1. Article 220(1) is amended as follows: (a) in point (b), the words "the second subparagraph of Article 556(1)" are replaced by "Article 508(1)"; (b) in points (c) and (d), after "the written authorisation for the customs procedure in question", the words "or a copy of the application for authorisation where Article 508(1) applies." are added; (c) in point (e), the words "the second subparagraph of Article 751(1)" are replaced by "Article 508(1)".
2. Article 229(1) is amended as follows: (a) in the introductory phrase, "Article 696" is replaced by "Article 497(3), second subparagraph". (b) in point (a), the first and second indents are replaced by the following: "— animals for transhumance or grazing or for the performance of work or transport and other goods satisfying the conditions laid down in Article 567, second subparagraph, point (a), — packings referred to in Article 571(a), bearing the permanent, indelible markings of a person established outside the customs territory of the Community," (c) in point (a), in the fourth indent, the words "Article 671(2)(c)" are replaced by "Article 569".
3. Article 232(1) is replaced by the following: "1. The following, where not declared to customs in writing or orally, shall be considered to have been declared for temporary importation by the act referred to in Article 233, subject to Article 579: (a) personal effects and goods for sports purposes imported by travellers in accordance with Article 563; (b) the means of transport referred to in Articles 556 to 561; (c) welfare materials for seafarers used on a vessel engaged in international maritime traffic pursuant to Article 564(a)."
4. The following point 1c is inserted in Article 251: "1c. Where a retroactive authorisation is granted in accordance with: Article 294 for release for free circulation with a favourable tariff treatment or at a reduced or zero rate of duty on account of the end-use of the goods, or Article 508 for a customs procedure with economic impact."
5. In Articles 268(3) and 269(3), the words "Articles 529 to 534" are replaced by "Article 524". 6. In Article 270(1), third subparagraph, the words "Articles 497 to 502" are replaced by "Articles 497, 498 and 499". 7. In Article 272(2), the words "Articles 529 to 534" are replaced by "Article 524". 8. In Article 275(1), the words "the second subparagraph of Article 556(1)" are replaced by "Article 508(1)". 9. In Part 1 Title IX Chapter 3, the following subsection is inserted after Article 277: "Subsection 4 Common provisions Article 277a Where two or more authorisations concerning customs procedures with economic impact are granted to the same person, and one procedure is discharged by the entry for another procedure using the local clearance procedure, a supplementary declaration need not be required." 10. Article 278(3)(d) is replaced by the following: "(d) no simplified procedure shall apply for Community agricultural goods referred to in Article 524 entered for the customs warehousing procedure." 11. In Article 313(2), points (b) and (c) are replaced by the following: "(b) goods in temporary storage or in a free zone of control type I within the meaning of Article 799 or in a free warehouse; (c) goods placed under a suspensive procedure or in a free zone of control type II within the meaning of Article 799." 12. Article 313a(1) is replaced by the following: "1. A regular shipping service means a regular service which carries goods in vessels that ply only between ports situated in the customs territory of the Community and may not come from, go to or call at any points outside this territory or in a free zone of control type I in the meaning of Article 799 of a port in this territory." 13. Article 313b is amended as follows: (a) The first indent of paragraph 3(d) is replaced by the following: "— on the routes for which authorisation is requested, no calls will be made at any port in a third country or at any free zone of control type I in the meaning of Article 799 in a port in the customs territory of the Community, and that no transhipments will be made on the high seas, and that," (b) Paragraph 7 is replaced by the following: "7. When a vessel of the type referred to in Article 313a(1) is forced by circumstances beyond its control to tranship at sea or temporarily put into a third-country port or a free zone of control type I in the meaning of Article 799 of a port in the customs territory of the Community, the shipping company shall immediately inform the customs authorities of the subsequent ports of call along the vessel's scheduled route."
14. In Article 322(2), the words "within the meaning of Article 670" are deleted. 15. In Article 346(1), the following third subparagraph is added: "However, where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, the original of the guarantee instrument shall be retained at the office of guarantee and no paper copy shall be presented to the office of departure." 16. In Article 347, a paragraph 3a is inserted: "3a. Where the office of guarantee exchanges guarantee data with the offices of departure using information technology and computer networks, the guarantor shall furnish this office with any required details about the individual guarantee vouchers that he has issued according to the modalities decided by the customs authorities." 17. Article 359(2) is replaced by the following: "2. The carrier shall present a transit advice note made out on a form corresponding to the specimen in Annex 46 to each office of transit, where the note shall be kept. However, when the transit data is exchanged between the office of departure and the office of transit using information technology and computer networks the transit advice note shall not be presented." 18. In Article 365, a paragraph 1a is inserted: "1a. Where the provisions of Section 2 subsection 7 apply and the customs authorities of the Member States of departure have not received the "Arrival Advice" message by the time limit within which the goods must be presented at the office of destination those authorities shall inform the principal and ask him to furnish proof that the procedure has ended." 19. In Article 366(1), the following third subparagraph is added: "Where the provisions of Section 2 subsection 7 apply the customs authorities shall also initiate the enquiry procedure forthwith each time they have not received the "Arrival Advice" message by the time limit within which the goods must be presented at the office of destination or the "Control Results" message within six days after having received the "Arrival Advice" message." 20. The following Article 368a is inserted: "Article 368a Where the office of guarantee and the office of departure are located in different Member States the messages to be used for the exchange of guarantee data shall conform to the structure and particulars defined by the customs authorities in agreement with each other." 21. Article 369 is replaced by the following: "On release of the goods, the office of departure shall transmit details of the community transit operation to the declared office of destination using the "Anticipated Arrival Record" message and to each declared office of transit using the "Anticipated Transit Record" message. These messages shall be based on data derived from the transit declaration, where the case occurs amended, and completed as appropriate. These messages shall conform to the structure and particulars defined by the customs authorities in agreement with each other." 22. The following Article 369a is inserted: "Article 369a The office of transit shall record the passage against the "Anticipated Transit Record" message received from the office of departure. Any inspection of the goods shall be carried out using the "Anticipated Transit Record" message as a basis for such inspection. The passage shall be notified to the office of departure using the "Notification Crossing Frontier" message. This message shall conform to the structure and particulars defined by the customs authorities in agreement with each other." 23. In Article 379(1), the following second subparagraph is added: "For the application of the first subparagraph a calculation is made of the amount of the customs debt which may be incurred for each transit operation. When the necessary data is not available the amount is presumed to be EUR 7000 unless other information known to the customs authorities leads to a different figure."24. In Article 383(2), the following second subparagraph is added: "However, where guarantee data is exchanged between the office of guarantee and the office of departure using information technology and computer networks, no certificate is presented to the office of departure." 25. Article 408(1)(b) is replaced by the following: "(b) without delay, send to the office of destination Copies No 4 and No 5 of the transit declaration which accompanied the goods, indicating, except where communicated using a data processing technique, the date of arrival and the condition of any seals affixed." 26. The following Article 408a is inserted: "Article 408a 1. Where the office of destination applies the provisions of Section 2 Subsection 7, persons may be granted the status of authorised consignee if, as well as complying with the conditions set out in Article 373, they use a data processing technique to communicate with the customs authorities. 2. The authorised consignee shall inform the office of destination of the arrival of the goods before the unloading. 3. The authorisation shall indicate, in particular, how and by when the authorised consignee receives the "Anticipate Arrival Record" data from the office of destination for the purpose of applying, mutatis mutandis , Article 371."27. In Article 427(2), the words "within the meaning of Article 670(g)" are deleted. 28. Title III (Articles 496 to 787) of Part II is replaced by the following: "TITLE III CUSTOMS PROCEDURES WITH ECONOMIC IMPACT CHAPTER 1 Basic provisions common to more than one of the arrangements Section 1 Definitions Article 496 For the purposes of this Title: (a) "arrangements" means a customs procedure with economic impact; (b) "authorisation" means permission by the customs authorities to use arrangements; (c) "single authorisation" means an authorisation involving different customs administrations covering entry for and/or discharge of the arrangements, storage, successive processing operations or uses; (d) "holder" means the holder of an authorisation; (e) "supervising office" means the customs office indicated in the authorisation as empowered to supervise the arrangements; (f) "office of entry" means the customs office or offices indicated in the authorisation as empowered to accept declarations entering goods for the arrangements; (g) "office of discharge" means the customs office or offices indicated in the authorisation as empowered to accept declarations assigning goods, following entry for the arrangements, to a new permitted customs-approved treatment or use, or, in the case of outward processing, the declaration for free circulation; (h) "triangular traffic" means the traffic where the office of discharge is not the same as the office of entry; (i) "accounts" means the holder's commercial, tax or other accounting material, or such data held on their behalf; (j) "records" means the data containing all the necessary information and technical details on whatever medium, enabling the customs authorities to supervise and control the arrangements, in particular as regards the flow and changing status of the goods; in the customs warehousing arrangements records are called stock records; (k) "main compensating products" means compensating products for the production of which the arrangements were authorised; (l) "secondary compensating products" means compensating products which are a necessary by-product of the processing operation other than the main compensating products specified in the authorisation; (m) "period for discharge" means the time by which the goods or products must have been assigned a new permitted customs-approved treatment or use including, as the case may be, in order to claim repayment of import duties after inward processing (drawback system), or in order to obtain total or partial relief from import duties upon release for free circulation after outward processing. Section 2 Application for authorisation Article 497 1. Application for authorisation shall be made in writing using the model set out in Annex 67. 2. The customs authorities may permit renewal or modification of an authorisation to be applied for by simple written request. 3. In the following cases, the application for authorisation may be made by means of a customs declaration in writing or by means of a data processing technique using the normal procedure: (a) for inward processing, where in accordance with Article 539 the economic conditions are deemed to be fulfilled, with the exception of applications involving equivalent goods; (b) for processing under customs control, where in accordance with Article 552(1), first subparagraph, the economic conditions are deemed to be fulfilled; (c) for temporary importation, including use of an ATA or CPD carnet; (d) for outward processing: where the processing operations concern repairs, including the standard exchange system without prior importation, for release for free circulation after outward processing using the standard exchange system with prior importation, for release for free circulation after outward processing using the standard exchange system without prior importation, where the existing authorisation does not cover such a system and the customs authorities permit its modification, for release for free circulation after outward processing if the processing operation concerns goods of a non-commercial nature.
The application for authorisation may be made by means of an oral customs declaration for temporary importation in accordance with Article 229, subject to the presentation of a document made out in accordance with Article 499, third subparagraph. The application for authorisation may be made by means of a customs declaration for temporary importation by any other act in accordance with Article 232(1).
4. Applications for a single authorisation, except for temporary importation, shall be made in accordance with paragraph 1. 5. Customs authorities may require applications for temporary importation with total relief from the import duties in accordance with Article 578 to be made in accordance with paragraph 1. Article 498 The application for an authorisation under Article 497 shall be submitted: (a) for customs warehousing: to the customs authorities designated for the place to be approved as a customs warehouse or where the applicant's main accounts are held; (b) for inward processing and processing under customs control: to the customs authorities designated for the place where the processing operation is to be carried out; (c) for temporary importation: to the customs authorities designated for the place where the goods are to be used, without prejudice to Article 580(2) second subparagraph; (d) for outward processing: to the customs authorities designated for the place where the goods to be declared for temporary exportation are located.
Article 499 Where the customs authorities consider any of the information given in the application inadequate, they may require additional details from the applicant. In particular, where an application may be made by making a customs declaration, the customs authorities shall require, without prejudice to Article 220, that the application be accompanied by a document made out by the declarant containing at least the following information, unless such information is deemed unnecessary or can be entered on the form used for the written declaration: (a) name and address of the applicant, the declarant and the operator; (b) nature of the processing or use of the goods; (c) technical description of the goods and compensating or processed products and means of identifying them; (d) codes of economic conditions in accordance with Annex 70; (e) estimated rate of yield or method by which that rate is to be determined; (f) estimated period for discharge; (g) proposed office of discharge; (h) place of processing or use; (i) proposed transfer formalities; (j) in the case of oral customs declaration, the value and quantity of the goods.
Where the document referred to in the second subparagraph is presented with an oral customs declaration for temporary importation, it shall be made out in duplicate and one copy shall be endorsed by the customs authorities and given to the declarant. Section 3 Single authorisation Article 500 1. Where a single authorisation is applied for, the prior agreement of the authorities concerned shall be necessary, in accordance with the procedure set out in paragraphs 2 and 3. 2. In the case of temporary importation, the application shall be submitted to the customs authorities designated for the place of first use, without prejudice to Article 580(2), second subparagraph. In other cases, it shall be submitted to the customs authorities designated for the place where the applicant's main accounts are held facilitating audit-based controls of the arrangements and where at least part of the storage, processing or temporary export operations to be covered by the authorisation are conducted. 3. These customs authorities designated in accordance with paragraph 2 shall communicate the application and the draft authorisation to the other customs authorities concerned, which shall acknowledge the date of receipt within 15 days. The other customs authorities concerned shall notify any objections within 30 days of the date on which the draft authorisation was received. Where objections are notified within that period and no agreement is reached, the application shall be rejected to the extent to which objections were raised. 4. The customs authorities may issue the authorisation if they have received no objections to the draft authorisation within the 30 days. They shall send a copy of the agreed authorisation to all customs authorities concerned. Article 501 1. Where the criteria and conditions for the granting of a single authorisation are generally agreed upon between two or more customs administrations, the said administrations may also agree to replace prior agreement in accordance with Article 500(1) and information to be supplied in accordance with Article 500(4), second subparagraph, by simple notification. 2. Notification shall always be sufficient where: (a) a single authorisation is renewed, subject to modifications of a minor nature, annulled or revoked; (b) the application for a single authorisation concerns temporary importation and is not to be made using the model in Annex 67.
3. No notification shall be needed where: (a) the only element involving different customs administrations is triangular traffic under inward or outward processing, without use of recapitulative information sheets; (b) ATA or CPD carnets are used; (c) the authorisation for temporary importation is granted by accepting an oral declaration or a declaration by any other act.
Section 4 Economic conditions Article 502 1. Except where the economic conditions are deemed to be fulfilled pursuant to Chapters 3, 4 or 6, the authorisation shall not be granted without examination of the economic conditions by the customs authorities. 2. For the inward processing arrangements (Chapter 3), the examination shall establish the economic unviability of using Community sources taking account in particular of the following criteria, the details of which are laid down in Part B of Annex 70: (a) unavailability of Community-produced goods sharing the same quality and technical characteristics as the goods intended to be imported for the processing operations envisaged; (b) differences in price between Community-produced goods and those intended to be imported; (c) contractual obligations.
3. For the processing under customs control arrangements (Chapter 4), the examination shall establish whether the use of non-Community sources enables processing activities to be created or maintained in the Community. 4. For the outward processing arrangements (Chapter 6), the examination shall establish whether: (a) carrying out processing outside the Community is likely to cause serious disadvantages for Community processors; or (b) carrying out processing in the Community is economically unviable or is not feasible for technical reasons or due to contractual obligations.
Article 503 An examination of the economic conditions involving the Commission may take place: (a) if the customs authorities concerned wish to consult before or after issuing an authorisation; (b) if another customs administration objects to an authorisation issued; (c) on the initiative of the Commission.
Article 504 1. Where an examination in accordance with Article 503 is initiated, the case shall be sent to the Commission. It shall contain the results of the examination already undertaken. 2. The Commission shall send an acknowledgement of receipt or notify the customs authorities concerned when acting on its own initiative. It shall determine in consultation with them whether an examination of the economic conditions in the Committee is required. 3. Where the case is submitted to the Committee, the customs authorities shall inform the applicant, or holder, that such a procedure has been initiated and, if the handling of the application is not completed, that the time limits laid down in Article 506 have been suspended. 4. The Committee's conclusion shall be taken into account by the customs authorities concerned and by any other customs authorities dealing with similar authorisations or applications. This conclusion may include its publication in the C series of the Official Journal of the European Communities .Section 5 The decision on authorisation Article 505 The customs authorities competent to decide shall grant the authorisation as follows: (a) for an application under Article 497(1), using the model set out in Annex 67; (b) for an application under Article 497(3), by acceptance of the customs declaration; (c) for an application for renewal or modification, by any appropriate act.
Article 506 The applicant shall be informed of the decision to issue an authorisation, or the reasons why the application was rejected, within 30 days or 60 days in the case of the customs warehousing arrangements, of the date the application was lodged or the date any requested outstanding or additional information is received by the customs authorities. These periods shall not apply in the case of a single authorisation unless it is issued under Article 501. Article 507 1. Without prejudice to Article 508, an authorisation shall take effect on the date of issue or at any later date given in the authorisation. In the case of a private warehouse, the customs authorities may exceptionally communicate their agreement to use the arrangements prior to the actual issuing of the authorisation. 2. No limit on the period of validity shall be fixed for authorisations for the customs warehousing arrangements. 3. For inward processing, processing under customs control and outward processing, the period of validity shall not exceed three years from the date the authorisation takes effect, except where there are duly justified good reasons. 4. By way of derogation from paragraph 3, for goods under inward processing covered by Annex 73, Part A, the period of validity shall not exceed six months. In the case of milk and milk products referred to in Article 1 of Council Regulation (EC) No 1255/1999 OJ L 160, 26.6.1999, p. 48 .Article 508 1. Except for the customs warehousing arrangements, the customs authorities may issue a retroactive authorisation. Without prejudice to paragraphs 2 and 3, a retroactive authorisation shall take effect at the earliest on the date on which the application was submitted. 2. If an application concerns renewal of an authorisation for the same kind of operation and goods, an authorisation may be granted with retroactive effect from the date the original authorisation expired. 3. In exceptional circumstances, the retroactive effect of an authorisation may be extended further, but not more than one year before the date the application was submitted, provided a proven economic need exists and: (a) the application is not related to attempted deception or to obvious negligence; (b) the period of validity which would have been granted under Article 507 is not exceeded; (c) the applicant's accounts confirm that all the requirements of the arrangements can be deemed to be met and, where appropriate, the goods can be identified for the period involved, and such accounts allow the arrangements to be controlled; and (d) all the formalities necessary to regularise the situation of the goods can be carried out, including, where necessary, the invalidation of the declaration.
Section 6 Other provisions concerning the operation of the arrangements Subsection 1 General provisions Article 509 1. Commercial policy measures provided for in Community acts shall be applicable on entry for the arrangements of non-Community goods only to the extent that they refer to the entry of goods into the customs territory of the Community. 2. Where compensating products other than those mentioned in Annex 75, obtained under the inward processing arrangements are released for free circulation, the commercial policy measures to be applied shall be those applicable to the release for free circulation of the import goods. 3. Where processed products, obtained under the arrangements for processing under customs control, are released for free circulation, the commercial policy measures applicable to those products shall be applied only where the import goods are subject to such measures. 4. Where Community acts provide for commercial policy measures on release for free circulation, such measures shall not apply to compensating products released for free circulation following outward processing: that have retained Community origin within the meaning of Articles 23 and 24 of the Code; involving repair, including the standard exchange system; following successive processing operations in accordance with Article 123 of the Code.
Article 510 Without prejudice to Article 161(5) of the Code, the supervising office may allow the customs declaration to be presented at a customs office other than those specified in the authorisation. The supervising office shall determine how it shall be informed. Subsection 2 Transfers Article 511 The authorisation shall specify whether and under which conditions the movement of goods or products placed under suspensive arrangements between different places or to the premises of another holder may take place without discharge of the arrangements (transfer), subject, in cases other than temporary importation, to the keeping of records. Transfer shall not be possible where the place of departure or arrival of the goods is a type B warehouse. Article 512 1. Transfer between different places designated in the same authorisation may be undertaken without any customs formalities. 2. Transfer from the office of entry to the holder's or operator's facilities or place of use may be carried out under cover of the declaration for entry for the arrangements. 3. Transfer to the office of exit with a view to re-exportation may take place under cover of the arrangements. In this case, the arrangements shall not be discharged until the goods or products declared for re-exportation have actually left the customs territory of the Community. Article 513 Transfer from one holder to another can only take place where the latter enters the transferred goods or products for the arrangements under an authorisation to use the local clearance procedure. Notification to the customs authorities and entry in the records of the goods or products referred to in Article 266 shall take place upon their arrival at the premises of the second holder. A supplementary declaration need not be required. In the case of temporary importation, the transfer from one holder to another may also take place where the latter enters the goods under the arrangements by means of a customs declaration in writing using the normal procedure. The formalities to be carried out are laid down in Annex 68. Upon receipt of the goods or products, the second holder shall be obliged to enter them for the arrangements. Article 514 The transfer involving an increased risk as set out in Annex 44c shall be covered by a guarantee under conditions equivalent to those provided for in the transit procedure. Subsection 3 Records Article 515 The customs authorities shall require the holder, the operator or the designated warehousekeeper to keep records, except for temporary importation or where they do not deem it necessary. The customs authorities may approve existing accounts containing the relevant particulars as records. The supervising office may require an inventory to be made of all or some of the goods placed under the arrangements. Article 516 The records referred to in Article 515 and, where they are required, under Article 581(2) for temporary imports shall contain the following information: (a) the information contained in the boxes of the minimum list laid down by Annex 37 for the declaration of entry for the arrangements; (b) particulars of the declarations by means of which the goods are assigned a customs-approved treatment or use discharging the arrangements; (c) the date and reference particulars of other customs documents and any other documents relating to entry and discharge; (d) the nature of the processing operations, types of handling or temporary use; (e) the rate of yield or its method of calculation where appropriate; (f) information enabling the goods to be monitored, including their location and particulars of any transfer; (g) commercial or technical descriptions necessary to identify the goods; (h) particulars enabling monitoring of the movements under the inward processing arrangements operating with equivalent goods.
However, the customs authorities may waive the requirement for some of this information where this does not adversely affect the control or supervision of the arrangements for the goods to be stored, processed or used. Subsection 4 Rate of yield and calculation formula Article 517 1. Where relevant for the arrangements falling under Chapters 3, 4 and 6, a rate of yield or the method for determining a rate, including average rates, shall be established in the authorisation or at the time the goods are entered for the arrangements. Such rate is to be determined, as far as possible, on the basis of production or technical data or, where these are not available, data relating to operations of the same type. 2. In particular circumstances the customs authorities may establish the rate of yield after the goods have been entered for the arrangements, but not later than when they are assigned a new customs-approved treatment or use. 3. The standard rates of yield laid down for inward processing in Annex 69 shall apply to the operations mentioned therein. Article 518 1. The proportion of import/temporary export goods incorporated in the compensating products shall be calculated in order: to determine the import duties to be charged; to determine the amount to be deducted when a customs debt is incurred; or to apply commercial policy measures.
These calculations shall be made in accordance with the quantitative scale method, or the value scale method as appropriate, or any other method giving similar results. For the purposes of the calculations, compensating products shall include processed products or intermediate products. 2. The quantitative scale method shall be applicable where: (a) only one kind of compensating product is derived from the processing operations; in this case the quantity of import/temporary export goods deemed to be present in the quantity of compensating products for which a customs debt is incurred shall be proportional to the latter category of products as a percentage of the total quantity of compensating products; (b) several kinds of compensating product are derived from the processing operations and all elements of the import/temporary export goods are found in each of those compensating products; in this case the quantity of import/temporary export goods deemed to be present in the quantity of a given compensating product for which a customs debt is incurred shall be proportional to: (i) the ratio between this specific kind of compensating product, irrespective of whether a customs debt is incurred, and the total quantity of all compensating products, and (ii) the ratio between the quantity of compensating products for which a customs debt is incurred and the total quantity of compensating products of the same kind.
In deciding whether the conditions for applying the methods described in (a) or (b) are fulfilled, losses shall not be taken into account. Without prejudice to Article 862, losses means the proportion of import/temporary export goods destroyed and lost during the processing operation, in particular by evaporation, desiccation, venting as gas or leaching. In outward processing secondary compensating products that constitute waste, scrap, residues, offcuts and remainders shall be treated as losses. 3. The value scale method shall be applied where the quantitative scale method is not applicable. The quantity of import/temporary export goods deemed to be present in the quantity of a given compensating product incurring a customs debt shall be proportional to: (a) the value of this specific kind of compensating product, irrespective of whether a customs debt is incurred, as a percentage of the total value of all the compensating products; and (b) the value of the compensating products for which a customs debt is incurred, as a percentage of the total value of compensating products of that kind.
The value of each of the different compensating products to be used for applying the value scale shall be the recent ex-works price in the Community, or the recent selling price in the Community of identical or similar products, provided that these have not been influenced by the relationship between buyer and seller. 4. Where the value cannot be ascertained pursuant to paragraph 3, it shall be determined by any reasonable method. Subsection 5 Compensatory interest Article 519 1. Where a customs debt is incurred in respect of compensating products or import goods under inward processing or temporary importation, compensatory interest shall be due on the amount of import duties for the period involved. 2. The three-month money market interest rates published in the statistical annex of the Monthly Bulletin of the European Central Bank shall apply. The applicable rate shall be that applicable two months before the month in which the customs debt is incurred and for the Member State where the first operation or use as provided for by the authorisation took place or should have taken place. 3. Interest shall be applied on a monthly basis, starting on the first day of the month following the month in which the import goods for which a customs debt is incurred were first entered for the arrangements. The period shall close on the last day of the month in which the customs debt is incurred. Where inward processing (drawback system) is concerned and release for free circulation is requested under Article 128(4) of the Code, the period starts from the first day of the month following the month in which the import duties were repaid or remitted. 4. Paragraphs 1, 2 and 3 shall not apply to the following cases: (a) where the period to be taken into account is less than one month; (b) where the amount of compensatory interest applicable does not exceed EUR 20 per customs debt incurred; (c) where a customs debt is incurred in order to allow the application of preferential tariff treatment under an agreement between the Community and a third country on imports into that country; (d) where waste and scrap resulting from destruction is released for free circulation; (e) where the secondary compensating products referred to in Annex 75 are released for free circulation, provided they are in proportion to exported quantities of main compensating products; (f) where a customs debt is incurred as a result of an application for release for free circulation under Article 128(4) of the Code, as long as the import duties payable on the products in question have not yet actually been repaid or remitted; (g) where the holder requests release for free circulation and submits proof that particular circumstances not arising from any negligence or deception on his part make it impossible or uneconomic to carry out the re-export operation under the conditions he had anticipated and duly substantiated when applying for the authorisation; (h) where a customs debt is incurred and to the extent a security is provided by a cash deposit in relation to this debt; (i) where a customs debt is incurred in accordance with Article 201(1)(b) of the Code or is due to the release for free circulation of goods which were entered for the temporary importation arrangements under Articles 556 to 561, 563, 565, 568, 573(b) and 576 of this Regulation.
5. In the case of inward processing operations in which the number of import goods and/or compensating products makes it uneconomic to apply the provisions of paragraphs 2 and 3, the customs authorities, at the request of the person concerned, may allow simplified methods giving similar results to be used for the calculation of compensatory interest. Subsection 6 Discharge Article 520 1. Where import or temporary export goods have been entered under two or more declarations for the arrangements by virtue of one authorisation: in the case of a suspensive arrangement, the assignment of goods or products to a new customs-approved treatment or use shall be considered to discharge the arrangements for the import goods in question entered under the earliest of the declarations; in the case of inward processing (drawback system) or outward processing, the compensating products shall be considered to have been obtained from the import or temporary export goods in question respectively, entered under the earliest of the declarations.
Application of the first subparagraph shall not lead to unjustified import duty advantages. The holder may request the discharge to be made in relation to the specific import or temporary export goods. 2. Where the goods under the arrangements are placed together with other goods and there is total destruction or irretrievable loss, the customs authorities may accept evidence produced by the holder indicating the actual quantity of goods under the arrangements which was destroyed or lost. Where it is not possible for the holder to produce such evidence, the amount of goods which has been destroyed or lost shall be established by reference to the proportion of goods of that type under the arrangements at the time when the destruction or loss occurred. Article 521 1. At the latest upon expiry of the period for discharge, irrespective of whether aggregation in accordance with Article 118(2), second subparagraph, of the Code is used or not: in the case of inward processing (suspension system) or processing under customs control, the bill of discharge shall be supplied to the supervising office within 30 days; in the case of inward processing (drawback system), the claim for repayment or remission of import duties must be lodged with the supervising office within six months.
Where special circumstances so warrant, the customs authorities may extend the period even if it has expired. 2. The bill or the claim shall contain the following particulars, unless otherwise determined by the supervising office: (a) reference particulars of the authorisation; (b) the quantity of each type of import goods in respect of which discharge, repayment or remission is claimed or the import goods entered for the arrangements under the triangular traffic system; (c) the CN code of the import goods; (d) the rate of import duties to which the import goods are liable and, where applicable, their customs value; (e) the particulars of the declarations entering the import goods under the arrangements; (f) the type and quantity of the compensating or processed products or the goods in unaltered state and the customs-approved treatment or use to which they have been assigned, including particulars of the corresponding declarations, other customs documents or any other document relating to discharge and periods for discharge; (g) the value of the compensating or processed products if the value scale method is used for the purpose of discharge; (h) the rate of yield; (i) the amount of import duties to be paid or to be repaid or remitted and where applicable any compensatory interest to be paid. Where this amount refers to the application of Article 546, it shall be specified; (j) in the case of processing under customs control, the CN code of the processed products and elements necessary to determine the customs value.
3. The supervising office may make out the bill of discharge. Section 7 Administrative cooperation Article 522 The customs authorities shall communicate to the Commission in the cases, within the time-limit and in the format set out in Annex 70 the following information: (a) with regard to inward processing and processing under customs control: (i) authorisations issued; (ii) applications refused or authorisations annulled or revoked on the grounds of economic conditions not being fulfilled;
(b) with regard to outward processing: (i) authorisations issued in accordance with Article 147(2) of the Code; (ii) applications refused or authorisations annulled or revoked on the grounds of economic conditions not being fulfilled.
The Commission shall make these particulars available to the customs administrations. Article 523 In order to make pertinent information available to other customs offices involved in the application of the arrangements, the following information sheets provided for in Annex 71 may be issued at the request of the person concerned or on the initiative of the customs authorities, unless the customs authorities agree other means of exchange of information: (a) for customs warehousing, the information INF8, in order to communicate the elements for assessment of the customs debt applicable to the goods before usual forms of handling have taken place; (b) for inward processing: (i) the information sheet INF1, for the communication of information on duty amounts, compensatory interest, security and commercial policy measures, (ii) the information sheet INF9, for the communication of information on compensating products to be assigned another customs approved treatment or use in triangular traffic, (iii) the information sheet INF5, for the communication to obtain duty relief for import goods, of information on prior exportation in triangular traffic, (iv) the information sheet INF7, for the communication of information permitting repayment or remission of duties under the drawback system;
(c) for temporary importation, the information sheet INF6 in order to communicate the elements for assessment of the customs debt or of amounts of duties already levied for goods moved; (d) for outward processing, the information sheet INF2 in order to communicate information on temporary export goods in triangular traffic, in order to obtain partial or total relief for compensating products.
CHAPTER 2 Customs warehousing Section 1 General provisions Article 524 For the purposes of this Chapter concerning agricultural products, "prefinanced goods" means Community goods intended for export in the unaltered state which are the subject of the payment of an amount equal to an export refund before the goods are exported, where such payment is provided for in Council Regulation (EEC) No 565/80 OJ L 62, 7.3.1980, p. 5 .Article 525 1. Where a customs warehouse is public, the following classification shall apply: (a) type A, if the responsibility lies with the warehousekeeper; (b) type B, if the responsibility lies with the depositor; (c) type F, if the warehouse is operated by the customs authorities.
2. Where a customs warehouse is private and responsibility lies with the warehousekeeper, who is the same person as the depositor but not necessarily the owner of the goods, the following classification shall apply: (a) type D, where release for free circulation is made by way of the local clearance procedure and may be granted on the basis of the nature, the customs value and the quantity of the goods to be taken into account at the time of their placing under the arrangements; (b) type E, where the arrangements apply although the goods need not be stored in a place approved as a customs warehouse; (c) type C, where neither of the special situations under points (a) and (b) applies.
3. An authorisation for a type E warehouse may provide for the procedures laid down for type D to be applied. Section 2 Additional conditions concerning the granting of the authorisation Article 526 1. When granting the authorisation the customs authorities shall define the premises or any other location approved as a customs warehouse of type A, B, C or D. They may also approve temporary storage facilities as such types of warehouse or operate them as a type F warehouse. 2. A location may not be approved as more than one customs warehouse at the same time. 3. Where goods present a danger or are likely to spoil other goods or require special facilities for other reasons, authorisations may specify that they may only be stored in premises specially equipped to receive them. 4. Type A, C, D and E warehouses may be approved as victualling warehouses within the meaning of Article 40 of Commission Regulation (EC) No 800/99 OJ L 102, 17.4.1999, p. 11 .5. Single authorisations may be granted only for private customs warehouses. Article 527 1. Authorisations may be granted only if any intended usual forms of handling, inward processing or processing under customs control of the goods do not predominate over the storage of the goods. 2. Authorisations shall not be granted if the premises of customs warehouses or the storage facilities are used for the purpose of retail sale. An authorisation may, however, be granted, where goods are retailed with relief from import duties: (a) to travellers in traffic to third countries; (b) under diplomatic or consular arrangements; (c) to members of international organisations or to NATO forces.
3. For the purposes of the second indent of Article 86 of the Code, when examining whether the administrative costs of customs warehousing arrangements are disproportionate to the economic needs involved, customs authorities shall take account, inter alia , of the type of warehouse and the procedure which may be applied therein.Section 3 Stock records Article 528 1. In warehouses of type A, C, D and E, the person designated to keep the stock records shall be the warehousekeeper. 2. In warehouses of type F, the operating customs office shall keep the customs records in place of stock records. 3. In type B warehouses, in place of stock records, the supervising office shall keep the declarations of entry for the arrangements. Article 529 1. The stock records shall at all times show the current stock of goods which are still under the customs warehousing arrangements. At the times laid down by the customs authorities, the warehousekeeper shall lodge a list of the said stock at the supervising office. 2. Where Article 112(2) of the Code applies, the customs value of the goods before carrying out usual forms of handling shall appear in the stock records. 3. Information on the temporary removal of goods and on goods in common storage in accordance with Article 534(2) shall appear in the stock records. Article 530 1. Where goods are entered for the type E warehouse arrangements, the entry in the stock records shall take place when they arrive at the holder's storage facilities. 2. Where the customs warehouse also serves as a temporary storage facility, the entry in the stock records shall take place at the time the declaration for the arrangements is accepted. 3. Entry in the stock records relating to discharge of the arrangements shall take place at the latest when the goods leave the customs warehouse or the holder's storage facilities. Section 4 Other provisions concerning the operation of the arrangements Article 531 Non-Community goods may undergo the usual forms of handling listed in Annex 72. Article 532 Goods may be temporarily removed for a period not exceeding three months. Where circumstances so warrant, this period may be extended. Article 533 Applications for permission to carry out usual forms of handling or to remove goods temporarily from the customs warehouse shall be made in writing on a case by case basis to the supervising office. They must contain all particulars necessary to apply the arrangements. Such permission may be granted as part of an authorisation to operate the warehousing arrangements. In this case the supervising office, in the manner it shall determine, shall be notified that such handling is to be carried out or the goods are to be temporarily removed. Article 534 1. Where Community goods are stored on the premises of a customs warehouse or the storage facilities used for goods under the warehousing arrangements, specific methods of identifying such goods may be laid down with a view, in particular, to distinguishing them from goods entered for the customs warehousing arrangements. 2. The customs authorities may permit common storage where it is impossible to identify at all times the customs status of each type of goods. Prefinanced goods shall be excluded from such permission. Goods in common storage shall share the same eight-digit CN-code, the same commercial quality and the same technical characteristics. 3. For the purpose of being declared for a customs-approved treatment or use the goods in common storage, as well as, in particular circumstances, identifiable goods which fulfill the conditions of the second subparagraph of paragraph 2, may be deemed to be either Community goods or non-Community goods. Application of the first subparagraph shall, however, not result in a given customs status being assigned to a quantity of goods greater than the quantity actually having that status which is stored at the customs warehouse or the storage facilities when the goods declared for a customs-approved treatment or use are removed. Article 535 1. Where operations of inward processing or processing under customs control are carried out on the premises of customs warehouses or in storage facilities, the provisions of Article 534 shall apply, mutatis mutandis , to the goods under these arrangements.Where, however, these operations concern inward processing without equivalence or processing under customs control, the provisions of Article 534 on common storage shall not apply with regard to Community goods. 2. Entries in the records shall allow the customs authorities to monitor the precise situation of all goods or products under the arrangements at any time. CHAPTER 3 Inward processing Section 1 General provision Article 536 For the purposes of this Chapter: (a) "Prior exportation" means the system whereby compensating products obtained from equivalent goods are to be exported before the import goods are entered for the arrangements using the suspension system; (b) "Job processing" means any processing of import goods directly or indirectly placed at the disposal of the holder which is carried out according to specifications on behalf of a principal established in a third country, generally against payment of processing costs alone. Section 2 Additional conditions concerning the granting of the authorisation Article 537 An authorisation shall be granted only where the applicant has the intention of re-exporting or exporting main compensating products. Article 538 An authorisation may also be granted for the goods referred to in the fourth indent of Article 114(2)(c) of the Code, with the exception of: (a) fuels and energy sources other than those needed for the testing of compensating products or for the detection of faults in import goods needing repair; (b) lubricants other than those needed for the testing, adjustment or withdrawal of compensating products; (c) equipment and tools.
Article 539 1. The economic conditions shall be deemed to be fulfilled except where the application concerns import goods mentioned in Annex 73. 2. However, the conditions shall also be deemed to be fulfilled where an application concerns import goods mentioned in Annex 73, provided that: (a) the application concerns: (i) operations involving goods of a non-commercial nature, (ii) a job processing contract, (iii) the processing of compensating products already obtained by processing under a previous authorisation the granting of which was subject to an examination of the economic conditions, (iv) usual forms of handling referred to in Article 531, (v) repair, (vi) the processing of durum wheat falling within CN code 10011000 to produce pasta falling within CN codes19021100 and190219 ; or
(b) the aggregate value of the import goods per applicant and per calendar year for each eight-digit CN code does not exceed 150000 EUR; or(c) in accordance with Article 11 of Council Regulation (EC) No 3448/93 OJ L 318, 20.12.1993, p. 18 .
Article 540 The authorisation shall specify the means and methods of identifying the import goods in the compensating products and lay down the conditions for the proper conduct of operations using equivalent goods. Such methods of identification or conditions may include examination of the records. Section 3 Provisions concerning the operation of arrangements Article 541 1. The authorisation shall specify whether and under which conditions equivalent goods referred to in Article 114(2)(e) of the Code and sharing the same eight-digit CN code, the same commercial quality and the same technical characteristics as the import goods may be used for the processing operations. 2. Equivalent goods may be allowed to be at a more advanced stage of manufacture than the import goods where the essential part of the processing with regard to these equivalent goods is carried out in the undertaking of the holder or in the undertaking where the operation is being carried out on his behalf, save in exceptional cases. 3. Special provisions, set out in Annex 74, shall apply in respect of the goods referred to in that Annex. Article 542 1. The authorisation shall specify the period for discharge. Where the circumstances so warrant, this period may be extended even when that originally set has expired. 2. Where the period for discharge expires on a specific date for all the goods placed under the arrangements in a given period, the authorisation may provide that the period for discharge shall be automatically extended for all goods still under the arrangements on this date. However, the customs authorities may require that such goods be assigned a new permitted customs-approved treatment or use within the period which they shall set. 3. Irrespective of whether or not aggregation is used or paragraph 2 is applied, the period for discharge for the following compensating products or goods in the unaltered state shall not exceed: (a) four months in the case of milk and milk products referred to in Article 1 of Regulation (EC) No 1255/1999; (b) two months in the case of slaughter without fattening of animals referred to in Chapter 1 of the CN; (c) three months in the case of fattening (including slaughter where relevant) of animals which fall under CN codes 0104 and0105 ;(d) six months in the case of fattening (including slaughter where relevant) of other animals referred to in Chapter 1 of the CN; (e) six months in the case of processing of meat; (f) six months in the case of processing of other agricultural products of a kind eligible for advance payment of export refunds referred to in Article 1 of Regulation (EEC) No 565/80, and processed into products or goods referred to in Article 2(b) or (c) of the same Regulation.
Where successive processing operations are carried out or where exceptional circumstances so warrant, the periods may be extended on request, the total period not exceeding twelve months. Article 543 1. In the case of prior exportation the authorisation shall specify the period within which the non-Community goods must be declared for the arrangements, taking account of the time required for procurement and transport to the Community. 2. The period referred to in paragraph 1 shall not exceed: (a) three months for goods subject to a common market organisation; (b) six months for all other goods.
The period of six months may, however, be extended where the holder submits a reasoned request, provided that the total period does not exceed twelve months. Where the circumstances so warrant the extension may be allowed even after the original period has expired. Article 544 For the purposes of discharging the arrangements or the claim for repayment of import duties, the following shall be regarded as re-exportation or exportation: (a) the delivery of compensating products to persons who are eligible for relief from import duties pursuant to the Vienna Convention of 18 April 1961 on Diplomatic Relations, or to the Vienna Convention of24 April 1963 on Consular Relations or other consular conventions, or the New York Convention of16 December 1969 on Special Missions;(b) the delivery of compensating products to the armed forces of other countries stationed in the territory of a Member State, where that Member State grants special relief from import duties in accordance with Article 136 of Regulation (EEC) No 918/83; (c) the delivery of civil aircraft; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of civil aircraft or parts thereof, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated; (d) the delivery of spacecraft and related equipment; however, the supervising office shall allow the arrangements to be discharged once import goods have been used for the first time for the manufacture, repair, modification or conversion of satellites, their launch vehicules and ground station equipment and parts thereof that are an integral part of the systems, on condition that the records of the holder are such as to make it possible to verify that the arrangements are being correctly applied and operated; (e) disposal in accordance with the relevant provisions of secondary compensating products whose destruction under customs supervision is prohibited on environmental grounds; for these purposes, the holder shall prove that discharge of the arrangements in accordance with the normal rules is either impossible or uneconomic.
Section 4 Provisions concerning the operation of the suspension system Article 545 1. Use of equivalent goods for processing operations in accordance with Article 115 of the Code shall not be subject to the formalities for entry of goods for the arrangements. 2. The equivalent goods and compensating products made therefrom shall become non-Community goods and the import goods Community goods at the time of acceptance of the declaration discharging the arrangements. However, where import goods are put on the market before the arrangements are discharged, they shall change their status at the time they are put on the market. In exceptional cases, where the equivalent goods are expected not to be present at that time, the customs authorities may allow, at the request of the holder, the equivalent goods to be present at a later time, to be determined by them and within a reasonable time. 3. In case of prior exportation: compensating products shall become non-Community goods on acceptance of the export declaration on condition that the goods to be imported are entered for the arrangements; import goods shall become Community goods at the time of their entry for the arrangements.
Article 546 The authorisation shall specify whether compensating products or goods in the unaltered state may be released for free circulation without customs declaration, without prejudice to prohibitive or restrictive measures. In this case they shall be considered to have been released for free circulation, if they have not been assigned a customs-approved treatment or use on expiry of the period for discharge. For the purposes of the first subparagraph of Article 218(1) of the Code, the declaration for release for free circulation shall be considered to have been lodged and accepted and release granted at the time of presentation of the bill of discharge. The products or goods shall become Community goods when they are put on the market. Article 547 In case of release for free circulation of compensating products, boxes 15, 16, 34, 41 and 42 of the declaration shall refer to the import goods. Alternatively, relevant information may also be supplied by information sheet INF1 or any other document accompanying the declaration. Article 548 1. The list of compensating products subject to the import duties appropriate to them in accordance with the first indent of Article 122(a) of the Code is in Annex 75. 2. Where compensating products other than those mentioned on the list referred to in paragraph 1 are destroyed, they shall be treated as if they were re-exported. Article 549 1. Where the compensating products or goods in the unaltered state are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799 enabling the arrangements to be discharged, the documents or records used for the said customs-approved treatment or use or any documents replacing them, shall contain one of the following indications: Mercancías PA/S, AF/S-varer, AV/S-Waren, Εμπορεύματα ET/A, IP/S goods, Marchandises PA/S, Merci PA/S, AV/S-goederen, Mercadorias AA/S, SJ/S-tavaroita, AF/S-varor.
2. Where import goods entered for the arrangements are subject to specific commercial policy measures and such measures continue to be applicable at the time when the goods, either in the unaltered state or in the form of compensating products, are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799, the indication referred to in paragraph 1 shall be supplemented by one of the following: Política comercial, Handelspolitik, Handelspolitik, Εμπορική πολιτική, Commercial policy, Politique commerciale, Politica commerciale, Handelspolitiek, Politica comercial, Kauppapolitiikka, Handelspolitik.
Section 5 Provision concerning the operation of the drawback system Article 550 Where goods under the drawback system are assigned a customs-approved treatment or use referred to in Article 549(1), the indications required for that provision shall be the following: Mercancías PA/R, AF/T-varer, AV/R-Waren, Εμπορεύματα ET/E, IP/D goods, Marchandises PA/R, Merci PA/R, AV/T-goederen, Mercadorias AA/D, SJ/T-tavaroita, AF/R-varor.
CHAPTER 4 Processing under customs control Article 551 1. The arrangements for processing under customs control shall apply for goods the processing of which leads to products which are subject to a lower amount of import duties than that applicable to the import goods. The arrangements shall also apply for goods which have to undergo operations to ensure their compliance with technical requirements for their release for free circulation. 2. Article 542(1) and (2) shall apply mutatis mutandis .3. For the purposes of determining the customs value of processed products declared for free circulation, the declarant may choose any of the methods referred to in Article 30(2) (a), (b) or (c) of the Code or the customs value of the import goods plus the processing costs. Article 552 1. For the types of goods and operations mentioned in Annex 76, Part A, the economic conditions shall be deemed to be fulfilled. For other types of goods and operations examination of the economic conditions shall take place. 2. For the types of goods and operations mentioned in Annex 76, Part B and not covered by Part A, the examination of the economic conditions shall take place in the Committee. Article 504(3) and (4) shall apply. CHAPTER 5 Temporary importation Section 1 General provisions Article 553 1. Animals, unless of negligible commercial value, born of animals placed under the arrangements are considered to be non-Community goods and placed themselves under those arrangements. 2. The customs authorities shall ensure that the total period for which the goods remain under the arrangements for the same purpose and under the responsibility of the same holder does not exceed 24 months, even where the arrangements were discharged by entry for another suspensive arrangement and subsequently entered again for temporary importation. However, at the holder's request, they may extend this period for the time during which the goods are not used, in accordance with the conditions laid down by them. 3. For the purposes of Article 140(3) of the Code, exceptional circumstances means any event as a result of which the goods must be used for a further period in order to fulfil the purpose of the temporary importation operation. 4. Goods placed under the arrangements must remain in the same state. Repairs and maintenance, including overhaul and adjustments or measures to preserve the goods or to ensure their compliance with the technical requirements for their use under the arrangements are admissible. Article 554 Temporary importation with total relief from import duties (hereinafter: "total relief from import duties") shall only be granted in accordance with Articles 555 to 578. Temporary importation with partial relief from import duties shall not be granted for consumable goods. Section 2 Conditions for total relief from import duties Subsection 1 Means of transport Article 555 1. For the purposes of this subsection: (a) "commercial use" means the use of means of transport for the transport of persons or of goods for remuneration or in the framework of the economic activity of an enterprise; (b) "private use" means the use other than commercial of a means of transport; (c) "internal traffic" means the carriage of persons or goods picked up or loaded in the customs territory of the Community for setting down or unloading at a place within that territory. 2. Means of transport include normal spare parts, accessories and equipment accompanying them. Article 556 Total relief from import duties shall be granted for pallets. The arrangements shall also be discharged when pallets of the same type and substantially the same value are exported or re-exported. Article 557 1. Total relief from import duties shall be granted for containers where they have been durably marked in an appropriate and clearly visible place with the following information: (a) the identity of the owner or operator shown by either his full name or an established identification, symbols such as emblems or flags being excluded; (b) with the exception of swap bodies used for combined rail-road transport, the identification marks and numbers of the container, given by the owner or operator; its tare weight, including all its permanently fixed equipment; (c) with the exception of containers used for transport by air, the country to which the container belongs, shown either in full or by means of the ISO alpha-2 country code provided for in International Standards ISO 3166 or 6346 or by the distinguishing initials used to indicate the country of registration of motor vehicles in international road traffic, or in numbers, in the case of swap bodies used for combined rail-road transport.
Where the application for authorisation is made in accordance with the first subparagraph of Article 497(3)(c), the containers shall be monitored by a person represented in the customs territory of the Community being able to communicate at all times their location and particulars of entry and discharge. 2. Containers may be used in internal traffic before being re-exported. However, they may be used only once during each stay in a Member State, for transporting goods loaded and intended to be unloaded within the territory of the same Member State, where the containers would otherwise have to make a journey unloaded within that territory. 3. Under the conditions of the Convention of Geneva of 21 January 1994 on Customs Treatment of Pool Containers used in International Transport, as approved by Council Decision 95/137/ECOJ L 91, 22.4.1995, p. 45 ."Article 558 1. Total relief from import duties shall be granted for means of road, rail, air, sea and inland waterway transport where they: (a) are registered outside the customs territory of the Community in the name of a person established outside that territory; however, if the means of transport are not registered, the above condition may be deemed to be met where they are owned by a person established outside the customs territory of the Community; (b) are used by a person established outside that territory, without prejudice to Articles 559, 560 and 561; and (c) in the case of commercial use and with the exception of means of rail transport, are used exclusively for transport which begins or ends outside the customs territory of the Community; however, they may be used in internal traffic where the provisions in force in the field of transport, in particular those concerning admission and operations, so provide.
2. Where the means of transport referred to in paragraph 1 are rehired by a professional hire service established in the customs territory of the Community to a person established outside that territory, they must be re-exported within eight days of entry into force of the contract. Article 559 Persons established in the customs territory of the Community shall benefit from total relief from import duties where: (a) means of rail transport are put at the disposal of such persons under an agreement whereby each network may use the rolling stock of the other networks as its own; (b) a trailer is coupled to a means of road transport registered in the customs territory of the Community; (c) means of transport are used in connection with an emergency situation and their use does not exceed five days; or (d) means of transport are used by a professional hire firm for the purpose of re-exportation within a period not exceeding five days.
Article 560 1. Natural persons established in the customs territory of the Community shall benefit from total relief from import duties where they privately use means of transport occasionally, on the instructions of the registration holder, this holder being in the customs territory at the time of use. Such persons shall also benefit from total relief, for the private use of means of transport hired under a written contract, occasionally: (a) to return to their place of residence in the Community; (b) to leave the Community; or (c) where this is permitted on a general level by the customs administrations concerned.
2. The means of transport shall be re-exported or returned to the hire service established in the customs territory of the Community within: (a) five days of the entry into force of the contract in the case mentioned in paragraph 1(a); (b) eight days of the entry into force of the contract in the case mentioned in paragraph 1(c).
The means of transport shall be re-exported within two days of the entry into force of the contract in the case mentioned under paragraph 1(b). Article 561 1. Total relief from import duties shall be granted where means of transport are to be registered under a temporary series in the customs territory of the Community, with a view to re-exportation in the name of one of the following persons: (a) in the name of a person established outside that territory; (b) in the name of a natural person established inside that territory where the person concerned is preparing to transfer normal residence to a place outside that territory.
In the case referred to in point (b), the means of transport must be exported within three months of the date of registration. 2. Total relief from import duties shall be granted where means of transport are used commercially or privately by a natural person established in the customs territory of the Community and employed by the owner of the means of transport established outside that territory or otherwise authorised by the owner. Private use must have been provided for in the contract of employment. Customs authorities may restrict the temporary importation of means of transport under this provision in the case of systematic use. 3. Total relief from import duties may in exceptional cases be granted where means of transport are commercially used for a limited period by persons established in the customs territory of the Community. Article 562 Without prejudice to other special provisions, the periods for discharge are the following: (a) for means of rail transport: 12 months; (b) for commercially used means of transport other than rail transport: the time required for carrying out the transport operations; (c) for means of road transport privately used: by students: the period the student stays in the customs territory of the Community for the sole purpose of pursuing their studies; by persons fulfilling assignments of a specified duration: the period this person stays in the customs territory of the Community for the sole purpose of fulfilling their assignment; in other cases, including saddle or draught animals and the vehicles drawn by them: six months;
(d) for privately used means of air transport: six months; (e) for privately used means of sea and inland waterway transport: 18 months.
Subsection 2 Personal effects and goods for sports purposes imported by travellers; welfare material for seafarers Article 563 Total relief from import duties shall be granted where personal effects reasonably required for the journey and goods for sports purposes are imported by a traveller as defined in Article 236(A)(1). Article 564 Total relief from import duties shall be granted for welfare materials for seafarers in the following cases: (a) where they are used on a vessel engaged in international maritime traffic; (b) where they are unloaded from such a vessel and temporarily used ashore by the crew; (c) where they are used by the crew of such a vessel in cultural or social establishments managed by non-profit-making organisations or in places of worship where services for seafarers are regularly held.
Subsection 3 Disaster relief material; medical, surgical and laboratory equipment; animals; goods for use in frontier zones Article 565 Total relief from import duties shall be granted for disaster relief material where it is used in connection with measures taken to counter the effects of disasters or similar situations affecting the customs territory of the Community and intended for state bodies or bodies approved by the competent authorities. Article 566 Total relief from import duties shall be granted where medical, surgical and laboratory equipment is dispatched on loan at the request of a hospital or other medical institution which has urgent need of such equipment to make up for the inadequacy of its own facilities and where it is intended for diagnostic or therapeutic purposes. Article 567 Total relief from import duties shall be granted for animals owned by a person established outside the customs territory of the Community. It shall be granted for the following goods intended for activities in keeping with the particularities of the frontier zone as defined by the provisions in force: (a) equipment owned by a person established in the frontier zone adjacent to the frontier zone of temporary importation and used by a person established in that adjacent frontier zone; (b) goods used for the building, repair or maintenance of infrastructure in such a frontier zone under the responsibility of public authorities.
Subsection 4 Sound, image or data carrying media, publicity material; professional equipment; pedagogic material and scientific equipment Article 568 Total relief from import duties shall be granted for goods: (a) carrying sound, image or data processing information for the purpose of presentation prior to commercialisation, or free of charge, or for provision with a sound track, dubbing or copying; or (b) exclusively used for publicity purposes.
Article 569 1. Total relief from import duties shall be granted where professional equipment is: (a) owned by a person established outside the customs territory of the Community; (b) imported either by a person established outside the customs territory of the Community or by an employee of the owner, the employee may be established in the customs territory of the Community; and (c) used by the importer or under their supervision, except in cases of audiovisual co-productions.
2. Total relief shall not be granted where equipment is to be used for the industrial manufacture or packaging of goods or, except in the case of hand tools, for the exploitation of natural resources, for the construction, repair or maintenance of buildings or for earth moving and like projects. Article 570 Total relief from import duties shall be granted where pedagogic material and scientific equipment are: (a) owned by a person established outside the customs territory of the Community; (b) imported by public or private scientific, teaching or vocational training establishments which are essentially non-profit making and exclusively used in teaching, vocational training or scientific research under their responsibility; (c) imported in reasonable numbers, having regard to the purpose of the importation; and (d) not used for purely commercial purposes.
Subsection 5 Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles; special tools and instruments; goods to carry out tests or subject to tests; samples; replacement means of production Article 571 Total relief from import duties shall be granted where packings: (a) if imported filled, are intended for re-exportation whether empty or filled; (b) if imported empty, are intended for re-exportation filled.
Packings are not to be used in internal traffic, except with a view to the export of goods. In the case of packings imported filled, this shall apply only from the time that they are emptied of their contents. Article 572 1. Total relief from import duties shall be granted where moulds, dies, blocks, drawings, sketches, measuring, checking and testing instruments and other similar articles are: (a) owned by a person established outside the customs territory of the Community; and (b) used in manufacturing by a person established in the customs territory of the Community and at least 75 % of the production resulting from their use is exported.
2. Total relief from import duties shall be granted for special tools and instruments where the goods are: (a) owned by a person established outside the customs territory of the Community; and (b) made available free of charge to a person established in the customs territory of the Community for the manufacture of goods which are to be exported in their entirety.
Article 573 Total relief from import duties shall be granted for the following goods: (a) goods subjected to tests, experiments or demonstrations; (b) goods imported, subject to satisfactory acceptance tests in connection with a sales contract containing the provisions of the satisfactory acceptance tests and subjected to those tests; (c) goods used to carry out tests, experiments or demonstrations without financial gain.
For the goods referred to in point (b), the period for discharge is six months. Article 574 Total relief from import duties shall be granted where samples are imported in reasonable quantities and solely used for being shown or demonstrated in the customs territory of the Community. Article 575 Total relief from import duties shall be granted where replacement means of production are temporarily made available to a customer by a supplier or repairer, pending the delivery or repair of similar goods. The period for discharge is six months. Subsection 6 Goods for events or for sale Article 576 1. Total relief from import duties shall be granted for goods to be exhibited or used at a public event not purely organised for the commercial sale of the goods, or obtained at such events from goods placed under the arrangements. In exceptional cases, the competent customs authorities may authorise the arrangements for other events. 2. Total relief from import duties shall be granted for goods for approval where they cannot be imported as samples and the consignor for his part wishes to sell the goods and the consignee may decide to purchase them after inspection. The period for discharge is two months. 3. Total relief from import duties shall be granted for the following: (a) works of art, collectors' items and antiques as defined in "Annex I" of Directive 77/388/EEC, imported for the purposes of exhibition, with a view to possible sale; (b) goods other than newly manufactured ones imported with a view to their sale by auction.
Subsection 7 Spare parts, accessories and equipment; other goods Article 577 Total relief from import duties shall be granted where spare parts, accessories and equipment are used for repair and maintenance, including overhaul, adjustments and preservation of goods entered for the arrangements. Article 578 Total relief from import duties may be granted where goods other than those listed in Articles 556 to 577 or not complying with the conditions of these Articles, are imported: (a) occasionally and for a period not exceeding three months; or (b) in particular situations having no economic effect.
Section 3 Provisions concerning the operation of the arrangements Article 579 Where personal effects, goods imported for sports purposes or means of transport are declared orally or by any other act for entry of the arrangements, customs authorities may require a written declaration when a high amount of import duties is at stake or a serious risk of non-compliance with obligations of the arrangements exists. Article 580 1. Declarations for entry for the arrangements using ATA/CPD carnets shall be accepted if they are issued in a participating country and endorsed and guaranteed by an association forming part of an international guarantee chain. Unless otherwise provided for by bilateral or multilateral agreements, "participating country" means a contracting party to the ATA Convention, or to the Istanbul Convention having accepted the Customs Cooperation Council recommendations of 25 June 1992 concerning acceptance of the ATA Carnet and the CPD Carnet for the temporary admission procedure.2. Paragraph 1 shall apply only if the ATA/CPD carnets: (a) relate to goods and uses covered by those Conventions or agreements; (b) are certified by the customs authorities in the appropriate section of the cover page; and (c) are valid throughout the customs territory of the Community.
The ATA/CPD carnet shall be presented at the office of entry into the customs territory of the Community, except where this office is unable to check the fulfilment of the conditions for the procedure. 3. Articles 454, 455 and 458 to 461 apply mutatis mutandis for goods placed under the arrangements and covered by ATA carnets.Article 581 1. Without prejudice to the special guarantee systems for ATA/CPD carnets, entry for the arrangements by written declaration shall be subject to the provision of security, except in the cases referred to in Annex 77. 2. In order to facilitate control of the arrangements, the customs authorities may require records to be kept. Article 582 1. Where goods placed under the arrangements in accordance with Article 576 are discharged by their entry for free circulation, the amount of the debt shall be determined on the basis of the elements of assessment appropriate to these goods at the moment of acceptance of the declaration for free circulation. Where goods placed under the arrangements in accordance with Article 576 are put on the market, they shall be considered as presented to customs when they are declared for release for free circulation before the end of the period for discharge. 2. For the purposes of discharging the arrangements in respect of goods referred to in Article 576(1), their consumption, destruction or distribution free of charge to the public at the event shall be considered as re-exportation, provided their quantity corresponds to the nature of the event, the number of visitors and the extent of the holder's participation therein. The first subparagraph shall not apply to alcoholic beverages, tobacco goods or fuels. Article 583 Where the goods placed under the arrangements are entered for one of the suspensive arrangements or introduced in a free zone of control type I within the meaning of Article 799 or in a free warehouse or placed in a free zone of control type II within the meaning of Article 799, enabling temporary importation to be discharged, the documents other than ATA/CPD carnets or records used for the said customs-approved treatment or use or any document replacing them shall contain one of the following indications: Mercancías IT, MI-varer, VV-Waren, Εμπορεύματα ΠΕ, ΤA goods, Marchandises ΑΤ, Merci ΑΤ, TI-goederen, Mercadorias IT, VM-tavaroita, TI-varor.
Article 584 For means of rail transport used jointly under an agreement, the arrangements shall also be discharged when means of rail transport of the same type or the same value as those which were put at the disposal of a person established in the customs territory of the Community are exported or re-exported. CHAPTER 6 Outward processing Section 1 Additional conditions concerning the granting of the authorisation Article 585 1. Except where indications to the contrary exist, the essential interests of Community processors shall be deemed not to be seriously harmed. 2. Where an application for authorisation is made by a person who exports the temporary export goods without arranging for the processing operations, the customs authorities shall conduct a prior examination of the conditions set out in Article 147(2) of the Code on the basis of supporting documents. Articles 503 and 504 shall apply mutatis mutandis .Article 586 1. The authorisation shall specify the means and methods to establish that the compensating products have resulted from processing of the temporary export goods or to verify that the conditions for using the standard exchange system are met. Such means and methods may include the use of the information document set out in Annex 104 and the examination of the records. 2. Where the nature of the processing operations does not allow it to be established that the compensating products have resulted from the temporary export goods, the authorisation may nevertheless be granted in duly justified cases, provided the applicant can offer sufficient guarantees that the goods used in the processing operations share the same eight-digit CN code, the same commercial quality and the same technical characteristics as the temporary export goods. The authorisation shall lay down the conditions for using the arrangements. Article 587 Where the arrangements are requested for repair, the temporary export goods must be capable of being repaired and the arrangements shall not be used to improve the technical performance of the goods. Section 2 Provisions concerning the operation of the arrangements Article 588 1. The authorisation shall specify the period for discharge. Where the circumstances so warrant, this period may be extended even when that originally set has expired. 2. Article 157(2) of the Code applies, even after the original period has expired. Article 589 1. The declaration entering the temporary export goods for the arrangements shall be made in accordance with the provisions laid down for exportation. 2. In the case of prior importation, the documents accompanying the declaration for free circulation shall include a copy of the authorisation unless such authorisation is applied for in accordance with Article 497(3)(d). Article 220(3) applies mutatis mutandis .Section 3 Provisions concerning the calculation of the duty relief Article 590 1. For the calculation of the amount to be deducted, no account shall be taken of anti-dumping duties and countervailing duties. Secondary compensating products that constitute waste scrap, residues, offcuts and remainders shall be deemed to be included. 2. In determining the value of the temporary export goods in accordance with one of the methods referred to in the second subparagraph of Article 151(2) of the Code, the loading, transport, and insurance costs for the temporary export goods to the place where the processing operation or the last such operation took place shall not be included in: (a) the value of the temporary export goods which is taken into account when determining the customs value of the compensating products in accordance with Article 32(1)(b)(i) of the Code; or (b) the processing costs, where the value of the temporary export goods cannot be determined in accordance with Article 32(1)(b)(i) of the Code.
The loading, transport and insurance costs for the compensating products from the place where the processing operation or the last processing operation took place to the place of their entry into the customs territory of the Community shall be included in the processing costs. Loading, transport and insurance costs shall include: (a) commissions and brokerage, except buying commissions; (b) the cost of containers not integral to the temporary export goods; (c) the cost of packing, including labour and materials; (d) handling costs incurred in connection with transport of the goods.
Article 591 Partial relief from import duties by taking the cost of the processing operation as the basis of the value for duty shall be granted on request. With the exception of goods of a non-commercial nature, the first subparagraph shall not apply where the temporary export goods which are not of Community origin within the meaning of Title II, Chapter 2, Section 1, of the Code have been released for free circulation at a zero duty rate. Articles 29 to 35 of the Code shall apply mutatis mutandis to the processing costs which shall not take into account the temporary export goods.Article 592 In the case of undertakings frequently carrying out processing operations under an authorisation not covering repair, the customs authorities may, on request of the holder, set an average rate of duty applicable to all those operations (aggregated discharge). This rate shall be determined for each period not exceeding twelve months and shall apply provisionally for compensating products released for free circulation during that period. At the end of each period, the customs authorities shall make a final calculation and, where appropriate, apply the provisions of Article 220(1) or Article 236 of the Code. Articles 29 to 35 of the Code shall apply mutatis mutandis to the processing costs, which shall not take into account the temporary export goods.----------------------OJ L 160, 26.6.1999, p. 48 .OJ L 62, 7.3.1980, p. 5 .OJ L 102, 17.4.1999, p. 11 .OJ L 318, 20.12.1993, p. 18 .OJ L 91, 22.4.1995, p. 45 ."29. Chapter 1 (Articles 799 to 840) of Title V of Part II is replaced by the following: "CHAPTER I Free zones and free warehouses Section 1 Provisions common to Sections 2 and 3 Subsection 1 Definitions and general provisions Article 799 For the purposes of this Chapter: (a) "control type I" means controls principally based on the existence of a fence; (b) "control type II" means controls principally based on the formalities carried out in accordance with the requirements of the customs warehousing procedure; (c) "operator" means any person carrying on an activity involving the storage, working, processing, sale or purchase of goods in a free zone or a free warehouse. Article 800 Any person may apply to the customs authorities designated by the Member States for a part of the customs territory of the Community to be designated a free zone or for a free warehouse to be set up. Article 801 1. The application for an authorisation to build in a free zone shall be made in writing. 2. The application referred to in paragraph 1 shall specify the activity for which the building will be used and give any other information that will enable the customs authorities designated by the Member States to evaluate the grounds for granting the authorisation. 3. The competent customs authorities shall grant authorisation in cases where the application of customs rules would not be impeded. 4. Paragraphs 1, 2 and 3 shall also apply where a building in a free zone or a building constituting a free warehouse is converted. Article 802 The customs authorities of the Member States shall communicate the following information to the Commission: (a) the free zones in existence and in operation in the Community according to the classification under Article 799; (b) the designated customs authorities to which the application referred to in Article 804 must be presented.
The Commission shall publish the information referred to in (a) and (b) in the Official Journal of the European Communities , C series.Subsection 2 Approval of the stock records Article 803 1. The carrying on of activities by an operator shall be subject to the approval by the customs authorities of the stock records referred to: in Article 176 of the Code in the case of a free zone of control type I or a free warehouse; in Article 105 of the Code in the case of a free zone of control type II.
2. The approval shall be issued in writing. It shall be accorded only to persons offering all the necessary guarantees concerning the application of the provisions on free zones or free warehouses. Article 804 1. The application for approval of the stock records shall be submitted in writing to the customs authorities designated by the Member State where the free zone or free warehouse is located. 2. The application referred to in paragraph 1 shall specify which activities are envisaged, this information being considered as the notification referred to in Article 172(1) of the Code. It shall include the following: (a) a detailed description of the stock records kept or to be kept; (b) the nature and customs status of the goods to which these activities relate; (c) where applicable, the customs procedure under which the activities are to be carried out; (d) any other information needed by the customs authorities in order to ensure the proper application of the provisions.
Section 2 Provisions applicable to free zones of control type I and to free warehouses Subsection 1 Controls Article 805 The fence enclosing free zones shall be such as to facilitate supervision by the customs authorities outside the free zone and prevent any goods being removed irregularly from the free zone. The first subparagraph shall also apply mutatis mutandis to free warehouses.The area immediately outside the fence shall be such as to permit adequate supervision by the customs authorities. Access to the said area shall require the consent of the said authorities. Article 806 The stock records to be kept for the free zone or free warehouse shall include in particular: (a) particulars of marks, identifying numbers, number and kind of packages, the quantity and usual commercial description of the goods and, where relevant, the identification marks of the container; (b) information enabling the goods to be monitored at any time, in particular their location, the customs-approved treatment or use assigned to them after storage in the free zone or free warehouse or their re-entry into another part of the customs territory of the Community; (c) reference particulars of the transport document used on entry and removal of the goods; (d) indication of customs status and, where relevant, reference particulars of the certificate certifying this status referred to in Article 812; (e) particulars of usual forms of handling; (f) as the case may be, one of the indications referred to in Articles 549, 550 or 583; (g) particulars concerning goods which would not be subject upon release for free circulation or temporary importation to import duties or commercial policy measures, the use or destination of which must be checked.
The customs authorities may waive the requirement for some of this information where supervision or control of the free zone or the free warehouse is not affected. Where records have to be kept for the purposes of a customs procedure, the information contained in those records need not appear in the stock records. Article 807 The inward processing or processing under customs control procedures shall be discharged in respect of the compensating products, processed products or goods in the unaltered state situated in a free zone or free warehouse by entry in the stock records of the free zone or free warehouse. Reference particulars of such entry shall be recorded in the records for inward processing or processing under customs control, as the case may be. Subsection 2 Other provisions concerning the operation of free zone of control type I and free warehouses Article 808 Commercial policy measures provided for in Community acts shall be applicable to non-Community goods placed in a free zone or free warehouse only to the extent that they refer to the entry of goods into the customs territory of the Community. Article 809 Where the elements for assessment of the customs debt to be taken into consideration are those applicable before the goods have undergone usual forms of handling referred to in Annex 72, an Information Sheet INF8 may be issued in accordance with Article 523. Article 810 A victualling warehouse may be set up in a free zone or a free warehouse in accordance with Article 40 of Regulation (EC) No 800/1999. Article 811 In the case of the re-exportation of non-Community goods which are not unloaded or which are transhipped, the notification referred to in Article 182(3) of the Code shall not be required. Article 812 Where the customs authorities certify the Community or non-Community status of the goods, in accordance with Article 170(4) of the Code, they shall use a form conforming to the model and provisions in Annex 109. The operator shall certify the Community status of the goods by means of that form where non-Community goods are declared for release for free circulation in accordance with Article 173(a) of the Code, including where discharging the inward processing or processing under customs control procedures. Section 3 Provisions applicable to free zones of control type II Article 813 Without prejudice to the provisions in section 1 and in Article 814, the provisions laid down for the customs warehouse arrangements shall be applicable to the free zone of control type II. Article 814 Where non-Community goods which are not unloaded or which are only transhipped are placed under the free zone using the local clearance procedure and re-exported later using the same procedure, the customs authorities may relieve the operator from the obligation to inform the competent customs office of each arrival or departure of such goods. In this case, the control measures shall take account of the special nature of the situation. The short-term storage of goods in connection with such transhipment shall be considered to be an integral part of the transhipment." 30. Article 859 is amended as follows: (a) point 6 is replaced by the following: "6. In the case of goods in temporary storage or entered for a customs procedure, removal of the goods from the customs territory of the Community or their introduction into a free zone of control type I within the meaning of Article 799 or into a free warehouse without completion of the necessary formalities;" (b) point 9 is replaced by the following: "9. in the framework of inward processing and processing under customs control, exceeding the time-limit allowed for submission of the bill of discharge, provided the limit would have been extended had an extension been applied for in time;" (c) the following point 10 is added: "10. exceeding the time-limit allowed for temporary removal from a customs warehouse, provided the limit would have been extended had an extension been applied for in time."
31. In Annex 10, the following is added: "6309 Worn clothing and other worn articles Collection and packing for shipment" 32. In Annex 37, the following paragraph is added to Title I(B)(2)(f)(aa): "Where an authorisation for a type E warehouse provides for the procedures laid down for a type D to be applied, boxes 33 and 47 shall also be required." 33. Annex 37a is amended in accordance with Annex I to this Regulation. 34. Annex 38 is amended in accordance with Annex II to this Regulation. 35. Annex 45a is amended in accordance with Annex III to this Regulation. 36. Annex 47a is amended in accordance with Annex IV to this Regulation. 37. Annexes 67 to 103 are replaced by the text (Annexes 67 to 77) shown in Annex V to this Regulation. 38. Annexes 105, 106 and 107 are deleted.
Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (Text with EEA relevance).
Modified by
- Commission Regulation (EC) No 444/2002of 11 March 2002amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code and Regulations (EC) No 2787/2000 and (EC) No 993/2001(Text with EEA relevance), 302R0444, March 12, 2002
Corrected by
- Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 301R0993R(01), June 28, 2001
- Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 301R0993R(05), September 26, 2001
- Corrigendum to Commission Regulation (EC) No 993/2001 of 4 May 2001 amending Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, 301R0993R(07), September 1, 2004
1. In the data group "Guarantee Reference" under attribute GRN, at the end of the explanatory text, the following is inserted: "The "Guarantee Reference" number (GRN) is allocated by the office of guarantee to identify each single guarantee and it is structured as follows: Field Content Field type Examples 1 Last two digits of the year at which the guarantee was accepted (YY) Numeric 2 97 2 Identifier of the country where the guarantee is lodged (ISO alpha 2 country code) Alphabetic 2 IT 3 Unique identifier for the acceptance given by the office of guarantee per year and country Alphanumeric 12 1234AB788966 4 Check digit Alphanumeric 1 8 5 Identifier of the individual guarantee by means of voucher (1 letter + 6 digits) or NULL for other guarantee types Alphanumeric 7 A001017 Field 1 and 2 as explained above. Field 3 has to be filled with a unique identifier per year and country for the acceptance of the guarantee given by the office of guarantee. National administrations which want to have the Customs Office Reference Number of the office of guarantee included in the GRN, could use up to the first six characters to insert the national number of the office of guarantee. Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of the GRN. This field allows to detect an error when capturing the first four fields of the GRN. Field 5 is only used when the GRN is related to an individual guarantee by means of vouchers registered in the computerised transit system. In that case, this field has to be filled with the identifier of the voucher." 2. The explanatory text of the data group "Guarantee Reference" is replaced by the following: "Number: 99 The data group shall be used if the attribute "Guarantee type" contains the code "0", "1", "2", "4" or "9"." 3. The explanatory text of the data attribute "GRN" is replaced by the following: "Type/length: an24 The attribute shall be used to insert the guarantee reference number (GRN) if the attribute "Guarantee type" contains the code contains the code "0", "1", "2", "4" or "9". In this case the attribute "Other guarantee reference" can not be used." 4. The explanatory text of the data attribute "Other guarantee reference" is replaced by the following: "Type/length: an ..35 This attribute shall be used if the attribute "Guarantee type" contains other codes than "0", "1", "2", "4" or "9". In this case the attribute "GRN" can not be used." 5. Under the data group "Guarantee Reference" the explanatory text under the attribute "Access code" is replaced by the following: "Type/length: an4 The attribute shall be used when the attribute "GRN" is used, otherwise this attribute is optional for the Member States. Depending on the type of guarantee, it is issued by the office of guarantee, the guarantor or the principal and used to secure a specific guarantee."
1. Where goods or products are transferred from one holder to another without discharge of the arrangements, a form corresponding to the model drawn up in accordance with Articles 205 to 215 shall be completed on copies 1, 4 and an additional identical copy to copy 1. 2. Before a transfer takes place, the supervising office dealing with the first holder shall be notified of the proposed transfer, in a manner which that office shall determine, in order to enable the performance of any checks considered necessary. 3. Additional copy 1 shall be retained by the first holder (the sender of the goods or products), and copy 1 forwarded to his supervising office. 4. Copy 4 shall accompany the goods or products and be retained by the second holder. 5. The supervising office of the first holder shall forward copy 1 to the supervising office of the second holder. 6. The second holder shall issue the first holder a receipt for the transferred goods or products specifying the date of their entry into the records (acceptance of the written customs declaration in the case of temporary importation) which the latter shall retain.
1. Where goods or products are transferred from one holder to another without discharge of the arrangements only copies 1 and 4 of the document referred to in paragraph 1 of Part A shall be completed. 2. Before the goods or products are transferred, the supervising offices shall be informed of the intended transfer in the manner which they shall stipulate, to enable them to carry out any controls they consider necessary. 3. The first holder (the sender of the goods or products) shall retain copy 1. 4. Copy 4 may accompany the goods or products and be retained by the second holder. 5. Paragraph 6 of Part A shall apply.
data processing, commercial or administrative documents, or any other document.
"CW" — "IP/S" — "PCC" — "TI" —.
Numerical order 25: T = 100 × 100160 − X × 1,6 Numerical order 26: T = 100 × 100150 − X × 1,6 Numerical order 27: T = 100 × 100140 − X × 1,6 Numerical order 28: T = 100 × 100126 − X × 1,6
of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315 micrometres, or of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometres.
| Import goods | Numerical order | Compensating products | Quantity of compensating products for each 100 kg of imported goods (kg) | ||
|---|---|---|---|---|---|
| CN code | Description | Code | Description | ||
| (1) | (2) | (3) | (4) | (5) | |
| Eggs in shell | 1 | (a) Eggs, not in shell, liquid or frozen | |||
| (b) Shells | |||||
| 2 | (a) Egg yolks, liquid or frozen | ||||
| (b) Egg albumin, liquid or frozen | |||||
| (c) Shells | |||||
| 3 | (a) Eggs, not in shell, dried | ||||
| (b) Shells | |||||
| 4 | (a) Egg yolks, dried | ||||
| (b) Egg albumin, dried (in crystals) | |||||
| (c) Shells | |||||
| 5 | (a) Egg yolks, dried | ||||
| (b) Egg albumin, dried (in another form) | |||||
| (c) Shells | |||||
| Eggs, not in shell, liquid or frozen | 6 | Eggs, not in shell, dried | |||
| Egg yolks, liquid or frozen | 7 | Egg yolks, dried | |||
| Common wheat | 8 | (a) Common wheat flour having by weight on the dry product an ash content not exceeding 0,60 % | |||
| (b) Bran | |||||
| (c) Sharps | |||||
| 9 | (a) Common wheat flour having by weight on the dry product an ash content exceeding 0,60 % but not exceeding 0,90 % | ||||
| (b) Bran | |||||
| 10 | (a) Common wheat flour having by weight on the dry product an ash content exceeding 0,90 % but not exceeding 1,10 % | ||||
| (b) Bran | |||||
| 11 | (a) Common wheat flour having by weight on the dry product an ash content exceeding 1,10 % but not exceeding 1,65 % | ||||
| (b) Bran | |||||
| 12 | Common wheat flour having by weight on the dry product an ash content exceeding 1,65 % but not exceeding 1,90 % | ||||
| 13 | Hulled wheat (shelled or husked) whether or not sliced or kibbled (3) | ||||
| 14 | (a) Malt, unroasted, obtained from wheat, in the form of flour | ||||
| (b) Not-germinated common wheat | |||||
| (c) Bran | |||||
| (d) Rootlets | |||||
| 15 | (a) Malt, unroasted, obtained from wheat, in a form other than of flour | ||||
| (b) Not-germinated common wheat | |||||
| (c) Rootlets | |||||
| 16 | (a) Wheat starch | ||||
| (b) Wheat gluten | |||||
| (c) Bran | |||||
| (d) Residues of starch manufacture | |||||
| Durum wheat | 17 | (a) Cereal meal "Couscous" | |||
| (b) Cereal groats and cereal meal with an ash content, referred to dry matter, of 0,95 % or more but less than 1,30 % by weight | |||||
| (c) Flour | |||||
| (d) Bran | |||||
| 18 | (a) Cereal groats and cereal meal with an ash content, referred to dry matter, of less than 0,95 % by weight | ||||
| (b) Flour | |||||
| (c) Bran | |||||
| 19 | (a) Cereal groats and cereal meal with an ash content, referred to dry matter, of 0,95 % or more but less than 1,30 % by weight | ||||
| (b) Flour | |||||
| (c) Bran | |||||
| 20 | (a) Cereal groats and cereal meal with an ash content, referred to dry matter, of 1,30 % or more by weight | ||||
| (b) Bran | |||||
| 21 | (a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter not exceeding 0,95 % by weight | ||||
| (b) Flour | |||||
| (b) Bran | |||||
| 22 | (a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter of more than 0,95 % but not exceeding 1,10 % by weight | ||||
| (b) Flour | |||||
| (c) Bran | |||||
| 23 | (a) Pasta, containing no eggs and no common wheat flour or meal, with an ash content in the dry matter of more than 1,10 % but not exceeding 1,30 % by weight | ||||
| (b) Flour | |||||
| (c) Bran | |||||
| 24 | (a) Pasta, containing eggs and no common wheat flour or meal, with an ash content, in the dry matter, of more than | ||||
| (b) Bran | |||||
| 25 | (a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter, not exceeding 0,95 % by weight | ||||
| (b) Flour | |||||
| (c) Bran | |||||
| 26 | (a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter of more than 0,95 % but not exceeding 1,10 % by weight | ||||
| (b) Flour | |||||
| (c) Bran | |||||
| 27 | (a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter, of more than 1,10 % but not exceeding 1,30 % by weight | ||||
| (b) Flour | |||||
| (c) Bran | |||||
| 28 | (a) Pasta, containing eggs but no common wheat flour or meal, with an ash content, in the dry matter of 1,30 % or more by weight | ||||
| (b) Bran | |||||
| Barley | 29 | (a) Barley flour, or an ash content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | |||
| (b) Bran | |||||
| (c) Sharps | |||||
| 30 | (a) Barley groats and meal, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | ||||
| (b) Barley flour | |||||
| (c) Bran | |||||
| (d) Sharps | |||||
| 31 | (a) Hulled (shelled or husked) barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | ||||
| (b) Bran | |||||
| (c) Sharps | |||||
| 32 | (a) Hulled and sliced or kibbled barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight ("Grütze" or "Grutten") | ||||
| (b) Bran | |||||
| (c) Sharps | |||||
| 33 | (a) Pearled barley | ||||
| (b) Bran | |||||
| (c) Sharps | |||||
| 34 | (a) Pearled barley | ||||
| (b) Bran | |||||
| (c) Sharps | |||||
| 35 | (a) Flaked barley, of an ash content, referred to dry matter, not exceeding 1 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight | ||||
| (b) Bran | |||||
| (c) Sharps | |||||
| 36 | (a) Barley malt, unroasted, in the form of flour | ||||
| (b) Barley, not germinated | |||||
| (c) Bran | |||||
| (d) Rootlets | |||||
| 37 | (a) Barley malt, unroasted | ||||
| (b) Barley, not germinated | |||||
| (c) Rootlets | |||||
| 38 | (a) Malt, roasted | ||||
| (b) Barley, not germinated | |||||
| (c) Rootlets | |||||
| Oats | 39 | (a) Oat flour, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a crude fibre content, referred to dry matter, not exceeding 1,8 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated | |||
| (b) Bran | |||||
| (c) Sharps | |||||
| 40 | (a) Oat groats and meal, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated | ||||
| (b) Flour | |||||
| (c) Bran | |||||
| (d) Sharps | |||||
| 41 | Clipped oats | ||||
| 42 | (a) Hulled (shelled or husked) oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,5 % by weight, of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated | ||||
| (b) Bran | |||||
| 43 | (a) Hulled and sliced or kibbled oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight of a moisture content not exceeding 11 % by weight and of which the peroxydase is virtually inactivated ("Grütze" or "Grutten") | ||||
| (b) Bran | |||||
| (c) Sharps | |||||
| 44 | (a) Flaked oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % by weight, of a moisture content not exceeding 12 % by weight and of which the peroxydase is virtually inactivated | ||||
| (b) Bran | |||||
| (c) Sharps | |||||
| 45 | (a) Flaked oats, of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content exceeding 0,1 % but not exceeding 1,5 % by weight, of a moisture content not exceeding 12 % by weight and of which the peroxydase is virtually inactivated | ||||
| (b) Bran | |||||
| Maize, other | 46 | (a) Maize flour, of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight | |||
| (b) Maize germ | |||||
| (c) Bran | |||||
| 47 | (a) Maize flour, of a fat content exceeding 1,3 % but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight | ||||
| (b) Maize germ | |||||
| (c) Bran | |||||
| 48 | (a) Maize flour, of a fat content exceeding 1,5 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight | ||||
| (b) Maize germ | |||||
| (c) Bran | |||||
| 49 | (a) Maize groats and meal, of a fat content not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,6 % by weight | ||||
| (b) Maize flour | |||||
| (c) Maize germ | |||||
| (d) Bran | |||||
| 50 | (a) Maize groats and meal, of a fat content not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight | ||||
| (b) Maize germ | |||||
| (c) Bran | |||||
| 51 | (a) Maize groats and meal, of a fat content exceeding 1,3 % by weight but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight | ||||
| (b) Maize germ | |||||
| (c) Bran | |||||
| 52 | (a) Maize groats and meal, of a fat content exceeding 1,5 % by weight but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight | ||||
| (b) Maize germ | |||||
| (c) Bran | |||||
| 53 | (a) Flaked maize, of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,7 % by weight | ||||
| (b) Bran | |||||
| 54 | (a) Flaked maize, of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight | ||||
| (b) Bran | |||||
| 55 | (a) Flaked maize, of a fat content, referred to dry matter, exceeding 1,3 % but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weight | ||||
| (b) Bran | |||||
| 56 | (a) Maize starch | ||||
| (b) The products shown under numerical order No 62 | |||||
| 57 | (a) Glucose, in the form of white crystalline powder, whether or not agglomerated | ||||
| (b) The products shown under numerical order No 62 | |||||
| (c) Glucose waste | |||||
| 58 | (a) Glucose, other than glucose in the form of white crystalline powder, whether or not agglomerated | ||||
| (b) The products shown under numerical order No 62 | |||||
| 59 | (a) D-Glucitol (sorbitol) in aqueous solution containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content | ||||
| (b) The products shown under numerical order No 63 | |||||
| 60 | (a) D-Glucitol (sorbitol) in aqueous solution containing more than 2 % by weight of D-mannitol, calculated on the D-glucitol content | ||||
| (b) The products shown under numerical order No 63 | |||||
| 61 | (a) D-Glucitol (sorbitol), relative to 100 kg of the dry matter | ||||
| (b) The products shown under numerical order No 63 | |||||
| Import goods | Numerical order | Compensating products | Quantity of compensating products for each 100 kg of imported goods (kg) | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| CN code | Description | Code | Description | |||||||
| (1) | (2) | (3) | (4) | (5) | ||||||
| (a) | (b) | (c) | (d) | (e) | (f) | |||||
| 62 | Complementary products to the compensating products found under numerical order Nos 56 to 58 | |||||||||
| Maize germ | ||||||||||
| Maize oils | ||||||||||
| Maize gluten | ||||||||||
| Maize germ oil-cake | ||||||||||
| 63 | Complementary products to the compensating products found under numerical order Nos 59 to 61 | |||||||||
| Maize germ | ||||||||||
| Maize oils | ||||||||||
| Maize gluten | ||||||||||
| Maize germ oil-cake | ||||||||||
| Import goods | Numerical order | Compensating products | Quantity of compensating products for each 100 kg of imported goods (kg) | ||
|---|---|---|---|---|---|
| CN code | Description | Code | Description | ||
| (1) | (2) | (3) | (4) | (5) | |
| Rice in the husk (paddy or rough), parboiled, round grain | 64 | (a) Husked (brown) rice parboiled, round grain | |||
| (b) Husks | |||||
| 65 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 66 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| Rice in the husk (paddy or rough), parboiled, medium grain | 67 | (a) Husked (brown) rice, parboiled, medium grain | |||
| (b) Husks | |||||
| 68 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 69 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| Rice in the husk (paddy or rough), parboiled, long grain, of a length/width ratio greater than 2 but less than 3 | 70 | (a) Husked (brown) rice, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | |||
| (b) Husks | |||||
| 71 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 72 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| Rice in the husk (paddy or rough), parboiled, long grain, of a length/width ratio equal to or greater than 3 | 73 | (a) Husked (brown) rice, parboiled, long grain, of a length/width ratio equal to or greater than 3 | |||
| (b) Husks | |||||
| 74 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 75 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| Rice in the husk (paddy or rough), round grain | 76 | (a) Husked (brown) rice, parboiled, round grain | |||
| (b) Husks | |||||
| 77 | (a) Husked (brown) rice, round grain | ||||
| (b) Husks | |||||
| 78 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 79 | (a) Semi-milled rice, whether or not polished or glazed, round grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 80 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 81 | (a) Wholly milled rice, whether or not polished or glazed, round grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| Rice in the husk (paddy or rough), medium grain | 82 | (a) Husked (brown) rice, parboiled, medium grain | |||
| (b) Husks | |||||
| 83 | (a) Husked (brown) rice, medium grain | ||||
| (b) Husks | |||||
| 84 | (a) Semi-milled rice, whether or not polished or glazed, parboiled medium grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 85 | (a) Semi-milled rice, whether or not polished or glazed, medium grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 86 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 87 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| Rice in the husk (paddy or rough) long grain, of a length/width ratio greater than 2 but less than 3 | 88 | (a) Husked (brown) rice parboiled, long grain of a length/width ratio greater than 2 but less than 3 | |||
| (b) Husks | |||||
| 89 | (a) Husked (brown) rice, long grain of a length/width ratio of more than 2, but less than 3 | ||||
| (b) Husks | |||||
| 90 | (a) Semi-milled rice, whether or not polished or glazed parboiled, long grain of a length/width ratio greater than 2 but less than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 91 | (a) Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio greater than 2 but less than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 92 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 93 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| Rice in the husk (paddy or rough), long grain, of a length/width ratio equal to or greater than 3 | 94 | (a) Husked (brown) rice parboiled, long grain, of a length/width ratio equal to or greater than 3 | |||
| (b) Husks | |||||
| 95 | (a) Husked (brown) rice, long grain of a length/width ratio greater than 3 | ||||
| (b) Husks | |||||
| 96 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, of a length/width ratio equal to or greater than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 97 | (a) Semi-milled rice, whether or not polished or glazed, of a length/width ratio greater than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 98 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| 99 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| (d) Husks | |||||
| Husked (brown) rice, parboiled, round grain | 100 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, round grain | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| 101 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Husked (brown) rice, parboiled, medium grain | 102 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, medium grain | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| 103 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Husked (brown) rice, parboiled, long grain of a length/width ratio greater than 2 but less than 3 | 104 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3 | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| 105 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of the length/width ratio greater than 2 but less than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Husked (brown) rice, parboiled, long grain of a length/width ratio equal to or greater than 3 | 106 | (a) Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| 107 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Husked (brown) rice, round grain | 108 | (a) Semi-milled rice, whether or not polished or glazed, round grain | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| 109 | (a) Wholly milled rice, whether or not polished or glazed, round grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Husked (brown) rice, medium grain | 110 | (a) Semi-milled rice, whether or not polished or glazed, medium grain | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| 111 | (a) Wholly milled rice, whether or not polished or glazed, medium grain | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Husked (brown) rice, long grain, of a length/ width ratio greater than 2 but less than 3 | 112 | (a) Semi-milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3 | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| 113 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Husked (brown) rice, long grain, of a length/width ratio equal to or greater than 3 | 114 | (a) Semi-milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to of greater than 3 | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| 115 | (a) Wholly-milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3 | ||||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Semi-milled rice, whether or not polished or glazed, parboiled, round grain | 116 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, round grain | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Semi-milled rice, whether or not polished or glazed, parboiled, medium grain | 117 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, medium grain | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3 | 118 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio greater than 2 but less than 3 | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Semi-milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | 119 | (a) Wholly milled rice, whether or not polished or glazed, parboiled, long grain, of a length/width ratio equal to or greater than 3 | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Semi-milled rice, whether or not polished or glazed, round grain | 120 | (a) Wholly milled rice, whether or not polished or glazed, round grain | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Semi-milled rice, whether or not polished or glazed, medium grain | 121 | (a) Wholly milled rice, whether or not polished or glazed, medium grain | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio greater than 2 but less than 3 | 122 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio greater than 2 but less than 3 | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Semi-milled rice, whether or not polished or glazed, long grain of a length/width ratio equal to or greater than 3 | 123 | (a) Wholly milled rice, whether or not polished or glazed, long grain, of a length/width ratio equal to or greater than 3 | |||
| (b) Rice flour or bran | |||||
| (c) Broken rice | |||||
| Wholly milled rice | 124 | Wholly milled rice, polished, glazed or prepacked | |||
| Wholly milled rice, other | 125 | Puffed rice | |||
| Wholly milled rice, parboiled | 126 | Preecooked rice | |||
| Wholly milled rice, other | 127 | Precooked rice | |||
| Broken rice | 128 | Rice flour | |||
| 129 | Rice groats and meal | ||||
| 130 | Rice, flaked | ||||
| Lampante virgin olive oil | 131 | (a) Olive oil, refined, or olive oil | |||
| (b) Acid oils from refining | |||||
| Unrefined olive-pomace oil | 132 | (a) Olive-pomace oil, refined, or olive-pomace oil | |||
| (b) Stearin | |||||
| (c) Acid oils from refining | |||||
| Cocoa beans, whole or broken, raw | 133 | (a) Cocoa beans, whole or broken, shelled and roasted | |||
| (b) Cocoa shells, husks, skins and waste | |||||
| Cocoa beans, whole or broken, raw or roasted | 134 | (a) Cocoa paste | |||
| (b) Cocoa shells, husks, skins and waste | |||||
| 135 | (a) Cocoa paste, containing not more than 14 % of fats | ||||
| (b) Cocoa butter | |||||
| (c) Cocoa shells, husks, skins and waste | |||||
| 136 | (a) Cocoa paste, containing more than 14 % but not more than 18 % of fats | ||||
| (b) Cocoa butter | |||||
| (c) Cocoa shells, husks, skins and waste | |||||
| 137 | (a) Cocoa paste, containing more than 18 % of fats | ||||
| (b) Cocoa butter | |||||
| (c) Cocoa shells, husks, skins and waste | |||||
| 138 | (a) Cocoa butter | ||||
| (b) Cocoa powder, containing not more than 14 % of fats | |||||
| (c) Cocoa shells, husks, skins and waste | |||||
| 139 | (a) Cocoa butter | ||||
| (b) Cocoa powder, containing more than 14 % but not more than 18 % of fats | |||||
| (c) Cocoa shells, husks, skins and waste | |||||
| 140 | (a) Cocoa butter | ||||
| (b) Cocoa powder, containing more than 18 % of fats | |||||
| (c) Cocoa shells, husks, skins and waste | |||||
| Cocoa paste not defatted | 141 | (a) Cocoa butter | |||
| (b) Cocoa paste, containing not more than 14 % of fats | |||||
| 142 | (a) Cocoa butter | ||||
| (b) Cocoa paste, containing more than 14 % but not more than 18 % of fats | |||||
| 143 | (a) Cocoa butter | ||||
| (b) Cocoa paste, containing more than 18 % of fats | |||||
| 144 | (a) Cocoa butter | ||||
| (b) Cocoa powder, containing not more than 14 % of fats | |||||
| 145 | (a) Cocoa butter | ||||
| (b) Cocoa powder, containing more than 14 % but not more than 18 % of fats | |||||
| 146 | (a) Cocoa butter | ||||
| (b) Cocoa paste, containing more than 18 % of fats | |||||
| Cocoa paste, defatted | 147 | Cocoa powder | |||
| White sugar | 148 | (a) D-Glucitol (sorbitol) relative to 100 kg of the dry matter | |||
| (b) D-Mannitol (mannitol) | |||||
| Molasses | 149 | Dried bakers' yeasts | |||
| 150 | Other bakers' yeasts | ||||
the price before duty of the goods for processing and the price of comparable goods produced in the Community less domestic taxes refunded or refundable on export, taking into account the conditions of sale and any refunds or other amounts applying under the common agricultural policy, the price obtainable for the compensating products on the third-country market, as ascertained from commercial correspondence or other information.
1. operations involving import goods of a non-commercial nature; 2. operations carried out under a job-processing contract; 3. usual forms of handling referred to in Article 531; 4. repair; 5. processing operations on compensating products obtained under a previous inward processing authorisation the granting of which was subject to an examination of the economic conditions; 6. processing of durum wheat falling within CN code 10011000 to produce pasta falling within CN codes19021100 and190219 ;7. operations in which the value The value is the value for customs purposes of the goods estimated on the basis of the known particulars and on the basis of the documents submitted at the time of the submission of the request. 150000 for goods listed in Annex 73 or EUR500000 for other goods, per applicant and per calendar year (de minimis value);8. according to Article 11 of Regulation (EC) No 3448/93, where import goods referred to under Part A of Annex 73 are concerned and the applicant presents a document issued by a competent authority permitting the entry for the arrangements for those goods, in the limits of a quantity determined with the aid of a supply balance; or 9. building, modification or conversion of civil aircraft or satellites or parts of them.
(a) Where the customs office issuing the information sheet considers that additional information to that appearing on the information sheet is required, it shall enter such particulars. Where not enough space remains, an additional sheet shall be annexed. It shall be mentioned on the original. (b) The customs office which endorsed the information sheet may be asked to carry out post-clearance verification of the authenticity of the sheet and the accuracy of the particulars which its contains. (c) In the case of successive consignments, the requisite number of information sheets may be made out for the quantity of goods or products entered for the arrangements. The initial information sheet may also be replaced with further information sheets or, where only one information sheet is used, the customs office to which the sheet is endorsed may note on the original the quantities of goods or products. Where not enough space remains, an additional sheet shall be annexed which shall be mentioned on the original. (d) The customs authorities may permit the use of recapitulative information sheets for triangular traffic trade flows involving a large number of operations which cover the total quantity of imports/exports over a given period. (e) In exceptional circumstances, the information sheet may be issued a posteriori but not beyond the expiry of the period required for keeping documents.(f) In the event of theft, loss or destruction of the information sheet, the operator may ask the customs office which endorsed it for a duplicate to be issued. The original and copies of the information sheet so issued shall bear one of the following indications: DUPLICADO, DUPLIKAT, DUPLIKAT, ΑΝΤΙΓΡΑΦΟ, DUPLICATE, DUPLICATA, DUPLICATO, DUPLICAAT, SEGUNDA VIA, KAKSOISKAPPALE, DUPLIKAT.
(a) The information sheet INF 8 (hereafter: INF 8) may be used when the goods are declared for new customs approved treatment or use, in order to determine the elements for assessment of the customs debt applicable before usual forms of handling took place. (b) The INF 8 shall be made out in an original and a copy. (c) The supervising office shall provide the information referred to in boxes 11, 12 and 13, endorse box 15 and return the original of the INF 8 to the declarant.
(a) The information sheet INF 1 (hereafter INF 1) may be used for providing information on: duty amounts and compensatory interest, applying commercial policy measures, the amount of the security.
(b) The INF 1 shall be made out in an original and two copies. The original and one copy of the INF 1 shall be sent to the supervising office and a copy shall be kept by the customs office which endorsed the INF 1. The supervising office shall supply the information requested in boxes 8, 9 and 11 of the INF 1, endorse it, retain the copy and return the original. (c) Where the release for free circulation of compensating products or goods in the unaltered state at a customs office other than the office of entry is requested, this customs office endorsing the INF 1 shall ask the supervising office to indicate: in box 9(a), the amount of import duties due in accordance with Article 121(1) or 128(4) of the Code, in box 9(b), the amount of compensatory interest in accordance with Article 519, the quantity, CN code and origin of the import goods used in the manufacture of the compensating products released for free circulation.
(d) Where the compensating products obtained under inward-processing (drawback system) are consigned to another customs-approved treatment or use allowing import duties to be repaid or remitted, and are subject to a new application for authorisation for the inward-processing arrangements, the customs authorities issuing this authorisation may use the INF 1 to determine the amount of import duties to be levied or the amount of the customs debt liable to be incurred. (e) Where the declaration for release for free circulation relates to compensating products obtained from import goods or goods in the unaltered state which had been subject to specific commercial policy measures at the moment of entry for the procedure (suspension system) and such measures continue to be applicable, the customs office accepting the declaration and endorsing the INF 1 shall ask the supervising office to indicate particulars necessary for the application of commercial policy measures. (f) Where release for free circulation is requested in the case of an INF 1 being made out for fixing the amount of security, the same INF 1 may be used, provided it contains: in box 9(a) the amount of import duties payable on the import goods pursuant to Article 121(1) or 128(4) of the Code, and in box 11, the date when the import goods concerned were first entered for the procedure or the date when the import duties have been repaid or remitted in accordance with Article 128(1) of the Code.
(a) The information sheet INF 9 (hereafter INF 9) may be used where compensating products are assigned another permitted customs approved treatment or use under triangular traffic (IM/EX). (b) The INF 9 shall be made out in an original and three copies for the quantities of import goods entered for the arrangements. (c) The office of entry shall endorse box 11 of the INF 9 and indicate which means of identification or measures to control the use of equivalent goods are used (such as the use of samples, illustrations or technical descriptions, or the carrying out of analysis). The office of entry sends copy 3 to the supervising office and return the original and the other copies to the declarant. (d) The declaration discharging the arrangements shall be accompanied by the original and copies 1 and 2 of the INF 9. The office of discharge shall indicate the quantity of compensating products and the date of acceptance. It shall send copy 2 to the supervising office, return the original to the declarant and retain copy 1.
(a) The information sheet INF 5 (hereafter INF 5) may be used when compensating products obtained from equivalent goods are exported under triangular traffic with prior exportation (EX/IM). (b) The INF 5 shall be made out in an original and three copies in respect of the quantity of import goods corresponding to the quantity of compensating products exported. (c) The customs office accepting the export declaration shall endorse box 9 of the INF 5 and return the original and the three copies to the declarant. (d) The customs office of exit shall complete box 10, send copy 3 to the supervising office and return the original and the other copies to the declarant. (e) Where durum wheat falling within CN code 10011000 is processed into pasta falling within CN codes19021100 and190219 , the name of the importer authorised to enter the import goods for the arrangements, to be given in box 2 of the INF 5, may be filled in after the INF 5 has been presented to the customs office where the export declaration is lodged. The information shall be given on the original and copies 1 and 2 of the INF 5 before the declaration entering the import goods for the arrangements is lodged.(f) The declaration of entry for the arrangements must be accompanied by the original and copies 1 and 2 of the INF 5. The customs office where the declaration of entry is presented shall note on the original and copies 1 and 2 of the INF 5 the quantity of import goods entered for the arrangements and the date of acceptance of the declaration. It shall send copy 2 to the supervising office, returning the original to the declarant and retaining copy 1.
(a) The information sheet INF 7 (hereafter INF 7) may be used where the compensating products or the goods in the unaltered state under the drawback system are assigned one of the customs approved treatments or uses permitting repayment or remission, in accordance with Article 128(1) of the Code, without a repayment claim being lodged. Where the holder has given the consent to transfer the right to claim repayment to another person in accordance with Article 90 of the Code, this information shall appear on the INF 7. (b) The INF 7 shall be made out in an original and two copies. (c) The customs office accepting the declaration of discharge shall endorse the INF 7, return the original and one copy to the holder and retain the other copy. (d) When the repayment claim is lodged, it shall be accompanied by the duly endorsed original of the INF 7.
(a) The information sheet INF 6 (hereafter INF 6) may be used to communicate elements for assessment of the customs debt or of amounts of duties already levied where import goods are moved within the customs territory of the Community. (b) The INF 6 shall comprise all the information needed to show the customs authorities: the date on which the import goods were entered for the temporary importation arrangements, the elements for assessment of the customs debt ascertained on that date, the amount of any import duties already levied under partial relief arrangements and the period taken into account for that purpose.
(c) The INF 6 shall be made out of an original and two copies. (d) The INF 6 shall be endorsed either when the goods are placed under the external transit procedure, at the beginning of the transfer operation or at an earlier moment. (e) One copy shall be retained by the customs office which endorsed it. The original and the other copy shall be returned to the person concerned giving this copy to the office of discharge. After endorsement this copy shall be returned by the person concerned to the customs office which initially endorsed it.
(a) The information sheet INF 2 (hereafter INF 2) may be used, where compensating or replacement products are imported under triangular traffic. (b) The INF 2 shall be made out in an original and one copy for the quantity of goods entered for the procedure. (c) The request for the issue of the INF 2 shall constitute the consent of the holder to transfer the right of the total or partial relief from the import duties to another person importing the compensating or replacement products under triangular traffic. (d) The office of entry shall endorse the original and the copy of the INF 2. It shall retain the copy and return the original to the declarant. It shall indicate in box 16 the means used to identify the temporary export goods. Where samples are taken or illustrations or technical descriptions are used, this office shall authenticate such samples, illustrations or technical descriptions by affixing its customs seal either on the goods, where their nature permits it, or on the packaging, in such a way that it cannot be tampered with. A label bearing the stamp of the office and reference particulars of the export declaration shall be attached to the samples, illustrations or technical descriptions in a manner which prevents substitution. The samples, illustrations or technical descriptions, authenticated and sealed, shall be returned to the exporter, who shall present them with the seals intact when the compensating or replacement products are re-imported. Where an analysis is required and the results will not be known until after the office of entry has endorsed the INF 2, the document containing the results of the analysis shall be given to the exporter in a sealed tamper-proof envelope. (e) The office of exit shall certify on the original that the goods have left the customs territory of the Community and shall return it to the person presenting it. (f) The importer of the compensating or replacement products shall present the original of the INF 2 and, where appropriate, the means of identification to the office of discharge.
1. ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport; 2. reconstruction of the goods after transport; 3. stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods; 4. removal of damaged or contaminated components; 5. conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives; 6. treatment against parasites; 7. anti-rust treatment; 8. treatment: by simple raising of the temperature, without further treatment or distillation process, or by simple lowering of the temperature;
even if this results in a different eight-digit CN code; 9. electrostatic treatment, uncreasing or ironing of textiles; 10. treatment consisting in: stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits, or dehydration of fruits even if this results in a different eight-digit CN code;
11. desalination, cleaning and butting of hides; 12. addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different eight-digit CN code for the added or replacement goods; 13. dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different eight-digit CN code; 14. mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods; 15. dividing or size cutting out of goods if only simple operations are involved; 16. packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different eight-digit CN code, affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs; 17. testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved; 18. dulling of pipe fittings to prepare the goods for certain markets.
1. The following products falling under one of the following common market organisations: cereals sector: products referred to in Article 1(1) of Council Regulation (EEC) No 1766/92 OJ L 181, 1.7.1992, p. 21 .rice sector: products referred to in Article 1(1) of Council Regulation (EC) No 3072/95 OJ L 329, 30.12.1995, p. 18 .sugar sector: products referred to in Article 1(1) of Council Regulation (EC) No 2038/1999 OJ L 252, 25.9.1999, p. 1 .olive oil sector: products referred to in Article 1(2)(c) of Council Regulation No 136/66/EEC OJ 172, 30.9.1966, p. 3025/66 .milk and milk-products sector: products referred to in Article 1 of Council Regulation (EC) No 1255/1999, wine sector: products referred to in Article 1(2) of Council Regulation (EC) No 1493/1999 OJ L 179, 14.7.1999, p. 1 .08061090 200960 220421 (quality wine excepted)220429 (quality wine excepted)220430
2. Following products falling under CN codes: 020410 to020443 220710 220720 22089091 22089099
3. Products other than those under points 1 and 2, for which agricultural export refunds equal to or higher than zero are fixed.
Annex B to Council Regulation (EEC) No 1766/92 (cereals sector), Annex B to Council Regulation (EC) No 3072/95 (rice sector), Annex I to Council Regulation (EC) No 2038/1999 (sugar sector), Annex II to Council Regulation (EC) No 1255/1999 (milk and milk-products sector), Annex I to Council Regulation (EEC) No 2771/75 OJ L 282, 1.11.1975, p. 49 .Annex to Council Regulation (EEC) No 1010/86 OJ L 94, 9.4.1986, p. 9 .Annex I to Commission Regulation (EEC) No 1722/93 OJ L 159, 1.7.1993, p. 112 .
derogations from the ban on use of equivalent goods may be adopted in respect of wheat on the basis of a communication from the Commission to the Member States, after examination by the Committee, the use of equivalent goods is permitted between Community durum wheat and durum wheat of third-country origin provided it is for the production of pasta falling within CN codes 19021100 and190219 .
1. In the case of maize for use in animal feed, the use of equivalent goods is possible provided that a customs control system is set up to ensure that the non-Community maize is in fact used for processing into animal feed. 2. In the case of maize used in the manufacture of starch and starch products, the use of equivalent goods is possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or "waxy" maize) which are only equivalent between themselves. 3. In the case of maize used in the manufacture of meal products, the use of equivalent goods is possible between all varieties with the exception of maizes of the vitreous type ("Plata" maize of the "Duro" type, "Flint" maize) which are only equivalent between themselves.
A. Recourse to the use of equivalent goods is permitted only in the following cases and under the following conditions: 1. virgin olive oil (a) between Community extra virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(a) of the Annex to Regulation No 136/66/EEC and non-Community extra virgin olive oil of the same CN code, provided that the processing operation produces extra virgin olive oil falling within the same CN code and satisfying the requirements of the said point 1(a);(b) between Community virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(b) of the Annex to Regulation No 136/66/EEC and non-Community virgin olive oil of the same CN code, provided that the processing operation produces virgin olive oil falling within the same CN code and satisfying the requirements of the said point 1(b);(c) between Community ordinary virgin olive oil falling within CN code 15091090 which corresponds to the description in point 1(c) of the Annex to Regulation No 136/66/EEC and non-Community ordinary virgin olive oil of the same CN code, provided that the compensating product is:refined olive oil falling within CN code 15099000 which corresponds to the description in point 2 of the abovementioned Annex,olive oil falling within CN code 15099000 which corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code15091090 ;
(d) between Community lampante virgin olive oil falling within CN code 15091010 which corresponds to the description in point 1(d) of the Annex to Regulation No 136/66/EEC and non-Community lampante virgin olive oil of the same CN code, provided that the compensating product is:refined olive oil falling within CN code 15099000 which corresponds to the description in point 2 of the abovementioned Annex, orolive oil falling within CN code 15099000 which corresponds to the description in point 3 of the said Annex and is obtained by blending with Community virgin olive oil falling within CN code15091090 .
2. olive-pomace oil between Community unrefined olive-pomace oil falling within CN code 15100010 which corresponds to the description in point 4 of the Annex to Regulation No 136/66/EEC and non-Community unrefined olive-pomace oil of the same CN code, provided that the olive-pomace oil compensating product falling within CN code15100090 and corresponding to the description in point 6 of the said Annex is obtained by blending with Community virgin olive oil falling within CN code15091090 .
B. The blendings referred to in point A.1(c) second indent and (d) second indent and point A.2, with non-Community virgin olive oil, used in an identical manner, are authorised only where the arrangements for supervision of the procedure are organized in a manner that makes it possible to identify the proportion of non-Community virgin olive oil in the total quantity of blended oil exported. C. The compensating products must be put into immediate packaging of 220 litres or less. By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding points on condition that there is systematic control of the quality and quantity of the exported product. D. Equivalence shall be checked by using commercial records to verify the quantity of oils used for blending and, for the purpose of verifying the quality concerned, by comparing the technical characteristics of samples of the non-Community oil taken when it was entered for the procedure with the technical characteristics of the samples of the Community oil used taken when the compensating product concerned was processed against the technical characteristics of the samples taken at the time of actual exportation of the compensating product at the point of exit. Samples shall be taken in accordance with international standards EN ISO 5555(sampling) and EN ISO 661 (sending of samples to laboratories and preparation of samples for tests). The analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No 2568/91 OJ L 248, 5.9.1991, p. 1 .
| No | CN code and description of the compensating products | Processing operations from which they result | |
|---|---|---|---|
| (1) | (2) | (3) | |
| 1 | ex Chapter 2 | Edible meat offal | Any working or processing |
| 2 | Offcuts from operations shown in column 3 | Cutting meat from animals of Chapter 1 into portions | |
| 3 | Subcutaneaous pig fat | Slaughtering swine, working or processing the meat | |
| 4 | Pig fat | Slaughtering swine, working or processing the meat | |
| 5 | Offcuts from operations shown in column 3 | Sawing frozen fillet blocks | |
| 6 | Offcuts from operations shown in column 3 | Smoking and slicing of fish | |
| 7 | Whey | Processing fresh milk | |
| 8 | Whey in powder, not containing added sugar | Manufacture of lactose from concentrated whey | |
| 9 | Unfertilised eggs | Incubation and hatching of day-old chicks | |
| 10 | Pigs', hogs' and boars' bristles or hair; badger hair and other brushmaking hair; waste of such bristles and hair | Any working or processing | |
| 11 | Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material | Any working or processing | |
| 12 | Guts, bladders and stomachs of animals (other than fish) whole and pieces thereof | Slaughtering and cutting animals of Chapter 1 | |
| 13 | Powder and waste of feathers or parts of feathers | Any working or processing | |
| 14 | Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products | Any working or processing | |
| 15 | Horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape, and waste and powder of these products; whale bone and the like, unworked or simply prepared but not cut to shape and hair and waste of these products | Any working or processing | |
| 16 | Powder and waste of shells | Any working or processing | |
| 17 | Shrimps' shells | Removing the shells from shrimps | |
| 18 | Animal products, fresh, chilled or frozen or otherwise provisionally preserved, of a kind used in the preparation of pharmaceutical products | Slaughtering and cutting animals of Chapter 1 | |
| 19 | Fish waste | Any working or processing | |
| 20 | Heads uneatable | Slaughtering and cutting animals of Chapter 1 | |
| 21 | Blood | Slaughtering animals of Chapter 1 | |
| 22 | Waste from the procedures in column 3 | Slaughtering animals of Chapter 1 and any working or processing the meat | |
| 23 | Eggshells | Separating eggs from shells | |
| 24 | Scraps of rind | Skinning of pigmeat | |
| 25 | Waste from vegetables | Cutting, slicing, breaking, pulverizing and mixing goods falling within CN code | |
| 26 | Waste from leguminous vegetables | Cutting, slicing, breaking, and pulverizing goods falling within CN code | |
| 27 | Broken coffee | Working or processing raw coffee | |
| 28 | Coffee husks and skins | Roasting raw coffee | |
| 29 | Tea powder | Working or processing raw tea, putting into tea-bags | |
| 30 | Pimento waste | Cleaning, crushing, grinding and sifting of dried fruit of the genus | |
| 31 | Broken rice | Working or processing of rice | |
| 32 | Grains, not otherwise worked than kibbled | Working or processing cereals | |
| 33 | Germ of cereals, whole, rolled, flaked or ground | Working or processing cereals | |
| 34 | Wheat gluten, whether or not dried | Working or processing wheat | |
| 35 | Waste of beet seeds (broken or sterile seeds, seeds with poor germination capacity or unsuitable for machine drilling) | Cleaning, sifting, polishing and scouring of sugar beet | |
| 36 | Cereal straw and husks, unprepared or chopped but not otherwise prepared | Working or processing cereals | |
| 37 | Lard and other pig fat | Slaughtering swine, working or processing the meat | |
| 38 | Fats of bovine cattle, sheep or goats | Slaughtering bovine cattle, sheep or goats; working or processing the meat | |
| 39 | Fish oils | Processing fish into fillets | |
| 40 | Other animal oils and fats | Removing fat from meat, bones or waste | |
| 41 | Maize germ oil | Processing maize | |
| 42 | Crude glycerol | Knacking or refining fats and oils of Chapter 15 | |
| 43 | Residues resulting from the treatment of fatty substances or animal or vegetable waxes | Any working or processing | |
| 44 | Stearin | Refining fats and oils of Chapter 15 | |
| 45 | Wax containing oil foots and dregs, scum oil and oil containing fuller's earth | Refining, deacidifying, bleaching or fatty vegetable oils | |
| 46 | Waste from the crystallisation of starch sugar | Processing maize into glucose | |
| 47 | Cane molasses | Processing sugars | |
| 48 | Cocoa shells, husks, skins and waste | Any working or processing | |
| 49 | Yeasts | Producing beer | |
| 50 | Heads and tails from distillation (undenatured ethyl alcohol of an alcoholic strength of less than 80 % vol) and distilled wine (heads and tails from distillation, unconcentrated) | Distilling crude ethyl alcohol or wine | |
| 51 | ex Chapter 23 | Residues and waste from the food industries | Any working or processing |
| 52 | Tobacco refuse | Manufacturing cigarettes, cigars,cheroots or smoking tobacco, blending of tobacco | |
| 53 | Mica waste | Any working or processing | |
| 54 | Slags, dross, scalings and similar waste from the manufacture of iron or steel | Any working or processing | |
| 55 | Ash and residues (other than those of code | Any working or processing | |
| 56 | Other slag and ash, including kelp | Any working or processing | |
| 57 | Gas | Carbonising coal | |
| 58 | Tar distilled from coal and other mineral tars, including partially distilled tars and blended tars | Carbonising coal | |
| 59 | First runnings and residues from distillation | Distilling phenols | |
| 60 | Gas from dehydrogenation and other gaseous hydrocarbons | Manufacturing polystyrene from ethyl benzene | |
| 61 | Crude petroleum jelly | Refining crude paraffin | |
| 62 | Other mineral waxes, whether or not coloured | Any working or processing | |
| 63 | Petroleum bitumen, petroleum coke and other residues of petroleum oils or of oils obtained from bituminous minerals | Any working or processing | |
| 64 | Hydrochloric acid | Manufacture of various chemical products from fluorspar, hydrogen fluoride, 2,6-diisopropylaniline, silicon tetrachloride or acetanilide | |
| 65 | Sulphuric acid | Manufacturing sulphonamides | |
| 66 | Carbon dioxide |
| |
| 67 | Hexafluorosilicic acid (fluorosilicic acid) | Processing fluorspar into hydrogen fluoride | |
| 68 | Silicon tetrachloride | Manufacturing silanes, silicones and their derivatives from silicon | |
| 69 | Calcium hydroxide | Processing calcium carbide into acetylene and calcium cyanamide | |
| 69a | Solution of potassium bromide | 1,3-bromochloropropane of CN code | |
| 70 | Iron sulphate | Manufacturing cold-rolled sheets and plates of iron or steel from coils | |
| 71 | Calcium sulphate | Processing fluospar into hydrogen fluoride | |
| 72 | Gadolinium oxide | Recovering gallium and gallium oxide from scrap (processing waste from gadolinium/gallium oxide compound — Gd | |
| 73 | Toluene | Manufacturing polystyrene from ethylbenzene | |
| 74 | alpha-methylstyrene | Manufacturing acetone or phenol from cumene | |
| 75 | Halogenated derivatives of hydrocarbons | Manufacturing products based on hydrogen fluoride | |
| 76 | Sulphonated, nitrated or nitrosated derivatives of hydrocarbons | Manufacturing products based on hydrogen fluoride | |
| 77 | Methanol | Manufacturing fatty alcohols | |
| 78 | Ethers, ether-alcohols and other products falling within CN code | Manufacturing products based on hydroquinone | |
| 79 | Acetic acid | Manufacturing vitamins from acetic anhydride | |
| 80 | Waste of gelatine | Processing pharmaceutical gelatines into capsules | |
| 81 | Graphite dust | Manufacturing graphite electrodes for electric smelting furnaces | |
| 82 | Crude dipentene | Manufacturing hydroperoxide of pinene (1R, 2R, 4R)-bornyl-acetate (isobornyl acetate), camphor or camphene from alpha-pinene | |
| 83 | Rosin spirit and rosin oils | Manufacturing rosin sodium soaps and rosin potassium | |
| 84 | Non-usable catalysts | Producing catalysts from aluminium silicate | |
| 85 | Industrial fatty acids, acid oils from refining |
| |
| 86 | Stearic acid | Manufacturing erucic acid | |
| 87 | Penicillin, impure (residues from sieving) | Manufacturing medicaments | |
| 88 | Fusel oil | Producing ethyl alcohol and spirituous beverages | |
| 89 | Camphor oils | Manufacturing camphor from alpha-pinene | |
| 90 | Residues from freeing of caffeine (mixture of coffee wax, crude caffeine and water); crude caffeine | Freeing caffeine from coffee | |
| 91 | Residues of calcinated gypsum | Manufacturing hydrogen fluoride, fluorides and cryolite from fluorspar | |
| 92 | Molasses, freed of sugar | Manufacturing citric acid from white sugar | |
| 93 | Residues from processing sorbosa | Manufacturing ascorbic acid from glucose | |
| 94 | Sodium sulphate in solution | Manufacturing dihydroxystearic acid from crude castor oil | |
| 95 | Residues from the manufacture of cumene | Manufacturing acetone, phenol and alpha-methylstyrene | |
| 96 | Residues | Manufacture of 1,4-butenediol, 1,4-butenediol and tetrahydrofuran from methanol and manufacture of pentane-1,5-diol and hexane-1,6-diol from a mixture of diols | |
| 97 | Waste, mixed with caffeine, coffee wax, water and impurities ("effluents") | Decaffeination and specific treatment to reduce the stimulant content of the raw coffee | |
| 98 | Gluconmycel and mother lye | Manufacture of gluconic acids, their salts and esters, from glucose syrup | |
| 99 | Scrap and waste of plastics | Any working or processing | |
| 100 | Waste and parings of unhardened rubber: scrap of unhardened rubber fit only for the recovery of rubber | Any working or processing | |
| 101 | Scrap, waste and powder of hardened rubber | Any working or processing | |
| 102 | Raw hides and skins (fresh, salted, dried, pickled or limed), whether or not split, including sheepskins in the wool | Skinning animals of Chapter 1 | |
| 103 | Bovine leather cuttings | Any working or processing | |
| 104 | Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles, leather dust, powder and flour | Any working or processing | |
| 105 | Pieces or cuttings, of furskin, tanned or dressed, not assembled | Manufacturing furs | |
| 106 | ex Chapter 44 | Wood waste and cuttings of wood, including sawdust | Any working or processing |
| 107 | Waste cork | Any working or processing | |
| 108 | Waste paper and paperboard; scrap articles of paper or of paperboard, fit only for use in papermaking | Any working or processing | |
| 109 | ex Section XI | Woven and knitted fabrics, finished, with evident faults ("second choice goods") | Working and processing woven and knitted fabrics of all kind |
| 110 | Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags) | Any working or processing | |
| 111 | Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), not pulled or garnetted) | Any working or processing | |
| 112 | Waste of sheep's or lambs' wool or of other animal hair (fine or coarse), pulled or garnetted (including pulled or garnetted rags) | Any working or processing | |
| 113 | Cotton waste (including pulled or garnetted rags) not carded or combed | Any working or processing | |
| 114 | Flax tow and waste (including pulled or garnetted rags) | Any working or processing | |
| 115 | Tow and waste of true hemp (including pulled or garnetted rags or ropes) | Any working or processing | |
| 116 | Tow and waste (including pulled or garnetted rags or ropes) | Any working or processing | |
| 117 | Waste of fibres (including pulled or garnetted rags or ropes) | Any working or processing | |
| 118 | Tow and waste of manila hemp (including pulled or garnetted rags or ropes) | Any working or processing | |
| 119 | Ramie noils and waste (including pulled or garnetted rags) | Any working or processing | |
| 120 | Acrylic and viscose fibres (of inferior quality with evident faults) | Manufacturing acrylic and viscose textile fibres | |
| 121 | Waste (including noils, yarn waste and garnetted stock) of man-made fibres | Any working or processing | |
| 122 | Used or new rags, scrap twine, cordage, rope and cables and worn-out articles of twine, cordage, rope or cables | Any working or processing | |
| 123 | Waste glass (cullet) | Any working or processing | |
| 124 | Waste of continuous glass fibre yarn | Weaving | |
| 125 | Woven fabrics of glass fibre with evident faults | Weaving of glass fibre yarn | |
| 126 | Dust and powder of natural or synthetic precious or semi-precious stones | Any working or processing | |
| 127 | Goldsmiths', silversmiths' and jewellers' sweepings, residues, lemels, and other waste and scrap, of precious metal | Any working or processing | |
| 128 | Residues from sieving ferro-silicon | Manufacturing silicon-tetrachloride and silicon-dioxide | |
| 129 | Waste and scrap metal of iron or steel | Any working or processing | |
| 130 | Offcuts of steel, unalloyed, from the cutting of hot-rolled wide strips | Manufacturing hot-rolled wide strip from ingots of laminated slabs of unalloyed steel | |
| 131 | Recoverable offcuts from bars of alloyed steel from bars of alloyed steel | Manufacturing screws, bolts or nuts from bars of alloyed steel | |
| 132 | Offcuts of alloyed steel from the cutting of hot-rolled wide strips | Manufacturing hot-rolled wide strip from ingots or laminated slabs | |
| 133 | Offcuts of alloyed steel from the cutting of "electrical" sheets | Manufacturing transformers from "electrical" sheets | |
| 134 | Offcuts of alloyed steel from cutting of "electrical" steel hoop and strip | Manufacturing transformers from "electrical" steel hoop and strip | |
| 135 | Metal runners with welds | Manufacturing metal runners from hoop or strip | |
| 136 | Copper waste and scrap | Any working or processing | |
| 137 | Nickel waste and scrap | Any working or processing | |
| 138 | Aluminium waste and scrap | Any working or processing | |
| 139 | Lead waste and scrap | Any working or processing | |
| 140 | Recoverable waste from lead foil coated on both sides | Manufacturing lead foil coated on both sides for photographical use from vinyl sheets and coating paper | |
| 141 | Zinc waste and scrap | Any working or processing | |
| 142 | Tin waste and scrap | Any working or processing | |
| 143 | Tungsten (wolfram) waste and scrap | Any working or processing | |
| 144 | Molybdenum waste and scrap | Any working or processing | |
| 145 | Tantalum waste and scrap | Any working or processing | |
| 146 | Magnesium waste (excluding shavings of uniform size) and scrap | Any working or processing | |
| 147 | Waste and scrap of other base metals | Any working or processing | |
| 148 | Redundant parts; parts damaged or rendered useless in the course of processing | Manufacture of machinery and mechanical appliances, vehicles, electrical equipment, measuring, checking and precision instruments and their modification or conversion to comply with other technical standards | |
| 149 | Components and spare parts of machines, apparatus, rolling stock, aircraft and other devices | Repair or overhaul (setting and cleaning by electrical or mechanical methods) and reconditioning (replacement of working parts) of machines, apparatus, rolling stock, aircraft and other devices' | |
| 150 | Parts and accessories for motor vehicles | Adapting motor vehicles for particular purposes | |
| Column 1 | Column 2 | |
|---|---|---|
| Order No | Goods | Processing |
| 1 | Goods of any kind | Processing into samples presented as such or put up into sets |
| 2 | Goods of any kind | Reduction to waste and scrap or destruction |
| 3 | Goods of any kind | Denaturing |
| 4 | Goods of any kind | Recovery of parts or components |
| 5 | Goods of any kind | Separation and/or destruction of damaged parts |
| 6 | Goods of any kind | Processing to correct the effects of damage to the goods |
| 7 | Goods of any kind | Usual forms of handling permitted in customs warehouses or free zones |
| 8 | Goods of any kind | Processing into products of a kind to be incorporated in or used for civil aircraft for which an airworthiness certificate is issued by a company authorised for such operations by the European aviation authorities or the aviation authorities of a third country |
| 9 | Goods covered by Article 551(1) second indent | Any form of processing |
| 10 | Goods of any kind not subject to a(n) agricultural or commercial policy measure, or provisional or definitive antidumping, or provisional or definitive countervailing duty | Any form of processing, where the import duty advantage resulted by using the arrangements does not exceed the value of EUR |
| 11 | Any electronic type of components, parts, assemblies (including subassemblies), or materials (whether or not electronic), which are vital to the electronic working performance of the processed product |
|
| 12 | Solid fractions of palm oil falling within CN code |
|
| 13 | Castor oil falling within CN code |
|
| 14 | Tobaccos falling within Chapter 24 of the Combined Nomenclature | Processing into "homogenised" or "reconstituted" tobacco falling within CN code |
| 15 | Processing into partly or wholly stemmed/stripped tobaccos falling within CN code | |
| 16 | Products falling within CN codes: | Processing into products falling within CN codes: |
| 17 | Crude oils falling within CN code | Processing into products falling within CN codes |
| 18 | Gas oils with a sulphur content exceeding 0,2 % by weight falling within CN code | Mixture of the goods in column 1 or a mixture of one and/or other of the goods in column 1 with gas oil with a sulphur content not exceeding 0,2 % by weight falling within CN code |
| 19 | PVC material falling within CN code | Processing into filmscreens falling within CN code |
| 20 |
| |
| 21 | Motor chassis fitted with cabs, of CN code | Processing into fire engines fitted with integral fire fighting and/ or life saving equipment, of CN code |
| Column 1 | Column 2 | |
|---|---|---|
| Goods | Processing | |
| All goods subject to a(n) agricultural measure or provisional or definitive antidumping, or provisional or definitive countervailing, duty | Any form of processing |
1. Materials belonging to airline, shipping or railway companies or postal services and used by them in international traffic, subject to them being distinctively marked. 2. Packings imported empty, carrying indelible non-removable markings. 3. Disaster-relief material intended for State or approved bodies. 4. Medical, surgical and laboratory equipment intended for a hospital or medical institution which has urgent need of such equipment. 5. Entry for temporary importation of goods transferred in the meaning of Article 513, where the previous holder entered the goods for temporary importation in accordance with Articles 229 or 232."
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Numerical order 25: T = 100 × 100160 − X × 1,6 Numerical order 26: T = 100 × 100150 − X × 1,6 Numerical order 27: T = 100 × 100140 − X × 1,6 Numerical order 28: T = 100 × 100126 − X × 1,6
of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315 micrometres, or of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometres.