of confidentiality of individual records and accounts;
- (iii) security;
- (iv) customs enforcement; or
- (v) the protection of intellectual property rights;
- (d) relating to the import or export of gold or silver;
- (e) concerning the protection of national treasures of artistic, historic or archaeological value;
- (f) relating to the conservation of non-renewable natural resources if such measures imply restrictions on domestic production or consumption of goods, domestic supply or consumption of services or domestic investors;
- (g) relating to the products of prison labour;

str. 42- (h) are inconsistent with Article 35, provided that the difference in treatment is aimed at ensuring the effective or equitable imposition or collection of direct taxes in respect of economic activities, investors or service suppliers of the other Party.

ARTICLE 71

Security exceptions

str. 421. Nothing in this Agreement shall be construed:
2. (a) as requiring either Party to furnish any information, the disclosure of which it considers contrary to its essential security interests;
3. (b) as preventing the Parties from taking any action deemed necessary for the protection of their essential security interests:
4. (i) relating to fissile or fissionable materials or the materials from which they are derived;
5. (ii) relating to economic activities carried out directly or indirectly for the purpose of supplying or provisioning a military establishment;
6. (iii) connected with the production of or trade in arms, munitions and war material;
7. (iv) relating to government procurement essential for national security or for national defence purposes;
8. (v) taken in time of war or other emergency in international relations;
9. (c) as preventing the Parties from taking any action in order to honour their obligations for the purpose of maintaining international peace and security. 2. The TPA Committee shall be informed to the fullest extent possible of measures taken under paragraph 1(b) and (c) of this Article and of their termination dates.

ARTICLE 72

Taxation

str. 421. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the Parties from distinguishing, in the application of the relevant provisions of their fiscal legislation, between taxpayers who are not in the same situation, in particular with regard to their place of residence or with regard to the place where their capital is invested.

str. 432. Nothing in this Agreement or in any arrangement adopted under this Agreement shall be construed to prevent the adoption or enforcement of any measure aimed at preventing the avoidance or evasion of taxes pursuant to the tax provisions of agreements intended to avoid double taxation or other tax arrangements or domestic fiscal legislation. 3. Nothing in this Agreement shall affect the rights and obligations of the Parties under any tax convention. In the event of any inconsistency between this Agreement and such a convention, the convention shall prevail to the extent of the inconsistency. 4. Nothing in this Agreement applies to any MFN obligation with respect to an advantage accorded by a Party pursuant to a tax convention.

INSTITUTIONAL PROVISIONS

ARTICLE 73

TPA Committee

str. 431. For the purposes of implementing this Agreement, a TPA Committee is hereby established. 2. The Parties agree that the composition, organisation and operation of this TPA Committee will respect the principle of equality. The TPA Committee will determine its organisation and functioning rules. 3. Except as otherwise provided for in paragraph 4 of this Article, the TPA Committee is responsible for the administration in all fields covered by this Agreement and the achievement of all tasks mentioned in this Agreement. 4. The TPA Committee shall not be responsible for political dialogue, consultations held or measures taken (as referred to in Annex F) relating to the essential and fundamental elements of this Agreement. 5. The TPA Committee meetings may be open to third parties. The ECOWAS Commission may be invited to the TPA Committee meetings, according to its internal procedures. 6. Any decisions adopted by the EPA Committee established by the EU-Ghana Free Trade Agreement before that Agreement ceased to apply to the UK shall, to the extent those decisions relate to the Parties to this Agreement and unless the Parties agree otherwise, be

deemed to have been adopted, mutatis mutandis , by the TPA Committee which the Parties establish under paragraph 1 of this Article.

str. 44In this Article, a reference to decisions adopted by the 'EPA Committee established by the EU-Ghana Free Trade Agreement' shall be understood as also including decisions adopted by any special committees or bodies established by that committee. 7. Nothing in paragraph 6 prevents the TPA Committee established by this Agreement from making decisions which are different to, modify, revoke or supersede the decisions deemed to have been adopted under that paragraph.

FINAL PROVISIONS

ARTICLE 74

Definition of the Parties and fulfilment of obligations

ARTICLE 75

Contact points and exchange of information

str. 441. In order to facilitate communication and ensure the effective implementation of this Agreement, the Parties shall each designate a contact point within the TPA Committee upon this Agreement's entry into force. The designation of contact points shall be without prejudice to the specific designation of competent authorities under specific provisions of this Agreement. 2. At the request of either Party, the contact point of the other Party shall indicate the office or official responsible for any matter pertaining to the implementation of this Agreement and provide the support necessary to facilitate communication with the requesting Party.

str. 453. At the request of either Party, and to the extent legally possible, each Party through its contact point shall provide information and reply promptly to any question from the other Party relating to an actual or proposed measure that might affect trade between the Parties.

ARTICLE 76

Transparency

str. 451. The Parties shall ensure that any laws, regulations, procedures and administrative rulings of general application as well as any international commitments relating to any trade matter covered by this Agreement are promptly published or made publicly available. 2. Without prejudice to specific transparency provisions in this Agreement, the information referred to under this Article shall be considered to have been provided when the information has been communicated by appropriate notification to the WTO or when the information has been distributed on the official, public and fee-free website of the Party concerned.

ARTICLE 77

Confidentiality

str. 45Nothing in this Agreement shall require either Party to provide confidential information, the disclosure of which would impede law enforcement or otherwise be contrary to the public interest or that would prejudice legitimate commercial interests of particular enterprises, public or private, except where its disclosure is necessary in connection with a dispute settlement proceeding under Part III of this Agreement. Where such disclosure is considered necessary by a panel established under Article 52 hereof, the panel shall ensure that confidentiality is fully protected.

ARTICLE 78

Relationships with other agreements

str. 45The Parties agree that nothing in this Agreement requires them to act in a manner inconsistent with their obligations in connection with the WTO.

ARTICLE 79

Further negotiation on services, investment and trade related rules

str. 451. The Parties will cooperate to facilitate all the necessary measures leading to the conclusion as soon as possible of a free trade agreement between West Africa and the UK in the following:

- (a) trade in services; (b) electronic commerce; (c) investments; (d) competition; (e) intellectual property.

str. 462. The Parties will take all necessary measures to endeavour to conclude a free trade agreement between West Africa and the UK. 3. On these issues, as well as on any other issues the Parties may agree on, the Parties support the negotiations of the free trade agreement. They welcome a two-step approach starting first with formulating and implementing regional policies and building regional capacity, and in a second step, deepening the UK-West Africa trade provisions mutually agreed on concerning these issues. 4. This Article does not prejudge the position of the regional organisations on the above issues.

ARTICLE 80

Modalities for the continuation of negotiations

str. 461. The Parties will continue negotiations according to the provisions of this Agreement. 2. When negotiations are complete, the resulting draft amendments shall be submitted for approval to the relevant domestic authorities.

ARTICLE 81

Dialogue on finance issues

str. 46The Parties agree to foster dialogue, transparency and to share best practices in the area of tax policy and administration.

Collaboration in the fight against illegal financial activities

str. 47The UK and Ghana are committed to prevent and fight against illegal, fraudulent and corrupt activities, money laundering and terrorist financing and shall take the necessary legislative and administrative measures to comply with international standards, including those laid down in the United Nations Convention against Corruption, the United Nations Convention against Transnational Organized Crime and its Protocols, the United Nations Convention for the Suppression of the Financing of Terrorism and the Financial Action Task Force Recommendations. The UK and Ghana agree to exchange information and cooperate in these areas.

ARTICLE 83

Ratification and entry into force

str. 471. This Agreement shall be ratified or approved by each Party in accordance with their respective constitutional rules and procedures. 2. Each of the Parties shall notify the other in writing, through diplomatic channels, of the completion of the procedures required by its law for the entry into force, or provisional application, of this Agreement. 3. This Agreement shall enter into force on the first day of the first month, or on such other date as the Parties may otherwise agree, following the date on which Ghana and the UK have notified each other of the completion of the procedures for this purpose. 4. Pending the entry into force of this Agreement, Ghana and the UK may agree to provisionally apply the Agreement, in whole or in part. Such provisional application shall take effect from the date of the later notification by which the Parties notify each other that they have completed their respective legal requirements and procedures for provisional application. 5. A Party may terminate the provisional application of this Agreement by giving written notice to the other Party. Such termination shall take effect on the first day of the first month following notification. 6. If, pending the entry into force of this Agreement, the Parties decide to apply it provisionally, all references to the date of entry into force shall be deemed to refer to the date such provisional application takes effect. 7. Notwithstanding paragraph 4 of this Article, Ghana and the UK may take measures to apply this Agreement, in whole or in part, before provisional application, to the extent feasible.

str. 488. This Agreement shall be superseded by a free trade agreement concluded at the regional level between West Africa and the U K from the date of entry into force of that agreement. In this case, the Parties will endeavour to ensure that the free trade agreement at a regional level preserves most of the benefits obtained by Ghana through this Agreement.

ARTICLE 84

Termination

ARTICLE 85

Territorial application

str. 481. This Agreement shall apply:

(a) on the one hand, to the territory of the United Kingdom of Great Britain and Northern Ireland and the following territories for whose international relations the UK is responsible, to the extent that and under the conditions which the EU-Ghana Free Trade Agreement applied immediately before it ceased to apply to the UK:

- i. Gibraltar; and
- ii. the Channel Islands and the Isle of Man;
3. (b) on the other hand, to Ghana. 2. References in this Agreement to 'territory' shall be understood in this sense, unless explicitly stated otherwise.

ARTICLE 86

Authentic texts

str. 48This Agreement is drawn up in English.

Annexes

LIST OF ANNEXES

str. 50Articles

1. Definitions

TITLE II: DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Articles

. 2. General conditions
3.

str. 51Wholly obtained products
4. Sufficiently worked or processed products
5. Insufficient working or processing operations
6. Working or processing of materials whose import into the UK is free of duty
7. Cumulation of origin
8. Cumulation with other countries benefiting from duty-free quota-free access to the market of the UK
9. Unit of qualification
10. Accessories, spare parts and tools
11. Sets of assorted articles
12. Neutral elements
13. Accounting segregation

TITLE III: TERRITORIAL REQUIREMENTS

Articles

14. Principle of territoriality 15. Non-alteration 16. Exhibitions

TITLE IV: PROOF OF ORIGIN Articles

17. General conditions
18. Procedure for the issue of a movement certificate EUR.1
19. Movement certificates EUR.1 issued retrospectively
20. Issue of a duplicate movement certificate EUR.1
21. Conditions for making out an origin declaration
22. Approved exporter
23. Validity of proof of origin
24. Submission of proof of origin
25. Importation by instalments
26. Exemptions from proof of origin
27. Information procedure for cumulation purposes
28. Supporting documents
29. Preservation of proof of origin and supporting documents
30. Discrepancies and formal errors
31. Amounts expressed in euro

ANNEX A

PROTOCOL NO. 1 CONCERNING THE DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS' AND THE METHODS OF ADMINISTRATIVE COOPERATION

str. 51INDEX

TITLE V: ADMINISTRATIVE COOPERATION

str. 52Articles

32. Administrative conditions for products to benefit from this Agreement
33. Notification of customs authorities
34. Other methods of administrative co-operation
35. Verification of proofs of origin
36. Verification of suppliers' declarations
37. Dispute settlement
38. Penalties
39. Derogations

TITLE VI: CEUTA AND MELILLA

Articles

40. General conditions

TITLE VII: FINAL PROVISIONS

Articles

41. Revision and application of rules of origin
42. Annexes
43. Implementation of the Protocol
44. Transitional provision for goods in transit or storage

ANNEXES TO PROTOCOL No. 1 ANNEX I to Protocol No. 1: Introductory notes to the list in Annex II to the Protocol ANNEX II to Protocol No.

str. 531: List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status ANNEX II-A to Protocol No. 1: Derogations from 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

ANNEX III to Protocol No. 1: Form for movement certificate for EUR.1 goods ANNEX IV to Protocol No. 1: Origin declaration ANNEX V-A to Protocol No. 1: Supplier's declaration for products having preferential origin status ANNEX V-B to Protocol No. 1: Supplier's declaration for products not having preferential origin status ANNEX VI to Protocol No. 1: Information certificate ANNEX VII to Protocol No. 1: Form for application for a derogation ANNEX VIII to Protocol No. 1: Overseas Countries and Territories JOINT DECLARATION concerning the Principality of Andorra JOINT DECLARATION concerning the Republic of San Marino

DEFINITION OF THE CONCEPT OF 'ORIGINATING PRODUCTS'

Article 2

General conditions

str. 541. For the purposes of this Agreement the following products shall be considered as originating in the UK:

(a) products wholly obtained in the UK within the meaning of Article 3 of this Protocol;

(b) products obtained in the UK incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the UK within the meaning of Article 4 of this Protocol.

str. 552. For the purposes of this Agreement the following products shall be considered as originating in Ghana:

(a) products wholly obtained in Ghana within the meaning of Article 3 of this Protocol;

(b) products obtained in Ghana incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Ghana within the meaning of Article 4 of this Protocol.

Article 3

Wholly obtained products

str. 551. The following shall be considered as wholly obtained in Ghana or the UK:

(a) live animals born and raised there;

(b) mineral products extracted from its soil or from its seabed or ocean floor;

(c) vegetable products harvested there;

(d) products from live animals raised there;

(e) (i) products obtained by hunting or fishing conducted there;

(ii) products of aquaculture, including mariculture, where the animals are raised there from eggs, spawning, larvae or fry;

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the UK or of Ghana by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in point (f);

(h) used articles fit only for the recovery of raw materials;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k) goods produced exclusively from the products specified in points (a) to (j). 2. The terms 'their vessels' and 'their factory ships' in points (f) and (g) of paragraph 1 of this Article shall apply only to vessels and factory ships:

(a) which are registered or recorded in the UK or Ghana; and

(b) which fly the flag of the UK or Ghana; and

(c) which meet one of the following conditions:

(i) they are at least 50 % owned by nationals of the UK, a Member State of the European Union and/or of Ghana; or

(ii) they are owned by companies:

-which have their head office and their main place of business in one of the UK, a Member State of the European Union or in Ghana, and

-which are at least 50 % owned by one or more of the UK, one or more Member States of the European Union and/or Ghana or by public entities or nationals of one or more of these States. 53

3. Notwithstanding the provisions of paragraph 2 of this Article, upon request of Ghana, vessels chartered or leased by Ghana shall be treated as 'their vessels' to undertake fisheries activities in its exclusive economic zone provided that an offer has been made beforehand to the economic operators of the UK and that the implementing arrangements established beforehand by the Committee are adhered to. The Committee shall ensure that the conditions laid down in this paragraph are respected.

str. 564. The conditions referred to in paragraph 2 of this Article may be met in Ghana and the States that come under different agreements with which cumulation is applicable. In these cases, the products shall be considered to originate from the Flag State. Article 4

Sufficiently worked or processed products

str. 561. For the purposes of Article 2 of this Protocol, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II to this Protocol are fulfilled. 2. For the purposes of Article 2 of this Protocol and notwithstanding paragraph 1 of this Article, the products which are listed in Annex II-A to this Protocol can be considered to be sufficiently worked or processed when the conditions set out in that Annex are fulfilled. Without prejudice to the provisions of Article 41(2) of this Protocol, Annex II-A to this Protocol shall apply only to exports from Ghana and for a period of five (5) years from the date of entry into force of Protocol No. 1 concerning the definition of the conc ept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement. 3. The conditions referred to in paragraphs 1 and 2 of this Article indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in one of the lists is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture. 4. Notwithstanding paragraphs 1 and 2 of this Article, non-originating materials which, in accordance with the conditions set out in Annex II and Annex II-A to this Protocol should not be used in the manufacture of a given product may nevertheless be used, provided that:

(a) their total value does not exceed 15 % of the ex-works price of the product;

(b) none of the percentages given in the list for the maximum value of non-originating materials are exceeded through the application of this paragraph. 5. The provisions of paragraph 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System. 6. Paragraphs 1 to 5 of this Article shall apply subject to the provisions of Article 5 of this Protocol. Article 5

Insufficient working or processing operations

str. 561. The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 of this Protocol are satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and storage; (b) simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of artic les), washing, cleaning, painting, polishing, cutting up;

54

str. 57- (c) removal of oxide, oil, paint or other coverings;
- (d) (i) changes of packaging and breaking up and assembly of packages;

(ii) simple placing in bottles, flasks, cans, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;

- (e) affixing marks, labels, logos and other like distinguishing signs on products or their packaging;
- (f) simple mixing of products, whether or not of different kinds; mixing of sugar with any material;
- (g) simple assembly of parts to constitute a complete product;
- (h) simple disassembly of products into parts;
- (i) ironing or pressing of textiles;
- (j) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
- (k) operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;
- (l) peeling, stoning and shelling, of fruits, nuts and vegetables;
- (m) sharpening, simple grinding or simple cutting;
- (n) a combination of two or more operations specified in subparagraphs (a) to (m);
- (o) slaughter of animals. 2. All operations carried out either in the UK or in Ghana on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1 of this Article.

Article 6

Working or processing of materials whose import into the UK is free of duty

str. 571. Without prejudice to the provisions of Article 2 of this Protocol, non-originating materials which at importation into the UK are free of customs duties by means of application of conventional rates of the MFN tariff in accordance with the UK's tariff schedule sha ll be considered as materials originating in Ghana when incorporated into a product obtained there, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1) of this Protocol. 2. Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of paragraph 1 of this Article shall bear the following entry:
2. -'Application of Article 6(1) of Protocol No. 1 to the Ghana-UK TPA'. 3. The UK shall notify yearly to the Committee the list of materials to which the provisions of this Article shall apply. Upon notification, the list shall be published by the UK and by Ghana in accordance with their own procedures. 4. The cumulation provided for in this Article shall not apply to materials which at importation into the UK are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties.

Article 7

Cumulation of origin

str. 571. Without prejudice to the provisions of Article 2 of this Protocol, materials originating in: (a) one of the Parties, (b) the European Union, (c) another West African country 1 enjoying duty-free quota-free access to the

1 The other West African countries are: Benin, Burkina Faso, Cape Verde, Gambia, Côte d'Ivoire, Guinea, Guinea -Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone and Togo. 55

market of the UK, (d) other ACP States having a preferential trade arrangement with the UK 2 , or (e) the OCTs, shall be considered as originating in the other Party when incorporated into a product obtained there, when the working or processing carried out in that Party goes beyond the operations referred to in Article 5(1) of this Protocol.

str. 58Where the working or processing carried out in the Party concerned does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used originating in any of the other countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture of the final product. The origin of materials originating in other ACP States having a preferential trade arrangement with the UK and in the OCTs shall be determined in accordance with the rules of origin applicable under the preferential arrangements between the UK and those countries, and in accordance with Article 27 of this Protocol. 2. Without prejudice to the provisions of Article 2 of this Protocol, working and processing carried out in one of the Parties, in the European Union, in other ACP States having a preferential trade arrangement with the UK or in the OCTs shall be considered as having been carried out in the other Party, when the materials undergo subsequent working or processing going beyond that referred to in Article 5(1) of this Protocol. Where the working or processing carried out in one of the Parties does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used in any one of these countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture of the final product. The origin of the final product shall be determined according to the rules of origin of this Protocol and in accordance with Article 27 hereof. 3. The cumulation provided for in paragraphs 1 and 2 of this Article may be applied with respect to: (a) other West African countries enjoying duty-free quota-free access to the UK; (b) ACP States having a preferential trading arrangement with the UK; and (c) the OCTs only if:
2. (a) all the countries or territories involved in the acquisition of the originating status and the Party of destination have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;

(b) Ghana and the UK provide each other with the details of the administrative cooperation arrangements or agreements with the other countries or territories referred to in this Article. The Parties shall publish in accordance with their own procedures the date on which the cumulation provided for in this Article may be applied with those countries and territories listed in this Article which have fulfilled the necessary requirements. 4. The cumulation provided for in this Article shall not apply to materials:

(a) of Harmonized System Headings 1604 and 1605 originating in the Pacific States according to Article 6(6) of Protocol II to the Interim Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland, on the one part, and the Pacific States, on the other part. (b) of Harmonized Systems Headings 1604 and 1605 originating in the Pacific States according to any future provision of a preferential trade agreement between the UK and the Pacific ACP States ( 3 );

- (c) originating in the Republ ic of South Africa which may not be imported directly into the UK duty-free and quota-free. 5. The United Kingdom shall, each year, notify the Committee of the list of materials referred to by the provisions of paragraph 4(c) of this Article. Once notification has been given, the list shall be published by the Parties in accordance with their own procedures. Such ACP preferential trade arrangements do not include arrangements under the UK's GSP, which are addressed under Article 8 of this Protocol. 2

3 The Cook Islands, Fiji, Kiribati, the Marshall Islands, the Federated States of Micronesia, Nauru, Niue, Palau, Papua New Guinea, Samoa, the Solomon Islands, Tonga, Tuvalu and Vanuatu. Article 8

Cumulation with other countries benefiting from duty-free quota-free access to the market of the UK

str. 591. Without prejudice to the provisions of Article 2 of this Protocol, materials originating in countries and territories:

(a) benefiting from the 'Special arrangement for least developed countries' under the UK's Generalised Scheme of Preferences (the GSP); or

(b) benefi ting from duty-free quota-free access to the market of the UK under the general provisions of the GSP;

shall be considered as materials originating in Ghana when incorporated into a product obtained there provided that such materials were subject to cumulation under Article 8 of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement on the date that agreement ceased to be applicable to and in the UK. It shall not be necessary for these materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1) of this Protocol. If the product into which these mate rials have been incorporated also includes non-originating materials, it will have to undergo sufficient working or processing in accordance with Article 4 of this Protocol to be considered as originating in Ghana. - 1.1 The origin of the materials from the other countries or territories concerned shall be established in accordance with the rules of origin applicable under the GSP of the UK and in accordance with the provisions of Article 27 of this Protocol. - 1.2 The cumulation provided for in this paragraph (namely paragraph 1, including its subparagraphs) shall not apply to materials:

(a) which at importation into the UK are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;

(b) which are included in tariff subheadings 3302.10 and 3501.10 of the Harmonized System;

(c) which are included in tuna products classified under Harmonized System Chapter 3 which are covered by the GSP of the UK;

(d) in respect of which tariff preferences are removed (graduation) or suspended (safeguard clause) under the GSP of the UK. 2. On the basis of a notification from Ghana, without prejudice to the provisions of Article 2 of this Protocol and in compliance with the provisions of paragraphs 2.1, 2.2 and 5 of this Article, materials originating in countries or territories which are covered by agreements or arrangements that provide for duty-free quota-free access to the market of the UK shall be considered to be materials originating in Ghana. Such notification shall be sent by Ghana to the UK. Cumulation shall remain applicable as long as the conditions for granting such cumulation are met. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1) of this Protocol. 2. 2.1. The origin of the materials of the countries or territories concerned shall be determined in accordance with the rules of origin applicable in the framework of the UK's preferential agreements or arrangements with those countries and territories and in accordance with Article 27 of this Protocol. 3. 2.2. The cumulation provided for in this paragraph (namely paragraph 2, including its subparagraphs) shall not apply to materials:

(a) falling under Harmonized System Chapters 1 to 24 and the products listed in Annex 1 - paragraph 1(ii) of the WTO Agreement on Agriculture;

(b) which at importation into the UK are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;

(c) which, under a free trade agreement between the UK and a third country, are subject to trade measures and safeguard measures or any other measure which prevents such products from entering the UK market on a duty-free and quota-free basis. 3. The UK shall notify the Committee each year of the list of materials and countries to which the provisions of paragraph 1 of this Article applies. Upon notification, the list shall be published by the UK and by Ghana in accordance with their own procedures. Ghana shall notify the Committee each year of the materials to which the cumulation provided for in paragraphs 1 and 2 of this Article has been applied. 4. Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of paragraphs 1 and 2 shall bear the following entry:
3. -'Application of Article 8.1 or 8.2 of Protocol No. 1 to the Ghana-UK TPA'. 5. The cumulation provided for in paragraphs 1 and 2 of this Article may be applied only provided that:

(a) all the countries involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;

(b) Ghana provides the UK, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The UK shall publish the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements. Article 9

Unit of qualification

str. 601. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System. This means that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol. 2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin. Article 10

Accessories, spare parts and tools

str. 60Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question. 58

Article 11

Sets of assorted articles

str. 60Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and nonoriginating products, the set as a whole shall be regarded as originating, provided that the value of the nonoriginating products does not exceed 15 % of the ex-works price of the set.

Article 12

Neutral elements

str. 61In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

- (a).energy and fuel;
- (b) plant and equipment;
- (c) machines and tools;
- (d) goods which neither enter into the final composition of the product nor are intended to do so.

Article 13

Accounting segregation

str. 611. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called 'accounting segregation' method (hereinafter referred to as 'the method') to be used for managing such stocks. 2. The method shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and intended for refining of subheadings 1701.12, 1701.13 and 1701.14 of the Harmonized System, which is physically combined or mixed in Ghana or the UK before being exported to the UK and to Ghana respectively. 3. The method shall ensure that, at any time, the number of products obtained which could be considered to originate in Ghana or the UK is the same as would have been obtained if the stocks had been physically separated. 4. The customs authorities may make the grant of authorisation referred to in paragraphs 1 and 2 of this Article subject to any conditions deemed appropriate. 5. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured. 6. The beneficiary of the method may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed. 7. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol. 8.

str. 62For the purposes of paragraphs 1 and 2 of this Article, the terms 'fungible materials' or 'fungible products' shall mean materials or products which are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another in order to establish their origin.

TERRITORIAL REQUIREMENTS

Article 14

Principle of territoriality

str. 621. Except as provided for in Articles 6, 7 and 8 of this Protocol and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in Ghana or in the UK. 2. Except as provided for in Articles 6, 7, and 8 of this Protocol, where originating goods exported from Ghana or from the UK to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the returning goods are the same as those exported; and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. 3. The acquisition of originating status in accordance with the conditions set out in Title II of this Protocol shall not be affected by working or processing done outside the UK or Ghana on products exported from the UK or from Ghana and subsequently reimported there, provided that:

(a) the said products are wholly obtained in the UK or in Ghana or have undergone working or processing there beyond the operations referred to in Article 5 of this Protocol prior to being exported; and

(b) it can be demonstrated to the satisfaction of the customs authorities that:

(i) the working or processing outside the UK or Ghana was done under the outward processing arrangements, or similar arrangements;

(ii) the reimported goods have been obtained by working or processing the exported products; and

(iii) all costs arising outside Ghana or the UK, including the value of the materials incorporated there, do not exceed 10 % of the ex-works price of the end product for which originating status is claimed. 4. For goods that meet the conditions laid down in paragraph 3 of this Article, all the costs arising outside Ghana or the UK, including the value of the materials incorporated there, shall be considered to be non-originating materials. In that case the originating status of the goods shall be determined by applying the rules laid down in A nnex II to this Protocol, cumulating the total value of the non-originating materials used both inside and outside the UK or Ghana. 5. Paragraphs 3 and 4 of this Article shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 4(4) of this Protocol is applied. 6. Paragraphs 3 and 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System. Article 15

Non-alteration

str. 631. The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use. 2. Storage of products may take place in a third country provided that they remain under customs supervision there. 3. Without prejudice to the provisions of Title IV the splitting of consignments may take place in the territory of a third country where carried out by the exporter or under his responsibility provided they remain under customs supervision in that third country. 4. In case of doubt whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the importer to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the products themselves. 5. Article 16

Exhibitions

str. 631. Originating products sent for exhibition in a country or territory other than those referred to in Articles 6, 7 and 8 of this Protocol with which cumulation is applicable and sold after the exhibition for importation into the UK or Ghana shall benefit on importation from the provisions of this Agreement provided it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from Ghana or from the UK to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in Ghana or in the UK;

(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2. A proof of origin shall be issued or made out in accordance with the provisions of Title IV of this Protocol and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required. 3. Paragraph 1 of this Article shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control. 61

PROOF OF ORIGIN

Article 17

General conditions

str. 631. Products originating in the UK, when imported into Ghana, shall benefit from the provisions of this Agreement, upon presentation, in the cases referred to in Article 21(1), of a declaration, hereinafter referred to as 'origin declaration', given by the exporter on an invoice, delivery note or other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex IV to this Protocol. 2.

str. 64Products originating in Ghana shall, on importation into the UK benefit from the provisions of this Agreement upon submission of either:

(a) a movement certificate EUR.1, a specimen of which appears in Annex III to this Protocol; or

(b) in the cases specified in Article 21(1) of this Protocol, a declaration, subsequently referred to as the 'origin declaration', given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex IV to this Protocol. 3. Without prejudice to Article 41(3)(c) of this Protocol, provisions under paragraph 2(a) of this Article will be enforceable until three (3) years after the entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement. After that period, only the provisions under paragraph 2(b) of this Article shall apply. 4. Notwithstanding paragraphs 1 and 2 of this Article, originating products within the meaning of this Protocol shall, in the cases specified in Article 26 hereof, benefit from this Agreement without it being necessary to submit any of the documents referred to in paragraph 1 of this Article. 5. For the purposes of applying the provisions of this title, exporters shall endeavour to use a language shared by Ghana and the UK.

Article 18

Procedure for the issue of a movement certificate EUR.1

str. 641. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative. 2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III to this Protocol. These forms shall be completed in accordance with the provisions of this Protocol. If the forms are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through. 3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol. 4. A movement certificate EUR.1 shall be issued by the customs authorities of the UK or of Ghana if the products concerned can be considered as products originating in the UK, Ghana or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol. 5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 of this Article are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

str. 656. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate. 7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 19

Movement certificates EUR.1 issued retrospectively

str. 651. Notwithstanding Article 18(7) of this Protocol, a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons. 2. For the implementation of paragraph 1 of this Article, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request. 3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file. 4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase:

'ISSUED RETROSPECTIVELY'. 5. The endorsement referred to in paragraph 4 of this Article shall be inserted in the 'Remarks' box of the movement certificate EUR.1.

Article 20

Issue of a duplicate movement certificate EUR.1

str. 651. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession. 2. The duplicate issued in this way must be endorsed with the following:

'DUPLICATE'. 3. The endorsement referred to in paragraph 2 of this Article shall be inserted in the 'Remarks' box of the duplicate movement certificate EUR.1. 4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 21

Conditions for making out an origin declaration

str. 651. An origin declaration may be made out:

(a) as referred to in Article 17(1) of this Protocol by a registered exporter in conformity with the internal legislation of the UK;

(b) in the cases referred to Article 17(2)(b):

(i) up to three (3) years after the entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement, by an exporter as provided for in Article 22;

(ii) three (3) years after the entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement , by a registered exporter in accordance with the internal legislation of Ghana;

(c) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000. 2. An origin declaration may be made out if the products concerned can be considered as products originating in Ghana, in the UK or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol. 3. The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol. 4. An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters. 5. Origin declarations shall bear the original signature of the exporter in manuscript. However, origin declarations shall not be signed by a registered exporter within the meaning of paragraph 1 of this Article or by an approved exporter within the meaning of Article 22 of this Protocol provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him. 6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two (2) years after the importation of the products to which it relates.

Article 22

Approved exporter

str. 661. The customs authorities of the exporting country may authorise any exporter (hereinafter referred to as 'approved exporter') who makes frequent shipments of products under the trade cooperation provisions of this Agreement to make out origin declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol. 2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate. - The customs authorities shall grant to the approved exporter a customs authorisation number

3. which shall appear on the origin declaration.

str. 674. The customs authorities shall monitor the use of the authorisation by the approved exporter. 5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 of this Article or otherwise makes an incorrect use of the authorisation. Article 23

Validity of proof of origin

str. 671. A proof of origin shall be valid for ten (10) months from the date of issue in the exporting country, and must be submitted within that period to the customs authorities of the importing country. 2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 of this Article may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances. 3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 24

Submission of proof of origin

str. 67Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. These authorities may require that a proof of origin be translated. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of this Agreement.

Article 25

Importation by instalments

str. 67Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling under Sections XVI and XVII or headings 73.08 and 94.06 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment. Article 26

Exemptions from proof of origin

str. 671. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document. 2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

str. 683. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages, or EUR 1 200 in the case of produ cts forming part of travellers' personal luggage.

Article 27

Information procedure for cumulation purposes

str. 681. When Article 7(1) of this Protocol is applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from Ghana, from the UK, from the European Union, from an ACP State having a preferential relationship with the UK, or from an OCT shall be given by a movement certificate EUR.1 or an origin declaration or by the supplier's declaration, a specimen of which appears in Annex V-A to this Protocol, given by the exporter in Ghana or in the UK from which the materials came. 2. When Article 7(2) of this Protocol is applied, the evidence of working or processing of the materials in Ghana, in the UK, in the European Union, or in an ACP State having a preferential trading arrangement with the UK or in an OCT shall be given by the supplier's declaration, a specimen of which appears in Annex V-B to this Protocol, given by the exporter in Ghana or in t he UK from which the materials came. 3. When Article 8(1) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules which apply to GSP countries. 4. When Article 8(2) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules laid down in the relevant arrangements or agreements. 5. A separate supplier's declaration shall be issued by the supplier for each consignment of goods on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified. 6. The supplier's declaration may be issued on a pre-printed form. 7. The supplier's declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier's declaration are issued using electronic data-proce ssing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the supplier's declaration is issued. Thos e customs authorities may lay down conditions for the implementation of this paragraph. 8. The supplier's declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1. 9. The supplier issuing a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is issued, all appropriate documents proving that the information given on this declaration is correct. 10. Supplier 's declarations and information certificates issued before the date of entry into force of this Protocol in accordance with any previously applicable agreement or arrangement shall remain valid.

Article 28

Supporting documents

str. 68The documents referred to in Articles 18(3) and 21(3) of this Protocol used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration can be considered as products

originating in Ghana, the UK or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol may consist, inter alia , of the following:

str. 69(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;

(b) documents proving the originating status of materials used, issued or made out in Ghana, the UK or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of materials in Ghana, in the UK or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol, issued or made out in Ghana, in the UK, or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where those documents are used in accordance with national law;

(d) movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in Ghana, in the UK or in one of the other countries or territories referred to in Articles 6, 7 and 8 and in accordance with this Protocol. Article 29

Preservation of proof of origin and supporting documents

str. 691. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three (3) years the documents referred to in Article 18(3). 2. The exporter making out an origin declaration shall keep a copy of this origin declaration as well as the documents referred to in Article 21(3) for at least three (3) years. 3. The supplier making out a supplier's declaration shall keep for at least three (3) years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 27(9). 4. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three (3) years the application form referred to in Article 18(2). 5. The customs authorities of the importing country shall keep for at least three (3) years the movement certificates EUR.1 and the origin declarations submitted to them.

Article 30

Discrepancies and formal errors

str. 691. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted. 2. Obvious formal errors such as typing errors on a proof of origin should not cause that document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in the document.

Article 31

Amounts expressed in euro

str. 691. For the application of the provisions of Article 21(1)(c) and Article 26(3) of this Protocol in cases where products are invoiced in a currency other than euro, amounts in the national currency of Ghana, the UK or

of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

str. 702. A consignment shall benefit from the provisions of Article 21(1)(c) or Article 26(3) of this Protocol by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned. 3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October each year and shall apply from 1 January the following year. The Parties shall notify each other of the relevant amounts. 4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3 of this Article, the conversion of that amount, prior to any round ing-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value. 5. The amounts expressed in euro shall be reviewed by the Committee at the request of the UK or Ghana. When carrying out that review, the Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

ADMINISTRATIVE COOPERATION

Article 32

Administrative conditions for products to benefit from this Agreement

str. 70Products originating within the meaning of this Protocol in Ghana or the UK shall benefit, at the time of the customs import declaration, from the preferences resulting from this Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in Articles 33, 34 and 43 of this Protocol. The parties shall make the notifications referred to in Article 33 of this Protocol.

Article 33

Notification of customs authorities

str. 701. Ghana and the UK shall provide each other with the addresses of the customs authorities responsible for issuing and verifying the movement certificates EUR.1, origin declarations and supplier's declarations and with specimen impressions of stamps used in their customs offices for the issue of these certificates. Movement certificates EUR.1 and origin declarations or supplier's declarations shall be accepted for the purpose of applying preferential treatment from the date this information is received by the Parties. 2. Ghana and the UK shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1 of this Article. 3. The authorities referred to in paragraph 1 of this Article shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.

Article 34

Other methods of administrative cooperation

str. 71In order to ensure the proper application of this Protocol, the UK, Ghana and the other countries referred to in Articles 6, 7 and 8 of this Protocol shall check, through the competent customs administrations, the authenticity of the movement certificates EUR.1, the origin declarations or the supplier's declarations and the correctness of the information given in these documents. Moreover, Ghana and the UK shall:

(a) provide each other with all necessary administrative cooperation in the event of a request for monitoring of the proper management and control of the Protocol in the country concerned, including visits on the spot;

(b) check, in accordance with Article 35 of this Protocol, the originating status of the products and the compliance with the other conditions laid down in this Protocol. 2. The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions under which the rules of origin have been respected in Ghana, the UK and the other countries referred to in Articles 6, 7 and 8 of this Protocol. Article 35

Verification of proofs of origin

str. 711. Subsequent verifications of proofs of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol. 2. For the purposes of implementing the provisions of paragraph 1 of this Article, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification. 3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. 4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary. 5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in Ghana, in the UK or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol. 6. If, in cases of reasonable doubt, there is no reply within ten (10) months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences. 7. The Parties shall refer to Article 7 of Protocol No. 2 on mutual administrative assistance in customs matters for joint enquiries on proofs of origin. 69

Article 36

Verification of supplier's declarations

str. 721. Verification of a supplier's declarations shall be carried out based on risk analysis and 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 this document. 2. The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made out to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made. A copy of the information certificate shall be preserved by the office which has issued it for at least three (3) years. 3. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. The results must 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 this supplier's declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration. 4. The verification shal l be carried out by the customs authorities of the country where the supplier's declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier's accounts or any other check whic h they consider appropriate in order to verify the correctness of any supplier's declaration. 5. Any movement certificate EUR.1 or origin declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void. Article 37

Dispute settlement

str. 721. Where disputes arise in relation to the verification procedures of Articles 35 and 36 of this Protocol which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Committee. 2. In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country. Article 38

Penalties

str. 72Penalties 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 preferential treatment for products. Article 39

Derogations

str. 721. Derogations from this Protocol may be adopted by the Committee when they are justified by the development of existing industries or the creation of new industries in Ghana. To this end, either before or when Ghana submits the matter to the Committee, it shall notify the UK of its request for a derogation together with the reasons for the request in accordance with paragraph 2 of this Article. The UK shall respond

positively to all requests from Ghana which are duly justified in conformity with this Article and which cannot cause serious damage to an established industry in the UK.

str. 732. In order to facilitate the examination by the Committee of requests for derogation, when making the request Ghana shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the following points:
2. (a) description of the finished product;
3. (b) nature and quantity of materials originating in a third country;

(c) nature and quantity of materials originating in Ghana or the States or territories mentioned in Article 7 of this Protocol, or of materials that have been processed there;

(d) manufacturing processes;

(e) added value;

- (f) number of employees in the enterprise concerned;
- (g) anticipated volume of exports to the UK;
- (h) other possible sources of supply for raw materials;
- (i) reasons for the duration requested in the light of efforts made to find new sources of supply;
- (j) other observations. The same rules shall apply to any request for extension of derogation. The Committee may modify the form. 3. The examination of requests shall in particular take into account:

(a) the level of development or the geographical situation of Ghana;

(b) cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in Ghana to continue its exports to the UK, with particular reference to cases where this could lead to cessation of its activities;

(c) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of an investment programme would enable these rules to be satisfied by stages. 4. In every case, an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem. 5. In the examination of requests, special account shall be taken, on a case by case basis, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least-developed countries or developing countries with which Ghana has special relations, provided that administrative cooperation can be established. 6. The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five (75) working days after the request is received by the UK Cochairperson of the Committee. If the UK does not inform Ghana of its position on the request within this period, the request shall be deemed to have been accepted. 71

- (a) Derogations shall be valid for a period, generally of five (5) years, to be determined by the Committee.

str. 74(b) The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that Ghana submits, three (3) months before the end of each period, proof that it is still unable to meet the conditions of this Protocol which have been derogated from. If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 6. All necessary measures shall be taken to avoid interruptions in the application of the derogation. - (c) In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down. 8. Notwithstanding paragraphs 1 to 7 of this Article, a derogation concerning canned tuna and tuna loins of HS 16.04 shall only be granted on the first year of entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EU -Ghana Free Trade Agreement within an annual quota non renewable of 550 tonnes for canned tuna and of 110 tonnes for tuna loins.

CEUTA AND MELILLA

Article 40

General conditions

str. 74The term 'European Union' used in this Protocol does not cover Ceuta and Melilla. Products originating in Ceuta and Melilla are not to be considered products originating in the European Union for the purposes of this Protocol.

FINAL PROVISIONS

Article 41

Revision and application of rules of origin

str. 741. In accordance with the provisions of Article 73 of this Agreement, the TPA Committee may, whenever requested by Ghana or the UK, examine the application of the provisions of this Protocol, in particular those related to the implementation of the registered exporters system and their economic effects with a view to adapting or amending them, as necessary. The TPA Committee shall take account, among other factors, of the impact of technological developments on the rules of origin. 2. Notwithstanding the provisions of paragraph 1 of this Article, this Protocol and its annexes shall be reviewed and, if appropriate, revised within five (5) years of the date of entry into force of Protocol No. 1 concerning the definition of the concept of 'originating products' and the methods of administrative cooperation to the EUGhana Free Trade Agreement. This review shall also concern Annex II-A to this Protocol with a view to establishing whether it should be renewed. 3. In accordance with Article 44 of this Agreement, the Committee shall monitor the implementation and management of the provisions of this Protocol and take decisions on the following matters, among others:

str. 75(a) cumulation, under the conditions set out in Article 8 of this Protocol;

(b) derogations from the provisions of this Protocol under the conditions set out in Article 39 of this Protocol;

(c) an extension of the three-year period as referred to in Article 21(1)(b) based on evidence that Ghana is not ready to implement the legislation on registered exporters;

(d) the threshold of EUR 6 000 as referred to in Article 21(1)(c). Article 42

Annexes

Article 43

Implementation of this Protocol

str. 75The UK and Ghana shall each take the measures required to implement this Protocol, including:

(a) the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, in particular the arrangements necessary for the application of the Articles on cumulation;

(b) the creation of the administrative structures and systems required for proper management and verification of the origin of products.

Article 44

Transitional provision for goods in transit or storage

str. 75The provisions of this Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Agreement are either in transit or are in the UK or in Ghana in temporary storage in customs warehouses without payment of import duties and taxes, subject to the following:

(a) for exports from Ghana to the UK, subject to the submission to the customs authorities of the importing country, within ten (10) months of the said date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of Ghana or an origin declaration in accordance with Articles 17(2)(b) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol;

(b) for exports from the UK to Ghana, subject to the submission to the customs authorities of Ghana, within ten (10) months of the said date, of an origin declaration issued in accordance with Articles 17(1) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol.

INTRODUCTORY NOTES TO THE LIST IN ANNEX II TO THE PROTOCOL

str. 76Note 1:

The list in Annex II to this Protocol defines the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of this Protocol.

Note 2:

str. 761. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an 'ex', this signifies that the rules in column 3 or 4 apply only to the part of that heading described in column 2. 2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1. 3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. 4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 3:

str. 761. The provisions of Article 4 of this Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the UK or in Ghana. Example:

An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from 'other alloy steel roughly shaped by forging' of heading ex 7224.

If this forging has been forged in the UK from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the UK. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

str. 772. The rule in the list represents the minimum amount of working or processing required, and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not. 3. Without prejudice to Note 3.2 where a rule states that 'materials of any heading' may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression 'manufacture from materials of any heading, including other materials of heading …' means that only materials classified in the same heading as the product of a description other than that of the product as given in column 2 of the list may be used. 4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.

Example:

str. 77The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both. 5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule (see also Note 6.3 below in relation to textiles).

str. 77The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals. However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

str. 78In the case of an article of apparel of ex Chapter 62 of the Harmonized System made from nonwoven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even if non-woven cloths cannot normally be made

from yarn. In such cases, the starting material would normally be at the stage before yarn - that is, the fibre stage.

str. 786. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.

Note 4:

str. 781. The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun. 2. The term 'natural fibres' includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305. 3. The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to describe the materials, not classified in Chapters 50 to 63 of the Harmonized System, which can be used to manufacture artificial, synthetic or paper fibres or yarns. 4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.

Note 5:

str. 79Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used (see also Notes 5.3 and 5.4 below). 2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials:

- silk,

- wool,

```
-coarse animal hair, -fine animal hair, -horsehair, -cotton, -paper-making materials and paper, -flax, -true hemp, -jute and other textile bast fibres, -sisal and other textile fibres of the genus Agave, -coconut, abaca, ramie and other vegetable textile fibres, -synthetic man-made filaments, -artificial man-made filaments, -current-conducting filaments, -synthetic man-made staple fibres of polypropylene, -synthetic man-made staple fibres of polyester, -synthetic man-made staple fibres of polyamide, -synthetic man-made staple fibres of polyacrylonitrile, -synthetic man-made staple fibres of polyimide, -synthetic man-made staple fibres of polytetrafluoroethylene,
```

- -synthetic man-made staple fibres of polyphenylene sulphide,
- -synthetic man-made staple fibres of polyvinyl chloride,
- -other synthetic man-made staple fibres,
- -artificial man-made staple fibres of viscose,
- -other artificial man-made staple fibres,
- -yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
- -yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
- -products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
- -other products of heading 5605.

Example:

str. 80A yarn of heading 5205 made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.

str. 80A woollen fabric of heading 5112 made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509 is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used, provided that their total weight does not exceed 10 per cent of the weight of the fabric. Tufted textile fabric of heading 5802 made from cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures. Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product. 3.

str. 81In the case of products incorporating 'yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped' this tolerance is 20 per cent in respect of the yarn. 4. In the case of products incorporating a 'strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film', this tolerance is 30 per cent in respect of this strip. Note 6:

1. In the case of those textile products which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made-up products concerned may be used provided that their weight does not exceed 10 per cent of the total weight of all the textile materials incorporated. Textile trimmings and accessories are those classified in Chapters 50 to 63 of the Harmonized System. Linings and interlinings are not to be regarded as trimmings or accessories. 2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5. 3. In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other products which do not contain any textiles may, anyway, be used freely where they cannot be made from the materials listed in column 3. For example 1 , if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials. 1 This example is given for the purpose of explanation only. It is not legally binding.

str. 824. Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.

Note 7:

str. 821. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the 'specific processes' are the following:
2. (a) vacuum distillation;
3. (b) redistillation by a very thorough fractionation process 2 ;
4. (c) cracking;
5. (d) reforming;
6. (e) extraction by means of selective solvents;
7. (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
8. (g) polymerisation;
9. (h) alkylation;
10. (i) isomerisation. 2. For the purposes of headings 2710 to 2712, the 'specific processes' are the following:
12. (a) vacuum distillation;
13. (b) redistillation by a very thorough fractionation process 3 ;
14. (c) cracking;
15. (d) reforming;
16. (e) extraction by means of selective solvents;
17. (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
18. (g) polymerisation;
19. (h) alkylation;

2 See additional explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature. 3 See additional explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature.

- (i) isomerisation;

str. 83- (j) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);
- (k) in respect of products of heading 2710 only, deparaffining by a process other than filtering;
- (l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
- (m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
- (n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge. 3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.

ANNEX II TO PROTOCOL No. 1

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NONORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS

str. 195( 3 ) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. ( 4 ) A 'group' is regarded as any part of the heading separated from the rest by a semicolon. ( 5 ) In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. ( 6 ) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %. ( 7 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ( 8 ) See Introductory Note 6. ( 9 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. ( 10 ) SEMII - Semiconductor Equipment and Materials Institute Incorporated.

ANNEX II-A

DEROGATIONS FROM THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS

str. 196The products included in the list may not all be covered by this Agreement. It is, therefore, necessary to consult the other parts of this Agreement.

Common provisions

str. 1961. For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II to this Protocol. 2. The proof of origin issued or made out in accordance with this Annex shall include the following statement in English:

'Derogation - Annex II-A to Protocol No.1 - Materials of HS heading No. … originating from … used.' This statement shall be contained in box 7 of the EUR.1 movement certificate referred to in Article 18 of this Protocol, or shall be added to the origin declaration referred to in Article 21 of this Protocol. 3. Ghana and the UK shall, each for their own part, take the measures necessary in order to implement this Annex.

FORM FOR MOVEMENT CERTIFICATE EUR.1

str. 2071. Movement certificates EUR.1 shall be made out on the basis of the form of which a specimen appears in this Annex. This form shall be printed in English. Certificates shall be made out in English and in accordance with the provisions of the domestic law of the exporting State. If they are handwritten, they shall be completed in ink in printed characters. 2. Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 60 g/m². It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye. 3. The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

MOVEMENT CERTIFICATE

str. 208Exporter (name, full address, country)

11. CUSTOMS ENDORSEMENT

str. 20812. DECLARATION BY THE EXPORTER

Declaration certified

- I, the undersigned, declare that the goods described above meet the requisite conditions for the issue of this certificate. - [ ] Export document ( 2 )

Form ...................................... No ........

Customs office ....................................... Issuing country or territory

. Stamp

Place and date

.....................................

. ................................................... Date ..................................................

. (Signature)

(Signature)

- (1) If goods are not packed, indicate number of articles or state 'in bulk' as appropriate. - (2) Fill in only where the regulations of the exporting country or territory so require. 13. Request for verification , to:

14. Result of verification

Verification carried out shows that this certificate ( *

- [ ] )

- [ ] was issued by the customs office indicated and that the information contained therein is accurate. does not meet the requirements as to authenticity and accuracy (see

- [ ] remarks appended). Verification of the authenticity and accuracy of this certificate is requested

............................................................................

.............................................................................

(Place and date)

(Place and date)

............................................ Stamp

............................................ Stamp

...................

(Signature)

...................

...................

(Signature)



( * ) Insert X in the appropriate box.

NOTES

str. 2091. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections.

str. 210Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory. 2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible. 3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

APPLICATION FOR A MOVEMENT CERTIFICATE

str. 2101. Exporter (name, full address, country)

EUR.1 No A

str. 210000.000

See notes overleaf before completing this form. 2. Application for a certificate to be used in preferential trade between

3. Consignee (name, full address, country) (optional)

and

(insert appropriate countries or groups of countries or territories)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (optional)

7. Remarks

8. Item number; marks, numbers, number and kind of packages ( 1 ); description of goods

9. Gross mass (kg) or other measure (litres, m³, etc.) 10. Invoices

(Optional)

- (1) If goods are not packed, indicate number of articles or state 'in bulk' as appropriate.

DECLARATION BY THE EXPORTER

str. 211I, the undersigned, exporter of the goods described overleaf,

DECLARE

that the goods meet the requisite conditions for the issue of the attached certificate;

SPECIFY

as follows the circumstances which have enabled these goods to meet the above conditions:

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

…………

SUBMIT

the following supporting documents ( 1 )

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

…………………………………………………………………………………

…………

UNDERTAKE

to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate; and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST

the issue of the attached certificate for these goods. ………………………………………..

(Place and date)

………………………………………..

(Signature)

( 1 ) For example, import documents, movement certificates, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

ANNEX IV TO PROTOCOL No. 1

ORIGIN DECLARATION

str. 212The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

English version

str. 212The exporter of the products covered by this document (customs authorisation …( 1 )) declares that, except where otherwise clearly indicated, these products are of …( 2 ) preferential origin. ……………………………………………… (3)

(Place and date)

……………………………………………… (4)

(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)

( 1 ) Where the origin declaration is made out by a registered exporter as provided for in Article 21(1), or an approved exporter within the meaning of Article 22 of this Protocol, the authorisation number of the registered or the approved exporter must be entered in this space. Where the origin declaration is not made out by a registered or an approved exporter, the words in brackets shall be omitted or the space left blank. ( 2 ) Origin of products to be indicated. ( 3 ) These indications may be omitted if the information is contained on the document itself. ( 4 ) See Article 21(5) of this Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

SUPPLIER'S DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS

str. 213I, the undersigned, declare that the goods listed on this document ………………...( 1 ) originate in ………………( 2 ) and satisfy the rules of origin governing preferential trade between Ghana and the United Kingdom. I undertake to make available to the customs authorities, if required, evidence in support of this declaration. ……………………………………. ( 3 )

……………………………………. ( 4 )

……………………………………. ( 5 )

Note

The text above, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced. ( 1 ) - If only some of the goods listed on the invoice are concerned, they should be clearly indicated or marked and this marking entered on the declaration as follows: ' .............. listed on this invoice and marked ............. were produced . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' . - If a document other than an invoice or an annex to the invoice is used (see Article 27(5) of the Protocol), the name of the document concerned should be mentioned instead of the word ' invoice ' . - ( 2 ) The United Kingdom, a Member State of the European Union, Ghana, an OCT or another ACP State which has a preferential trade arrangement with the UK. Where Ghana, an OCT or another ACP State which has a preferential trade arrangement with the UK is given, a reference must also be made to the UK customs office holding any EUR.1 certificate(s) concerned, giving the number of the certificate(s) concerned and, if possible, the relevant customs entry number involved. - ( 3 ) Place and date. - ( 4 ) Name and function in company. - ( 5 ) Signature.

ANNEX V-B TO PROTOCOL No. 1

SUPPLIER'S DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGIN STATUS

str. 213I, the undersigned, declare that the goods listed on this document … ……………………( 1 ) originate in ……………………… ( 2 ) and incorporate the following components or materials which do not originate in the United Kingdom, Ghana, in another ACP State which has a preferential trade arrangement with the United Kingdom, in an OCT or in the European Union for preferential trade:

………………………………………....( 3 )

…………………………………………( 5 )

… …………………………………. ( 4 )

…………………………………………………………………………………………………………

………………………………………………………………………………………………………. ( 6 )

I undertake to make available to the customs authorities, if required, evidence in support of this declaration. ……………………………………….... ( 7 )

……………………………………… ( 8 )

………………………………………… ( 9 )

Note

str. 213The text above, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced. ( 1 )

- If only some of the goods listed on the invoice are concerned, they should be clearly indicated or marked and this marking entered on the declaration as follows: '… listed on this invoice and marked… were produced…'. - If a document other than an invoice or an annex to the invoice is used (see Article 27(5) of the Protocol), the name of the document concerned should be mentioned instead of the word 'invoice'. ( 2 ) The United Kingdom, the European Union, a Member State of the European Union, Ghana, an OCT or another ACP State that has a preferential trade arrangement with the United Kingdom. ( 3 ) The product description must be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined. - ( 4 ) Customs values should be given only if required. - ( 5 ) The country of origin should be given only if required. The origin to be given must be a preferential origin, all other origins should be given as 'third country'. - ( 6 ) Add the following: 'and have undergone the following processing in [the United Kingdom] [European Union Member State] [Ghana] [OCT] [other ACP State that has a preferential trade arrangement with the UK]…', along with a description of the processing carried out if this information is required. - ( 7 ) Place and date. - ( 8 ) Name and function in company. - ( 9 ) Signature.

ANNEX VI TO PROTOCOL No. 1

INFORMATION CERTIFIC

str. 213The information certificate form given in this Annex shall be used and printed in English and in accordance with the provisions of the domestic law of the

str. 213Information certificates shall be completed in English; if they are handwritten, they shall be completed in ink in block letters.

str. 214They shall bear a serial number, whether or not printed, by which they can be identified.

str. 2152. The information certificate shall measure 210 x 297 mm (A4 format); a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not contain mechanical pulp and weigh not less than 65 g/m2. 3. The national administrations may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each certificate shall include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified. 1. Supplier (1) to facilitate the issue of a

MOVEMENT CERTIFICATE

str. 215for preferential trade between the

2. Consignee (1)

THE UNITED KINGDOM

and

Ghana

3. Processor (1)

4. State in which the working or processing has been carried out

6. Customs office of importation (1)

5. For official use

7. Import document (2)

Form: ..........................................

No ...............................................

str. 216Series: ………………………….…………………………………………

of

GOODS SENT TO THE STATE OF DESTINATION

str. 2168. Marks, numbers, number

9. Harmonized Commodity Description and Coding System number

10. Quantity (3)

and kind of packages

heading/subheading (HS heading)

11. Value (4)

IMPORTED GOODS USED

str. 21612. heading)

Harmonized Commodity Description and Coding System heading/subheading (HS

13. Country of origin

14. 15. Value (2)(5)

Quantity (3)

16. Nature of the working or processing carried out

17. Remarks

19. CONSIGNOR'S DECLARATION

str. 216Declaration certified:

I, the undersigned, declare that the information on this certificate is accurate. Document ……………………...

Form.................................

No............. Done at ...........................

,

Customs office

......................................

on

Official stamp


. . ................ ..................... ........................................... ....................

str. 217(Signature)

(Signature) (1)(2)(3)(4)(5)

See footnotes overleaf

RESULT OF VERIFICATION

str. 217The undersigned customs official requests verification of the authenticity and accuracy of this information certificate. Verification carried out by the undersigned customs official shows that this information certificate:

- (a) was issued by the customs office indicated and that the information contained therein is accurate (*) . - (b) does not meet the requirements as to authenticity and accuracy (see notes appended) (*) . Done

at...........................................................

,

on

Done at............................................................ , on ..........................................................

..................................................

Official stamp

Official stamp



(Official's signature)

(Official's signature)

- (*) Delete where not applicable.

CROSS REFERENCES

str. 2171. Name of individual or business and full address. 2. Optional information. 3. Kg, hl, m³ or other measure. 4. Packaging is considered as forming a whole with the goods contained therein. However, this provision does not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging. 5. The value must be indicated in accordance with the provisions on rules of origin.

ANNEX VII TO PROTOCOL No 1 FORM FOR APPLICATION FOR A DEROGATION

ANNEX VIII TO PROTOCOL No. 1

OVERSEAS COUNTRIES AND TERRITORIES

CONCERNING THE PRINCIPALITY OF ANDORRA

str. 2201. Products originating in the Principality of Andorra falling under Chapters 25 to 97 of the Harmonized System shall be accepted by the United Kingdom and Ghana as originating in the European Union within the meaning of this Agreement. 2. Protocol No. 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.

CONCERNING THE REPUBLIC OF SAN MARINO

str. 2201. Products originating in the Republic of San Marino shall be accepted by the United Kingdom and Ghana as originating in the European Union within the meaning of this Agreement. 2. The Protocol No. 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.

ANNEX B

CUSTOMS DUTIES ON PRODUCTS ORIGINATING IN THE UNITED KINGDOM

str. 2201. In accordance with Article 16 of this Agreement, Ghana's liberalisation schedule for products originating in the UK imported into Ghana's territory comprises four categories of products:
- for the Category A, the liberalisation will start in 2021 to be completed in 2029. - for the Category B, which includes mainly raw material and equipment for existing and infant industries, the liberalisation will start in 2024 to be completed in 2029. - for the Category C, which includes goods with a high fiscal revenue value, the liberalisation will start in 2024 to be completed in 2029. - the products of Category D will be excluded from the scope of liberalisation. Any further liberalisation will be implemented in line with Ghana's development objectives after a period of not less than 24 years. Sensitive products in this category relate to livelihoods, food security, rural development particularly in agriculture and agriprocessing as well as infant industries products, high-revenue goods to mitigate the potential net fiscal impact and luxury goods. 2. (a) The Export Development and Investment Fund (EDIF) Levy is backed by the Export Development and Investment Fund Act 582 of 2000. It is imposed on all imports at the rate of 0.5 % CIF with the objective of generating funds to stimulate the export sector and support trade in general. This levy is not included in the base duties listed in the liberalisation schedule hereafter. 7. (b) Subject to subparagraph (c), Ghana may maintain this levy while it is applied to goods originating in the European Union. 8. (c) Ghana shall eliminate the levy on goods originating in the UK when Ghana ceases to apply the levy to goods originating in the European Union, or on 14 December 2024, whichever is sooner. 9. (d) Cooperation in respect to financial adjustment in Article 8 of this Agreement shall also apply when this levy is eliminated . 3. The tariff liberalisation schedule is summarised in the following table.

TARIFF LIBERALISATION SCHEDULE