Notes :
A . References to the ‹ PEM Convention › in the 2nd column mean that the protocol on rules of origin refers to the PEM Convention . To find out between which Contracting Parties to the PEM Convention diagonal cumulation can be applied , please check the latest version of the
‹ matrix ›.
B . Cumulation of origin with South Africa is also provided for by this Agreement but has not yet entered into force .
C . Cumulation of origin with the ACP States is also provided for by this Agreement but has not yet entered into force .
D . Bilateral GSP cumulation applies between the EU and the beneficiary country , diagonal cumulation applies between the EU , Norway and Switzerland and the beneficiary country and regional cumulation applies between the beneficiary country belonging to one of the three GSP regional cumulation groups ( Group I ( Brunei-Darussalam , Cambodia , Indonesia , Laos , Malaysia , Philippines , Singapore , Thailand , Vietnam ), Group II ( Bolivia , Colombia , Costa Rica , Ecuador , El Salvador , Guatemala , Honduras , Nicaragua , Panama , Peru , Venezuela ), and Group III ( Bangladesh , Bhutan , India , Maldives , Nepal , Pakistan , Sri Lanka )). These types of cumulation may be combined for a single operation .
E . These different types of cumulation apply under Regulation No 82 / 2001 , in trade between the EU and Ceuta and Melilla , but under the rules of origin of the preferential arrangements established by the EU with third countries they also apply to trade with those third countries and Ceuta and Melilla ( for the list of countries with which the various types of cumulation are allowed , see OJ
C 108 , 4.5.2002 , p . 3 ).
F . A number of OCTs ( New Caledonia ; French Polynesia ; Saint Pierre et Miquelon ) have communicated their tariffs in accordance with Article 45 of the Overseas Association Decision ( OAD ) and informed the Commission that they reciprocate in granting preferential treatment to EU exports of goods under the same requirements as provided for in the OAD , including those on the issue of proofs of origin ( EUR . 1 movement certificates ; origin declarations ) in this case applying mutatis mutandis .
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