28.11.2001 Official Journal of the European Communities L 310/1 (Acts whose publication is obligatory) COUNCIL REGULATION (EC) No 2302/2001 of 15 November 2001 on the detailed rules for applying Article 12(2) of the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof, Having regard to the proposal from the Commission, Having regard to the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra (1), and in particular Article 12(2) thereof, Whereas: (1) In accordance with Article 12(2) of the said Agreement, products covered by heading Nos 2402 and 2403 of the Harmonised System which are manufactured in the Community from raw tobacco and which meet the conditions of Article 3(1) of the said Agreement are eligible, when imported into the Principality of Andorra, for a preferential rate corresponding to 60 % of the rate applied, in the Principality of Andorra, for the same products vis-a-vis third countries. (2)  Detailed rules for the application of Article 12(2) should be laid down in order to ensure uniform interpretation and application of that Article, HAS ADOPTED THIS REGULATION: Article 1 Scope The products referred to in Article 12(2) of the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra, herein- after referred to as the ‘Agreement’, shall be eligible for the preferential rate when imported into the Principality of Andorra on presentation of the certificate set out in the Annex. Atticle 2 General conditions for issue 1. The certificate shall be issued by the customs authorities of the exporting state on application having been made by the exporter or, under the exporter's responsibility, by his author- () O] L 374, 31.12.1990, p. 14. Agreement amended by the 1994 Act of Accession. ised representative. For this purpose, the exporter or his authorised representative shall fill out the certificate, a specimen of which appears in the Annex, in one of the languages in which the Agreement is drawn up. 2. A certificate shall be issued by the customs authorities of a Community Member State if the products covered by heading Nos 2402 and 2403 of the Harmonised System are manufac- tured in the Community from raw tobacco in free circulation in the Community. 3. The issuing customs authorities shall take all steps neces- sary to verify compliance with the requirements. For this purpose, they shall have the right to call for any evidence and to make any check considered appropriate. The issuing customs authorities shall also ensure that the form is duly completed. 4. The exporter applying for the issue of a certificate must be prepared to submit at any time, at the request of the customs authorities of the exporting state where the certificate is issued, all appropriate documents proving the necessary working and the Community status of the goods as required by Article 12(2) of the Agreement. 5. The certificate shall be issued by the customs authorities and made available to the exporter as soon as actual exporta- tion has been effected or ensured. The issuing authority shall keep a copy of the certificate. 6.  The issuing customs authorities shall give a number to each certificate. Copies shall bear the same number as the original. Article 3 Prohibition of drawback of, or exemption from, customs duties 1. Raw tobacco in free circulation used in the manufacture of goods for which a certificate is issued or drawn up in accordance with Article 2 shall not be subject in the Community to drawback of, or exemption from, customs duties of whatever kind.