COMMISSION REGULATION (EC) No 1762/95
of 19 July 1995
amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (1), as last amended by the Act of Accession of Austria, Finland and Sweden, and in particular Article 249 thereof,
Whereas Commission Regulation (EEC) No 2454/93 (2), as last amended by Regulation (EC) No 3254/94 (3), lays down provisions for the implementation of Regulation (EEC) No 2913/92;
Whereas Council Decision 93/329/EEC (4) approved the Convention on Temporary Admission agreed at Istanbul on 26 June 1990; whereas it is necessary to amend certain provisions of Regulation (EEC) No 2454/93 following the entry into force of the said Convention;
Whereas to ensure that there is uniform application of Article 29 of the Community Customs Code with regard to all importers, it is appropriate to set out terms of evidence in Article 147 of Regulation (EEC) No 2454/93;
Whereas with respect to goods declared for entry to free circulation after having been the subject of more than one sale, certain rules of evidence are required; whereas in this context a sufficient indication of a sale for export is the last sale leading to the introduction of the goods into the customs territory of the Community;
Whereas on 3 May 1989 by Council Decision 89/339/EEC (5), the Community accepted the recommendation of the Customs Cooperation Council of 5 June 1962 concerning the customs treatment of registered baggage carried by rail, which provides for a form to be used by passengers to declare baggage;
Whereas it is necessary to amend Regulation (EEC) No 2454/93 as regards the use of the local clearance procedure for type B warehouses;
Whereas in so far as possible, passengers should not be required to report in person to the customs authorities of the countries of departure and destination in order to present and declare their registered baggage;
Whereas it is necessary to amend the provisions concerning the transport of goods under the cover of the TR transfer note to cover the case where such goods are placed under a customs procedure in the course of their journey and forwarded to the Member State of destination under the cover of the original TR transfer note;
Whereas in the single market it should be possible to issue single cross-border authorizations to store goods under the customs warehousing procedure in more than one Member State; whereas it is necessary to specify the customs authority to which applications for the customs warehousing authorizations should be submitted;
Whereas the special conditions governing the placing under the inward processing procedure of imported live animals or meat should likewise be laid down;
Whereas the benefits currently provided for in the sector of repair, modification or conversion of civil aircraft should also be extended to manufacturers of civil aircraft;
Whereas, for economic and practical reasons, provision should be made for the possibility of endorsing, under certain conditions, an Information Sheet INF 5 after the anticipated exportation of the compensating products;
Whereas, on the adoption of Council Directive 94/5/EC of 14 February 1994 supplementing the common system of value added tax and amending Directive 77/388/EEC - Special arrangements applicable to second-hand goods, works of art, collectors' items and antiques (6), the Commission and the Member States accepted the obligation to review the conditions for the authorization and the functioning of temporary importation procedures and agreed to allow, for these goods, a period of 24 months to remain under temporary importation;
Whereas in order to achieve more coherence between customs and fiscal rules it is appropriate to assimilate the definitions of works of art, collectors' items and antiques eligible for temporary importation procedures to those used in the context of VAT;
Whereas an extension from four to six weeks of the period during which certain goods subject to a ‘consignment on approval’ may remain under temporary importation is justified to give the consignee of the goods more flexibility to examine the goods in respect of a possible purchase;
Whereas it is necessary to amend, in part, Annex 25 to Regulation (EEC) No 2454/93 as a result of changes in the customs territory of the Community following the accession of the new Member States;
Whereas changes in product coverage, as well as changes in the Combined Nomenclature, require an updating of Annexes 26 and 27 to the said Regulation;
Whereas certain standard rates of yield should be adapted as a result of technical improvements in order to align them with the coefficients used to calculate export refunds when similar Community goods are processed;
Whereas there is need for a more detailed definition of the situations where the special provision on equivalent compensation for rice is applicable;
Whereas the list of free zones in existence in the Community and in operation needs to be updated in accordance with information communicated by Portugal and the United Kingdom;
Whereas the measures provided for by this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 2454/93 is amended as follows:
1.
Article 1 is amended as follows:
(a)
Point 2 is replaced by the following:
‘2.
ATA carnet means: the international customs document for temporary importation established by virtue of the ATA Convention or the Istanbul Convention;’
(b)
The following point 11 is added:
‘11.
Istanbul Convention means: the Convention on Temporary Admission agreed at Istanbul on 26 June 1990.’
2.
Article 147 is amended as follows:
(a)
The second sentence of paragraph 1 is replaced by the following:
‘In the case of successive sales before valuation, only the last sale, which led to the introduction of the goods into the customs territory of the Community, or a sale taking place in the customs territory of the Community before entry for free circulation of the goods shall constitute such indication.
Where a price is declared which relates to a sale taking place before the last sale on the basis of which the goods were introduced into the customs territory of the Community, it must be demonstrated to the satisfaction of the customs authorities that this sale of goods took place for export to the customs territory in question.
The provisions of Articles 178 to 181a shall apply.’
(b)
In the second paragraph the word ‘However’ is deleted.
3.
Article 233 is amended as follows:
(a)
The existing text becomes paragraph 1.
(b)
The following paragraph 2 is added:
‘2. Where goods covered by point (a) of Article 230, point (a) of Article 231, point (a) of Article 232 (1) or Article 232 (2) contained in a passenger's baggage are carried by rail unaccompanied by the passenger and are declared to customs without the passenger being present in person, the document referred to in Annex 38a may be used within the terms and limitations set out in it.’
4.
Article 272 (2) is replaced by the following:
‘2. The local clearance procedure shall not apply to type B and F warehouses nor to the entry of the Community agricultural products referred to in Articles 529 to 534 for the procedure in any type of warehouse.
3. Article 270 shall apply mutatis mutandis’.
5.
The following paragraphs 3 and 4 are added to Article 438:
‘3. Where the goods are released for free circulation or placed under another customs procedure at an intermediate station, the customs office for this station shall act as the office of destination. This customs office shall stamp sheets 1, 2 and 3A of the TR transfer note presented by the transport undertaking and endorse them with at least one of the following indications:
-
Despachado de aduana,
-
Toldbehandet,
-
Verzollt,
-
Εκτελωνισμένο,
-
Cleared,
-
Dédouané,
-
Sdoganato,
-
Vrijgemaakt,
-
Desalfandegado,
-
Tulliselvitetty,
-
Tullklarerat.
This office shall return sheets 1 and 2, without delay, to the transport undertaking after having stamped them and retain sheet 3A.
4. The provisions of Article 423 (4) and (5) shall apply mutatis mutandis.’
6.
Article 509 is amended as follows:
(a)
The existing text shall become paragraph 1.
(b)
The following paragraph 2 is added:
‘2. Where the application for authorization relates to the storage of goods under the customs warehousing procedure of type C, D or E in more than one Member State it shall be submitted to the customs authorities designated by the Member State where the warehouse keeper's main accounts are kept. Before issuing the authorization the said authorities shall obtain the agreement of the customs authorities designated for that purpose by the other Member States. The Member States concerned shall lay down a procedure whereby the respective customs offices can ensure the supervision of the procedure, the places of storage themselves and the goods entered for customs warehousing.’
7.
The following paragraph 3 is added to Article 560:
‘3. Where live animals undergo inward processing, the period for re-exportation shall, in the case of fattening (including slaughter where relevant), not exceed three months in the case of animals falling within CN codes 0104 and 0105 and six months in the case of other animals referred to in Chapter 1 of the CN. In the case of slaughter without fattening, the period for re-exportation shall not exceed two months.
Where meat undergoes inward processing, the period for re-exportation shall not exceed six months.
These periods apply for all treatments or processing operations of live animals which are submitted to the inward processing procedure in order to obtain compensatory products.’
8.
The first subparagraph of point (d) of Article 577 (2) is replaced by the following:
‘(d)
the repair, modification, conversion or manufacture of civil aircraft or of parts of civil aircraft.’
9.
The following paragraph 2a is inserted in Article 601:
‘2a. In duly substantiated exceptional cases, an Information Sheet INF 5 may also be presented for endorsement after the anticipated exportation of the compensating products. Such endorsement is possible only if all the necessary provisions have been taken at the time of the anticipated exportation of the compensating products to ensure the correct functioning of the system.’
10.
In Article 648 (1) (a), the final subparagraph is replaced by the following:
‘However, in respect of the products referred to in Article 560 (2) and (3), the particulars must be supplied for every authorization granted, irrespective of the value of the products or the code used to identify the economic conditions;’
11.
Article 682 is amended as follows:
(a)
Point (c) of paragraph 1 is replaced by the following:
‘(c)
works of art, collectors' items and antiques imported for the purpose of exhibition, with a view to possible sale;’
(b)
Paragraph 2 is replaced by the following:
‘2. The period during which the goods referred to in paragraph 1 may remain under the temporary importation procedure is 24 months in the case of (a) and (c), six months in the case of (b) and six weeks in that of (d);’
(c)
In paragraph 3 the following indent is inserted between the first and the second indent:
‘-
“works of art, collectors' items and antiques” mean goods as defined in Annex 91b;’.
12.
Point (a) of Article 697 (3) is replaced by the following:
‘(a)
issued in a country which is:
-
a contracting party to the ATA Convention, or
-
a contracting party 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 within the periods and on the conditions laid down in those Recommendations,
and endorsed and guaranteed by an association forming part of an international guarantee chain. The Commission shall communicate a list of the countries and associations concerned to the Member States;’.
13.
In Annex 25, the tables which make up the section, ‘Europe’ in Lists I to VIII are replaced by the tables in Annex I hereto.
14.
Annex 26 is replaced by Annex II hereto.
15.
Annex 27 is amended in accordance with Annex III hereto.
16.
A new Annex 38a, set out in Annex IV hereto, is inserted.
17.
Annex 77 is amended in accordance with Annex V hereto.
18.
Annex 78 is amended as follows:
(a)
In point 1, the following is inserted as a second paragraph:
‘Equivalent compensation is prohibited where inward processing operations consist of the “usual forms of handling” listed in Annex 69 to this Regulation.’;
(b)
The following point 4 is added:
‘4. Live animals and meat
Equivalent compensation is prohibited for inward processing operations on live animals or meat.
Derogations from the ban on the use of equivalent compensation can be made for meat which has been the subject of a communication by the Commission to the Member States, after an examination carried out by the Customs Code Committee - Section for Customs procedures with economic impact - in accordance with Article 248 of the Code if the applicant can prove that equivalent compensation is economically necessary and if the customs authority transmits the draft of the procedures envisaged for verification of the operation.’
19.
Annex 91 (b), set out in Annex VI hereto, is inserted.
20.
Annex 108 is amended as follows:
(a)
The entry for Portugal is replaced by the following:
‘Zona franca da Madeira (Caniçal)’
(b)
The entry for the United Kingdom is replaced by the following:
‘Birmingham Airport Free Zone
Humberside Free zone (Hull)
Liverpool Free Zone
Prestwick Airport Free Zone (Scotland)
Ronaldsway Airport Free Zone (Isle of Man)
Port of Sheerness Free Zone
Southampton Free Zone
Port of Tilbury Free Zone’.
Article 2
This Regulation shall enter into force on the seventh day following its publication in the Official Journal of the European Communities.
Point 13 of Article 1 shall apply from 1 January 1995.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 July 1995.