3. Without prejudice to Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in Norway in respect of imported products used in the manufacture of goods for which a movement certificate is issued by the customs authorities of Norway for the purpose of benefiting in Denmark or the United Kingdom from the tariff provisions in force in these two countries and covered by Article 3 (1) of the Agreement. This rule does not, however, apply where the products used are those referred to in Article 25 (1) (a) of this Protocol.

4. In this and the following articles, the term ‘customs duties’ also means charges having an effect equivalent to customs duties.

Article 24

1. Movement certificates may, where appropriate, be required to indicate that the products to which they relate have acquired the status of originating products and have undergone any additional processing under the conditions set out in Article 25 (1) until the date from which the customs duties applicable to the said products are abolished between the Community as originally constituted and Ireland on the one hand, and Norway on the other hand.

2. In other cases, they may, where appropriate, be required to indicate the added value acquired in each of the following territories:

— the Community as originally constituted,

— Ireland,

— Denmark, the United Kingdom,

— Norway,

— each of the six countries specified in Article 2 of this Protocol.

Article 25

1. The following products may benefit, on importation into Norway or into Denmark or the United Kingdom, from the tariff provisions in force in Norway or in the latter two countries covered by Article 3 (1) of the Agreement:

(a) products which meet the conditions of this Protocol and for which a movement certificate has been issued indicating that they have acquired the status of originating products and have undergone any additional processing solely in Norway or in the two countries referred to above or in the other six countries specified in Article 2 of this Protocol;

(b) products, other than products of Chapters 50 to 62, which meet the conditions of this Protocol and for which a movement certificate has been issued indicating:

that they have been obtained by the processing of goods which, on exportation from the Community as originally constituted or from Ireland, had already acquired there the status of originating products;

and that the added value acquired in Norway or in the two countries referred to above or in the other six countries specified in Article 2 of this Protocol represents 50 % or more of the value of those products;

(c) products of Chapters 50 to 62 listed in Column 2 below which meet the conditions of this Protocol and for which a movement certificate has been issued indicating that they have been obtained by the processing of goods listed in Column 1 below which, on exportation from the Community as originally constituted or from Ireland, had already acquired there the status of originating products.