Opinion of Mr Advocate General Gulmann delivered on 13 October 1993

1 Original language: Danish.

2 The certificates, which are set out on standard forms, are drawn up in English or French.

3 The French version reads Il est certifié, sur la base du contrôle effectué, que la déclaration de l'exportateur est exacte.

4 The relevant regulations are, respectively, Regulation No 3749/83 (Official Journal 1983 L 372, p. 1) and Regulation No 693/88 (Official Journal 1988 L 77, p. 1), both being regulations on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries. The 1983 regulation is applicable to imports in 1987 whereas the 1988 regulation is applicable to imports in 1988. The provisions that are relevant as far as the reply to the question referred to the Court is concerned are identical in both regulations.

5 See Note 8 in Annex I to the 1983 Regulation and Note 9 in Annex I to the 1988 Regulation.