This document is meant purely as documentation tool and the institutions do not assume any liability for its contents
"B COMMISSION 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
(OJ L 253, 11.10.1993, p. 1)
Amended by:
Official Journal
No page date
"M1 Commission Regulation (EC) No 3665/93 of 21 December 1993 L 335 1 31.12.1993
"M2 Commission Regulation (EC) No 665/94 of 24 March 1994 L 82 15 25.3.1994
"M3 Council Regulation (EC) No 1500/94 of 21 June 1994 L 162 1 30.6.1994
"M4 Commission Regulation (EC) No 2193/94 of 8 September 1994 L 235 6 9.9.1994
"M5 Commission Regulation (EC) No 3254/94 of 19 December 1994 L 346 1 31.12.1994
"M6 Commission Regulation (EC) No 1762/95 of 19 July 1995 L 171 8 21.7.1995
"M7 Commission Regulation (EC) No 482/96 of 19 March 1996 L 70 4 20.3.1996
"M8 Commission Regulation (EC) No 1676/96 of 30 July 1996 L 218 1 28.8.1996
"M9 Council Regulation (EC) No 2153/96 of 25 October 1996 L 289 1 12.11.1996
"M10 Commission Regulation (EC) No 12/97 of 18 December 1996 L 9 1 13.1.1997
"M11 Commission Regulation (EC) No 89/97 of 20 January 1997 L 17 28 21.1.1997
"M12 Commission Regulation (EC) No 1427/97 of 23 July 1997 L 196 31 24.7.1997
"M13 Commission Regulation (EC) No 75/98 of 12 January 1998 L 7 3 13.1.1998
"M14 Commission Regulation (EC) No 1677/98 of 29 July 1998 L 212 18 30.7.1998
Amended by:
"A1 Act of Accession of Austria, Sweden and Finland C 241 21 29.8.1994
adapted by Council Decision 95/1/EC, Euratom, ECSC L 1 1 1.1.1995
Corrected by:
"C1 Corrigendum, OJ L 268, 19.10.1994, p. 32 (2454/93)
"C2 Corrigendum, OJ L 180, 19.7.1996, p. 34 (2454/93)
"C3 Corrigendum, OJ L 156, 13.6.1997, p. 59 (2454/93)1993R2454 —EN—01.01.1999 —001.001 —1
COMMISSION 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
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,Having regard to Council Regulation (EEC) No 2913/92 of 12 October 1992
establishing the Community Customs Code (
1), hereinafter referred to as the
‘Code ’, and in particular Article 249 thereof,
Whereas the Code assembled all existing customs legislation in a single legal
instrument; whereas at the same time the Code made certain modifications to
this legislation to make it more coherent, to simplify it and to plug certainloopholes; whereas it therefore constitutes complete Community legislation in
this area;
Whereas the same reasons which led to the adoption of the Code apply
equally to the customs implementing legislation; whereas it is therefore
desirable to bring together in a single regulation those customs implementingprovisions wich (SIC! which) are currently scattered over a large number of
Community regulations and directives;
Whereas the implementing code for the Community Customs Code hereby
established should set out existing customs implementing rules; whereas it is
nevertheless necessary, in the light of experience:
—to make some amendments in order to adapt the said rules to the
provisions of the Code,
—to extend the scope of certain provisions which currently apply only to
specific customs procedures in order to take account of the Code ’s
comprehensive application,
—to formulate certain rules more precisely in order to achieve greater legal
security in their application;
Whereas the changes made relate mainly to the provisions concerning
customs debt;
Whereas it is appropriate to limit the application of Article 791 (2) until 1
January 1995 and to review the subject matter in the light of experiencegained before that time;
Whereas the measures provided for by this Regulation are in accordance with
the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
PART I
GENERAL IMPLEMENTING PROVISIONS
TITLE I
GENERAL
CHAPTER 1
Definitions
Article 1
For the purposes of this Regulation:
1.Code means:!B
(1) OJ No L 302, 19. 10. 1992, p. 1.1993R2454 —EN—01.01.1999 —001.001 —2
Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing a
Community Customs Code (1);
2.ATA carne t means:
the international customs document for temporary importation estab-
lished by virtue of the ATA Convention or the Istanbul Convention;
3.Committee means:
the Customs Code Committee established in Article 247 of the Code;
4.Customs Cooperation Council means:
the organization set up by the Convention establishing a Customs
Cooperation Council, done at Brussels on 15 December 1950;
5.Particulars required for identification of the goods means:
on the one hand, the particulars used to identify the goods commercially
allowing the customs authorities to determine the tariff classification and,on the other hand, the quantity of the goods;
6.Goods of a non-commercial nature means:
goods whose entry for the customs procedure in question is on an
occasional basis and whose nature and quantity indicate that they areintended for the private, personal or family use of the consignees or
persons carrying them, or which are clearly intended as gifts;
7.Commercial policy measures means:
non-tariff measures established, as part of the common commercial
policy, in the form of Community provisions governing the import and
export of goods, such as surveillance or safeguard measures, quantitative
restrictions or limits and import or export prohibitions;
8.Customs nomenclature means:
one of the nomenclatures referred to in Article 20 (6) of the Code;
9.Harmonized System means:
the Harmonized Commodity Description and Coding System;
10.Treaty means:
the Treaty establishing the European Economic Community;
11.Istanbul Convention means:
the Convention on Temporary Admission agreed at Istanbul on 26 June
1990.
Article 1a
For the purposes of applying Articles 16 to 34 and 291 to 308, the countries of
the Benelux Economic Union shall be considered as a single Member State.
CHAPTER 2
Decisions
Article 2
Where a person making a request for a decision is not in a position to provide
all the documents and information necessary to give a ruling, the customs
authorities shall provide the documents and information at their disposal.!B
(1) OJ No L 302, 19. 10. 1992, p. 1.!M6
!B
!M6
!M1
!B1993R2454 —EN—01.01.1999 —001.001 —3
Article 3
A decision concerning security favourable to a person who has signed an
undertaking to pay the sums due at the first written request of the customs
authorities, shall be revoked where the said undertaking is not fulfilled.
Article 4
A revocation shall not affect goods which, at the moment of its entry into
effect, have already been placed under a procedure by virtue of the revokedauthorization.
However, the customs authorities may require that such goods be assigned to a
permitted customs-approved treatment or use within the period which they
shall set.
CHAPTER 3
Data-processing techniques
Article 4a
1. Under the conditions and in the manner which they shall determine, and
with due regard to the principles laid down by customs rules, the customsauthorities may provide that formalities shall be carried out by adata-processing technique.
For this purpose:—‘ a data-processing technique ’means:
(a) the exchange of EDI standard messages with the customs authorities;(b) the introduction of information required for completion of the
formalities concerned into customs data-processing systems;
—‘ EDI’(electronic data interchange) means, the transmission of data
structured according to agreed message standards, between one computer
system and another, by electronic means,
—‘ standard message ’means a predefined structure recognized for the
electronic transmission of data.
2. The conditions laid down for carrying out formalities by a data-proc-
essing technique shall include inter alia measures for checking the source of
data and for protecting data against the risk of unauthorized access, loss,
alteration or destruction.
Article 4b
Where formalities are carried out by a data-processing technique, the customs
authorities shall determine the rules for replacement of the handwritten
signature by another technique which may be based on the use of codes.
TITLE II
BINDING INFORMATION
CHAPTER 1
Definitions
Article 5
For the purpose of this Title:
1.binding information :
means tariff information or origin information binding on the adminis-
trations of all Community Member States when the conditions laid down
in Articles 6 and 7 are fulfilled;!B
!M1
!M101993R2454 —EN—01.01.1999 —001.001 —4
2.applicant :
—tariff matters: means a person who has applied to the customs
authorities for binding tariff information,
—origin matters: means a person who has applied to the customs
authorities for binding origin information and has valid reasons to do
so,
3.holder :
means the person in whose name the binding information is issued.
CHAPTER 2
Procedure for obtaining binding information — Notification of information
to applicants and transmission to the Commission
Article 6
1. Applications for binding information shall be made in writing, either to
the competent customs authorities in the Member State or Member States in
which the information is to be used, or to the competent customs authorities inthe Member State in which the applicant is established.
2. An application for binding tariff information shall relate to only one type
of goods. An application for binding origin information shall relate to onlyone type of goods and one set of circumstances conferring origin.
3. (A) Applications for binding tariff information shall include the follow-
ing particulars:
(a) the holder ’s name and address;
(b) the name and address of the applicant where that person is not
the holder;
(c) the customs nomenclature in which the goods are to be
classified. Where an applicant wishes to obtain the classificationof goods in one of the nomenclatures referred to in Article 20 (3)
(b) and (6) (b) of the Code, the application for binding tariff
information shall make express mention of the nomenclature inquestion;
(d) a detailed description of the goods permitting their identification
and the determination of their classification in the customs
nomenclature;
(e) the composition of the goods and any methods of examination
used to determine this, where the classification depends on it;
(f) any samples, photographs, plans, catalogues or other documents
available which may assist the customs authorities in determin-ing the correct classification of the goods in the customs
nomenclature, to be attached as annexes;
(g) the classification envisaged;(h) agreement to supply a translation of any attached document into
the official language (or one of the official languages) of the
Member State concerned if requested by the customs authorities;
(i) any particulars to be treated as confidential;
(j) indication by the applicant whether, to his knowledge, binding
tariff information for identical or similar goods has already beenapplied for, or issued in the Community;
(k) acceptance that the information supplied may be stored on a
database of the Commission; however, apart from Article 15 of
the Code, the provisions governing the protection of informationin force in the Member States shall apply.
(B) Applications for binding origin information shall include the
following particulars:
(a) the holder ’s name and address;!M101993R2454 —EN—01.01.1999 —001.001 —5
(b) the name and address of the applicant where that person is not
the holder;
(c) the applicable legal basis, for the purposes of Articles 22 and 27
of the Code;
(d) a detailed description of the goods and their tariff classification;(e) the composition of the goods and any methods of examination
used to determine this and their ex-works price, as necessary;
(f) the conditions enabling origin to be determined, the materials
used and their origin, tariff classification, corresponding values
and a description of the circumstances (rules on change of tariff
heading, value added, description of the operation or process, orany other specific rule) enabling the conditions in question to bemet; in particular the exact rule of origin applied and the origin
envisaged for the goods shall be mentioned;
(g) any samples, photographs, plans, catalogues or other documents
available on the composition of the goods and their component
materials and which may assist in describing the manufacturing
process or the processing undergone by the materials;
(h) agreement to supply a translation of any attached document into
the official language (or one of the official languages) of the
Member State concerned if requested by the customs authorities;
(i) any particulars to be treated as confidential, whether in relation
to the public or the administrations;
(j) indication by the applicant whether, to his knowledge, binding
tariff information or binding origin information for goods ormaterials identical or similar to those referred to under points (d)
or (f) have already been applied for or issued in the Community;
(k) acceptance that the information supplied may be stored on a
public-access database of the Commission; however, apart from
Article 15 of the Code, the provisions governing the protection
of information in force in the Member States shall apply.
4. Where, on receipt of the application, the customs authorities consider that
it does not contain all the particulars required to give an informed opinion, the
customs authorities shall ask the applicant to supply the required information.
The time limits of three months and 150 days referred to in Article 7 shall runfrom the moment when the customs authorities have all the information
needed to reach a decision; the customs authorities shall notify the applicant
that the application has been received and the date from which the said timelimit will run.
5. The list of customs authorities designated by the Member States to
receive applications for or to issue binding information shall be published in
the‘C’series of the Official Journal of the European Communities .
Article 7
1. Binding information shall be notified to the applicant as soon as possible.
(a) Tariff matters: if it has not been possible to notify binding tariff
information to the applicant within three months of acceptance of theapplication, the customs authorities shall contact the applicant to explain
the reason for the delay and indicate when they expect to be able to notify
the information.
(b) Origin matters: information shall be notified within a time limit of 150
days from the date when the application was accepted.
2. Binding information shall be notified by means of a form conforming to
the specimen shown at Annex 1 (binding tariff information) or Annex 1A
(binding origin information). The notification shall indicate what particulars
will be treated as confidential. The right of appeal referred to in Article 243 ofthe Code shall be mentioned.!M101993R2454 —EN—01.01.1999 —001.001 —6
Article 8
1. A copy of the binding tariff information notified (copy No 2 of Annex 1)
and the facts (copy No 4 of the same Annex), or a copy of the binding origin
information notified and the facts, shall be transmitted to the Commission
without delay by the customs authorities of the Member State concerned.Such transmission shall be effected by electronic means.
2. Where a Member State so requests, the Commission shall send it without
delay the particulars contained in the copy of the form and the other relevant
information. Such transmission shall be effected by electronic means.
CHAPTER 3
Provisions applying in the event of inconsistencies in binding information
Article 9
1. Where different binding information exists:
—the Commission shall, on its own initiative or at the request of the
representative of a Member State, place the item on the agenda of the
Committee for discussion at the meeting to be held the following monthor, failing that, the next meeting,
—in accordance with the Committee procedure, the Commission shall
adopt a measure to ensure the uniform application of nomenclature or
origin rules, as applicable, as soon as possible and within six months
following the meeting referred to in the first indent.
2. For the purpose of applying paragraph 1, binding origin information shall
be deemed to be different where it confers different origin on goods which:
—fall under the same tariff heading and whose origin was determined in
accordance with the same origin rules and,
—have been obtained using the same manufacturing process.
CHAPTER 4
Legal effect of binding information
Article 10
1. Without prejudice to Articles 5 and 64 of the Code, binding information
may be invoked only by the holder.
2. (a) Tariff matters: the customs authorities may require the holder, when
fulfilling customs formalities, to inform the customs authorities that
he is in possession of binding tariff information in respect of thegoods being cleared through customs.
(b) Origin matters: the authorities responsible for checking the
applicability of binding origin information may require the holder,
when completing any formalities, to inform the said authorities that
he is in possession of binding origin information covering the goodsin respect of which the formalities are being completed.
3. The holder of binding information may use it in respect of particular
goods only where it is established:
(a) tariff matters: to the satisfaction of the customs authorities that the goods
in question conform in all respects to those described in the information
presented;
(b) origin matters: to the satisfaction of the authorities referred to in
paragraph 2 (b) that the goods in question and the circumstancesdetermining their origin conform in all respect to those described in theinformation presented.
4. The customs authorities (for binding tariff information) or the authorities
referred to in paragraph 2 (b) (for binding origin information) may ask for the
information to be translated into the official language or one of the officiallanguages of the Member State concerned.!M101993R2454 —EN—01.01.1999 —001.001 —7
Article 11
Binding tariff information supplied by the customs authorities of a Member
State since 1 January 1991 shall become binding on the competent authoritiesof all the Member States under the same conditions.
Article 12
1. On adoption of one of the acts or measures referred to in Article 12 (5) of
the Code, the customs authorities shall take the necessary steps to ensure that
binding information shall thenceforth be issued only in conformity with theact or measure in question.
2. (a) For binding tariff information, for the purposes of paragraph 1 above,
the date to be taken into consideration shall be as follows:
—for the Regulations provided for in Article 12 (5) (a) (i) of the
Code concerning amendments to the customs nomenclature, the
date of their applicability,
—for the Regulations provided for in Article 12 (5) (a) (i) of the
Code and establishing or affecting the classification of goods in
the customs nomenclature, the date of their publication in the ‘L’
series of the Official Journal of the European Communities ,
—for the Regulations provided for in Article 12 (5) (a) (ii) of the
Code concerning amendments to the explanatory notes to the
combined nomenclature, the date of their publication in the ‘C’
series of the Official Journal of the European Communities ,
—for judgments of the Court of Justice of the European
Communities provided for in Article 12 (5) (a) (ii) of the Code,the date of the judgment,
—for the measures provided for in Article 12 (5) (a) (ii) of the
Code concerning the adoption of a classification opinion, oramendments to the explanatory notes to the Harmonized SystemNomenclature by the World Customs Organization, the date of
the Commission communication in the ‘C’series of the Official
Journal of the European Communities .
(b) For binding origin information, for the purposes of paragraph 1, the
date to be taken into consideration shall be as follows:
—for the Regulations provided for in Article 12 (5) (b) (i) of the
Code concerning the determination of the origin of goods and
the rules provided for in Article 12 (5) (b) (ii), the date of their
applicability,
—for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning amendments to the explanatory notes and
opinions adopted at Community level, the date of theirpublication in the ‘C’series of the Official Journal of the
European Communities ,
—for judgments of the Court of Justice of the European
Communities provided for in Article 12 (5) (b) (ii) of the Code,the date of the judgment,
—for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning opinions on origin or explanatory notesadopted by the World Trade Organization, the date given in
the Commission communication in the ‘C’series of the Official
Journal of the European Communities ,
—for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning the Annex to the World Trade Organization ’s
Agreement on rules of origin and those adopted underinternational agreements, the date of their applicability.
3. The Commission shall communicate the dates of adoption of the
measures and acts referred to in this Article to the customs authorities as soon
as possible.!M101993R2454 —EN—01.01.1999 —001.001 —8
CHAPTER 5
Provisions applying in the event of expiry of binding information
Article 13
Where, pursuant to the second sentence of Article 12 (4) and Article 12 (5) of
the Code, binding information is void or ceases to be valid, the customs
authority which supplied it shall notify the Commission as soon as possible
Article 14
1. When a holder of binding information which has ceased to be valid for
reasons referred to in Article 12 (5) of the Code, wishes to make use of the
possibility of invoking such information during a given period pursuant toparagraph 6 of that Article, he shall notify the customs authorities, providing
any necessary supporting documents to enable a check to be made that the
relevant conditions have been satisfied.
2. In exceptional cases where the Commission, in accordance with the
second subparagraph of Article 12 (7) of the Code, adopts a measurederogating from the provisions of paragraph 6 of that Article, or where theconditions referred to in paragraph 1 of this Article concerning the possibility
of continuing to invoke binding tariff information or binding origin
information have not been fulfilled, the customs authorities shall notify theholder in writing.
TITLE III
FA VOURABLE TARIFF TREATMENT BY REASON OF THE NA-
TURE OF GOODS
CHAPTER 1
Goods subject to the condition that they be denatured
Article 16
Classification under the tariff subheadings listed in column 2 of the table
below of the goods listed against each subheading in column 3 shall be subject
to the condition that the goods are denatured so as to make them unfit forhuman consumption, by means of one of the denaturants referred to in column4 used in the quantities indicated in column 5.!M10
!B1993R2454 —EN—01.01.1999 —001.001 —9
Order No CN code DescriptionDenaturant
NameMaximum quantity
to be used in g per
100 kg of product to
be denatured
(1) (2) (3) (4) (5)
1 0408Birds ’eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming
or by boiling in water, moulded, frozen or otherwise preserved, whether or
not containing added sugar or other sweetening matter:
—Egg yolks:Spirit of turpentine 500
Essence of lavender 100
Oil of rosemary 150
Birch oil 100
0408 11 ––Dried: Fish meal of subheading 2301 20 00 of the Combined Nomenclature, having a characteristic
odour and containing by weight in the dry matter at least:
— 62,5 % crude protein and
— 6 % crude lipids (fatty matter)
5 000
0408 11 20 ––– Unfit for human consumption
0408 19 ––Other:
0408 19 20 ––– Unfit for human consumption
–Other:
0408 91 ––Dried:
0408 91 20 ––– Unfit for human consumption
0408 99 ––Other:
0408 99 20 ––– Unfit for human consumption
2 1106 Flour and meal of the dried leguminous vegetables of heading No 0713, of
sogo or of roots or tubers of heading No 0714; flour, meal and powder of
the product of Chapter 8:Fish oil or fish liver oil, filtered but not deodorized or decoloreized, with no additives 1 000
1106 20 –Flour and meal of sogo, roots or tubers of heading No 0714: Fish meal of subheading 2301 20 00 of the combined nomenclature, having a characteristic
odour and containing by weight in the dry matter at least:
1106 20 10 ––Denatured —62,5 % crude protein and
—6 % crude lipids (fatty matter) 5 000!B
!M1
!B1993R2454 —EN—01.01.1999 —001.001 —10
Order No CN code DescriptionDenaturant
Name Maximum quantity
to be used in g per
100 kg of product to
be denatured Chemical name or description Common name Colour index (1)
(1) (2) (3) (4) (5)
3 2501 00 Salt (including table salt and denatured salt) and pure sodium chloride,
whether or not in aqueous solution; or containing added anti-caking or
free-flowing agents; sea waterSodium salt of 4-sulphobenzeneazoresorci-
nol, or 2.4-dihydroxyzobenzene-4-sulphonic
acid (colour: yellow)Chrysoine S 14 270 6
–Common salt (including table salt and denatured salt) and pure sodium
chloride, whether or not in aqueous solution or containing added anti-
caking or free-flowing agentsDisodium salt of 1-(4-sulph-1-phenylazo)-4-
aminobenzene-5-sulphonic acid (colour: yel-
low)Fast yellow AB 13 015 6
––Other:
2501 00 51 ––– Denatured or for industrial uses (including refining) other than the
preservation or preparation of foodstuffs for human or animalconsumptionTetrasodium salt of 1-(4-suplho-1-naphthyla-
zo)-2-naphtol-3,6,8-trisulfonic acid (colour:red)Ponceau 6 R 16 290 1
Tetrabromofluorescein (colour: flourescent
yellow)Eosine 45 380
0,5
Naphtalene Naphtalene — 250
Powdered soap Powdered soap — 1 000
Sodium or potassium dichromate Sodium or potassium di-
chromate— 30
Iron oxide containing not less than 50 % of
Fe2O3 by weight. The iron oxide should bedark red to brown and should take the form ofa fine powder of which at least 90 % passesthrough a sieve having a mesh of 0,10 mmIron oxide — 250
Sodium hypochlorite Sodium hypochlorite — 3 000!
B1993R2454 —EN—01.01.1999 —001.001 —11
Order No CN code DescriptionDenaturant
NameMaximum quantity
to be used in g per
100 kg of product to
be denatured
(1) (2) (3) (4) (5)
4 3502 Albumins, (including concentrates of two or more whey proteins
containing by weight more than 80 % whey proteins, calculated on thedry matter), albuminates and other albumin derivatives:Oil of rosemary (for liquid albumins only) 150
3502 10 –Egg albumin: Crude oil of camphor (for liquid and solid albumins) 2 000
3502 10 10 ––Unfit, or to be rendered unfit, for human consumption White oil of camphor (for liquid and solid albumins) 2 000
3502 90 –Other: Sodium azide (for liquid and solid albumins) 100
––Albumins, other than egg albumin: Diethanolamine (for solid albumins only) 6 000
3502 90 10 ––– Unfit, or to be rendered unfit, for human consumption
(
1) This column contains the numbers corresponding to the Rewe Colour Index, 3rd edition, 1971, Bradford, England.!B1993R2454 —EN—01.01.1999 —001.001 —12
Article 17
Denaturing shall be carried out in such a way as to ensure that the product to
be denatured and the denaturant are homogeneously mixed and cannot be
separated again in a manner which is economically viable.
Article 18
By way of derogation from Article 16, any Member State may temporarily
approve the use of a denaturant not specified in column 4 of the table referred
to in that Article.
In such a case, notification shall be sent to the Commission within 30 days,
giving detailed particulars of such denaturants and of the quantities used. TheCommission shall inform the other Member States as soon as possible.
The question shall be referred to the Committee.If, within 18 months of the date of receipt by the Commission of the
notification, the Committee has not delivered an opinion to the effect that thedenaturant in question should be included in column 4 of the said table, then
use of such denaturant shall forthwith cease in all Member States.
Article 19
This Chapter shall apply without prejudice to Council Directive
70/524/EEC (
1).
CHAPTER 2
Conditions for tariff classification of certain types of seed
Article 20
Classification under the tariff subheadings listed in column 2 of the table
below of the goods listed against each subheading in column 3 shall be subject
to the conditions laid down in Articles 21 to 24.
Order No CN Code Description
1 0701 Potatoes, fresh or chilled
0701 10 00 –Seed
2 0712 Dried vegetables, whole, cut sliced, broken or in powder,
but not further prepared:
0712 90 –other vegetables; mixtures of vegetables:
––sweet corn ( Zea mays var.saccharata ):
0712 90 11 ––– hybrids for sowing
3 1001 Wheat and meslin:
1001 90 –other
1001 90 10 ––spelt for sowing
4 1005 Maize (corn)
1005 10 –Seed:
––hybrid:
1005 10 11 ––– double hybrids and top cross hybrids
1005 10 13 ––– three-cross hybrids
1005 10 15 ––– simple hybrids
1005 10 19 ––– other
5 1006 Rice
1006 10 –rice in the husk (paddy or rough)
1006 10 10 ––for sowing
6 1007 00 Grain sorghum
1007 00 10 –hybrids for sowing
7 1201 00 Soya beans, whether or not broken
1201 00 10 –for sowing!B
(1) OJ No L 270, 14. 2. 1970, p. 1.1993R2454 —EN—01.01.1999 —001.001 —13
Order No CN Code Description
8 1202 Ground-nuts, not roasted or otherwise cooked, whether or
not shelled or broken:
1202 10 –in shell:
1202 10 10 ––for sowing
9 1204 00 Linseed, whether or not broken:
1204 00 10 –for sowing
10 1205 00 Rape or colza seeds, whether or not broken:
1205 00 10 –for sowing
11 1206 00 Sunflower seed, whether or not broken:
1206 00 10 –for sowing
12 1207 Other oil seeds and oleaginous fruits, whether or not
broken:
1207 10 –palm nuts and kernels:
1207 10 10 ––for sowing
13 1207 20 –Cotton seeds:
1207 20 10 ––for sowing
14 1207 30 –Castor oil seeds:
1207 30 10 ––for sowing
15 1207 40 –Sesamum seeds:
1207 40 10 ––for sowing
16 1207 50 –Mustard seeds:
1207 50 10 ––for sowing
17 1207 60 –Safflower seeds:
1207 60 10 ––for sowing
–Other
18 1207 91 ––Poppy seeds:
1207 91 10 ––– for sowing
19 1207 92 ––Shea seeds (karite nuts):
1207 92 10 ––– for sowing
20 1207 99 ––Other:
1207 99 10 ––– for sowing
Article 21
Seed potatoes shall satisfy the conditions laid down on the basis of Article 15
of Council Directive 66/403/EEC (1).
Article 22
Sweet corn, spelt, hybrid maize, rice and sorghum for sowing shall satisfy the
conditions laid down on the basis of Article 16 of Council Directive66/402/EEC (
2).
Article 23
Oil seeds and oleaginous fruits for sowing shall satisfy the conditions laid
down on the basis of Article 15 of Council Directive 69/208/EEC (3).
Article 24
Sweet corn, spelt, hybrid maize, rice, sorghum hybrid, oil seeds and
oleaginous fruits of a kind to which Council Directives 66/402/EEC and
69/208/EEC do not apply shall not be entered in the subheadings indicated inArticle 20 unless the person concerned establishes to the satisfaction of the
competent authorities of the Member States that they are actually intended for
sowing.!B
(1) OJ No 125, 11. 7. 1966, p. 2320.
(2) OJ No 125, 11. 7. 1966, p. 2309.
(3) OJ No L 169, 10. 7. 1969, p. 3.1993R2454 —EN—01.01.1999 —001.001 —14
CHAPTER 3
Conditions for tariff classification of bolting cloth as piece goods
Article 25
The tariff classification of bolting cloth, not made up, falling within CN code
5911 20 00 shall be subject to the condition that it is marked as indicatedbelow.
A mark consisting of a rectangle and its diagonals must be reproduced at
regular intervals along both edges of the fabric without encroaching on the
selvedges, in such a way that the distance between two consecutive marks,
measured between the adjacent ends of the rectangles, is not more than onemetre and that the marks on one edge are staggered so as to be half way
between those on the other edge (the centre of each mark must be equidistant
from the centre of the two nearest marks on the opposite edge). Each mark isto be so positioned that the long sides of the rectangle are parallel to the warpof the fabric (see sketch below).
The thickness of the lines forming the sides of the rectangle must be 5 mm,
and that of the diagonals 7 mm. The rectangle from the outer edge of the lines
must be at least 8 cm in length and 5 cm in width.
The marks must be printed in a single colour contrasting with the colour of the
fabric and must be indelible.
CHAPTER 4
Goods for which a certificate of authenticity or quality, or other certificate,
must be presented
Article 26
1. Classification under the tariff subheadings listed in column 2 of the table
below of the goods listed against each subheading in column 3, imported from
the countries shown in column 5, shall be subject to the presentation of
certificates meeting the requirements specified in Articles 27 to 34.
The certificates are shown in Annexes 2 to 8, as indicated in column 4 of the
table.
Certificates of authenticity apply to grapes, whisky and tobacco, certificates
of designation of origin to wine, and certificates of quality to sodium nitrate.
2. By way of derogation from the provisions or paragraph 1, for port,
Madeira, sherry and Setubal muscatel falling within CN codes 2204 21 41,2204 21 51, 2204 29 41 and 2204 29 51, the approved commercial document
completed and authenticated in accordance with the provisions of Article 9 (2)
of Commission Regulation (EEC) No 986/89 (
1) shall be presented in place of
the certificate of designation of origin.
3. However, tobacco exempt from customs duty on release for free
circulation by virtue of a Community provision shall be classified insubheadings 2401 10 10 to 2401 10 49 and 2401 20 10 to 2401 20 49
without presentation of a certificate of authenticity.
"M1 3!B
(1) OJ No L 106, 18. 4. 1989, p. 1.!A1
!B1993R2454 —EN—01.01.1999 —001.001 —15
!M1
3a. Such a certificate shall be neither issued nor accepted for the tobaccos
listed under order No 6 of the table below, when more than one type is
presented in the same immediate packaging.
4. In respect of the goods listed under Order No 6 in the following table, for
the purposes of this Article:
(a) flue-cured Virginia type tobacco means tobacco which has been cured
under artificial atmospheric conditions by a process of regulating the heatand ventilation without allowing smoke and fumes to come in contactwith the tobacco leaves; the colour of the cured tobacco normally ranges
from lemon to very dark orange or red. Other colours and combinations
of colours frequently result from variations in maturity or cultural andcuring techniques;
(b) light air-cured Burley type tobacco (including Burley hybrids) means
tobacco which has been cured under natural atmospheric conditions and
does not carry the odour of smoke or fumes if supplemental heat or air
circulation has been applied; the leaves normally range from light tan toreddish colour. Other colours and combinations of colours frequentlyresult from variations in maturity or cultural and curing techniques;
(c) light air-cured Maryland type tobacco means tobacco which has been
cured under natural atmospheric conditions and does not carry the odour
of smoke or fumes if supplemental heat or air circulation has been
applied; the leaves normally range from a light-yellow to deep cherry redcolour. Other colours and combinations of colours frequently result from
variations in maturity or cultural and curing techniques;
(d) fire-cured tobacco means tobacco which has been cured under artificial
atmospheric conditions by the use of open fires from which wood smoke
has been partly absorbed by the tobacco. Fire-cured tobacco leaves arenormally thicker than leaves of Burley, flue-cured, or Maryland from thecorresponding stalk position. Colours normally range from yellowish-
brown to very dark brown. Other colours and combinations of colours
frequently result from variations in maturity or cultural and curingtechniques.!B1993R2454 —EN—01.01.1999 —001.001 —16
Order No CN code DescriptionAnnex
NoExporting country
Issuing body NamePlace where es-
tablished
(1) (2) (3) (4) (5) (6) (7)
1 0806 Grapes, fresh or dried: 2 United States of America United States Department of Agriculture or its authorized offices (1) Washington
DC
0806 10 –Fresh
––Table grapes
––– From 1 November to 14 July:
0806 10 11 –––– Of the variety Emperor ( vitis vinifera cv ) from
1 December to 31 January
2 2106 Food preparations not elsewhere specified or in-
cluded:3 Switzerland Union suisse du commerce de fromage SA/Schweizerische K äseunion AG/
Unione svizzera per il commercio del fromaggio SABerne
2106 90 –Other:
2106 90 10 ––Cheese fondues "A1
3"A1 3 "A1
3!B1993R2454 —EN—01.01.1999 —001.001 —17
Order No CN code DescriptionAnnex
NoExporting country
Issuing bodyName
Place where es-
tablished
Name of wine
(1) (2) (3) (4) (5) (6) (7)
3 2204 Wine of fresh grapes, including fortified wines; grape
must other than that of heading No 2009:
–Other wine; grape must with fermentation pre-
vented or arrested by the addition of alcohol:
2204 21 ––in containers holding 2 or less
––– Other:
–––– Of an actual alcoholic strength by volume
exceeding 15 % vol but not exceeding 18 %vol
2204 21 41 ––––– Tokay (Aszu and Szamorodni) 4 Hungary Tokay (Aszu, Szamorod-
ni)Orszagos Borminosito Intezet Budapest, II, Fren-
kel, Leo Utca 1 (National Institute for the approval
of Wines)Budapest
–––– Of an actual alcoholic strength by volume
exceeding 18 % vol but not exceeding 22 %
vol:
2204 21 51 ––––– Tokay (Aszu et Szamorodni)
2204 29 ––Other:
––– Other:
–––– Of an actual alcoholic strength by volume
exceeding 15 % vol but not exceeding 18 %
vol:
2204 29 45 ––––– Tokay (Aszu et Szamorodni)
–––– Of an actual alcoholic strength by volume
exceeding 18 % vol but not exceeding 22 %
vol:
2204 29 55 ––––– Tokay (Aszu et Szamorodni)!
B1993R2454 —EN—01.01.1999 —001.001 —18
Order No CN code DescriptionAnnex
NoExporting country
Issuing body NamePlace where es-
tablished
(1) (2) (3) (4) (5) (6) (7)
4 2208 Undenatured ethyl alcohol of an actual alcoholic
strength by volume of less than 80 % vol; spirits,liqueurs and other spirituous beverages; compoundalcoholic preparations of a kind used for themanufacture of beverages:United States of America United States Department of the Treasury, Bureau of Alcohol, Tobacco and
Firearms or its authorized regional offices (
1)Washington
DC
2208 30 –Whiskies:
––Bourbon whiskey, in containers holding:
2208 30 11 ––– 2 litres or less
2208 30 19 ––– More than 2 litres
"A1
3
6 2401 Unmanufactured tobacco; tobacco refuse: 7 United States of America Tobacco Association of the United States or its authorized offices (1) Raleigh, North
Carolina
2401 10 –Tobacco, not stemmed/stripped:
––Flue-cured Virginia type and light air-cured
Burley type tobacco (including Burley hybrids);light air-cured Maryland type and fire-curedtobacco:Canada Directorate General Food Production and Inspection, Agriculture Branch,
Canada, or its authorized offices (
1)Ottawa
2401 10 10 ––– Flue-cured Virginia type Direction g énérale de la production et de l ’inspection, section agriculture,
Canada, or its authorized offices (1)
2401 10 20 ––– Light air-cured Burley type (including Burley
hybrid)
2401 10 30 ––– Light air-cured Maryland type Argentina C ámara del Tabaco de Salta or its authorized offices (1) Salta
––– Fire-cured tobacco: C ámara del Tabaco de Jujuy or its authorized offices (1)S a n S a l v a d o r
de Jujuy
2401 10 41 –––– Kentucky type C ámara de Comercio Exterior de Misiones or its authorized offices (1) Posadas
2401 10 49 –––– Other
2401 20 –Tobacco, partly or wholly stemmed/stripped: Bangladesh Ministry of Agriculture, Department of Agriculture Extension, Cash Crop
Division, or its authorized offices (1)Dacca!B1993R2454 —EN—01.01.1999 —001.001 —19
(1) (2) (3) (4) (5) (6) (7)
6(con’t) ––Flue-cured Virginia type and light air-cured
Burley type tobacco (including Burley hybrids);light air-cured Maryland type and fire-curedtobaccoBrazil "
M1—Secretariat do com ércio exterior 3or its authorized offices (1)"M1 Rio de
Janeiro3
2401 20 10 ––– Flue-cured Virginia type "M1—Federa ção das ind ústrias do Rio Grande do Sul 3or its authorized
offices (1)"M1 Porto
Alegre3
2401 20 20 ––– Light air-cured Burley type (including Burley
hybrids)"M1—Federa ção das ind ústrias do Estado do Paran á3or its authorized
offices (1)"M1 Curitiba
3
2401 20 30 ––– Light air-cured Maryland type "M1—Federa çáo das ind ústrias do Estado de Santa Catarina. 3 or its
authorized offices (1)"M1 Flor-
ianópolis3
––– Fire-cured tobacco: China Shanghai Import and Export Commodity Inspection Bureau of the People ’s
Republic of China or its authorized offices (1)Shanghai
2401 20 41 –––– Kentucky type Shandong Import and Export Commodity Inspection Bureau of the People ’s
Republic of China or its authorized offices (1)Qingdao
2401 20 49 –––– Other Hubei Import and Export Commodity Inspection Bureau of the People ’s
Republic of China or its authorized offices (1)Hankou
Guangdong Import and Export Commodity Inspection Bureau of the People ’s
Republic of China or its authorized offices (1)Guangzhou
Liaoning Import and Export Commodity Inspection Bureau of the People ’s
Republic of China or its authorized offices (1)Dalian
Yunnan Import and Export Commodity Inspection Bureau of the People ’s
Republic of China or its authorized offices (1)Kunming
Shenzhan Import and Export Commodity Inspection Bureau of the People ’s
Republic of China or its authorized offices (1)Shenzhan
Hainan Import and Export Commodity Inspection Bureau of the People ’s
Republic of China or its authorized offices (1)Hainan
Colombia Superintendencia de Industria y Comercio —Divisi ón de Control de Normas y
Calidades or its authorized offices (1)Bogota
Cuba Empresa Cubana del Tabaco ‘“Cubatabaco ’’’or its authorized offices (1) Havana
Guatemala Direcci ón de Comercio Interior y Exterior del Ministerio de Econom ía or its
authorized offices (1)Guatemala City
India Tobacco Board or its authorized offices (1) Guntur
Indonesia Lembags Tembakou or its authorized offices (1):
—Lembags Tembakou
Sumatra UtaraMedan
—Lembags Tembakou
Jawa TengahSala
—Lembags Tembakou
Jawa Timur ISurabaya!B1993R2454 —EN—01.01.1999 —001.001 —20
(1) (2) (3) (4) (5) (6) (7)
6(con’t) —Lembags Tembakou
Java Timur IIJembery
Mexico Secretar ía de Comercio or its authorized offices (1) Mexico City
Philippines Philippine Virgina Tobacco Administration or its authorized offices (1) Quezon City
South Korea "M1Korea Tobacco and Ginseng corporation 3or its authorized offices (1)"M1 Taejon
3
Sri Lanka Department of Commerce or its authorized offices (1) Colombo
Switzerland Administration f édérale des Douanes, Section de l ’imposition du tabac, or its
authorized offices (1)Berne
Thailand Department of Foreign Trade, Ministry of Commerce, or its authorized
offices (1)Bangkok
7 3102 Mineral or chemical fertilizers, nitrogenous: 8 Chile Servicio National de Geolog ía y Miner ía Santiago
3102 50 –Sodium nitrate:
3102 50 10 ––Natural sodium nitrate
3105 Mineral or chemical fertilizers containing two or three
of the fertilizing elements nitrogen, phosphorus and
potassium; other fertilizers; goods of this chapter intablets or similar form or in packages of a grossweight not exceeding 10 kg:
3105 90 –Other
3105 90 10 ––Natural potassic sodium nitrate, consisting of a
natural mixture of sodium nitrate and potassiumnitrate (the proportion of potassium nitrate may beas high as 44 %), of a total nitrogen content notexceeding 16,3 % by weight on the dry anhydrous
product
(
1) When an authorized office is in a place other than that given in column 7 as the place where the headquarters of the relevent issuing body is established , the State concerned
given in column 5 shall send the name and address of this authorized office to the Commission of the European Communities, which shall inform the custom s authorities of
the Member States thereof.!B1993R2454 —EN—01.01.1999 —001.001 —21
Article 27
1. The certificates shall correspond to the specimens in the appropriate
annexes indicated in column 4 of the table referred to in Article 26. They shallbe printed and completed in one of the official languages of the European
Economic Community and, where appropriate, in an official language of the
exporting country.
2. Certificates shall measure approximately 210 297 millimetres.
The paper used shall be:
—in the case of the goods listed under Order No 3 in the table referred to in
Article 26, white paper free of mechanical pulp, dressed for writingpurposes and weighing not less than 55 g/m
2and not more than 65 g/m2.
The front of the certificate shall have a printed guilloche pattern
background in pink, such as to reveal any falsification by mechanical or
chemical means,
—in the case of the goods listed under Order No 4 in the table referred to in
Article 26, white paper with a yellow border weighing not less than
40 g/m2,
—in the case of the other goods in the table, white paper weighing at least
40 g/m2.
3. In the case of the goods listed under Order No 3 in the table referred to in
Article 26, the borders of the certificate may bear decorative designs on theirouter edge in a band not exceeding 13 millimetres in width.
4. In the case of goods referred to under Order No 2 in the table referred to
in Article 26, the certificate shall be made out in one original and two copies.The original shall be white, the first copy pink and the second copy yellow.
5. In the case of the goods listed under Order No 2 of the table referred to in
Article 26, each certificate shall bear an individual serial number given by theissuing body, followed by the nationality symbol appropriate to that body.
The copies shall bear the same serial number and nationality symbol as the
original.
6. The customs authorities of the Member State where the goods are
declared for release for free circulation may require a translation of the
certificate.
Article 28
The certificate shall be completed either in typescript or in manuscript. In the
latter case it shall be completed in ink using block capitals.
Article 29
1. The certificate or, in the case of split consignments of the goods listed
under Order Nos 1, 6 and 7 in the table referred to in Article 26, a photocopyof the certificate, as provided for in Article 34, shall be presented to the
customs authorities of the importing Member State, together with the goods to
which it relates, within the following time limits, running from the date ofissue of the certificate:
—two months, in the case of the goods listed under Order No 2 in the table,
—three months, in the case of the goods listed under Order Nos 1, 3 and 4 in
the table,
—six months, in the case of the goods listed under Order No 7 in the table,
—24 months, in the case of the goods listed under Order No 6 in the table.
2. In the case of the goods listed under Order No 2 in the table referred to in
Article 26:
—the original and the first copy of the certificate shall be presented to the
appropriate authorities,!B
!A1
!B
!A1
!B1993R2454 —EN—01.01.1999 —001.001 —22
—the second copy of the certificate shall be sent by the issuing body direct
to the customs authorities of the importing Member State.
Article 30
1. A certificate shall be valid only if it is duly endorsed by an issuing body
appearing in column 6 of the table referred to in Article 26.
2. A duly endorsed certificate is one which shows the place and date of
issue and bears the stamp of the issuing body and the signature of the personor persons empowered to sign it.
Article 31
1. An issuing body may appear in the table referred to in Article 26 only if:
(a) it is recognized as such by the exporting country;(b) it undertakes to verify the particulars shown in certificates;
(c) it undertakes to provide the Commission and Member States, on request,
with all appropriate information to enable an assessment to be made of
the particulars shown in the certificates.
2. The table referred to in Article 26 shall be revised when the condition laid
down in paragraph 1 (a) is no longer fulfilled or when an issuing body fails tofulfil one or more of its obligations.
Article 32
Invoices presented in support of declarations for free circulation shall bear the
serial number or numbers of the corresponding certificate(s).
Article 33
The countries listed in column 5 of the table referred to in Article 26 shall
send the Commission specimens of the stamps used by their issuing body or
bodies and authorized offices. The Commission shall communicate this
information to the customs authorities of the Member States.
Article 34
In the case of the goods listed under Order Nos 1, 6 and 7 in the table referred
to in Article 26, where a consignment is split the original certificate shall bephotocopied for each part consignment. The photocopies and the originalcertificate shall be presented to the customs office where the goods are
located.
Each photocopy shall indicate the name and address of the consignee and be
marked in red ‘Extract valid for …kg’(in figures and letters) together with
the place and date of the splitting. These statements shall be authenticated bythe customs office stamp and the signature of the customs official responsible.
Particulars relating to the splitting of the consignment shall be entered on the
original certificate, which shall be retained by the customs office concerned.!B1993R2454 —EN—01.01.1999 —001.001 —23
TITLE IV
ORIGIN OF GOODS
CHAPTER 1
Non-preferential origin
Section 1
Working or processing conferring origin
Article 35
This chapter lays down, for textiles and textile articles falling within Section
XI of the combined nomenclature, and for certain products other than textilesand textile articles, the working or processing which shall be regarded assatisfying the criteria laid down in Article 24 of the Code and shall confer on
the products concerned the origin of the country in which they were carried
out.
‘Country ’means either a third country or the Community as appropriate.
Subsection 1
Textiles and textile articles falling within Section XI of the combined
nomenclature
Article 36
For textiles and textile articles falling within Section XI of the combined
nomenclature, a complete process, as specified in Article 37, shall be
regarded as a working or processing conferring origin in terms of Article 24of the Code.
Article 37
Working or processing as a result of which the products obtained receive a
classification under a heading of the combined nomenclature other than those
covering the various non-originating materials used shall be regarded as
complete processes.
However, for products listed in Annex 10, only the specific processes referred
to in column 3 of that Annex in connection with each product obtained shallbe regarded as complete, whether or not they involve a change of heading.
The method of applying the rules in Annex 10 is described in the introductory
notes in Annex 9.
Article 38
For the purposes of the preceding Article, the following shall in any event be
considered as insufficient working or processing to confer the status oforiginating products whether or not there is a change of heading:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading out, drying, removal
of damaged parts and like operations);
(b) simple operations consisting of removal of dust, sifting or screening,
sorting, classifying, matching (including the making-up of sets ofarticles), washing, cutting up;
(c) (i) changes of packing and breaking-up and assembly of consignments;
(ii) simple placing in bags, cases, boxes, fixing on cards or boards, etc.,
and all other simple packing operations;
(d) the affixing of marks, labels or other like distinguishing signs on products
or their packaging;
(e) simple assembly of parts of products to constitute a complete product;(f) a combination of two or more operations specified in (a) to (e).!B1993R2454 —EN—01.01.1999 —001.001 —24
Subsection 2
Products other than textiles and textile articles falling within Section XI
of the combined nomenclature
Article 39
In the case of products obtained which are listed in Annex 11, the working or
processing referred to in column 3 of the Annex shall be regarded as a processor operation conferring origin under Article 24 of the Code.
The method of applying the rules set out in Annex 11 is described in the
introductory notes in Annex 9.
Subsection 3
Common provisions for all products
Article 40
Where the lists in Annexes 10 and 11 provide that origin is conferred if the
value of the non-originating materials used does not exceed a givenpercentage of the ex-works price of the products obtained, such percentageshall be calculated as follows:
—‘ value ’means the customs value at the time of import of the
non-originating materials used or, if this is not known and cannot be
ascertained, the first ascertainable price paid for such materials in the
country of processing,
—‘ ex-works price ’means the ex-works price of the product obtained minus
any internal taxes which are, or may be, repaid when such product is
exported,
—‘ value acquired as a result of assembly operations ’means the increase in
value resulting from the assembly itself, together with any finishing andchecking operations, and from the incorporation of any parts originatingin the country where the operations in question were carried out,
including profit and the general costs borne in that country as a result of
the operations.
Section 2
Implementing provisions relating to spare parts
Article 41
1. Accessories, spare parts or tools delivered with any piece of equipment,
machine, apparatus or vehicle which form part of its standard equipment shall
be deemed to have the same origin as that piece of equipment, machine,apparatus or vehicle.
"M12.3Essential spare parts for use with any piece of equipment,
machine, apparatus or vehicle put into free circulation or previously exportedshall be deemed to have the same origin as that piece of equipment, machine,
apparatus or vehicle provided the conditions laid down in this section are
fulfilled.
Article 42
The presumption of origin referred to in the preceding Article shall be
accepted only:
—if this is necessary for importation into the country of destination,
—if the incorporation of the said essential spare parts in the piece of
equipment, machine, apparatus or vehicle concerned at the production
stage would not have prevented the piece of equipment, machine,
apparatus or vehicle from having Community origin or that of the countryof manufacture.!B
!M1
!B1993R2454 —EN—01.01.1999 —001.001 —25
Article 43
For the purposes of Article 41:
(a)‘piece of equipment, machine, apparatus or vehicle ’means goods listed
in Sections XVI, XVII and XVIII of the combined nomenclature;
(b)‘essential spare parts ’means parts which are:
—components without which the proper operation of the goods referred
to in (a) which have been put into free circulation or previouslyexported cannot be ensured, and
—characteristic of those goods, and
—intended for their normal maintenance and to replace parts of the
same kind which are damaged or have become unserviceable.
Article 44
Where an application is presented to the competent authorities or authorized
agencies of the Member States for a certificate of origin for essential spareparts within the meaning of Article 41, box 6 (Item number, marks, numbers,number and kind of packages, description of goods) of that certificate and the
application relating thereto shall include a declaration by the person
concerned that the goods mentioned therein are intended for the normalmaintenance of a piece of equipment, machine, apparatus or vehiclepreviously exported, together with the exact particulars of the said piece of
equipment, machine, apparatus or vehicle.
Whenever possible, the person concerned shall also give the particulars of the
certificate of origin (issuing authority, number and date of certificate) undercover of which was exported the piece of equipment, machine, apparatus orvehicle for whose maintenance the parts are intended.
Article 45
Where the origin of essential spare parts within the meaning of Article 41
must be proved for their release for free circulation in the Community by theproduction of a certificate of origin, the certificate shall include the
particulars referred to in Article 44.
Article 46
In order to ensure application of the rules laid down in this section, the
competent authorities of the Member States may require additional proof, inparticular:
—production of the invoice or a copy of the invoice relating to the piece of
equipment, machine, apparatus or vehicle put into free circulation or
previously exported,
—the contract or a copy of the contract or any other document showing that
delivery is being made as part of the normal maintenance service.
Section 3
Implementing provisions relating to certificates of origin
Subsection 1
Provisions relating to universal certificates of origin
Article 47
When the origin of a product is or has to be proved on importation by the
production of a certificate of origin, that certificate shall fulfil the following
conditions:
(a) it shall be made out by a reliable authority or agency duly authorized for
that purpose by the country of issue;!B1993R2454 —EN—01.01.1999 —001.001 —26
(b) it shall contain all the particulars necessary for identifying the product to
which it relates, in particular:
—the number of packages, their nature, and the marks and numbers
they bear,
—the type of product,
—the gross and net weight of the product; these particulars may,
however, be replaced by others, such as the number or volume, when
the product is subject to appreciable changes in weight duringcarriage or when its weight cannot be ascertained or when it isnormally identified by such other particulars,
—the name of the consignor;
(c) it shall certify unambiguously that the product to which it relates
originated in a specific country.
Article 48
1. A certificate of origin issued by the competent authorities or authorized
agencies of the Member States shall comply with the conditions prescribed by
Article 47 (a) and (b).
2. The certificates and the applications relating to them shall be made out
on forms corresponding to the specimens in Annex 12.
3. Such certificates of origin shall certify that the goods originated in the
Community.
However, when the exigencies of export trade so require, they may certify that
the goods originated in a particular Member State.
If the conditions of Article 24 of the Code are fulfilled only as a result of a
series of operations or processes carried out in different Member States, thegoods may only be certified as being of Community origin.
Article 49
Certificates of origin shall be issued upon written request of the person
concerned.
Where the circumstances so warrant, in particular where the applicant
maintains a regular flow of exports, the Member States may decide not to
require an application for each export operation, on condition that the
provisions concerning origin are complied with.
Where the exigencies of trade so require, one or more extra copies of an
origin certificate may be issued.
Such copies shall be made out on forms corresponding to the specimen in
Annex 12.
Article 50
1. The certificate shall measure 210 ×297 mm. A tolerance of up to minus
5 mm or plus 8 mm in the length shall be allowed. The paper used shall be
white, free of mechanical pulp, dressed for writing purposes and weigh at
least 64 g/m
2or between 25 and 30 g/m2where air-mail paper is used. It shall
have a printed guilloche pattern background in sepia such as to reveal anyfalsification by mechanical or chemical means.
2. The application form shall be printed in the official language or in one or
more of the official languages of the exporting Member State. The certificateof origin form shall be printed in one or more of the official languages of theCommunity or, depending on the practice and requirements of trade, in any
other language.
3. Member States may reserve the right to print the certificate of origin
forms or may have them printed by approved printers. In the latter case, eachcertificate must bear a reference to such approval. Each certificate of originform must bear the name and address of the printer or a mark by which the
printer can be identified. It shall also bear a serial number, either printed or
stamped, by which it can be identified.!B1993R2454 —EN—01.01.1999 —001.001 —27
Article 51
The application form and the certificate of origin shall be completed in
typescript or by hand in block capitals, in an identical manner, in one of the
official languages of the Community or, depending on the practice andrequirements of trade, in any other languages.
Article 52
Each origin certificate referred to in Article 48 shall bear a serial number by
which it can be identified. The application for the certificate and all copies ofthe certificate itself shall bear the same number.
In addition, the competent authorities or authorized agencies of the Member
States may number such documents by order of issue.
Article 53
The competent authorities of the Member States shall determine what
additional particulars, if any, are to be given in the application. Suchadditional particulars shall be kept to a strict minimum.
Each Member State shall inform the Commission of the provisions it adopts in
pursuance of the preceding paragraph. The Commission shall immediatelycommunicate this information to the other Member States.
Article 54
The competent authorities or authorized agencies of the Member States which
have issued certificates of origin shall retain the applications for a minimum
of two years.
However, applications may also be retained in the form of copies thereof,
provided that these have the same probative value under the law of the
Member State concerned.
Subsection 2
Specific provisions relating to certificates of origin for certain agricul-
tural products subject to special import arrangements
Article 55
Articles 56 to 65 lay down the conditions for use of certificates of origin
relating to agricultural products originating in third countries for which
special non-preferential import arrangements have been established, in so far
as these arrangements refer to the following provisions.
(a) Certificates of origin
Article 56
1. Certificates of origin relating to agricultural products originating in third
countries for which special non-preferential import arrangements areestablished shall be made out on a form conforming to the specimen in
Annex 13.
2. Such certificates shall be issued by the competent governmental
authorities of the third countries concerned, hereinafter referred to as theissuing authorities, if the products to which the certificates relate can beconsidered as products originating in those countries within the meaning of
the rules in force in the Community.
3. Such certificates shall also certify all necessary information provided for
in the Community legislation governing the special import arrangementsreferred to in Article 55.
4. Without prejudice to specific provisions under the special import
arrangements referred to in Article 55 the period of validity of the certificates
of origin shall be ten months from the date of issue by the issuing authorities.!B1993R2454 —EN—01.01.1999 —001.001 —28
Article 57
1. Certificates of origin drawn up in accordance with the provisions of this
subsection shall consist only of a single sheet identified by the word ‘original ’
next to the title of the document.
If additional copies are necessary, they shall bear the designation ‘copy ’next
to the title of the document.
2. The competent authorities in the Community shall accept as valid only
the original of the certificate of origin.
Article 58
1. The certificate of origin shall measure 210 ×297 mm; a tolerance of up
to plus 8 mm or minus 5 mm in the length may be allowed. The paper usedshall be white, not containing mechanical pulp, and shall weigh not less than
40 g/m
2. The face of the original shall have a printed yellow guilloche pattern
background making any falsification by mechanical or chemical meansapparent.
2. The certificates shall be printed and completed in one of the official
languages of the Community.
Article 59
1. The certificate shall be completed in typescript or by means of a
mechanical data-processing system, or similar procedure.
2. Entries must not be erased or overwritten. Any changes shall be made by
crossing out the wrong entry and if necessary adding the correct particulars.Such changes shall be initialled by the person making them and endorsed by
the issuing authorities.
Article 60
1. Box 5 of the certificates of origin issued in accordance with Articles 56 to
59 shall contain any additional particulars which may be required for the
implementation of the special import arrangements to which they relate as
referred to in Article 56 (3).
2. Unused spaces in boxes 5, 6 and 7 shall be struck through in such a way
that nothing can be added at a later stage.
Article 61
Each certificate of origin shall bear a serial number, whether or not printed, by
which it can be identified, and shall be stamped by the issuing authority and
signed by the person or persons empowered to do so.
The certificate shall be issued when the products to which it relates are
exported, and the issuing authority shall keep a copy of each certificateissued.
Article 62
Exceptionally, the certificates of origin referred to above may be issued after
the export of the products to which they relate, where the failure to issue them
at the time of such export was a result of involuntary error or omission or
special circumstances.
The issuing authorities may not issue retrospectively a certificate of origin
provided for in Articles 56 to 61 until they have checked that the particulars in
the exporter ’s application correspond to those in the relevant export file.
Certificates issued retrospectively shall bear one of the following:—expedido a posteriori ,
—udstedt efterf ølgende,
—Nachtr äglich ausgestellt,
—Εκδ(omikronθέν εκ των υστέρων,
—Issued retrospectively,!B1993R2454 —EN—01.01.1999 —001.001 —29
—Délivréa posteriori ,
—rilasciato a posteriori ,
—afgegeven a posteriori ,
—emitido a posteriori ,
—annettu j älkikäteen —utfärdat i efterhand,
—utfärdat i efterhand.
in the ‘Remarks ’box.
(b) Administrative cooperation
Article 63
1. Where the special import arrangements for certain agricultural products
provide for the use of the certificate of origin laid down in Articles 56 to 62,
the entitlement to use such arrangements shall be subject to the setting up of
an administrative cooperation procedure unless specified otherwise in thearrangements concerned.
To this end the third countries concerned shall send the Commission of the
European Communities:
—the names and addresses of the issuing authorities for certificates of
origin together with specimens of the stamps used by the said authorities,
—the names and addresses of the government authorities to which requests
for the subsequent verification of origin certificates provided for in
Article 64 below should be sent.
The Commission shall transmit all the above information to the competent
authorities of the Member States.
2. Where the third countries in question fail to send the Commission the
information specified in paragraph 1, the competent authorities in the
Community shall refuse access entitlement to the special import arrange-
ments.
Article 64
1. Subsequent verification of the certificates of origin referred to in Articles
56 to 62 shall be carried out at random and whenever reasonable doubt hasarisen as to the authenticity of the certificate or the accuracy of the
information it contains.
For origin matters the verification shall be carried out on the initiative of the
customs authorities.
For the purposes of agricultural rules, the verification may be carried out,
where appropriate, by other competent authorities.
2. For the purposes of paragraph 1, the competent authorities in the
Community shall return the certificate of origin or a copy thereof to the
governmental authority designated by the exporting country, giving, where
appropriate, the reasons of form or substance for an enquiry. If the invoice hasbeen produced, the original or a copy thereof shall be attached to the returnedcertificate. The authorities shall also provide any information that has been
obtained suggesting that the particulars given on the certificates are
inaccurate or that the certificate is not authentic.
Should the customs authorities in the Community decide to suspend the
application of the special import arrangements concerned pending the resultsof the verification they shall grant release of the products subject to such
precautions as they consider necessary.
Article 65
1. The results of subsequent verifications shall be communicated to the
competent authorities in the Community as soon as possible.!B
!A1
!B1993R2454 —EN—01.01.1999 —001.001 —30
The said results must make it possible to determine whether the origin
certificates remitted in the conditions laid down in Article 64 above apply tothe goods actually exported and whether the latter may actually give rise toapplication of the special importation arrangements concerned.
2. If there is no reply within a maximum time limit of six months to requests
for subsequent verification, the competent authorities in the Community shalldefinitively refuse to grant entitlement to the special import arrangements.
CHAPTER 2
Preferential origin
Article 66
For the purposes of this Chapter:
(a)‘manufacture ’means any kind of working or processing including
assembly or specific operations;
(b)‘material ’means any ingredient, raw material, component or part, etc.,
used in the manufacture of the product;
(c)‘product ’means the product being manufactured, even if it is intended for
later use in another manufacturing operation;
(d)‘goods ’means both materials and products;
(e)‘customs value ’means the value as determined in accordance with the
1994 Agreement on implementation of Article VII of the GeneralAgreement on Tariffs and Trade (WTO Agreement on customs
valuation);
(f)‘ex-works price ’in the lists in Annexes 15, 19 and 20 means the price
paid to the manufacturer in whose undertaking the last working or
processing is carried out, provided the price includes the value of all
materials used, minus any internal taxes which are, or may be, repaidwhen the product obtained is exported;
(g)‘value ’in the lists in Annexes 15, 19 and 20 means the customs value at
the time of importation of the non-originating materials used or, if this is
not known and cannot be ascertained, the first ascertainable price paid forthe materials in the Community or in the beneficiary country within themeaning of Article 67 (1) or the beneficiary republic or territory within
the meaning of Article 98 (1). Where the value of the originating
materials used needs to be established, this subparagraph shall be appliedmutatis mutandis ;
(h)‘chapters ’and‘headings ’mean the chapters and the headings (four-digit
codes) used in the nomenclature which makes up the HarmonizedSystem;
(i)‘classified ’refers to the classification of a product or material under a
particular heading;
(j)‘consignment ’means products which are either sent simultaneously from
one exporter to one consignee or covered by a single transport documentcovering their shipment from the exporter to the consignee or, in absence
of such a document, by a single invoice.
Section 1
Generalized system of preferences
Subsection 1
Definition of the concept of originating products
Article 67
1. For the purposes of the provisions concerning generalized tariff
preferences granted by the Community to products originating in developing!B
!M101993R2454 —EN—01.01.1999 —001.001 —31
countries (hereinafter referred to as ‘beneficiary countries ’), the following
shall be considered to originate in a beneficiary country:
(a) products wholly obtained in that country, within the meaning of Article
68;
(b) products obtained in that country in the manufacture of which products
other than those referred to in (a) are used, provided that the said productshave undergone sufficient working or processing within the meaning of
Article 69.
2. For the purposes of this section, products originating in the Community,
within the meaning of paragraph 3, which are subject in a beneficiary country
to working or processing going beyond that described in Article 70, shall beconsidered as originating in that beneficiary country.
3. Paragraph 1 shall apply mutatis mutandis in order to establish the origin
of the products obtained in the Community.
4. In so far as Norway and Switzerland grant generalized tariff preferences
to products originating in the beneficiary countries referred to in paragraph 1
and apply a definition of the concept of origin corresponding to that set out inthis Section, products originating in the Community, Norway or Switzerlandwhich are subject in a beneficiary country to working or processing going
beyond that described in Article 70 shall be considered as originating in that
beneficiary country.
The provisions of the first subparagraph shall only apply to products
originating in the Community, Norway or Switzerland (according to the rulesof origin relative to the tariff preferences in question) which are exported
directly to the beneficiary country.
The Commission shall publish in the Official Journal of the European
Communities (‘C’Series) the date from which the provisions laid down in the
first and second subparagraphs shall apply.
5. The provisions of paragraph 4 shall apply on condition that Norway and
Switzerland grant, by reciprocity, the same treatment to Community products.
Article 68
1. The following shall be considered as wholly obtained in a beneficiary
country or in the Community:
(a) mineral products extracted from its soil or from its seabed;(b) vegetable products harvested there;(c) live animals born and raised there;(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside the
territorial waters by their vessels;
(g) products made on board their factory ships exclusively from the products
referred to in (f);
(h) used articles collected there fit only for the recovery of raw materials;
(i) waste and scrap resulting from manufacturing operations conducted
there;
(j) products extracted from the seabed or below the seabed which is situated
outside their territorial waters but where it has exclusive exploitation
rights;
(k) goods produced there exclusively from products specified in (a) to (j).2. The terms ‘their vessels ’and‘their factory ships ’in paragraph 1 (f) and
(g) shall apply only to vessels and factory ships:
—which are registered or recorded in the beneficiary country or in a
Member State,
—which sail under the flag of a beneficiary country or of a Member State,
—which are owned to the extent of at least 50 % by nationals of the
beneficiary country or of Member States or by a company having its head!M101993R2454 —EN—01.01.1999 —001.001 —32
office in the that country or in one of those Member States, of which the
manager or managers, chairman of the board of directors or of thesupervisory board, and the majority of the members of such boards arenationals of that beneficiary country or of the Member States and of
which, in addition, in the case of companies, at least half the capital
belongs to that beneficiary country or to the Member States or to publicbodies or nationals of that beneficiary country or to the Member States,
—of which the master and officers are nationals of the beneficiary country
or of the Member States,
and
—of which at least 75 % of the crew are nationals of the beneficiary country
or of the Member States.
3. The terms ‘beneficiary country ’and‘Community ’shall also cover the
territorial waters of that country or of the Member States.
4. Vessels operating on the high seas, including factory ships on which the
fish caught is worked or processed, shall be considered as part of the territoryof the beneficiary country or of the Member State to which they belong,
provided that they satisfy the conditions set out in paragraph 2.
Article 69
1. For the purpose of Article 67, non-originating materials shall be
considered to be sufficiently worked or processed when the product obtained
is classified in a heading which is different from those in which all the
non-originating materials used in its manufacture are classified, subject toparagraph 2.
2. For a product mentioned in columns 1 and 2 of the list set out at Annex
15, the conditions given in column 3 for the product concerned must befulfilled instead of the rule in paragraph 1.
Article 70
The following operations shall be considered as insufficient working or
processing to confer the status of originating products, regardless of whetheror not the requirements of Article 69 (1) are satisfied:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading-out, drying, chilling,placing in salt, sulphur dioxide or other aqueous solutions, removal of
damaged parts, and like operations);
(b) simple operations consisting of removal of dust, sifting or screening,
sorting, classifying, matching (including the making-up of sets of
articles), washing, painting, cutting up;
(c) (i) changes of packing and breaking up and assembly of packages,
(ii) simple placing in bottles, flasks, bags, cases, fixing on cards or
boards, etc., and all other simple packing operations;
(d) the affixing of marks, labels or other like distinguishing signs on products
or their packaging;
(e) simple mixing of products, whether or not of different kinds, where one
or more components of the mixture do not meet the conditions laid down
in this section to enable them to be considered as originating products ofa beneficiary country or of the Community;
(f) simple assembly of parts of products to constitute a complete product;
(g) a combination of two or more operations specified in (a) to (f);
(h) the slaughter of animals.
Article 71
1. By way of derogation from the provisions of Article 69, non-originating
materials may be used in the manufacture of a given product, provided that
their total value does not exceed 5 % of the ex-works price of the final productand subject to the conditions laid down in Note 3.4 in Annex 14.!M101993R2454 —EN—01.01.1999 —001.001 —33
2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63
of the Harmonized System.
Article 72
1. By the way of a derogation from Article 67, for the purposes of
determining whether a product manufactured in a beneficiary country which
is a member of a regional group originates therein within the meaning of that
Article, products originating in any of the countries of that regional group andused in further manufacture in another country of the group shall be treated asif they originated in the country of further manufacture (regional cumulation).
2. The country of origin of the final product shall be determined in
accordance with Article 72a.
3. Regional cumulation shall apply to three separate regional groups of
beneficiary countries benefiting from the generalized system of preferences:
(a) the Association of South-East Asian Nations (Asean) (Brunei Darussa-
lam, Indonesia, Malaysia, Philippines, Singapore, Thailand, Vietnam);
(b) the Central American Common Market (CACM) (Costa Rica, Honduras,
Guatemala, Nicaragua, El Salvador);
(c) the Andean Community (Bolivia, Colombia, Ecuador, Peru, Venezuela).4. The expression ‘regional group ’shall be taken to mean the Asean or the
CACM or the Andean Community as the case may be.
Article 72a
1. When goods originating in a country which is a member of a regional
group are worked or processed in another country of the same regional group,
they shall have the origin of the country of the regional group where the lastworking or processing was carried out provided that:
(a) the value-added there, as defined in paragraph 3, is greater than the
highest customs value of the products used originating in any one of the
other countries of the regional group, and
(b) the working or processing carried out there exceeds that set out in Article
70 and, in the case of textile products, also those operations referred to atAnnex 16.
2. When the conditions of origin in 1 (a) and (b) are not satisfied, the
products shall have the origin of the country of the regional group which
accounts for the highest customs value of the originating products comingfrom other countries of the regional group.
3.‘Value added ’means the ex-works price minus the customs value of each
of the products incorporated which originated in another country of the
regional group.
4. Proof of the originating status of goods exported from a country of a
regional group to another country of the same group to be used in furtherworking or processing, or to be re-exported where no further working orprocessing takes place, shall be established by a certificate of origin Form A
issued in the first country.
5. Proof of originating status, acquired or retained under the terms of Article
72, this Article and Article 72b, of goods exported from a country of aregional group to the Community, shall be established by a certificate of
origin Form A issued, or an invoice declaration made out in that country on
the basis of a certificate of origin Form A issued according the provisions ofparagraph 4.
6. The country of origin shall be marked in box 12 of the certificate of
origin Form A or on the invoice declaration, that country being:
—in the case of products exported without further working or processing
according to paragraph 4, the country of manufacture,
—in the case of products exported after further working or processing, the
country of origin as determined in accordance with paragraph 1.!M101993R2454 —EN—01.01.1999 —001.001 —34
Article 72b
1. Articles 72 and 72a shall apply only where:
(a) the rules regulating trade in the context of regional cumulation, as
between the countries of the regional group, are identical to those laid
down in this section;
(b) each country of the regional group has undertaken to comply or ensure
compliance with the terms of this section and to provide the adminis-
trative cooperation necessary both to the Community and to the other
countries of the regional group in order to ensure the correct issue ofcertificates of origin Form A and the verification of certificates of originForm A and invoice declarations.
This undertaking shall be transmitted to the Commission through the
Secretariat of the regional group.
The Secretariats are as follows:—the Asean General Secretariat,
—the Permanent Secretariat of the CACM,
—the Junta del Acuerdo de Cartagena,
as the case may be.2. The Commission shall inform the Member States when the conditions set
out in paragraph 1 have been satisfied, in the case of each regional group.
3. Article 78 (1) (b) shall not apply to products originating in any of the
countries of the regional group when they pass through the territory of any of
the other countries of the regional group, whether or not further working orprocessing takes place there.
Article 73
Accessories, spare parts and tools dispatched with a piece of equipment,
machine, apparatus or vehicle which are part of the normal equipment andincluded in the price or not separately invoiced are regarded as one with thepiece of equipment, machine, apparatus or vehicle in question.
Article 74
Sets, as defined in General Rule 3 of the Harmonized System, shall be
regarded as originating sets when the component articles are originatingproducts. Nevertheless, when a set is composed of originating and
non-originating articles, the set as a whole shall be regarded as originating,
provided that the value of the non-originating articles does not exceed 15 % ofthe ex-works price of the set.
Article 75
In order to determine whether a product is an originating product, it shall not
be necessary to determine the origin of the following which might be used inits manufacture:
(a) energy and fuel;(b) plant and equipment;(c) machines and tools;(d) goods which do not enter, and which are not intended to enter, into the
final composition of the product.
Article 76
1. Derogations from the provisions of this Section may be made in favour of
the least-developed beneficiary countries benefiting from the generalized
system of preferences when the development of existing industries or the
creation of new industries justifies them. The least-developed beneficiarycountries are listed in the Council EC Regulations and the ECSC Decision!M101993R2454 —EN—01.01.1999 —001.001 —35
applying generalized tariff preferences for the current year. For this purpose,
the country concerned shall submit to the Community a request for aderogation together with the reasons for the request in accordance withparagraph 3.
2. The examination of requests shall, in particular, take into account:
(a) cases where the application of existing rules of origin would affect
significantly the ability of an existing industry in the country concernedto continue its exports to the Community, with particular reference to
cases where this could lead to business closures;
(b) specific cases where it can be clearly demonstrated that significant
investment in an industry could be deterred by the rules of origin and
where a derogation encouraging implementation of the investment
programme would enable the rules to be satisfied by stages;
(c) the economic and social impact of the decision to be taken especially in
respect of employment in the beneficiary countries and the Community.
3. In order to facilitate the examination of requests for derogation the
country making the request shall furnish in support of its request the fullestpossible information, covering in particular the points listed below:
—description of the finished product,
—nature and quantity of materials originating in a third country,
—manufacturing process,
—value-added,
—the number of employees in the enterprise concerned,
—the anticipated volume of the exports to the Community,
—other possible sources of supply for raw materials,
—reasons for the duration requested,
—other observations.
4. The Commission shall present the derogation request to the Committee. It
shall be decided on according to the committee procedure.
5. Where use is made of a derogation the following phrase must appear in
box 4 of the certificate of origin Form A, or on the invoice declaration laid
down in Article 90: ‘Derogation - Regulation (EC) No 0000/96 ’
6. The provisions of paragraphs 1 to 5 shall apply to any prolongations.
Article 77
The conditions set out in this section as to the acquisition of the originating
status shall be satisfied without interruption in the beneficiary country or inthe Community.
If originating goods exported from the beneficiary country or from the
Community to another country are returned, they must be considered asnon-originating unless it can be demonstrated to the satisfaction of thecompetent authorities that:
—the goods returned are the same goods as those exported, and
—they have not undergone any operations beyond what is necessary to
preserve them in good condition while in that country.
Article 78
1. The following shall be considered as transported direct from the
beneficiary country to the Community or from the Community to the
beneficiary country:
(a) goods transported without passing through the territory of any other
country, except in the case of the territory of another country of the sameregional group where Article 72 is applied;
(b) goods constituting one single consignment transported through the
territory of countries other than the beneficiary country or theCommunity, with, should occasion arise, trans-shipment or temporary!M101993R2454 —EN—01.01.1999 —001.001 —36
warehousing in those countries, provided that the goods have remained
under the surveillance of the customs authorities in the country of transitor of warehousing and have not undergone operations other thanunloading, reloading or any operation designed to preserve them in good
condition;
(c) goods transported through the territory of Norway or Switzerland and
subsequently re-exported in full or in part to the Community or to thebeneficiary country, provided that the goods have remained under thesurveillance of the customs authorities of the country of transit or
warehousing and have not undergone operations other than unloading,
reloading or any operation designed to preserve them in good condition;
(d) products which are transported by pipeline without interruption across a
territory other than that of the exporting beneficiary country or of theCommunity.
2. Evidence that the conditions specified in paragraph 1 (b) and (c) have
been satisfied shall be provided by presenting to the competent customs
authorities:
(a) a through-bill of lading covering the passage through the country of
transit; or
(b) a certification issued by the customs authorities of the country of transit:
—giving an exact description of the goods,
—stating the dates of unloading and reloading of the goods or, possibly,
of their embarkation or disembarkation, identifying the ships or other
means of transport used,
—certifying the conditions under which the goods remained in the
transit country,
(c) or, failing these, any substantiating documents.
Article 79
1. Products sent from a beneficiary country for exhibition in another
country and sold for importation into the Community shall benefit, onimportation, from the tariff preferences referred to in Article 67, on condition
that the products meet the requirements of this section entitling them to be
recognized as originating in the beneficiary country and provided that it isshown to the satisfaction of the competent Community customs authoritiesthat:
(a) an exporter has dispatched the products from the territory of the
exporting beneficiary country direct to the country in which the
exhibition is held;
(b) the products have been sold or otherwise disposed of by that exporter to a
person in the Community;
(c) the products have been dispatched to the Community in the state in which
they were sent for exhibition;
(d) the products have not, since they were dispatched for exhibition, been
used for any purpose other than demonstration at the exhibition.
2. A certificate of origin Form A shall be produced to the Community
customs authorities in the normal manner. The name and address of the
exhibition shall be indicated thereon. Where necessary, additional docu-
mentary evidence of the nature of the products and the conditions under whichthey have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts
exhibition, fair or similar public show or display which is not organized for
private purposes in shops or business premises with a view to the sale of
foreign products, and during which the products remain under customscontrol.!M101993R2454 —EN—01.01.1999 —001.001 —37
Subsection 2
Proof of origin
Article 80
Products originating in the beneficiary country shall benefit from this section
on submission of either:
(a) a certificate of origin Form A, a specimen of which appears at Annex 17;
or
(b) in the cases specified in Article 90 (1), a declaration, the text of which
appears at Annex 18, given by the exporter on an invoice, a delivery noteor any other commercial document which describes the product
concerned in sufficient detail to enable them to be identified (hereinafter
referred to as the ‘invoice declaration ’).
(a) Certificate of origin Form A
Article 81
1. Originating products within the meaning of this section shall be eligible,
on importation into the Community, to benefit from the tariff preferences
referred to in Article 67, provided that they have been transported directwithin the meaning of Article 78, on production of a certificate of origin FormA, issued either by the customs authorities, or by other governmental
authorities of the beneficiary country, provided that the latter country:
—has communicated to the Commission the information required by
Article 93,
—assists the Community by allowing the customs authorities of Member
States to verify the authenticity of the document or the accuracy of theinformation regarding the true origin of the products in question.
2. A certificate of origin Form A may be issued only where it can serve as
the documentary evidence required for the purpose of the tariff preferences
referred to in Article 67.
3. A certificate of origin Form A shall be issued only on written application
from the exporter or his authorized representative.
4. The exporter or his authorized representative shall submit with his
application any appropriate supporting document proving that the products tobe exported qualify for the issue of a certificate of origin Form A.
5. The certificate shall be issued by the competent governmental authority
of the beneficiary country if the products to be exported can be consideredproducts originating in that country within the meaning of Subsection 1. Thecertificate shall be made available to the exporter as soon as the export has
taken place or is ensured.
6. For the purpose of verifying whether the condition stated in paragraph 5
has been met, the competent governmental authority shall have the right tocall for any documentary evidence or to carry out any check which it
considers appropriate.
7. It shall be the responsibility of the competent governmental authority of
the beneficiary country to ensure that certificates and applications are duly
completed.
8. The completion of box 2 of the certificate of origin Form A shall be
optional. Box 12 shall be duly completed by indicating ‘European
Community ’or one of the Member States.
9. The date of issue of the certificate of origin Form A must be indicated in
box 11. The signature to be entered in that box, which is reserved for thecompetent governmental authorities issuing the certificate, must be hand-written.
Article 82
1. A certificate of origin Form A must be submitted, within 10 months of
the date of issue by the competent governmental authority of the beneficiary
country, to the customs authorities of the Member State of importation wherethe products are presented.!M101993R2454 —EN—01.01.1999 —001.001 —38
2. Certificates of origin Form A submitted to the customs authorities of the
Member State of importation after expiry of the period of validity stipulatedin paragraph 1 may be accepted for the purpose of applying the tariffpreferences referred to in Article 67 where the failure to observe the time
limit is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the
importing Member State may accept the certificates where the products have
been presented to them within the period laid down in paragraph 1.
4. At the request of the importer and having regard to the conditions laid
down by the customs authorities of the importing Member State, when the
goods:
(a) are imported within the framework of frequent and continuous trade
flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this contract
established in the exporting country and in the Community;
( c )a r ec l a s s i f i e di nt h es a m ec o d e( e i g h td i g i t s )o ft h ec o m b i n e d
nomenclature;
(d) come exclusively from the same exporter, are destined for the same
importer, and are made the subject of entry formalities at the same
customs office in the Community,
a single proof of origin may be submitted to the customs authorities at the
importation of the first consignment. This procedure shall be applicable for
the quantities and a period determined by the competent customs authorities.This period cannot, in any circumstances, exceed three months.
Article 83
Where, at the request of the importer and on the conditions laid down by the
customs authorities of the importing country, dismantled or non-assembledproducts within the meaning of General Rule 2 (a) of the Harmonized System
falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the
Harmonized System are imported by instalments, a single proof of origin forsuch products shall be submitted to the customs authorities on importation ofthe first instalment.
Article 84
Since the certificate of origin Form A constitutes the documentary evidence
for the application of provisions concerning the tariff preferences referred toin Article 67, it shall be the responsibility of the competent governmental
authority of the exporting country to take any steps necessary to verify the
origin of the products and to check the other statements on the certificate.
Article 85
Proofs of origin shall be submitted to the customs authorities of the Member
State of importation in accordance with the procedures laid down in Article62 of the Code. The said authorities may require a translation of a proof oforigin and may also require the import declaration to be accompanied by a
statement from the importer to the effect that the products meet the conditions
required for the application of this section.
Article 86
1. By way of derogation from Article 81 (5), a certificate of origin Form A
may exceptionally be issued after exportation of the products to which it
relates if:
(a) it was not issued at the time of exportation because of errors or accidental
omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the customs authorities that a
certificate of origin Form A was issued but was not accepted on
importation for technical reasons.!M101993R2454 —EN—01.01.1999 —001.001 —39
2. The competent governmental authority may issue a certificate retrospec-
tively only after verifying that the particulars contained in the exporter ’s
application conform with those contained in the corresponding exportdocuments and that a certificate of origin Form A satisfying the provisions of
this section was not issued when the products in question were exported.
3. Box 4 of certificates of origin Form A issued retrospectively must contain
the endorsement ‘Délivréa posteriori ’or‘issued retrospectively ’.
Article 87
1. In the event of the theft, loss or destruction of a certificate of origin Form
A, the exporter may apply to the competent governmental authority whichissued it for a duplicate to be made out on the basis of the export documents intheir possession. box 4 of a duplicate Form A issued in this way must contain
the word ‘Duplicata ’or‘Duplicate ’, together with the date of issue and the
serial number of the original certificate.
2. For the purposes of Article 82 the duplicate shall take effect from the date
of the original.
Article 88
1. When originating products are placed under the control of a customs
office in the Community, it shall be possible to replace the original proof oforigin by one or more certificates of origin Form A for the purpose of sending
all or some of these products elsewhere within the Community or in Norway
or Switzerland. The replacement certificate(s) of origin Form A shall beissued by the customs office under whose control the products are placed.
2. The replacement certificate issued in application of paragraph 1 or
Article 89 shall be regarded as the definitive certificate of origin for the
products to which it refers. The replacement certificate shall be made out on
the basis of a written request by the re-exporter.
3. The top right-hand box of the replacement certificate shall indicate the
name of the intermediary country where it is issued.
Box 4 shall contain the words ‘replacement certificate ’or‘certificat de
remplacement ’, as well as the date of issue of the original certificate of origin
and its serial number.
The name of the re-exporter shall be given in box 1.The name of the final consignee may be given in box 2.All particulars of the re-exported products appearing on the original
certificate must be transferred to boxes 3 to 9.
References to the re-exporter ’s invoice must be given in box 10.
The customs authority which issued the replacement certificate shall endorse
box 11. The responsibility of the authority is confined to the issue of thereplacement certificate. The particulars in box 12 concerning the country of
origin and the country of destination shall be taken from the original
certificate. This box shall be signed by the re-exporter. A re-exporter whosigns this box in good faith shall not be responsible for the accuracy of the
particulars entered on the original certificate.
4. The customs office which is requested to perform the operation referred
to in paragraph 1 should note on the original certificate the weights, numbersand nature of the goods forwarded and indicate thereon the serial numbers ofthe corresponding replacement certificate or certificates. It shall keep the
original certificate for at least three years.
5. A photocopy of the original certificate may be ann exed to the
replacement certificate.
6. In the case of goods which benefit from the tariff preferences referred to
in Article 67, under a derogation granted in accordance with the provisions of
Article 76, the procedure laid down in this Article shall apply only when such
goods are intended for the Community.!M101993R2454 —EN—01.01.1999 —001.001 —40
Article 89
Originating products within the meaning of this section shall be eligible on
importation into the Community to benefit from the tariff preferences referredto in Article 67 on production of a replacement certificate of origin Form A
issued by the customs authorities of Norway or Switzerland on the basis of a
certificate of origin Form A issued by the competent authorities of thebeneficiary country, provided that the conditions laid down in Article 78 havebeen satisfied and provided that Norway or Switzerland assists the
Community by allowing its customs authorities to verify the authenticity
and accuracy of the issued certificates. The verification procedure laid downin Article 94 shall apply mutatis mutandis . The time limit laid down in Article
94 (3) shall be extended to eight months.
(b) Invoice declaration
Article 90
1. An invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article 90a,
or
(b) by any exporter for any consignment consisting of one or more packages
containing originating products whose total value does not exceed
ECU 3 000, and provided that the assistance referred to in Article 81 (1)shall apply to this procedure.
2. An invoice declaration may be established if the products concerned can
be considered as originating in the Community or in a beneficiary countrywithin the meaning of the present section.
3. The exporter making an invoice declaration must be prepared to submit at
any time, at the request of the customs or governmental authorities of theexporting country, all appropriate documents substantiating the originatingstatus of the goods concerned and providing that the other conditions laid
down in this section are fulfilled.
4. An invoice declaration shall be made by the exporter in either French or
English by typing, stamping or printing on the invoice, the delivery note or
any other commercial document, the declaration, the text of which appears at
Annex 18. If the declaration is handwritten, it shall be written in ink in blockcapitals.
5. Invoice declarations shall bear the original signature of the exporter in
manuscript. However, an approved exporter within the meaning of Article 90a
shall not be required to sign such declarations provided that he gives thecustoms or governmental authorities a written undertaking that he accepts full
responsibility for any invoice declaration which identifies him as if it had
been signed in manuscript by him.
6. In the cases referred to in paragraph 1 (b), the use of an invoice
declaration shall be subject to the following special conditions:
(a) one invoice declaration shall be completed for each consignment;
(b) if the goods contained in the consignment have already been subject to
verification in the exporting country by reference to the definition of
‘originating products ’, the exporter may refer to this check in the invoice
declaration.
The provisions of the first subparagraph do not exempt exporters from
complying with any other formalities required under customs or postal
regulations.
Article 90a
1. The customs authorities of the Community may authorize any exporter,
hereinafter called ‘approved exporter ’, who makes frequent shipments of
Community goods, within the meaning of Article 67 (2), and who offers, to
the satisfaction of the customs authorities, all guarantees necessary to verifythe originating status of the products as well as the fulfilment of the otherrequirements of this section, to draw up invoice declarations.
2. The customs authorities may grant the status of approved exporter on any
conditions which they consider appropriate.!M101993R2454 —EN—01.01.1999 —001.001 —41
3. The customs authorities shall grant to the approved exporter a customs
authorization number which must appear on the invoice declaration.
4. The customs authorities shall monitor the use of the authorization by the
approved exporter.
5. The customs authorities may withdraw the authorization at any time.
They shall do so where the approved exporter no longer offers the guarantees
referred to in paragraph 1, does not fulfil the conditions referred to inparagraph 2 or makes improper use of the authorization in any mannerwhatever.
Article 90b
1. Evidence of originating status of Community products within the
meaning of Article 67 (2) shall be furnished either by:
(a) production of a EUR.1 movement certificate, a specimen of which is set
out at Annex 21; or by
(b) production of a declaration as referred to at Article 90.2. The exporter or his authorized representative shall enter ‘GSP beneficiary
countries ’and‘EC’or‘pays b énéficiaire du SPG ’and‘CE’in box 2 of the
EUR.1 movement certificate.
3. The provisions of this section concerning the issue, use and subsequent
verification of certificates of origin Form A shall apply mutatis mutandis to
movement certificates EUR.1 and, with the exception of the provisionsconcerning their issue, to invoice declarations.
Article 90c
1. Products sent as small packages from private persons to private persons
or forming part of travellers ’personal luggage shall be admitted as originating
products benefiting from the tariff preferences referred to in Article 67
without requiring the presentation of a certificate of origin Form A or aninvoice declaration, provided that such imports are of a non-commercialnature and have been declared as meeting the conditions required for the
application of this section where there is no doubt as to the veracity of such
declaration.
2. Imports which are occasional and consist exclusively of products for the
personal use of the recipients or travellers or their families shall be consideredas being of a noncommercial nature if it is evident from the nature andquantity of the products that they are not being imported for commercial
reasons.
Furthermore, the total value of the products must not exceed ECU 215 in the
case of small packages or ECU 600 in the case of the contents of travellers ’
personal luggage.
Article 91
1. When Article 67 (2) (3) or (4) applies, the competent authorities of the
beneficiary country called on to issue a certificate of origin Form A for
products in the manufacture of which materials originating in the Community,Norway or Switzerland are used shall rely on the EUR.1 movement certificateor, where necessary, the invoice declaration.
2. Box 4 of certificates of origin Form A issued in the cases set out in
paragraph 1 shall contain the endorsement ‘Cumul CE ’,‘cumul Norv ège’
‘cumul Suisse ’,o r ‘EC cumulation ’,‘Norway cumulation ’,‘Switzerland
cumulation ’.
Article 92
The discovery of slight discrepancies between the statements made in the
certificate of origin Form A, in the EUR.1 movement certificate or in an
invoice declaration, and those made in the documents produced to thecustoms office for the purpose of carrying out the formalities for importing
the products shall not ipso facto render the certificate or declaration null and
void, provided that it is duly established that the document does correspond tothe products concerned.!M101993R2454 —EN—01.01.1999 —001.001 —42
Obvious formal errors such as typing errors on a certificate of origin Form A,
EUR.1 movement certificate or an invoice declaration should not cause thedocument to be rejected if these errors are not such as to create doubtsconcerning the correctness of the statements made in the document.
Subsection 3
Methods of administrative cooperation
Article 93
1. The beneficiary countries shall inform the Commission of the names and
addresses of the governmental authorities situated in their territory which are
empowered to issue certificates of origin Form A, together with specimens of
stamps used by those authorities, and the names and addresses of the relevantgovernmental authorities responsible for the control of the certificates oforigin Form A and the invoice declarations. The stamps shall be valid as from
the date of receipt by the Commission of the specimens. The Commission
shall forward this information to the customs authorities of the MemberStates. When these communications are made within the framework of an
amendment of previous communications, the Commission shall indicate the
date of entry into use of those new stamps according to the instructions givenby the competent authorities of the beneficiary countries. This information isfor official use; however, when goods have to be presented for free
circulation, the customs authorities in question may allow the importer or his
duly authorized representative to consult the specimen impressions of stampsmentioned in this paragraph.
2. The Commission shall publish in the Official Journal of the European
Communities (‘C’series) the date on which the new beneficiary countries
referred to in Article 97 met the obligations referred to in paragraph 1.
3. The Commission shall send the beneficiary countries specimens of the
stamps used by the customs authorities of the Member States to issue EUR.1movement certificates.
Article 93a
For the purposes of the provisions concerning the tariff preferences referred to
in Article 67, every beneficiary country shall comply or ensure compliancewith the rules concerning the origin of the goods, the completion and issue ofcertificates of origin Form A, the conditions for the use of invoice
declarations and those concerning methods of administrative cooperation.
Article 94
1. Subsequent verifications of certificates of origin Form A and invoice
declarations shall be carried out at random or whenever the customsauthorities in the Community have reasonable doubt as to the authenticity of
the document or as to the accuracy of the information regarding the true origin
of the products in question.
2. For the purposes of paragraph 1, the customs authorities in the
Community shall return a copy of the certificate of origin Form A or the
invoice declaration to the competent governmental authority in the exportingbeneficiary country, giving where appropriate the reasons of form or
substance for an inquiry. If the invoice has been submitted, such invoice or
a copy thereof shall be attached to the copy of certificate of origin Form A orto the invoice declaration as well as all other relevant documents. The customsauthorities shall also forward any information that has been obtained
suggesting that the particulars given on the said certificate or the invoice
declaration are inaccurate.
If the said authorities decide to suspend the tariff preferences referred to in
Article 67 pending the results of the verification, they shall offer to release the
products to the importer subject to any protective measures judged necessary.
3. When an application for subsequent verification has been made in
accordance with paragraph 1, such verification shall be carried out and its
results communicated to the customs authorities in the Community within amaximum of six months. The results shall be such as to establish whether thecertificate of origin Form A or the invoice declaration in question applies to
the products actually exported and whether these products were in fact
eligible to benefit from the tariff preferences referred to in Article 67.!M101993R2454 —EN—01.01.1999 —001.001 —43
4. In the case of certificates of origin Form A issued in accordance with
Article 91, the reply shall include a copy (copies) of the EUR.1 movementcertificate(s), or where necessary, the corresponding invoice declaration(s).
5. If in cases of reasonable doubt there is no reply within the six months
specified in paragraph 3 or if the reply does not contain sufficient informationto determine the authenticity of the document in question or the real origin ofthe products, a second communication shall be sent to the competent
authorities. If after the second communication the results of the verification
are not communicated to the requesting authorities within four months, or ifthese results do not allow the authenticity of the document in question or thereal origin of the products to be determined, the requesting authorities shall,
except in the case of exceptional circumstances, refuse entitlement to the
preferential tariff measures.
The provisions of the first subparagraph apply between the countries of the
same regional group for the purposes of subsequent control of the issuedcertificates of origin Form A or the invoice declaration, drawn up inaccordance with this section.
6. Where the verification procedure or any other available information
appears to indicate that the provisions of this section are being contravened,the exporting beneficiary country shall, on its own initiative or at the request
of the Community, carry out appropriate inquiries or arrange for such
enquiries to be carried out with due urgency to identify and prevent suchcontraventions. For this purpose the Community may participate in theinquiries.
7. For the purpose of subsequent verification of certificates of origin Form
A, copies of the certificates as well as any export documents referring to themshall be kept for at least three years by the competent governmental authority
of the exporting beneficiary country.
Article 95
Article 78 (1) (c) and Article 89 shall apply only in so far as Norway and
Switzerland, in the context of tariff preferences granted by them to certainproducts originating in developing countries, apply provisions similar to those
of the Community.
The Commission shall inform the Member States ’customs authorities of the
adoption by Norway and Switzerland of such provisions and shall notify them
of the date from which the provisions of Article 78 (1) (c) and Article 89, and
the similar provisions adopted by Norway and Switzerland, are applied.
These provisions shall apply on condition that the Community, Norway and
Switzerland have concluded an agreement stating, among other things, that
they shall provide each other with the necessary mutual assistance in mattersof administrative cooperation.
Subsection 4
Ceuta and Melilla
Article 96
1. The term ‘Community ’used in this section shall not cover Ceuta and
Melilla. The term ‘products originating in the Community ’shall not cover
products originating in Ceuta and Melilla.
2. This Section shall apply mutatis mutandis in determining whether
products may be regarded as originating in the exporting beneficiary country
benefiting from the generalized system of preferences when imported into
Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.
4. The provisions of this section concerning the issue, use and subsequent
verification of certificates of origin Form A shall apply mutatis mutandis to
products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the application
of this section in Ceuta and Melilla.!M101993R2454 —EN—01.01.1999 —001.001 —44
Subsection 5
Final provisions
Article 97
When a country or territory is admitted or readmitted as a beneficiary country
in respect of products referred to in the relevant Council EC Regulations or
the ECSC Decision, goods originating in that country or territory may benefitfrom the generalized system of preferences on condition that they wereexported from the beneficiary country or territory on or after the date referred
to in Article 93 (2).
Section 2
Republics of Bosnia-Herzogovina (SIC! Herzegovina) and Croatia;
Federal Republic of Yugoslavia; Former Yugoslav Republic of Macedo-
nia, and territories of the West Bank and the Gaza Strip
Subsection 1
Definition of the concept of originating products
Article 98
1. For the purposes of the provisions concerning tariff preferences granted
by the Community to certain products originating in the Republics ofBosnia-Herzegovina and Croatia, the Federal Republic of Yugoslavia, theFormer Yugoslav Republic of Macedonia, and the territories of the West Bank
and the Gaza Strip, (hereinafter referred to as ‘beneficiary Republics or
Territories ’), the following products shall be considered as products origina-
ting in a beneficiary Republic or Territory:
(a) products wholly obtained in that beneficiary Republic or Territory, within
the meaning of Article 99;
(b) products obtained in that beneficiary Republic or Territory, in the
manufacture of which products other than those referred to in (a) areused, provided that the said products have undergone sufficient working
or processing within the meaning of Article 100.
2. For the purposes of this section, products originating in the Community
within the meaning of paragraph 3 which are subject, in a beneficiaryRepublic or Territory to working or processing going beyond that described in
Article 101 shall be considered as originating in that beneficiary Republic or
Territory.
3. Paragraph 1 shall apply mutatis mutandis in establishing the origin of the
products obtained in the Community.
Article 99
1. The following shall be considered as wholly obtained in a beneficiary
Republic or Territory or in the Community:
(a) mineral products extracted from its soil or from its seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;(d) products from live animals raised there;(e) products obtained by hunting or fishing conducted there;(f) products of sea-fishing and other products taken from the sea outside the
territorial waters by their vessels;
(g) products made on board their factory ships exclusively from the products
referred to in (f);
(h) used articles collected there, being fit only for the recovery of raw
materials;
(i) waste and scrap resulting from manufacturing operations conducted
there;!M101993R2454 —EN—01.01.1999 —001.001 —45
(j) products extracted from the seabed or below the seabed which is situated
outside their territorial waters but where it has exclusive exploitationrights;
(k) products produced there exclusively from products specified in (a) to (j).2. The terms ‘their vessels ’and‘their factory ships ’in paragraphs 1 (f) and
(g) shall apply only to vessels and factory ships:
—which are registered or recorded in the beneficiary Republic or Territory
or in a Member State,
—which sail under the flag of a beneficiary Republic or Territory or of a
Member State,
—which are owned to the extent of at least 50 % by nationals of the
beneficiary Republic or Territory or of Member States or by a companywith its head office in one of those Republics, Territories or States, of
which the manager or managers, chairman of the board of directors or of
the supervisory board, and the majority of the members of such boardsare nationals of that beneficiary Republic or Territory or of the Member
States and of which, in addition, in the case of companies, at least half the
capital belongs to that beneficiary Republic or Territory or to the MemberStates or to public bodies or nationals of that beneficiary Republic orTerritory or to the Member States,
—of which the master and officers are nationals of the beneficiary Republic
or Territory or of the Member States,
and
—of which at least 75 % of the crew are nationals of the beneficiary
Republic or Territory or of the Member States.
3. The terms ‘beneficiary Republic or Territory ’and‘Community ’shall also
cover the territorial waters of that republic or territory or of the MemberStates.
4. Vessels operating on the high seas, including factory ships on which the
fish caught are worked or processed, shall be considered as part of the
territory of the beneficiary Republic or Territory or of the Member State towhich they belong, provided that they satisfy the conditions set out in
paragraph 2.
Article 100
1. For the purposes of Article 98, non-originating materials shall be
considered to have been sufficiently worked or processed when the productobtained is classified under a heading different from those under which all the
non-originating materials used in its manufacture are classified, subject to
paragraph 2.
2. For a product mentioned in columns 1 and 2 of the list:—contained in Annex 19, for the territories of West Bank and the Gaza
Strip, or
—contained in Annex 20, for the Republics of Bosnia-Herzegovina and
Croatia, the Federal Republic of Yugoslavia and the Former Yugoslav
Republic of Macedonia,
the conditions set out in column 3 for the product concerned must be fulfilled
instead of the rule in paragraph 1.
Article 101
The following operations shall be considered as insufficient working or
processing to confer the status of originating products, regardless of whether
or not the requirements of Article 100 (1) are satisfied:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading-out, drying, chilling,placing in salt, sulphur dioxide or other aqueous solutions, removal of
damaged parts, and like operations);
(b) simple operations consisting of removal of dust, sifting or screening,
sorting, classifying, matching (including the making-up of sets ofarticles), washing, painting, cutting up;!M101993R2454 —EN—01.01.1999 —001.001 —46
(c) (i) changes of packing and breaking-up and assembly of packages,
(ii) simple placing in bottles, flasks, bags, cases, fixing on cards or
boards, etc., and all other simple packing operations;
(d) the affixing of marks, labels or other like distinguishing signs on products
or their packaging;
(e) simple mixing of products, whether or not of different kinds, where one
or more components of the mixture do not meet the conditions laid downin this section to enable them to be considered as originating products of
a beneficiary Republic or Territory or of the Community;
(f) simple assembly of parts of products to constitute a complete product;
(g) a combination of two or more operations specified in (a) to (f);
(h) the slaughter of animals.
Article 102
1. By way of derogation from Article 100, non-originating materials may be
used in the manufacture of a given product, provided that their total valuedoes not exceed 5 % of the ex-works price of the final product and subject tothe conditions laid down in Note 3.4 to Annex 14.
2. Paragraph 1 shall not apply to products falling within Chapters 50 to 63
of the Harmonized System.
Article 103
Accessories, spare parts and tools dispatched with a piece of equipment,
machine, apparatus or vehicle which are part of the normal equipment andincluded in the price or not separately invoiced are regarded as one with thepiece of equipment, machine, apparatus or vehicle in question.
Article 104
Sets, as defined in General Rule 3 of the Harmonized System, shall be
regarded as originating sets when the component articles are originatingproducts. Nevertheless, when a set is composed of originating and
non-originating articles, the set as a whole shall be regarded as originating
provided that the value of the non-originating articles does not exceed 15 % ofthe ex-works price of the set.
Article 105
In order to determine whether a product is an originating product, it shall not
be necessary to determine the origin of the following which might be used in
its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter, and which are not intended to enter, into the
final composition of the product.
Article 106
The conditions set out in this section as to the acquisition of originating status
must be fulfilled without interruption in the beneficiary Republic or Territoryor in the Community.
If originating goods exported from the Republic or Territory or the
Community to another country are returned, they must be considered asnon-originating, unless it can be demonstrated to the satisfaction of the
competent authorities that:
—the goods returned are the same goods as those exported, and
—they have not undergone any operation beyond what is necessary to
preserve them in good condition while in that country.!M101993R2454 —EN—01.01.1999 —001.001 —47
Article 107
1. The following shall be considered as transported direct from the
beneficiary Republic or Territory to the Community and from the Communityto the beneficiary Republic or Territory:
(a) goods transported without passing through the territory of any other
country;
(b) goods constituting one single consignment transported through the
territory of countries other than the exporting beneficiary Republic or
Territory or the Community, with, should the occasion arise, trans-ship-ment or temporary warehousing in those countries, provided that theyremain under the surveillance of the customs authorities in the country of
transit or of warehousing and do not undergo operations other than
unloading, reloading or any operation designed to preserve them in goodcondition;
(c) products which are transported by pipeline without interruption across a
territory other than that of the exporting beneficiary Republic or Territoryor of the Community.
2. Evidence that the conditions set out in paragraph 1 (b) have been fulfilled
shall be supplied to the relevant customs authorities by the production of
either:
(a) a through-bill of lading covering the passage through the country of
transit;
or
(b) a certificate issued by the customs authorities of the country of transit:
—giving an exact description of the goods,
—stating the dates of unloading and reloading of the goods and, where
applicable, the names of the ships or other means of transport used,
and
—certifying the conditions under which the goods remained in the
transit country; or
(c) failing these, any substantiating documents.
Article 108
1. Products sent from a beneficiary Republic or Territory for exhibition in
another country and sold after the exhibition for importation into theCommunity shall benefit on importation into the Community from the tariffpreferences referred to in Article 98, provided that they meet the requirements
of this section entitling them to be recognized as originating in that
beneficiary Republic or Territory and provided that it is shown to thesatisfaction of the customs authorities that:
(a) an exporter has dispatched the products from the beneficiary Republic or
Territory to the country in which the exhibition is held;
(b) the products have been sold or otherwise disposed of by that exporter to a
person in the Community;
(c) the products have been dispatched during the exhibition or immediately
thereafter to the Community in the state in which they were sent for
exhibition;
(d) the products have not, since they were dispatched for exhibition, been
used for any purpose other than demonstration at the exhibition.
2. A EUR.1 movement certificate must be submitted to the customs
authorities of the Community in the normal manner. The name and address ofthe exhibition shall be indicated thereon. Where necessary, additionaldocumentary evidence of the nature of the products and the conditions under
which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts
exhibition, fair or similar public show or display which is not organized for
private purposes in shops or business premises with a view to the sale of
foreign products, and during which the products remain under customscontrol.!M101993R2454 —EN—01.01.1999 —001.001 —48
Subsection 2
Proof of origin
Article 109
Products originating in the beneficiary Republics or Territories shall benefit
from this section on submission of either:
(a) a EUR.1 movement certificate, a specimen of which appears at Annex
21; or
(b) in the cases specified in Article 117 (1), a declaration, the text of which
appears at Annex 22, given by the exporter on an invoice, a delivery noteor any other commercial document which describes the product
concerned in sufficient detail to enable them to be identified (hereinafter
referred to as the ‘invoice declaration ’).
(a) EUR.1 movement certificate
Article 110
1. Originating products within the meaning of this section shall be eligible,
on importation into the Community, to benefit from the tariff preferencesreferred to in Article 98, provided they have been transported directly into the
Community within the meaning of Article 107, on submission of a EUR.1
movement certificate issued:
—by the customs or governmental authorities of Bosnia-Herzegovina and
Croatia, the Federal Republic of Yugoslavia or the Former YugoslavRepublic of Macedonia, or
—by the chambers of commerce of the Territories of the West Bank and the
Gaza Strip,
on condition that these competent authorities of these beneficiary Republics
or Territories:
—have communicated to the Commission the information required by
Article 121, and
—assist the Community by allowing the customs authorities of Member
States to verify the authenticity of the document or the accuracy of theinformation regarding the true origin of the products in question.
2. A EUR.1 movement certificate may be issued only where it can serve as
the documentary evidence required for the purposes of implementing the
tariff preferences referred to in Article 98.
3. A EUR.1 movement certificate shall be issued on application having been
made in writing by the exporter or, under the exporter ’s responsibility, by his
authorized representative. Such application shall be made on a form, a
specimen of which appears at Annex 21, which shall be completed inaccordance with the provision of this subsection.
Applications for EUR.1 movement certificates must be kept for at least three
years by the competent authorities of the beneficiary Republic or Territory.
4. The exporter or his representative shall submit with his request any
appropriate supporting documents proving that the products to be exported aresuch as to qualify for the issue of a EUR.1 movement certificate.
The exporter shall undertake to submit, at the request of the competent
authorities, any supplementary evidence they may require for the purpose of
establishing the correctness of the originating status of the products eligible
for preferential treatment and shall undertake to agree to any inspection ofthose accounts and to any check on the circumstances in which the products
were obtained by the said authorities.
5. The EUR.1 movement certificate shall be issued by the competent
authorities, of the beneficiary Republics or Territories or by the customs
authorities of the exporting Member State, if the goods to be exported can beconsidered originating products within the meaning of this section.!M101993R2454 —EN—01.01.1999 —001.001 —49
6. Since the EUR.1 movement certificate constitutes the documentary
evidence for the application of the preferential arrangements set out in Article98, it shall be the responsibility of the competent authorities of the beneficiaryRepublic or Territory, or of the customs authorities of the exporting Member
State, to take any steps necessary to verify the origin of the goods and to
check the other statements on the certificate.
7. For the purpose of verifying whether the conditions set out in paragraph 5
have been met, the competent authorities of the beneficiary Republic or
Territory, or the customs authorities of the exporting Member State shall have
the right to call for any documentary evidence or to carry out any check whichthey consider appropriate.
8. It shall be the responsibility of the competent authorities of the
beneficiary Republic or Territory, or the customs authorities of the exportingMember State, to ensure that the forms referred to in paragraph 1 are dulycompleted.
9. The date of issue of the EUR.1 movement certificate shall be indicated in
that part of the certificate reserved for the customs authorities.
10. A EUR.1 movement certificate shall be issued by the competent
authorities of the beneficiary Republic or Territory, as the case may be, or
by the customs authorities of the exporting Member State when the products
to which it relates are exported. It shall be made available to the exporter assoon as exportation has actually been effected or ensured.
Article 111
Where, at the request of the importer and on the conditions laid down by the
customs authorities of the importing country, dismantled or non-assembledproducts within the meaning of General Rule 2 (a) of the Harmonized System
falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the
Harmonized System are imported by instalments, a single proof of origin forsuch products shall be submitted to the customs authorities upon importation
of the first instalment.
Article 112
Proofs of origin shall be submitted to the customs authorities of the Member
State of importation in accordance with the procedures laid down in Article
62 of the Code. The said authorities may require a translation of a proof oforigin. They may also require the import declaration to be accompanied by astatement from the importer to the effect that the products meet the conditions
required for the application of this section.
Article 113
1. By way of derogation from Article 110 (10), a EUR.1 movement
certificate may exceptionally be issued after exportation of the products to
which it relates if:
(a) it was not issued at the time of exportation because of errors or accidental
omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the customs authorities that a
EUR.1 movement certificate was issued but was not accepted onimportation for technical reasons.
2. The competent authorities may issue a EUR.1 movement certificate
retrospectively only after verifying that the particulars contained in theexporter ’s application conform with those contained in the corresponding
export documents and that a EUR.1 movement certificate satisfying the
provisions of this section was not issued when the products in question were
exported.
3. EUR.1 movement certificates issued retrospectively shall be endorsed
with one of the following phrases:
‘EXPEDIDO A POSTERIORI ’,‘UDSTEDT EFTERF ØLGENDE ’,‘NACH-
TRÄGLICH AUSGESTELLT ’,‘ΕΚ∆(OmikronΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕ;ΩΝ»,
«ISSUED RETROSPECTIVEL Y ’,‘DÉLIVR ÉA POSTERIORI ’,‘RILASCI-
ATO A POSTERIORI ’,‘AFGEGEVEN A POSTERIORI ’,‘EMITIDO A
POSTERIORI ’,‘ANNETTU J ÄLKIK ÄTEEN ’,‘UTF ÄRDAT I EFTER-
HAND ’.!M101993R2454 —EN—01.01.1999 —001.001 —50
4. The endorsement referred to in paragraph 3 shall be inserted in the
‘Remarks ’box of the EUR.1 movement certificate.
Article 114
1. In the event of the theft, loss or destruction of a EUR.1 movement
certificate, the exporter may apply to the competent authorities, or the
customs authorities of the exporting Member State which issued it for a
duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued in this way shall be endorsed with one of the
following words:
‘DUPLICADO ’,‘DUPLIKAT ’,‘DUPLIKAT ’,‘ΑΝΤΙΓ;ΑΦ(Omikron», « DUPLI-
CATE ’,‘DUPLICATA ’,‘DUPLICATO ’,‘DUPLICAAT ’‘SEGUNDA VIA ’,
‘KAKSOISKAPP ALE ’,‘DUPLIK ÁT’.
3. The endorsement referred to in paragraph 2 shall be inserted in the
‘Remarks ’box of the EUR.1 movement certificate.
4. The duplicate, which shall bear the date of issue of the original EUR.1
movement certificate, shall take effect as from that date.
Article 115
When originating products are placed under the control of a customs office in
the Community, it shall be possible to replace the original proof of origin by
one or more EUR.1 movement certificates for the purpose of sending all or
some of these products elsewhere in the Community. The replacement EUR.1movement certificate(s) shall be issued by the customs office under whose
control the products are placed.
Article 116
1. A EUR.1 movement certificate shall be valid for five months from the
date of issue in the beneficiary Republic or Territory or in the Community,and must be submitted within the said period to the customs authorities in the
Member State or of the importing beneficiary Republic or Territory.
2. A EUR.1 movement certificate which is submitted to the customs
authorities of the Member State after the final date for presentation specifiedin paragraph 1 may be accepted for the purpose of applying preferentialtreatment, where the failure to submit the certificate by the final date set is
due to exceptional circumstances.
3. In other cases of belated presentation as set out in paragraph 2, the
customs authorities of the importing Member State may accept the certificateswhere the products have been submitted to them before the said final date.
(b) Invoice declaration
Article 117
1. The invoice declaration may be made out:
(a) by an approved exporter within the meaning of Article 118 or,(b) by any exporter for any consignment consisting of one or more packages
containing originating products whose total value does not exceedECU 3 000, and on condition that the assistance referred to in Article 110
(1) also applies to this procedure.
2. An invoice declaration may be made out if the products concerned can be
considered as originating in the Community or in a beneficiary Republic or
Territory within the meaning of this section.
3. The exporter making an invoice declaration must be prepared to submit at
any time, at the request of the customs authorities of the Community or of the
beneficiary Republics or Territories, as the case may be, all appropriate
documents substantiating the originating status of the products concerned aswell as fulfilling the administrative cooperation referred to in this section.!M101993R2454 —EN—01.01.1999 —001.001 —51
4. An invoice declaration shall be made by the exporter by typing, stamping
or printing on the invoice, the delivery note or another commercial document,the declaration, the text of which appears at Annex 22, using one of thelinguistic versions set out in that Annex and in accordance with the provisions
of the domestic law of the exporting country. If the declaration is handwritten,
it shall be written in ink, in printed characters.
5. Invoice declarations shall bear the original signature of the exporter in
manuscript. However, an approved exporter within the meaning of Article 118shall not be required to sign such declarations provided that he gives thegovernmental authorities a written undertaking that he accepts full
responsibility for any invoice declaration which identifies him as if it had
been signed in manuscript by him.
6. In the cases referred to in paragraph 1 (b), the use of an invoice
declaration shall be subject to the following special conditions:
(a) one invoice declaration shall be completed for each consignment;
(b) if the goods contained in the consignment have already been subject to
verification in the beneficiary Republic or Territory by reference to thedefinition of ‘originating products ’, the exporter may refer to this check
in the invoice declaration.
The provisions of the first subparagraph do not exempt exporters from
complying with any other formalities required under customs or postal
regulations.
Article 118
1. The customs authorities in the Community may authorize any exporter,
hereinafter referred to as ‘approved exporter ’, who makes frequent shipments
of products within the meaning of Article 98 (2), to make out invoice
declarations irrespective of the value of the products concerned. An exporterseeking such authorization must offer, to the satisfaction of the customs
authorities, all guarantees necessary to verify the originating status of the
products and the fulfilment of the other requirements of this section.
2. The customs authorities may grant the status of approved exporter on any
conditions which they consider appropriate.
3. The customs authorities shall assign the approved exporter a customs
authorization number which shall appear on the invoice declaration.
4. The customs authorities shall monitor the use of the authorization by the
approved exporter.
5. The customs authorities may withdraw the authorization at any time.
They shall do so when the approved exporter no longer offers the guaranteesreferred to in paragraph 1, does not fulfil the conditions referred to in
paragraph 2, or makes improper use of the authorization in any manner
whatever.
Article 119
1. Products sent as small packages from private persons to private persons
or forming part of travellers ’personal luggage shall be admitted as originating
products benefiting from the tariff preferences referred to in Article 98without requiring the submission of a EUR.1 movement certificate or aninvoice declaration, provided that such products are of a non-commercial
nature and have been declared as meeting the conditions required for the
application of this section, where there is no doubt as to the veracity of suchdeclaration.
2. Imports which are occasional and consist exclusively of products for the
personal use of the recipients or travellers or their families shall be consideredas being of a noncommercial nature if it is evident from the nature and
quantity of the products that they are not being imported for commercial
reasons.
Furthermore, the total value of the products must not exceed ECU 215 in the
case of small packages or ECU 600 in the case of the contents of traveller ’s
personal luggage.!M101993R2454 —EN—01.01.1999 —001.001 —52
Article 120
The discovery of slight discrepancies between the statements made in the
proof of origin and those made in the documents submitted to the customs
office for the purpose of carrying out the formalities for importing the goods,
shall not ipso facto render the proof of origin null and void, provided that it isduly established that the document corresponds to the goods submitted.
Obvious formal errors such as typing errors on a proof of origin should not
cause the document to be rejected if those errors are not such as to create
doubts concerning the correctness of the statements made in the document.
Subsection 3
Methods of administrative cooperation
Article 121
1. The beneficiary Republics or Territories shall inform the Commission of
the names and addresses of the governmental authorities situated in theirterritory which are empowered to issue EUR.1 movement certificates,
together with specimens of stamps used by those authorities, and the names
and addresses of the relevant governmental authorities responsible for thecontrol of the EUR.1 movement certificates and the invoice declarations. Thestamps shall be valid as from the date of receipt by the Commission of the
specimens. The Commission shall forward this information to the customs
authorities of the Member States. When these communications are madewithin the framework of an amendment of previous communications, theCommission will indicate the date of entry into use of those new stamps
according to the instructions given by the competent authorities of the
beneficiary Republics or Territories. This information is for official use;however, when goods have to be presented for free circulation, the customs
authorities in question may allow the importer or his duly authorized
representative to consult the specimen impressions of stamps mentioned inthis paragraph.
2. The Commission shall send to the beneficiary Republics or Territories the
specimens of stamps utilized by the Member States ’customs authorities when
issuing the EUR.1 movement certificates.
Article 122
1. Subsequent verifications of EUR.1 movement certificates or invoice
declarations shall be carried out at random or whenever the customs
authorities in the importing Member State or the competent authorities of thebeneficiary Republics or Territories, have reasonable doubts as to theauthenticity of such documents or the origin status of the products concerned
or the fulfilment of the other requirements of these provisions.
2. For the purposes of implementing the provisions of paragraph 1, the
competent authorities of the importing Member State or of the beneficiaryRepublic or Territory shall return the EUR.1 movement certificate, the invoicedeclaration or a copy of these documents to the competent authorities of the
beneficiary Republics or Territories, or to the customs authorities of the
exporting Member State, giving, where appropriate, the reasons of substanceor form for an inquiry.
They shall attach any relevant commercial documents or a copy thereof to the
EUR.1 certificate or the invoice declaration and any documents and
information obtained suggesting that the information given on the proof of
origin is incorrect shall be forwarded in support of the request for verification.
If the customs authorities in the importing Member State decide to suspend
the granting of preferential treatment to the products concerned whileawaiting the results of the verification, release of the products shall be offered
to the importer subject to any precautionary measures judged necessary.
3. The customs authorities of the importing Member State, or the competent
authorities of the beneficiary Republic or Territories, requesting the
verification shall be informed of the results of this verification within sixmonths. These results must indicate clearly whether the EUR.1 movementcertificate or the invoice declaration applies to the products actually exported,
and whether these products can benefit from the preferences referred to in
Article 98.!M101993R2454 —EN—01.01.1999 —001.001 —53
4. For the purposes of subsequent verification of EUR.1 movement
certificates and invoice declarations, as well as any export documents orany copies of certificates referring to them, shall be kept for at least threeyears by the competent authorities of the beneficiary Republics or Territories,
or by the exporting customs authorities of the Member State.
5. If, in cases of reasonable doubt there is no reply within 10 months of the
request, or if the reply does not contain sufficient information to determine
the authenticity of the document in question, or the real origin of the products,
the requesting authorities shall, except in exceptional circumstances, refuseentitlement to the preferential treatment.
Subsection 4
Ceuta and Melilla
Article 123
1. The term ‘Community ’used in this section shall not cover Ceuta and
Melilla. The term ‘products originating in the Community ’shall not cover
products originating in Ceuta and Melilla.
2. This section shall apply mutatis mutandis in determining whether
products may be regarded as originating in the exporting beneficiary
Republics or Territories benefiting from the preferences when imported into
Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.
4. The provisions of this section concerning the issue, use and subsequent
verification of EUR.1 movement certificates shall apply mutatis mutandis to
products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the application
of this section to Ceuta and Melilla.
TITLE V
CUSTOMS V ALUE
CHAPTER 1
General provisions
Article 141
1. In applying the provisions of Articles 28 to 36 of the Code and those of
this title, Member States shall comply with the provisions set out in Annex 23.
The provisions as set out in the first column of Annex 23 shall be applied in
the light of the interpretative note appearing in the second column.
2. If it is necessary to make reference to generally accepted accounting
principles in determining the customs value, the provisions of Annex 24 shall
apply.
Article 142
1. For the purposes of this title:
(a)‘the Agreement ’means the Agreement on implementation of Article VII
of the General Agreement on Tariffs and Trade concluded in theframework of the multilateral trade negotiations of 1973 to 1979 andreferred to in the first indent of Article 31 (1) of the Code;
(b)‘produced goods ’includes goods grown, manufactured and mined;
(c)‘identical goods ’means goods produced in the same country which are
the same in all respects, including physical characteristics, quality and
reputation. Minor differences in appearance shall not preclude goodsotherwise conforming to the definition from being regarded as identical;
(d)‘similar goods ’means goods produced in the same country which,
although not alike in all respects, have like characteristics and like!M10
!B1993R2454 —EN—01.01.1999 —001.001 —54
component materials which enable them to perform the same functions
and to be commercially interchangeable; the quality of the goods, theirreputation and the existence of a trademark are among the factors to beconsidered in determining whether goods are similar;
(e)‘goods of the same class or kind ’means goods which fall within a group
or range of goods produced by a particular industry or industry sector,and includes identical or similar goods.
2.‘Identical goods ’and‘similar goods ’, as the case may be, do not include
goods which incorporate or reflect engineering, development, artwork, design
work, and plans and sketches for which no adjustment has been made underArticle 32 (1) (b) (iv) of the Code because such elements were undertaken inthe Community.
Article 143
1. For the purposes of Articles 29 (1) (d) and 30 (2) (c) of the Code, persons
shall be deemed to be related only if:
(a) they are officers or directors of one another ’s businesses;
(b) they are legally recognized partners in business;(c) they are employer and employee;(d) any person directly or indirectly owns, controls or holds 5 % or more of
the outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;(g) together they directly or indirectly control a third person; or(h) they are members of the same family. Persons shall be deemed to be
members of the same family only if they stand in any of the following
relationships to one another:
—husband and wife,
—parent and child,
—brother and sister (whether by whole or half blood),
—grandparent and grandchild,
—uncle or aunt and nephew or niece,
—parent-in-law and son-in-law or daughter-in-law,
—brother-in-law and sister-in-law.
2. For the purposes of this title, persons who are associated in business with
one another in that one is the sole agent, sole distributor or sole
concessionaire, however described, of the other shall be deemed to be relatedonly if they fall within the criteria of paragraph 1.
Article 144
1. For the purposes of determining customs value under Article 29 of the
Code of goods in regard to which the price has not actually been paid at thematerial time for valuation for customs purposes, the price payable for
settlement at the said time shall as a general rule be taken as the basis for
customs value.
2. The Commission and the Member States shall consult within the
Committee concerning the application of paragraph 1.
Article 145
Where goods declared for free circulation are part of a larger quantity of the
same goods purchased in one transaction, the price actually paid or payable
for the purposes of Article 29 (1) of the Code shall be that price represented
by the proportion of the total price which the quantity so declared bears to thetotal quantity purchased.!B1993R2454 —EN—01.01.1999 —001.001 —55
Apportioning the price actually paid or payable shall also apply in the case of
the loss of part of a consignment or when the goods being valued have beendamaged before entry into free circulation.
Article 146
Where the price actually paid or payable for the purposes of Article 29 (1) of
the Code includes an amount in respect of any internal tax applicable within
the country of origin or export in respect of the goods in question, the saidamount shall not be incorporated in the customs value provided that it can bedemonstrated to the satisfaction of the customs authorities concerned that the
goods in question have been or will be relieved therefrom for the benefit of
the buyer.
Article 147
1. For the purposes of Article 29 of the Code, the fact that the goods which
are the subject of a sale are declared for free circulation shall be regarded as
adequate indication that they were sold for export to the customs territory of
the Community.
"M6In the case of successive sales before valuation, only
the last sale, which led to the introduction of the goods into the customsterritory 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.
3
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 customsauthorities that this sale of goods took place for export to the customs territory
in question.
The provisions of Articles 178 to 181a shall apply.
2.
"M6 3, where goods are used in a third country between
the time of sale and the time of entry into free circulation the customs value
need not be the transaction value.
3. The buyer need satisfy no condition other than that of being a party to the
contract of sale.
Article 148
Where, in applying Article 29 (1) (b) of the Code, it is established that the sale
or price of imported goods is subject to a condition or consideration the value
of which can be determined with respect to the goods being valued, such valueshall be regarded as an indirect payment by the buyer to the seller and part of
the price actually paid or payable provided that the condition or consideration
does not relate to either:
(a) an activity to which Article 29 (3) (b) of the Code applies; or(b) a factor in respect of which an addition is to be made to the price actually
paid or payable under the provisions of Article 32 of the Code.
Article 149
1. For the purposes of Article 29 (3) (b) of the Code, the term ‘marketing
activities ’means all activities relating to advertising and promoting the sale of
the goods in question and all activities relating to warranties or guarantees in
respect of them.
2. Such activities undertaken by the buyer shall be regarded as having been
undertaken on his own account even if they are performed in pursuance of an
obligation on the buyer following an agreement with the seller.
Article 150
1. In applying Article 30 (2) (a) of the Code (the transaction value of
identical goods), the customs value shall be determined by reference to thetransaction value of identical goods in a sale at the same commercial level and
in substantially the same quantity as the goods being valued. Where no such
sale is found, the transaction value of identical goods sold at a differentcommercial level and/or in different quantities, adjusted to take account of!B
!M6
!B1993R2454 —EN—01.01.1999 —001.001 —56
differences attributable to commercial level and/or to quantity, shall be used,
provided that such adjustments can be made on the basis of demonstratedevidence which clearly establishes the reasonableness and accuracy of theadjustment, whether the adjustment leads to an increase or a decrease in the
value.
2. Where the costs and charges referred to in Article 32 (1) (e) of the Code
are included in the transaction value, an adjustment shall be made to take
account of significant differences in such costs and charges between the
imported goods and the identical goods in question arising from differences indistances and modes of transport.
3. If, in applying this Article, more than one transaction value of identical
goods is found, the lowest such value shall be used to determine the customsvalue of the imported goods.
4. In applying this Article, a transaction value for goods produced by a
different person shall be taken into account only when no transaction value
can be found under paragraph 1 for identical goods produced by the sameperson as the goods being valued.
5. For the purposes of this Article, the transaction value of identical
imported goods means a customs value previously determined under Article29 of the Code, adjusted
"C1as provided for in paragraphs 1 and 2 3of
this Article.
Article 151
1. In applying Article 30 (2) (b) of the Code (the transaction value of similar
goods), the customs value shall be determined by reference to the transaction
value of similar goods in a sale at the same commercial level and insubstantially the same quantity as the goods being valued. Where no such sale
is found, the transaction value of similar goods sold at a different commercial
level and/or in different quantities, adjusted to take account of differencesattributable to commercial level and/or to quantity, shall be used, providedthat such adjustments can be made on the basis of demonstrated evidence
which clearly establishes the reasonableness and accuracy of the adjustment,
whether the adjustment leads to an increase or a decrease in the value.
2. Where the costs and charges referred to in Article 32 (1) (e) of the Code
are included in the transaction value, an adjustment shall be made to take
account of significant differences in such costs and charges between theimported goods and the similar goods in question arising from differences indistances and modes of transport.
3. If, in applying this Article, more than one transaction value of similar
goods is found, the lowest such value shall be used to determine the customsvalue for the imported goods.
4. In applying this Article, a transaction value for goods produced by a
different person shall be taken into account only when no transaction valuecan be found under paragraph 1 for similar goods produced by the sameperson as the goods being valued.
5. For the purposes of this Article, the transaction value of similar imported
goods means a customs value previously determined under Article 29 of theCode, adjusted
"C1as provided for in paragraphs 1 and 2 of 3this Article.
Article 152
1. (a) If the imported goods or identical or similar imported goods are sold
in the Community in the condition as imported, the customs value of
imported goods, determined in accordance with Article 30 (2) (c) ofthe Code, shall be based on the unit price at which the importedgoods or identical or similar imported goods are so sold in the
greatest aggregate quantity, at or about the time of the importation of
the goods being valued, to persons who are not related to the personsfrom whom they buy such goods, subject to deductions for the
following:
(i) either the commissions usually paid or agreed to be paid or the
additions usually made for profit and general expenses (includ-
ing the direct and indirect costs of marketing the goods in
question) in connection with sales in the Community ofimported goods of the same class or kind;!B1993R2454 —EN—01.01.1999 —001.001 —57
(ii) the usual costs of transport and insurance and associated costs
incurred within the Community;
(iii) the import duties and other charges payable in the Community
by reason of the importation or sale of the goods.
(b) If neither the imported goods nor identical nor similar imported
goods are sold at or about the time of importation of the goods being
valued, the customs value of imported goods determined under this
Article shall, subject otherwise to the provisions of paragraph 1 (a),be based on the unit price at which the imported goods or identical or
similar imported goods are sold in the Community in the condition as
imported at the earliest date after the importation of the goods beingvalued but before the expiration of 90 days after such importation.
2. If neither the imported goods nor identical nor similar imported goods are
sold in the Community in the condition as imported, then, if the importer so
requests, the customs value shall be based on the unit price at which the
imported goods, after further processing, are sold in the greatest aggregatequantity to persons in the Community who are not related to the persons fromwhom they buy such goods, due allowance being made for the value added by
such processing and the deductions provided for in paragraph 1 (a).
3. For the purposes of this Article, the unit price at which imported goods
are sold in the greatest aggregate quantity is the price at which the greatestnumber of units is sold in sales to persons who are not related to the persons
from whom they buy such goods at the first commercial level after
importation at which such sales take place.
4. Any sale in the Community to a person who supplies directly or indirectly
free of charge or at reduced cost for use in connection with the production andsale for export of the imported goods any of the elements specified in Article
32 (1) (b) of the Code should not be taken into account in establishing the unit
price for the purposes of this Article.
5. For the purposes of paragraph 1 (b), the ‘earliest date ’shall be the date by
which sales of the imported goods or of identical or similar imported goodsare made in sufficient quantity to establish the unit price.
Article 153
1. In applying Article 30 (2) (d) of the Code (computed value), the customs
authorities may not require or compel any person not resident in theCommunity to produce for examination, or to allow access to, any account or
other record for the purposes of determining this value. However, information
supplied by the producer of the goods for the purposes of determining thecustoms value under this Article may be verified in a non-Community countryby the customs authorities of a Member State with the agreement of the
producer and provided that such authorities give sufficient advance notice to
the authorities of the country in question and the latter do not object to theinvestigation.
2. The cost or value of materials and fabrication referred to in the first
indent of Article 30 (2) (d) of the Code shall include the cost of elements
specified in Article 32 (1) (a) (ii) and (iii) of the Code.
It shall also include the value, duly apportioned, of any product or service
specified in Article 32 (1) (b) of the Code which has been supplied directly orindirectly by the buyer for use in connection with the production of the
imported goods. The value of the elements specified in Article 32 (1) (b) (iv)
of the Code which are undertaken in the Community shall be included only tothe extent that such elements are charged to the producer.
3. Where information other than that supplied by or on behalf of the
producer is used for the purposes of determining a computed value, the
customs authorities shall inform the declarant, if the latter so requests, of the
source of such information, the data used and the calculations based on suchdata, subject to Article 15 of the Code.
5 (SIC! 4). The ‘general expenses ’referred to in the second indent of
Article 30 (2) (d) of the Code, cover the direct and indirect costs of producing
and selling the goods for export which are not included under the first indent
of Article 30 (2) (d) of the Code.!B1993R2454 —EN—01.01.1999 —001.001 —58
Article 154
Where containers referred to in Article 32 (1) (a) (ii) of the Code are to be the
subject of repeated importations, their cost shall, at the request of the
declarant, be apportioned, as appropriate, in accordance with generally
accepted accounting principles.
Article 155
For the purposes of Article 32 (1) (b) (iv) of the Code, the cost of research and
preliminary design sketches is not to be included in the customs value.
Article 156
Article 33 (c) of the Code shall apply mutatis mutandis where the customs
value is determined by applying a method other than the transaction value.
Article 156a
1. The customs authorities may, at the request of the person concerned,
authorize:
—by derogation from Article 32 (2) of the Code, certain elements which are
to be added to the price actually paid or payable, although notquantifiable at the time of incurrence of the customs debt,
—by derogation from Article 33 of the Code, certain charges which are not
to be included in the customs value, in cases where the amounts relatingto such elements are not shown separately at the time of incurrence of the
customs debt,
to be determined on the basis of appropriate and specific criteria.
In such cases, the declared customs value is not to be considered as
provisional within the meaning of the second indent of Article 254.
2. The authorization shall be granted under the following conditions:(a) the carrying out of the procedures provided for by Article 259 would, in
the circumstances, represent disproportionate administrative costs;
(b) recourse to an application of Articles 30 and 31 of the Code appears to be
inappropriate in the particular circumstances;
(c) there are valid reasons for considering that the amount of import duties to
be charged in the period covered by the authorization will not be lowerthan that which would be levied in the absence of an authorization;
(d) competitive conditions amongst operators are not distorted
CHAPTER 2
Provisions concerning royalties and licence fees
Article 157
1. For the purposes of Article 32 (1) (c) of the Code, royalties and licence
fees shall be taken to mean in particular payment for the use of rights relating:
—to the manufacture of imported goods (in particular, patents, designs,
models and manufacturing know-how), or
—to the sale for exportation of imported goods (in particular, trade marks,
registered designs), or
—to the use or resale of imported goods (in particular, copyright,
manufacturing processes inseparably embodied in the imported goods).
2. Without prejudice to Article 32 (5) of the Code, when the customs value
of imported goods is determined under the provisions of Article 29 of theCode, a royalty or licence fee shall be added to the price actually paid orpayable only when this payment:
—is related to the goods being valued, and!B
!M8
!B1993R2454 —EN—01.01.1999 —001.001 —59
—constitutes a condition of sale of those goods.
Article 158
1. When the imported goods are only an ingredient or component of goods
manufactured in the Community, an adjustment to the price actually paid or
payable for the imported goods shall only be made when the royalty or licencefee relates to those goods.
2. Where goods are imported in an unassembled state or only have to
undergo minor processing before resale, such as diluting or packing, this shallnot prevent a royalty or licence fee from being considered related to the
imported goods.
3. If royalties or licence fees relate partly to the imported goods and partly
to other ingredients or component parts added to the goods after their
importation, or to post-importation activities or services, an appropriateapportionment shall be made only on the basis of objective and quantifiabledata, in accordance with the interpretative note to Article 32 (2) of the Code in
Annex 23.
Article 159
A royalty or licence fee in respect of the right to use a trade mark is only to be
added to the price actually paid or payable for the imported goods where:
—the royalty or licence fee refers to goods which are resold in the same
state or which are subject only to minor processing after importation,
—he goods are marketed under the trade mark, affixed before or after
importation, for which the royalty or licence fee is paid, and
—the buyer is not free to obtain such goods from other suppliers unrelated
to the seller.
Article 160
When the buyer pays royalties or licence fees to a third party, the conditions
provided for in Article 157 (2) shall not be considered as met unless the seller
or a person related to him requires the buyer to make that payment.
Article 161
Where the method of calculation of the amount of a royalty or licence fee
derives from the price of the imported goods, it may be assumed in theabsence of evidence to the contrary that the payment of that royalty or licence
fee is related to the goods to be valued.
However, where the amount of a royalty or licence fee is calculated regardless
of the price of the imported goods, the payment of that royalty or licence fee
may nevertheless be related to the goods to be valued.
Article 162
In applying Article 32 (1) (c) of the Code, the country of residence of the
recipient of the payment of the royalty or licence fee shall not be a materialconsideration.
CHAPTER 3
Provisions concerning the place of introduction into the Community
Article 163
1. For the purposes of Article 32 (1) (e) and Article 33 (a) of the Code, the
place of introduction into the customs territory of the Community shall be:
(a) for goods carried by sea, the port of unloading, or the port of
transhipment, subject to transhipment being certified by the customs
authorities of that port;
(b) for goods carried by sea and then, without transhipment, by inland
waterway, the first port where unloading can take place either at themouth of the river or canal or further inland, subject to proof being!B1993R2454 —EN—01.01.1999 —001.001 —60
furnished to the customs office that the freight to the port of unloading is
higher than that to the first port;
(c) for goods carried by rail, inland waterway, or road, the place where the
first customs office is situated;
(d) for goods carried by other means, the place where the land frontier of the
customs territory of the Community is crossed.
2. The customs value of goods introduced into the customs territory of the
Community and then carried to a destination in another part of that territory
through the territories of Belarus, Bulgaria, the Czech Republic, Estonia,
Hungary, Latvia, Lithuania, Poland, Russia, Romania, the Slovak Republic,Switzerland, or former Yugoslavia in its borders of 1 January 1991 shall be
determined by reference to the first place of introduction into the customs
territory of the Community, provided the goods are carried direct through theterritories of those countries by a usual route across such territory to the placeof destination.
3. The customs value of goods introduced into the customs territory of the
Community and then carried by sea to a destination in another part of that
territory shall be determined by reference to the first place of introduction
into the customs territory of the Community, provided the goods are carrieddirect by a usual route to the place of destination.
4. Paragraphs 2 and 3 of this Article shall also apply where the goods have
been unloaded, transhipped or temporarily immobilized in the territories of
Belarus, Bulgaria, the Czech Republic, Estonia, Hungary, Latvia, Lithuania,Poland, Russia, Romania, the Slovak Republic, Switzerland, or former
Yugoslavia in its borders of 1 January 1991 for reasons relating solely to their
transport.
5. For goods introduced into the customs territory of the Community and
carried directly from one of the French overseas departments to another partof the customs territory of the Community or vice versa, the place ofintroduction to be taken into consideration shall be the place referred to in
paragraphs 1 and 2 situated in that part of the customs territory of the
Community from which the goods came, if they were unloaded or transhippedthere and this was certified by the customs authorities.
6. When the conditions specified at paragraphs 2, 3 and 5 are not fulfilled,
the place of introduction to be taken into consideration shall be the place
specified in paragraph 1 situated in that part of the customs territory of the
Community to which the goods are consigned.
CHAPTER 4
Provisions concerning transport costs
Article 164
In applying Article 32 (1) (e) and 33 (a) of the Code:
(a) where goods are carried by the same mode of transport to a point beyond
the place of introduction into the customs territory of the Community,
transport costs shall be assessed in proportion to the distance coveredoutside and inside the customs territory of the Community, unlessevidence is produced to the customs authorities to show the costs that
would have been incurred under a general compulsory schedule of freight
rates for the carriage of the goods to the place of introduction into thecustoms territory of the Community;
(b) where goods are invoiced at a uniform free domicile price which
corresponds to the price at the place of introduction, transport costs
within the Community shall not be deducted from that price. However,
such deduction shall be allowed if evidence is produced to the customsauthorities that the free-frontier price would be lower than the uniformfree domicile price;
(c) where transport is free or provided by the buyer, transport costs to the
place of introduction, calculated in accordance with the schedule of
freight rates normally applied for the same modes of transport, shall beincluded in the customs value.!B
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Article 165
1. All postal charges levied up to the place of destination in respect of goods
sent by post shall be included in the customs value of these goods, with theexception of any supplementary postal charge levied in the country ofimportation.
2. No adjustment to the declared value shall, however, be made in respect of
such charges in determining the value of consignments of a non-commercialnature.
3. Paragraphs 1 and 2 are not applicable to goods carried by the express
postal services known as EMS-Datapost (in Denmark, EMS-Jetpost, inGermany, EMS-Kurierpostsendungen, in Italy, CAI-Post).
Article 166
The air transport costs to be included in the customs value of goods shall be
determined by applying the rules and percentages shown in Annex 25.
CHAPTER 5
Valuation of certain carrier media for use in ADP equipment
Article 167
1. Notwithstanding Articles 29 to 33 of the Code, in determining the
customs value of imported carrier media bearing data or instructions for use
in data processing equipment, only the cost or value of the carrier medium
itself shall be taken into account. The customs value of imported carriermedia bearing data or instructions shall not, therefore, include the cost or
value of the data or instructions, provided that such cost or value is
distinguished from the cost or value of the carrier medium in question.
2. For the purposes of this Article:
(a) the expression ‘carrier medium ’shall not be taken to include integrated
circuits, semiconductors and similar devices or articles incorporatingsuch circuits or devices;
(b) the expression ‘data or instructions ’shall not be taken to include sound,
cinematographic or video recordings.
CHAPTER 6
Provisions concerning rates of exchange
Article 168
"C2For the purposes of Articles 169 to 172 3of this chapter:
(a)‘rate recorded ’shall mean:
—the latest selling rate of exchange recorded for commercial
transactions on the most representative exchange market or markets
of the Member State concerned, or
—some other description of a rate of exchange so recorded and
designated by the Member State as the ‘rate recorded ’provided that
it reflects as effectively as possible the current value of the currency
in question in commercial transactions;
(b)‘published ’shall mean made generally known in a manner designated by
the Member State concerned;
(c)‘currency ’shall mean any monetary unit used as a means of settlement
between monetary authorities or on the international market.!B1993R2454 —EN—01.01.1999 —001.001 —62
Article 169
1. Where factors used to determine the customs value of goods are
expressed at the time when that value is determined in a currency other than
that of the Member State where the valuation is made, the rate of exchange tobe used to determine that value in terms of the currency of the Member State
concerned shall be the rate recorded on the second-last Wednesday of a month
and published on that or the following day.
2. The rate recorded on the second-last Wednesday of a month shall be used
during the following calendar month unless it is superseded by a rateestablished under Article 171.
3. Where a rate of exchange is not recorded on the second-last Wednesday
indicated in paragraph 1, or, if recorded, is not published on that or thefollowing day, the last rate recorded for the currency in question publishedwithin the preceding 14 days shall be deemed to be the rate recorded on that
Wednesday.
Article 170
Where a rate of exchange cannot be established under the provisions of
Article 169, the rate of exchange to be used for the application of Article 35
of the Code shall be designated by the Member State concerned and shall
reflect as effectively as possible the current value of the currency in questionin commercial transactions in terms of the currency of that Member State.
Article 171
1. Where a rate of exchange recorded on the last Wednesday of a month and
published on that or the following day differs by 5 % or more from the rateestablished in accordance with Article 169 for entry into use the followingmonth, it shall replace the latter rate from the first Wednesday of that month
as the rate to be applied for the application of Article 35 of the Code.
2. Where in the course of a period of application as referred to in the
preceding provisions, a rate of exchange recorded on a Wednesday andpublished on that or the following day differs by 5 % or more from the rate
being used in accordance with this Chapter, it shall replace the latter rate and
enter into use on the Wednesday following as the rate to be used for theapplication of Article 35 of the Code. The replacement rate shall remain inuse for the remainder of the current month, provided that this rate is not
superseded due to operation of the provisions of the first sentence of this
paragraph.
3. Where, in a Member State, a rate of exchange is not recorded on a
Wednesday or, if recorded, is not published on that or the following day, the
rate recorded shall, for the application in that Member State of paragraphs 1
and 2, be the rate most recently recorded and published prior to thatWednesday.
Article 172
When the customs authorities of a Member State authorize a declarant to
furnish or supply at a later date certain details concerning the declaration forfree circulation of the goods in the form of a periodic declaration, thisauthorization may, at the declarant ’s request, provide that a single rate be used
for conversion into that Member State ’s currency of elements forming part of
the customs value as expressed in a particular currency. In this case, the rate tobe used shall be the rate, established in accordance with this Chapter, which is
applicable on the first day of the period covered by the declaration in
question.
CHAPTER 7
Simplified procedures for certain perishable goods
Article 173
1. For the purpose of determining the customs value of products referred to
in Annex 26, the Commission shall establish for each classification heading aunit value per 100 kg net expressed in the currencies of the Member States.!B1993R2454 —EN—01.01.1999 —001.001 —63
The unit values shall apply for periods of 14 days, each period beginning on a
Friday.
2. Unit values shall be established on the basis of the following elements,
which are to be supplied to the Commission by Member States, in relation to
each classification heading:
(a) the average free-at-frontier unit price, not cleared through customs,
expressed in the currency of the Member State in question per 100 kg net
and calculated on the basis of prices for undamaged goods in the
marketing centres referred to in Annex 27 during the reference periodreferred to in Article 174 (1);
(b) the quantities entered into free circulation over the period of a calendar
year with payment of import duties.
3. The average free-at-frontier unit price, not cleared through customs, shall
be calculated on the basis of the gross proceeds of sales made between
importers and wholesalers. However, in the case of the London, Milan and
Rungis marketing centres the gross proceeds shall be those recorded at thecommercial level at which those goods are most commonly sold at thosecentres.
There shall be deducted from the figures so arrived at:
—a marketing margin of 15 % for the marketing centres of London, Milan
and Rungis and of 8 % for the other marketing centres,
—costs of transport and insurance within the customs territory,
—a standard amount of ECU 5 representing all the other costs which are not
to be included in the customs value.
This amount shall be converted into the currencies of the Member States
on the basis of the latest rates in force established in accordance withArticle 18 of the Code,
—import duties and other charges which are not to be included in the
customs value.
4. The Member States may fix standard amounts for deduction in respect of
transport and insurance costs in accordance with paragraph 3. Such standard
amounts and the methods for calculating them shall be made known to the
Commission immediately.
Article 174
1. The reference period for calculating the average unit prices referred to in
Article 173 (2) (a) shall be the period of 14 days ending on the Thursdaypreceding the week during which new unit values are to be established.
2. Average unit prices shall be notified by Member States not later than 12
noon on the Monday of the week during which unit values are establishedpursuant to Article 173. If that day is a non-working day, notification shall bemade on the working day immediately preceding that day.
3. The quantities entered into free circulation during a calendar year for
each classification heading shall be notified to the Commission by allMember States before 15 June in the following year.
Article 175
1. The unit values referred to in Article 173 (1) shall be established by the
Commission on alternate Tuesdays on the basis of the weighted average of the
average unit prices referred to in Article 173 (2) (a) in relation to thequantities referred to in Article 173 (2) (b).
2. For the purpose of determining the weighted average, each average unit
price as referred to in Article 173 (2) (a) shall be converted into ecu on the
basis of the last conversion rates determined by the Commission andpublished in the Official Journal of the European Communities prior to the
week during which the unit values are to be established. The same conversion
rates shall be applied in converting the unit values so obtained back into the
currencies of the Member States.!B1993R2454 —EN—01.01.1999 —001.001 —64
3. The last published unit values shall remain applicable until new values
are published. However, in the case of major fluctuations in price in one ormore Member States, as a result, for example, of an interruption in thecontinuity of imports of a particular product, new unit values may be
determined on the basis of actual prices at the time of fixing those values.
Article 176
1. Consignments which at the material time for valuation for customs
purposes contain not less than 5 % of produce unfit in its unaltered state for
human consumption or the value of which has depreciated by not less than
20 % in relation to average market prices for sound produce, shall be treatedas damaged.
2. Consignments which are damaged may be valued:—either, after sorting, by application of unit values to the sound portion, the
damaged portion being destroyed under customs supervision, or
—by application of unit values established for the sound produce after
deduction from the weight of the consignment of a percentage equal tothe percentage assessed as damaged by a sworn expert and accepted bythe customs authorities, or
—by application of unit values established for the sound produce reduced
by the percentage assessed as damaged by a sworn expert and accepted by
the customs authorities.
Article 177
1. In declaring or causing to be declared the customs value of one or more
products which he imports by reference to the unit values established in
accordance with this Chapter, the person concerned joins the simplified
procedure system for the current calendar year in respect of the product orproducts in question.
2. If subsequently the person concerned requires the use of a method other
than the simplified procedures for the customs valuation of one or more of theproducts he imports, the customs authorities of the Member State concerned
shall be entitled to notify him that he will not be allowed to benefit from the
simplified procedures for the remainder of the current calendar year in regardto the product or products concerned; this exclusion can be extended for thefollowing calendar year. Such notified exclusion shall be communicated
without delay to the Commission, which shall in turn immediately inform the
customs authorities of the other Member States.
CHAPTER 8
Declarations of particulars and documents to be furnished
Article 178
1. Where it is necessary to establish a customs value for the purposes of
Articles 28 to 36 of the Code, a declaration of particulars relating to customsvalue (value declaration) shall accompany the customs entry made in respect
of the imported goods. The value declaration shall be drawn up on a form D.V .
1 corresponding to the specimen in Annex 28, supplemented whereappropriate by one or more forms D.V . 1 biscorresponding to the specimen
in Annex 29.
2. The value declaration provided for in paragraph 1 shall be made only by a
person established in the Community and in possession of the relevant facts.
The second indent of Article 64(2)(b) and Article 64(3) of the Code shall
apply mutatis mutandis.
3. The customs authorities may waive the requirement of a declaration on
the form referred to in paragraph 1 where the customs value of the goods in
question cannot be determined under the provisions of Article 29 of the Code.
In such cases the person referred to in paragraph 2 shall furnish or cause to be!B
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furnished to the customs authorities such other information as may be
requested for the purposes of determining the customs value under anotherArticle of the said Code; and such other information shall be supplied in suchform and manner as may be prescribed by the customs authorities.
4. The lodging with a customs office of a declaration required by paragraph
1 shall, without prejudice to the possible application of penal provisions, be
equivalent to the engagement of responsibility by the person referred to inparagraph 2 in respect of:
—the accuracy and completeness of the particulars given in the declaration,
—the authenticity of the documents produced in support of these
particulars, and
—the supply of any additional information or document necessary to
establish the customs value of the goods.
5. This Article shall not apply in respect of goods for which the customs
value is determined under the simplified procedure system established in
accordance with the provisions of Articles 173 to 177.
Article 179
1. Except where it is essential for the correct application of import duties,
the customs authorities shall waive the requirement of all or part of the
declaration provided for in Article 178 (1):
(a) where the customs value of the imported goods in a consignment does not
exceed ECU 5 000, provided that they do not constitute split or multipleconsignments from the same consignor to the same consignee; or
(b) where the importations involved are of a non-commercial nature; or(c) where the submission of the particulars in question is not necessary for
the application of the Customs Tariff of the European Communities or
where the customs duties provided for in the Tariff are not chargeable
pursuant to specific customs provisions.
2. The amount in ecu referred to in paragraph 1 (a) shall be converted in
accordance with Article 18 of the Code. The customs authorities mayround-off upwards or downwards the sum arrived at after conversion.
The customs authorities may maintain unamended the exchange value in
national currency of the amount determined in ecu if, at the time of the annual
adjustment provided for in Article 18 of the Code, the conversion of thisamount, before the rounding-off provided for in this paragraph, leads to analteration of less than 5 % in the exchange value expressed in national
currency or to a reduction thereof.
3. In the case of continuing traffic in goods supplied by the same seller to
the same buyer under the same commercial conditions, the customsauthorities may waive the requirement that all particulars under Article 178(1) be furnished in support of each customs declaration, but shall require them
whenever the circumstances change and at least once every three years.
4. A waiver granted under this Article may be withdrawn and the submission
of a D.V . 1 may be required where it is found that a condition necessary toqualify for that waiver was not or is no longer met.
Article 180
Where computerized systems are used, or where the goods concerned are the
subject of a general, periodic or recapitulative declaration, the customs
authorities may authorize variations in the form of presentation of datarequired for the determination of customs value.
Article 181
1. The person referred to in Article 178 (2) shall furnish the customs
authorities with a copy of the invoice on the basis of which the value of the
imported goods is declared. Where the customs value is declared in writingthis copy shall be retained by the customs authorities.!B1993R2454 —EN—01.01.1999 —001.001 —66
2. In the case of written declarations of the customs value, when the invoice
for the imported goods is made out to a person established in a Member Stateother than that in which the customs value is declared, the declarant shallfurnish the customs authorities with two copies of the invoice. One of these
copies shall be retained by the customs authorities; the other, bearing the
stamp of the office in question and the serial number of the declaration at thesaid customs office shall be returned to the declarant for forwarding to theperson to whom the invoice is made out.
3. The customs authorities may extend the provisions of paragraph 2 to
cases where the person to whom the invoice is made out is established in the
Member State in which the customs value is declared.
Article 181a
1. The customs authorities need not determine the customs valuation of
imported goods on the basis of the transaction value method if, in accordance
with the procedure set out in paragraph 2, they are not satisfied, on the basis
of reasonable doubts, that the declared value represents the total amount paidor payable as referred to in Article 29 of the Code.
2. Where the customs authorities have the doubts described in paragraph 1
they may ask for additional information in accordance with Article 178 (4). Ifthose doubts continue, the customs authorities must, before reaching a final
decision, notify the person concerned, in writing if requested, of the grounds
for those doubts and provide him with a reasonable opportunity to respond. Afinal decision and the grounds therefor shall be communicated in writing tothe person concerned.
TITLE VI
INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY
CHAPTER 1
Examination of the goods and taking of samples by the person concerned
Article 182
1. Permission to examine the goods under Article 42 of the Code shall be
granted to the person empowered to assign the goods a customs-approved
treatment or use at his oral request, unless the customs authorities consider,
having regard to the circumstances, that a written request is required.
The taking of samples may be authorized only at the written request of the
person concerned.
2. A written request as referred to in paragraph 1 shall be signed by the
person concerned and lodged with the relevant customs authorities. It shall
include the following particulars:
—name and address of the applicant,
—the location of the goods,
—number of the summary declaration, where it has already been presented,
save where the customs office undertakes to enter such information, or
indication of the previous customs procedure, or the particulars foridentifying the means of transport on which the goods are located,
—all other particulars necessary for identifying the goods.
The customs authorities shall indicate their authorization on the request
presented by the person concerned. Where the request is for the taking of
samples, the said authorities shall indicate the quantity of goods to be taken.
3. Prior examination of goods and the taking of samples shall be carried out
under the supervision of the customs authorities, which shall specify the
procedures to be followed in each particular case.!B
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The person concerned shall bear the risk and the cost of unpacking, weighing,
repacking and any other operation involving the goods. He shall also pay anycosts in connection with analysis.
4. The samples taken shall be the subject of formalities with a view to
assigning them a customs-approved treatment or use. Where examination of
the samples results in their destruction or irretrievable loss, no debt shall be
deemed to have been incurred. Article 182 (5) of the Code shall apply to wasteand scrap.
CHAPTER 2
Summary declaration
Article 183
1. The summary declaration shall be signed by the person making it.
2. The summary declaration shall be endorsed by the customs authorities
and retained by them for the purpose of verifying that the goods to which itrelates are assigned a customs-approved treatment or use within the period
laid down in Article 49 of the Code.
3. The summary declaration for goods which have been moved under a
transit procedure before being presented to customs shall take the form of thecopy of the transit document intended for the customs office of destination.
4. The customs authorities may allow the summary declaration to be made
in computerized form. In that case, the rules laid down
"M1in paragraphs 1
and 23shall be adapted accordingly.
Article 184
1. Goods covered by a summary declaration which have not been unloaded
from the means of transport carrying them shall be re-presented intact by the
person referred to in Article 183 (1) whenever the customs authorities sorequire, until such time as the goods in question are assigned a customs-approved treatment or use.
2. Any person who holds goods after they have been unloaded in order to
move or store them shall become responsible for compliance with theobligation to re-present all the goods intact at the request of the customsauthorities.
CHAPTER 3
Temporary storage
Article 185
1. Where the places referred to in Article 51 (1) of the Code have been
approved on a permanent basis for the placing of goods in temporary storage,such places shall be called ‘temporary storage facilities ’.
2. In order to ensure the application of customs rules, the customs
authorities may, where they do not themselves manage the temporary storagefacility, require that:
(a) temporary storage facilities be double-locked, one key being held by the
said customs authorities;
(b) the person operating the temporary storage facility keep stock accounts
which enable the movements of goods to be traced.
Article 186
Goods shall be placed in a temporary storage facility on the basis of the
summary declaration. However, the customs authorities may require the
lodging of a specific declaration made out on a form corresponding to the
model they have determined.!B1993R2454 —EN—01.01.1999 —001.001 —68
Article 187
Without prejudice to Article 56 of the Code or to the provisions applicable to
the sale of goods by the customs authorities, the person who has made the
summary declaration or, where such a declaration has not yet been lodged, thepersons referred to in Article 44 (2) of the Code, shall be responsible for
giving effect to the measures taken by the customs authorities pursuant to
Article 53 (1) of the Code and for bearing the costs of such measures.
CHAPTER 4
Special provisions applicable to goods consigned by sea or air
Section 1
General provisions
Article 189
Where goods are brought into the customs territory of the Community from a
third country by sea or air and are consigned under cover of a single transportdocument by the same mode of transport, without transhipment, to another
port or airport in the Community, they shall be presented to customs, within
the meaning of Article 40 of the Code, only at the port or airport where theyare unloaded or transhipped.
Section 2
Special provisions applicable to the cabin baggage and hold baggage of
travellers
Article 190
For the purposes of this section:
(a)Community airport means any airport situated in Community customs
territory;
(b)international Community airport means any Community airport which,
having been so authorized by the competent authorities, is approved for
air traffic with third countries;
(c)intra-Community flight means the movement of an aircraft between two
Community airports, without any stopovers, which does not start from or
end at a non-Community airport;
(d)Community port means any sea port situated in Community customs
territory;
(e)intra-Community sea crossing means the movement between two
Community ports without any intermediate calls, of a vessel plying
regularly between two or more specified Community ports;
(f)pleasure craft means private boats intended for journeys whose itinerary
depends on the wishes of the user;
(g) t ourist or business aircraft means private aircraft intended for journeys
whose itinerary depends on the wishes of the user;
(h)baggage means all objects carried, by whatever means, by the person in
the course of his journey.
Article 191
For the purposes of this section, in the case of air travel, baggage shall be
considered as:
—hold baggage if it has been checked in at the airport of departure and is
not accessible to the person during the flight nor, where relevant, during!B
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the stopovers referred to in Articles 192 (1) and (2) and 194 (1) and (2) of
this chapter,
—cabin baggage if the person takes it into the cabin of the aircraft.
Article 192
Any controls and any formalities applicable to:
1. the cabin and hold baggage of persons taking a flight in an aircraft which
comes from a non-Community airport and which, after a stopover at aCommunity airport, continues to another Community airport, shall be
carried out at this last airport provided it is an international Community
airport; in this case, baggage shall be subject to the rules applicable to thebaggage of persons coming from a third country when the personcarrying such baggage cannot prove the Community status of the goods
contained therein to the satisfaction of the competent authorities;
2. the cabin and hold baggage of persons taking a flight in an aircraft which
stops over at a Community airport before continuing to a non-Community
airport, shall be carried out at the airport of departure provided it is an
international Community airport; in this case, cabin baggage may besubject to control at the Community airport where the aircraft stops over,in order to ascertain that the goods it contains conform to the conditions
for free movement within the Community;
3. the baggage of persons using a maritime service provided by the same
vessel and comprising successive legs departing from, calling at or
terminating in a non-Community port shall be carried out at the port at
which the baggage in question is loaded or unloaded as the case may be.
Article 193
Any controls and any formalities applicable to the baggage of persons on
board:
1. pleasure craft, shall be carried out in any Community port, whatever the
origin or destination of these craft;
2. tourist or business aircraft, shall be carried out:
—at the first airport of arrival which must be an international
Community airport, for flights coming from a non-Communityairport, where the aircraft, after a stopover, continues to anotherCommunity airport,
—at the last international Community airport, for flights coming from a
Community airport where the aircraft, after a stopover, continues to anon-Community airport.
Article 194
1. Where baggage arriving at a Community airport on board an aircraft
coming from a non-Community airport is transferred at that Community
airport, to another aircraft proceeding on an intra-Community flight:
—any controls and any formalities applicable to hold baggage shall be
carried out at the airport of arrival of the intra-Community flight,
provided the latter airport is an international Community airport,
—all controls on cabin baggage shall be carried out in the first international
Community airport; additional controls may be carried out at the airport
of arrival of an intra-Community flight, only in exceptional cases wherethey prove necessary following controls on hold baggage,
—controls on hold baggage may be carried out at the first Community
airport only in exceptional cases where they prove necessary followingcontrols on cabin baggage.
2. Where baggage is loaded at a Community airport onto an aircraft
proceeding on an intra-Community flight for transfer at another Communityairport, to an aircraft whose destination is a non-Community airport:
—any controls and any formalities applicable to hold baggage shall be
carried out at the airport of departure of the intra-Community flight,
provided that airport is an international Community airport,!B1993R2454 —EN—01.01.1999 —001.001 —70
—all controls on cabin baggage shall be carried out in the last international
Community airport; prior controls on such baggage may be carried out inthe airport of departure of an intra-Community flight only in exceptionalcases where they prove necessary following controls on hold baggage,
—additional controls on hold baggage may be carried out in the last
Community airport only in exceptional cases where they prove necessary
following controls on cabin baggage.
3. Any controls and any formalities applicable to baggage arriving at a
Community airport on board a scheduled or charter flight from anon-Community airport and transferred, at that Community airport, to a
tourist or business aircraft proceeding on an intra-Community flight shall be
carried out at the airport of arrival of the scheduled or charter flight.
4. Any controls and any formalities applicable to baggage loaded at a
Community airport onto a tourist or business aircraft proceeding on anintra-Community flight for transfer, at another Community airport, to a
scheduled or charter flight whose destination is a non-Community airport,
shall be carried out at the airport of departure of the scheduled or charterflight.
5. The Member States may carry out controls at the international
Community airport where the transfer of hold baggage takes place on
baggage:
—coming from a non-Community airport and transferred in an international
Community airport to an aircraft bound for an international airport in thesame national territory,
—having been loaded on an aircraft in an international airport for transfer in
another international airport in the same national territory to an aircraft
bound for a non-Community airport.
Article 195
The Member States shall take the necessary measures to ensure that:
—on arrival, persons cannot transfer goods before controls have been
carried out on the cabin baggage not covered by Article 1 of CouncilRegulation (EEC) No 3925/91 (
1),
—on departure, persons cannot transfer goods after controls have been
carried out on the cabin baggage not covered by Article 1 of Council
Regulation (EEC) No 3925/91,
—on arrival, the appropriate arrangements have been made to prevent any
transfer of goods before controls have been carried out on the holdbaggage not covered by Article 1 of Council Regulation (EEC)No 3925/91,
—on departure, the appropriate arrangements have been made to prevent
any transfer of goods after controls have been carried out on the hold
baggage not covered by Article 1 of Council Regulation (EEC)No 3925/91.
Article 196
Hold baggage registered in a Community airport shall be identified by a tag
affixed in the airport concerned. A specimen tag and the technical
characteristics are shown in Annex 30.
Article 197
Each Member State shall provide the Commission with a list of airports
corresponding to the definition of ‘international Community airport ’given in
Article 190 (b). The Commission shall publish this list in the Official Journal
of the European Communities , C Series.!B
(1) OJ No L 374, 31. 12. 1994, p. 4.1993R2454 —EN—01.01.1999 —001.001 —71
TITLE VII
CUSTOMS DECLARATIONS - NORMAL PROCEDURE
CHAPTER 1
Customs declarations in writing
Section 1
General provisions
Article 198
1. Where a customs declaration covers two or more articles, the particulars
relating to each article shall be regarded as constituting a separate declaration.
2. Component parts of industrial plant coming under a single CN Code shall
be regarded as constituting a single item of goods.
Article 199
"M11.3Without prejudice to the possible application of penal
provisions, the lodging with a customs office of a declaration signed by thedeclarant or his representative shall render him responsible under the
provisions in force for:
—the accuracy of the information given in the declaration,
—the authenticity of the documents attached,
and
—compliance with all the obligations relating to the entry of the goods in
question under the procedure concerned.
2. Where the declarant uses data-processing systems to produce his customs
declarations, the customs authorities may provide that the handwrittensignature may be replaced by another identification technique which may bebased on the use of codes. This facility shall be granted only if the technical
and administrative conditions laid down by the customs authorities are
complied with.
The customs authorities may also provide that declarations produced using
customs data-processing systems may be directly authenticated by thosesystems, in place of the manual or mechanical application of the customs
office stamp and the signature of the competent official.
3. Under the conditions and in the manner which they shall determine, the
customs authorities may allow some of the particulars of the writtendeclaration referred to in Annex 37 to be replaced by sending these particularsto the customs office designated for that purpose by electronic means, where
appropriate in coded form.
Article 200
Documents accompanying a declaration shall be kept by the customs
authorities unless the said authorities provide otherwise or unless the
declarant requires them for other operations. In the latter case the customsauthorities shall take the necessary steps to ensure that the documents in
question cannot subsequently be used except in respect of the quantity or
value of goods for which they remain valid.
Article 201
1. The declaration shall be lodged with the customs office where the goods
were presented. It may be lodged as soon as such presentation has taken place.!B
!M1
!B1993R2454 —EN—01.01.1999 —001.001 —72
2. The customs authorities may authorize the declaration to be lodged
before the declarant is in a position to present the goods. In this case, thecustoms authorities may set a time limit, to be determined according to thecircumstances, for presentation of the goods. If the goods have not been
presented within this time limit, the declaration shall be considered not to
have been lodged.
3. Where a declaration has been lodged before the goods to which it relates
have arrived at the customs office or at another place designated by the
customs authorities, it may be accepted only after the goods in question havebeen presented to customs.
Article 202
1. The declaration shall be lodged with the competent customs office during
the days and hours appointed for opening.
However, the customs authorities may, at the request of the declarant and at
his expense, authorize the declaration to be lodged outside the appointed daysand hours.
2. Any declaration lodged with the officials of a customs office in any other
place duly designated for that purpose by agreement between the customsauthorities and the person concerned shall be considered to have been lodgedin the said office.
Article 203
The date of acceptance of the declaration shall be noted thereon.
Article 204
The customs authorities may allow or require the corrections referred to in
Article 65 of the Code to be made by the lodging of a new declaration
intended to replace the original declaration. In that event, the relevant date fordetermination of any duties payable and for the application of any otherprovisions governing the customs procedure in question shall be the date of
the acceptance of the original declaration.
Section 2
Forms to be used
Article 205
1. The official model for written declarations to customs by the normal
procedure, for the purposes of placing goods under a customs procedure orre-exporting them in accordance with Article 182 (3) of the Code, shall be the
Single Administrative Document.
2. Other forms may be used for this purpose where the provisions of the
customs procedure in question permit.
3. The provisions of paragraphs 1 and 2 shall not preclude:
—waiver of the written declaration prescribed in Articles 225 to 236 for
release for free circulation, export or temporary importation,
—waiver by the Member States of the form referred to in paragraph 1 where
the special provisions laid down in Articles 237 and 238 with regard toconsignments by letter or parcel-post apply,
—use of special forms to facilitate the declaration in specific cases, where
the customs authorites (SIC! authorities) so permit,
—waiver by the Member States of the form referred to in paragraph 1 in the
case of existing or future agreements or arrangements concluded between
the administrations of two or more Member States with a view to greater
simplification of formalities in all or part of the trade between thoseMember States,
—use by the persons concerned of loading lists for the completion of
Community transit formalities in the case of consignments composed ofmore than one kind of goods,!B1993R2454 —EN—01.01.1999 —001.001 —73
—printing of export, transit or import declarations and documents certifying
the Community status of goods not being moved under internalCommunity transit procedure by means of official or private-sectordata-processing systems, if necessary on plain paper, on conditions laid
down by the Member States,
—provision by the Member States to the effect that where a computerized
declaration-processing system is used, the declaration, within the
meaning of paragraph 1, may take the form of the Single Administrative
Document printed out by that system.
5. Where in Community legislation, reference is made to an export,re-export or import declaration or a declaration placing goods under another
customs procedure, Member States may not require any administrative
documents other than those which are:
—expressly created by Community acts or provided for by such acts,
—required under the terms of international conventions compatible with the
Treaty,
—required from operators to enable them to qualify, at their request, for an
advantage or specific facility,
—required, with due regard for the provisions of the Treaty, for the
implementation of specific regulations which cannot be implemented
solely by the use of the document referred to in paragraph 1.
Article 206
The Single Administrative Document form shall, where necessary, also be
used during the transitional period laid down in the Act of Accession of Spainand Portugal in connection with trade between the Community as constituted
on 31 December 1985 and Spain or Portugal and between those two
last-mentioned Member States in goods still liable to certain customs dutiesand charges having equivalent effect or which remain subject to other
measures laid down by the Act of Accession.
For the purposes of the first paragraph, copy 2 or where applicable copy 7 of
the forms used for trade with Spain and Portugal or trade between those
Member States shall be destroyed.
It shall also be used in trade in Community goods between parts of the
customs territory of the Community to which the provisions of Council
Directive 77/388/EEC (
1) apply and parts of that territory where those
provisions do not apply, or in trade between parts of that territory where thoseprovisions do not apply.
Article 207
Without prejudice to Article 205 (3), the customs administrations of the
Member States may in general, for the purpose of completing export or
import formalities, dispense with the production of one or more copies of theSingle Administrative Document intended for use by the authorities of thatMember State, provided that the information in question is available on other
media.
Article 208
1. The Single Administrative Document shall be presented in subsets
containing the number of copies required for the completion of formalitiesrelating to the customs procedure under which the goods are to be placed.
2. Where the Community transit procedure or the common transit procedure
is preceded or followed by another customs procedure, a subset containing thenumber of copies required for the completion of formalities relating to the
transit procedure and the preceding or following procedure may be presented.!B
(1) OJ No L 145, 13. 6. 1977, p. 1.!M1
!B1993R2454 —EN—01.01.1999 —001.001 —74
3. The subsets referred to in paragraphs 1 and 2 shall be taken from:
—either the full set of eight copies, in accordance with the specimen
contained in Annex 31,
—or, particularly in the event of production by means of a computerized
system for processing declarations, two successive sets of four copies, inaccordance with the specimen contained in Annex 32.
4. Without prejudice to Articles 205 (3), 222 to 224 or 254 to 289, the
declaration forms may be supplemented, where appropriate, by one or morecontinuation forms presented in subsets containing the declaration copies
needed to complete the formalities relating to the customs procedure under
which the goods are to be placed. Those copies needed in order to completethe formalities relating to preceding or subsequent customs procedures maybe attached where appropriate.
The continuation subsets shall be taken from:
—either a set of eight copies, in accordance with the specimen contained in
Annex 33,
—
"C1or two sets of four copies 3, in accordance with the specimen
contained in Annex 34.
The continuation forms shall be an integral part of the Single Administrative
Document to which they relate.
5. By way of derogation from paragraph 4, the customs authorities may
provide that continuation forms shall not be used where a computerizedsystem is used to produce such declarations.
Article 209
1. Where Article 208 (2) is applied, each party involved shall be liable only
as regards the particulars relating to the procedure for which he applied as
declarant, principal or as the representative of one of these.
2. For the purposes of paragraph 1, where the declarant uses a Single
Administrative Document issued during the preceding customs procedure, he
shall be required, prior to lodging his declaration, to verify the accuracy of theexisting particulars for the boxes for which he is responsible and theirapplicability to the goods in question and the procedure applied for, and to
supplement them as necessary.
In the cases referred to in the first subparagraph, the declarant shall
immediately inform the customs office where the declaration is lodged of any
discrepancy found between the goods in question and the existing particulars.
In this case the declarant shall then draw up his declaration on fresh copies ofthe Single Administrative Document.
Article 210
Where the Single Administrative Document is used to cover several
successive customs procedures, the customs authorities shall satisfy
themselves that the particulars given in the declarations relating to thevarious procedures in question all agree.
Article 211
The declaration must be drawn up in one of the official languages of the
Community which is acceptable to the customs authorities of the Member
State where the formalities are carried out.
If necessary, the customs authorities of the Member State of destination may
require from the declarant or his representative in that Member State a
translation of the declaration into the official language or one of the officiallanguages of the latter. The translation shall replace the correspondingparticulars in the declaration in question.
By way of derogation from the preceding subparagraph, the declaration shall
be drawn up in an official language of the Community acceptable to the
Member State of destination in all cases where the declaration in the latter
Member State is made on copies other than those initially presented to thecustoms office of the Member State of departure.!B1993R2454 —EN—01.01.1999 —001.001 —75
Article 212
1. The Single Administrative Document must be completed in accordance
with the explanatory note in Annex 37 and any additional rules laid down in
other Community legislation.
2. The customs authorities shall ensure that users have ready access to
copies of the explanatory note referred to in paragraph 1.
3. The customs administrations of each Member State may, if necessary,
supplement the explanatory note.
Article 213
The codes to be used in completing the forms referred to in Article 205 (1) are
listed in Annex 38.
Article 214
In cases where the rules require supplementary copies of the form referred to
in Article 205 (1), the declarant may use additional sheets or photocopies of
the said form for this purpose.
Such additional sheets or photocopies must be signed by the declarant,
presented to the customs authorities and endorsed by the latter under the sameconditions as the Single Administrative Document. They shall be accepted by
the customs authorities as if they were original documents provided that their
quality and legibility are considered satisfactory by the said authorities.
Article 215
1. The forms referred to in Article 205 (1) shall be printed on self-copying
paper dressed for writing purposes and weighing at least 40 g/m
2. The paper
must be sufficiently opaque for the information on one side not to affect the
legibility of the information on the other side and its strength should be suchthat in normal use it does not easily tear or crease.
The paper shall be white for all copies. However, on the copies used for
Community transit (1, 4, 5 and 7), boxes 1 (first and third subdivisions), 2, 3,
4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left),35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.
The forms shall be printed in green ink.2. The boxes are based on a unit of measurement of one tenth of an inch
horizontally and one sixth of an inch vertically. The subdivisions are based on
a unit of measurement of one-tenth of an inch horizontally.
3. A colour marking of the different copies shall be effected in the following
manner:
(a) on forms conforming to the specimens shown in Annexes 31 and 33:
—copies 1, 2, 3 and 5 shall have at the right hand edge a continuous
margin, coloured respectively red, green, yellow and blue,
—copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin
coloured respectively blue, red, green and yellow;
(b) on forms conforming to the specimens shown in Annexes 32 and 34,
copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edge a continuousmargin and to the right of this a broken margin coloured respectively red,green, yellow and blue.
The width of these margins shall be approximately 3 mm. The broken margin
shall comprise a series of squares with a side measurement of 3 mm each one
separated by 3 mm.
4. The copies on which the particulars contained in the forms shown in
Annexes 31 and 33 must appear by a self-copying process are shown in Annex35.
The copies on which the particulars contained in the forms shown in Annexes
32 and 34 must appear by a self-copying process are shown in Annex 36.
5. The forms shall measure 210 ×297 mm with a maximum tolerance as to
length of 5 mm less and 8 mm more.!B1993R2454 —EN—01.01.1999 —001.001 —76
6. he customs administrations of the Member States may require that the
forms show the name and address of the printer or a mark enabling the printerto be identified. They may also make the printing of the forms conditional onprior technical approval.
Section 3
Particulars required according to the customs procedure concerned
Article 216
1. The maximum list of boxes to be used for declarations of entry for a
particular customs procedure using the Single Administrative Document is
contained in Annex 37.
2. Annex 37 also contains the minimum list of boxes to be used of
declarations of entry for a particular customs procedure.
Article 217
The particulars required when one of the forms referred to in Article 205 (2)
is used depend on the form in question. They shall be supplemented where
appropriate by the provisions relating to the customs procedure in question.
Section 4
Documents to accompany the customs declaration
Article 218
1. The following documents shall accompany the customs declaration for
release for free circulation:
(a) the invoice on the basis of which the customs value of the goods is
declared, as required under Article 181;
(b) where it is required under Article 178, the declaration of particulars for
the assessment of the customs value of the goods declared, drawn up in
accordance with the conditions laid down in the said Article;
(c) the documents required for the application of preferential tariff
arrangements or other measures derogating from the legal rules
applicable to the goods declared;
(d) all other documents required for the application of the provisions
governing the release for free circulation of the goods declared.
2. The customs authorities may require transport documents or documents
relating to the previous customs procedure, as appropriate, to be producedwhen the declaration is lodged.
Where a single item is presented in two or more packages, they may also
require the production of a packing list or equivalent document indicating thecontents of each package.
3. Where goods qualify for the flat rate of duty referred to in Section II (D)
of the preliminary provisions of the combined nomenclature or where goodsqualify for relief from import duties, the documents referred to in paragraph 1
(a), (b) and (c) need not be required unless the customs authorities consider it
necessary for the purposes of applying the provisions governing the release ofthe goods in question for free circulation.
Article 219
1. The transit declaration shall be accompanied by the transport document.
The office of departure may dispense with the presentation of this documentat the time of completion of the formalities. However, the transport document
shall be presented at the request of the customs office or any other competent
authority in the course of transport.!B
!M7
!B1993R2454 —EN—01.01.1999 —001.001 —77
2. Without prejudice to any applicable simplification measures, the customs
document of export/dispatch or re-exportation of the goods from the customsterritory of the Community or any document of equivalent effect shall bepresented to the office of departure with the transit declaration to which it
relates.
3. The customs authorities may, where appropriate, require production of
the document relating to the preceding customs procedure.
Article 220
1. Without prejudice to specific provisions, the documents to accompany
the declaration of entry for a customs procedure with economic impact, shall
be as follows:
(a) for the customs warehousing procedure:
—type D; the documents laid down in Article 218 (1) (a) and (b),
—other than type D; no documents;
(b) for the inward-processing procedure:
—drawback system; the documents laid down in Article 218 (1),
—suspension system; the documents laid down in Article 218 (1) (a)
and (b),
and, where appropriate, the written authorization for the customs
procedure in question or a copy of the application for authorization
where the second subparagraph of Article 556 (1) applies;
(c) for processing under customs control the documents laid down in Article
218 (1) (a) and (b), and, where appropriate, the written authorization for
the customs procedure in question;
(d) for the temporary importation procedure:
—with partial relief from import duties; the documents laid down in
Article 218 (1),
—with total relief from import duties; the documents laid down in
Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs
procedure in question;
(e) for the outward-processing procedures, the documents laid down in
Article 221 (1) and, where appropriate, the written authorization of theprocedure or a copy of the application for authorization where the secondsubparagraph of Article 751 (1) applies.
2. Article 218 (2) shall apply to declarations of entry for any customs
procedure with economic impact.
3. The customs authorities may allow the written authorization of the
procedure or a copy of the application for authorization to be kept at theirdisposal instead of accompanying the declaration.
Article 221
1. The export or re-export declaration shall be accompanied by all
documents necessary for the correct application of export duties and of the
provisions governing the export of the goods in question.
2. Article 218 (2) shall apply to export or re-export declarations.!B
!M10
!B1993R2454 —EN—01.01.1999 —001.001 —78
!M1
CHAPTER 2
Customs declarations made using a data-processing technique
Article 222
1. Where the customs declaration is made by a data-processing technique,
the particulars of the written declaration referred to in Annex 37 shall bereplaced by sending to the customs office designated for that purpose, with a
view to their processing by computer, data in codified form or data made out
in any other form specified by the customs authorities and corresponding tothe particulars required for written declarations.
2. A customs declaration made by EDI shall be considered to have been
lodged when the EDI message is received by the customs authorities.
Acceptance of a customs declaration made by EDI shall be communicated to
the declarant by means of a response message containing at least the
identification details of the message received and/or the registration number
of the customs declaration and the date of acceptance.
3. Where the customs declaration is made by EDI, the customs authorities
shall lay down the rules for implementing the provisions laid down in Article247.
4. Where the customs declaration is made by EDI, the release of the goods
shall be notified to the declarant, indicating at least the identification detailsof the declaration and the date of release.
5. Where the particulars of the customs declaration are introduced into
customs data-processing systems, paragraphs 2, 3 and 4 shall apply mutatis
mutandis .
Article 223
Where a paper copy of the customs declaration is required for the completion
of other formalities, this shall, at the request of the declarant, be produced andauthenticated, either by the customs office concerned, or in accordance withthe second subparagraph of Article 199 (2).
Article 224
Under the conditions and in the manner which they shall determine, the
customs authorities may authorize the documents required for the entry of
goods for a customs procedure to be made out and transmitted by electronic
means.
CHAPTER 3
Customs declarations made orally or by any other act
Section 1
Oral declarations
Article 225
Customs declarations may be made orally for the release for free circulation
of the following goods:
(a) goods of a non-commercial nature:
—contained in travellers ’personal luggage, or
—sent to private individuals, or
—in other cases of negligible importance, where this is authorized by
the customs authorities;
(b) goods of a commercial nature provided:
—the total value per consignment and per declarant does not exceed the
statistical threshold laid down in the Community provisions in force,
and!B1993R2454 —EN—01.01.1999 —001.001 —79
—the consignment is not part of a regular series of similar
consignments, and
—the goods are not being carried by an independent carrier as part of a
larger freight movement;
(c) the goods referred to in Article 229, where these qualify for relief as
returned goods;
(d) the goods referred to in Article 230 (b) and (c).
Article 226
Customs declarations may be made orally for the export of:
(a) goods of a non-commercial nature:
—contained in travellers ’personal luggage, or
—sent by private individuals;
(b) the goods referred to in Article 225 (b);
(c) the goods referred to in Article 231 (b) and (c);(d) other goods in cases of negligible economic importance, where this is
authorized by the customs authorities.
Article 227
1. The customs authorities may provide that Articles 225 and 226 shall not
apply where the person clearing the goods is acting on behalf of anotherperson in his capacity as customs agent.
2. Where the customs authorities are not satisfied that the particulars
declared are accurate or that they are complete, they may require a writtendeclaration.
Article 228
Where goods declared to customs orally in accordance with Articles 225 and
226 are subject to import or export duty the customs authorities shall issue areceipt to the person concerned against payment of the duty owing.
The receipt shall include at least the following information:
(a) a description of the goods which is sufficiently precise to enable them to
be identified; this may include the tariff heading;
(b) the invoice value and/or quantity of the goods, as appropriate;
(c) a breakdown of the charges collected;(d) the date on which it was made out;
(e) the name of the authority which issued it.
The Member States shall inform the Commission of any standard receipts
introduced pursuant to this Article. The Commission shall forward any such
information to the other Member States.
Article 229
1. Customs declarations may be made orally for the temporary importation
of the following goods, in accordance with the conditions laid down in Article
696:
(a)—
"M1animals for the uses referred to in points 12 and 13 of Annex
93a and equipment satisfying the conditions laid down in point (b) ofArticle 685 (2).
3!B
!M10
!B1993R2454 —EN—01.01.1999 —001.001 —80
!M1
—packings listed in Article 679, imported filled, bearing the
permanent, indelible markings of a person established outside the
customs territory of the Community,
—radio and television production and broadcasting equipment and
vehicles specially adapted for use for the above purpose and their
equipment imported by public or private organizations establised
(SIC! established) outside the customs territory of the Communityand approved by the customs authorities issuing the authorization for
the procedure to import such equipment and vehicles,
—instruments and apparatus necessary for doctors to provide assistance
for patients awaiting an organ transplant pursuant to Article 671 (2)
(c);
(b) the goods referred to in Article 232;(c) other goods, where this is authorized by the customs authorities.2. The goods referred to in paragraph 1 may also be the subject of an oral
declaration for re-exportation discharging a temporary importation procedure.
Section 2
Customs declarations made by any other act
Article 230
The following, where not expressly declared to customs, shall be considered
to have been declared for release for free circulation by the act referred to in
Article 233:
(a) goods of a non-commercial nature contained in travellers ’personal
luggage entitled to relief either under Chapter I, Title XI of CouncilRegulation (EEC) No 918/83 (
1), or as returned goods;
(b) goods entitled to relief under Chapter I, Titles IX and X of Council
Regulation (EEC) No 918/83;
(c) means of transport entitled to relief as returned goods;
(d) goods imported in the context of traffic of negligible importance and
exempted from the requirement to be conveyed to a customs office in
accordance with Article 38 (4) of the Code, provided they are not subjectto import duty.
Article 231
The following, where not expressly declared to customs, shall be considered
to have been declared for export by the act referred to in Article 233 (b):
(a) goods of a non-commercial nature not liable for export duty contained in
travellers ’personal luggage;
(b) means of transport registered in the customs territory of the Community
and intended to be re-imported;
(c) goods referred to in Chapter II of Council Regulation (EEC) No 918/83;(d) other goods in cases of negligible economic importance, where this is
authorized by the customs authorities.
Article 232
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, in accordance with Articles 698 and 735:
(a) travellers ’personal effects and goods imported for sports purposes listed
in Article 684;
(b) the means of transport listed in Articles 718 to 725.
(1) OJ No L 105, 23.4.1983, p. 1.!B1993R2454 —EN—01.01.1999 —001.001 —81
2. Where they are not declared to customs in writing or orally, the goods
referred to in paragraph 1 shall be considered to have been declared forre-exportation discharging the temporary importation procedure by the actreferred to in Article 233.
Article 233
"M61.3For the purposes of Articles 230 to 232, the act which is
considered to be a customs declaration may take the following forms:
(a) in the case of goods conveyed to a customs office or to any other place
designated or approved in accordance with Article 38 (1) (a) of the Code:
—going through the green or ‘nothing to declare ’channel in customs
offices where the two-channel system is in operation,
—going through a customs office which does not operate the
two-channel system without spontaneously making a customs
declaration;
—affixing a ‘nothing to declare ’sticker or customs declaration disc to
the windscreen of passenger vehicles where this possibility isprovided for in national provisions;
(b) in the case of exemption from the obligation to convey goods to customs
in accordance with the provisions implementing Article 38 (4) of theCode, in the case of export in accordance with Article 231 and in the case
of re-exportation in accordance with Article 232 (2):
—the sole act of crossing the frontier of the customs territory of the
Community.
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 declaredto 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.
Article 234
1. Where the conditions of Articles 230 to 232 are fulfilled, the goods shall
be considered to have been presented to customs within the meaning of
Article 63 of the Code, the declaration to have been accepted and release tohave been granted, at the time when the act referred to in Article 233 is carriedout.
2. Where a check reveals that the act referred to in Article 233 has been
carried out but the goods imported or taken out do not fulfil the conditions in
Articles 230 to 232, the goods concerned shall be considered to have been
imported or exported unlawfully.
Section 3
Provisions common to Sections 1 and 2
Articles 235
The provisions of Articles 225 to 232 shall not apply to goods in respect of
which the payment of refunds or other amounts or the repayment of duties issought, or which are subject to a prohibition or restriction or to any other
special formality.
Article 236
For the purposes of Sections 1 and 2, ‘traveller ’means:
A. on import:
1. any person temporarily entering the customs territory of the
Community, not normally resident there, and!B
!M6
!B1993R2454 —EN—01.01.1999 —001.001 —82
2. any person returning to the customs territory of the Community
where he is normally resident, after having been temporarily in athird country;
B. on export:
1. any person temporarily leaving the customs territory of the
Community where he is normally resident, and
2. any person leaving the customs territory of the Community after a
temporary stay, not normally resident there.
Section 4
Postal traffic
Article 237
1. The following postal consignments shall be considered to have been
declared to customs:
A. for release for free circulation:
(a) at the time when they are introduced into the customs territory of the
Community:
—postcards and letters containing personal messages only,
—braille letters,
—printed matter not liable for import duties, and
—all other consignments sent by letter or parcel post which are
exempt from the obligation to be conveyed to customs in
accordance with provisions pursuant to Article 38 (4) of the
Code;
(b) at the time when they are presented to customs:
—consignments sent by letter or parcel post other than those
referred to at (a), provided they are accompanied by a C1 and/or
C2/CP3 declaration;
B. for export:
(a) at the time when they are accepted by the postal authorities, in the
case of consignments by letter and parcel post which are not liable toexport duties;
(b) at the time of their presentation to customs, in the case of
consignments sent by letter or parcel post which are liable to exportduties, provided they are accompanied by a C1 and/or a C2/CP3
declaration.
2. The consignee, in the cases referred to in paragraph 1A, and the
consignor, in the cases referred to in paragraph 1B, shall be considered to be
the declarant and, where applicable, the debtor. The customs authorities mayprovide that the postal administration shall be considered as the declarant and,
where applicable, as the debtor.
3. For the purposes of paragraph 1, goods not liable to duty shall be
considered to have been presented to customs within the meaning of Article
63 of the Code, the customs declaration to have been accepted and releasegranted:
(a) in the case of imports, when the goods are delivered to the consignee;(b) in the case of exports, when the goods are accepted by the postal
authorities.
4. Where a consignment sent by letter or parcel post which is not exempt
from the obligation to be conveyed to customs in accordance with provisionspursuant to Article 38 (4) of the Code is presented without a C1 and/or
C2/CP3 declaration or where such declaration is incomplete, the customs
authorities shall determine the form in which the customs declaration is to bemade or supplemented.!B1993R2454 —EN—01.01.1999 —001.001 —83
Article 238
Article 237 shall not apply:
—to consignments containing goods for commercial purposes of an
aggregate value exceeding the statistical threshold laid down by theCommunity provisions in force; the customs authorities may lay down
higher thresholds,
—to consignments containing goods for commercial purposes which form
part of a regular series of like operations,
—where a customs declaration is made in writing, orally or using a
data-processing technique,
—to consignments containing the goods referred to in Article 235.
TITLE VIII
EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS
OFFICE AND OTHER MEASURES TAKEN BY THE CUSTOMS
OFFICE
Article 239
1. The goods shall be examined in the places designated and during the
hours appointed for that purpose by the customs authorities.
2. However, the customs authorities may, at the request of the declarant,
authorize the examination of goods in places or during hours other than thosereferred to in paragraph 1.
Any costs involved shall be borne by the declarant.
Article 240
1. Where the customs authorities elect to examine goods they shall so
inform the declarant or his representative.
2. Where they decide to examine a part of the goods only, the customs
authorities shall inform the declarant or his representative which items they
wish to examine. The customs authorities ’choice shall be final.
Article 241
1. The declarant or the person designated by him to be present at the
examination of the goods shall render the customs authorities the assistancerequired to facilitate their work. Should the customs authorities consider theassistance rendered unsatisfactory, they may require the declarant to designate
another person able to give the necessary assistance.
2. Where the declarant refuses to be present at the examination of the goods
or to designate a person able to give the assistance which the customsauthorities consider necessary, the said authorities shall set a deadline forcompliance, unless they consider that such an examination may be dispensed
with.
If, on expiry of the deadline, the declarant has not complied with the
requirements of the customs authorities, the latter, for the purpose of applying
Article 75 (a) of the Code, shall proceed with the examination of the goods, atthe declarant ’s risk and expense, calling if necessary on the services of an
expert or any other person designated in accordance with the provisions in
force.
3. The findings made by the customs authorities during the examination
carried out under the conditions referred to in the preceding paragraph shallhave the same validity as if the examination had been carried out in thepresence of the declarant.
4. Instead of the measures laid down in paragraphs 2 and 3, the customs
authorities shall have the option of deeming a declaration invalid where it is
clear that the declarant ’s refusal to be present at the examination of the goods
or to designate a person able to give the necessary assistance neither prevents,!B1993R2454 —EN—01.01.1999 —001.001 —84
nor seeks to prevent, those authorities from finding that the rules governing
the entry of the goods for the customs procedure concerned have beenbreached, and neither evades, nor seeks to evade, the provisions of Article 66(1) or Article 80 (2) of the Code.
Article 242
1. Where the customs authorities decide to take samples, they shall so
inform the declarant or his representative.
2. Samples shall be taken by the customs authorities themselves. However,
they may ask that this be done under their supervision by the declarant or aperson designated by him.
Samples shall be taken in accordance with the methods laid down in the
provisions in force.
3. The quantities taken as samples should not exceed what is needed for
analysis or more detailed examination, including possible check analysis.
Article 243
1. The declarant or the person designated by him to be present at the taking
of samples shall render the customs authorities all the assistance needed to
facilitate the operation.
2. Where the declarant refuses to be present at the taking of samples or to
designate a person to attend, or where he fails to render the customs
authorities all the assistance needed to facilitate the operation, the provisions
of the second sentence of Article 241 (1) and of Article 241 (2), (3) and (4)shall apply.
Article 244
Where the customs authorities take samples for analysis or more detailed
examination, they shall authorize the release of the goods in question without
waiting for the results of the analysis or examination, unless there are other
grounds for not doing so, and provided that, where a customs debt has been oris likely to be incurred, the duties in question have already been entered in theaccounts and paid or secured.
Article 245
1. The quantities taken by the customs office as samples shall not be
deducted from the quantity declared.
2. Where an export or outward processing declaration is concerned, the
declarant shall be authorized, where circumstances permit, to replace thequantities of goods taken as samples by identical goods, in order to make up
the consignment.
Article 246
1. Unless destroyed by the analysis or more detailed examination, the
samples taken shall be returned to the declarant at his request and expenseonce they no longer need to be kept by the customs authorities, in particularafter all the declarant ’s means of appeal against the decision taken by the
customs authorities on the basis of the results of that analysis or more detailed
examination have been exhausted.
2. Where the declarant does not ask for samples to be returned, they may
either be destroyed or kept by the customs authorities. In specific cases,
however, the customs authorities may require the declarant to remove any
samples that remain.!B
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Article 247
1. Where the customs authorities verify the declarations and accompanying
documents or examine the goods, they shall indicate, at least in the copy ofthe declaration retained by the said authorities, or in a document attachedthereto, the basis and results of any such verification or examination. In the
case of partial examination of the goods, particulars of the consignment
examined shall also be given.
Where appropriate, the customs authorities shall also indicate in the
declaration that the declarant or his representative was absent.
2. Should the result of the verification of the declaration and accompanying
documents or examination of the goods not be in accordance with theparticulars given in the declaration, the customs authorities shall specify, at
least in the copy of the declaration retained by the said authorities, or in a
document attached thereto, the particulars to be taken into account for thepurposes of the application of charges on the goods in question and, whereappropriate, calculating any refunds or other amounts payable on exportation,
and for applying the other provisions governing the customs procedure for
which the goods are entered.
3. The findings of the customs authorities shall indicate, where appropriate,
the means of identification adopted. They shall be dated and bear the
particulars needed to identify the official issuing them.
4. Where the customs authorities neither verify the declaration nor examine
the goods, they need not endorse the declaration or attached document
referred to in paragraph 1.
Article 248
1. The granting of release shall give rise to the entry in the accounts of the
import duties determined according to the particulars in the declaration.Where the customs authorities consider that the checks which they haveundertaken
"C2may enable an amount of import duties higher than that
3resulting from the particulars made in the declaration to be assessed, they
shall further require the lodging of a security sufficient to cover the differencebetween the amount according to the particulars in the declaration and theamount which may finally be payable on the goods. However, the declarant
may request the immediate entry in the accounts of the amount of duties to
which the goods may ultimately be liable instead of lodging this security.
2. Where, on the basis of the checks which they have carried out, the
customs authorities assess an amount of import duties different from the
amount which results from the particulars in the declaration, the release of thegoods shall give rise to the immediate entry in the accounts of the amount thusassessed.
3. Where the customs authorities have doubts about whether or not a
prohibition or restriction applies and this cannot be resolved until the resultsof the checks the authorities have carried out are available, the goods in
question cannot be released.
4. Notwithstanding paragraph 1, the customs authorities may refrain from
taking security in respect of goods which are the subject of a drawing requeston a tariff quota if they determine, at the time when the declaration for releasefor free circulation is accepted, that the tariff quota in question is non-critical
within the meaning of Article 308c.
Article 249
1. The customs authorities shall determine the form of release, taking due
account of the place in which the goods are located and of the specialarrangements for their supervision.
2. Where the declaration is made in writing, a reference to the release and
its date shall be made on the declaration or, where applicable, a documentattached, and a copy shall be returned to the declarant.!B
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Article 250
1. Where the customs authorities have been unable to grant release for one
of the reasons specified in the second or third indent of Article 75 (a) of the
Code, they shall give the declarant a time limit to regularize the situation of
the goods.
2. Where, in the circumstances referred to in the second indent of Article 75
(a) of the Code, the declarant has not produced the requisite documents withinthe time limit referred to in paragraph 1, the declaration in question shall bedeemed invalid and the customs office shall cancel it. The provisions of
Article 66 (3) of the Code shall apply.
3. In the circumstances referred to in the third indent of Article 75 (a) of the
Code, and without prejudice to any measures taken under the first
subparagraph of Article 66 (1) or Article 182 of the Code, where thedeclarant has neither paid nor guaranteed the duties due within the time limit
referred to in paragraph 1, the customs authorities may start the preliminary
formalities for the sale of the goods. In this case the goods shall be sold unlessthe requisite conditions have been fulfilled in the interim, if necessary byforced sale where the law of the Member State of the authorities in question so
permits. The customs authorities shall inform the declarant thereof.
The customs authorities may, at the risk and expense of the declarant, transfer
the goods in question to special premises under their supervision.
Article 251
By way of derogation from Article 66 (2) of the Code, a customs declaration
may be invalidated after the goods have been released, as provided below:
1. where it is established that the goods have been declared in error for
a customs procedure entailing the payment of import duties instead
of being placed under another customs procedure, the customsauthorities shall invalidate the declaration if a request to that effect ismade within three months of the date of acceptance of the
declaration provided that:
—any use of the goods has not contravened the conditions of the
customs procedure under which they should have been placed,
—when the goods were declared, they were intended to be placed
under another customs procedure, all the requirements of whichthey fulfilled, and
—the goods are immediately entered for the customs procedure for
which they were actually intended.
The declaration placing the goods under the latter customs procedure
shall take effect from the date of acceptance of the invalidateddeclaration.
The customs authorities may permit the three-month period to be
exceeded in duly substantiated exceptional cases;
1a. Where it is established that the goods have been declared in error,
instead of other goods, for a customs procedure entailing the
obligation to pay import duties, the customs authorities shallinvalidate the declaration if a request to that effect is made withinthree months of the date of acceptance of the declaration, provided
that:
—the goods originally declared:
(i) have not been used other than as authorized in their original
status; and
(ii) have been restored to their original status;
and that
—the goods which ought to have been declared for the customs
procedure originally intended:
(i) could, when the original declaration was lodged, have been
presented to the same customs office: and!B
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(ii) have been declared for the same customs procedure as that
originally intended.
The customs authorities may allow the time limit referred to above to
be exceeded in duly substantiated exceptional cases,
1b. in the case of mail order goods which are returned, the customs
authorities shall invalidate the declarations of release for free
circulation if a request to that effect is made within three months ofthe date of acceptance of the declaration, provided that the goodshave been exported to the original supplier ’s address or to another
address indicated by the said supplier;
2. where the goods have been declared for export or for the outward
processing procedure, the declaration shall be invalidated provided
that:
(a) in the case of goods which are subject to export duty, to an
application for the repayment of import duty, to refunds or other
export amounts or to other special measures on export:
—the declarant provides the customs office of export with
evidence that the goods have not left the customs territory ofthe Community,
—the declarant returns to the said office all copies of the
customs declaration, together with any other documents
issued to him on acceptance of the declaration,
—the declarant provides the customs office of export with
evidence that any refunds and other amounts granted on the
strength of the export declaration for the goods in question
have been repaid or that the necessary measures have beentaken by the departments concerned to ensure that they arenot paid, and
—the declarant, in accordance with the provisions in force,
complies with any other obligations laid down by thecustoms office of export to regularize the position of thegoods.
Invalidation of the declaration shall entail cancellation of
any adjustments made on an export licence or advance-fixing certificate presented in support of the declaration.
Where the goods declared for export are required to leave
the customs territory of the Community by a specified time
limit, failure to comply with that time limit shall entail
invalidation of the relevant declaration;
(b) in the case of other goods, the customs office of export has been
informed in accordance with Article 796 that the goods declared
have not left the customs territory of the Community.
3. In so far as the re-export of the goods entails the lodging of a
declaration, (2) above shall apply mutatis mutandis .
4. Where Community goods have been placed under the customs
warehousing procedure within the meaning of Article 98 (1) (b) of
the Code, invalidation of the declaration of entry for that procedure
may be requested and effected provided that the measures providedfor in the relevant legislation in the event of failure to comply with
the treatment or use prescribed have been taken.
If, on the expiry of the period laid down for the goods to remain
under the customs warehousing procedure, no application has beenmade for their assignment to a treatment or use provided for in therelevant legislation, the customs authorities shall take the measures
provided for in that legislation.
Article 252
Where the customs authorities sell Community goods in accordance with
point (b) of Article 75 of the code, this shall be done in accordance with theprocedures in force in the Member States.!M1
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TITLE IX
SIMPLIFIED PROCEDURES
CHAPTER 1
General provisions
Article 253
1. The procedure for incomplete declarations shall allow the customs
authorities to accept, in a duly justified case, a declaration which does not
contain all the particulars required, or which is not accompanied by alldocuments necessary for the customs procedure in question.
2. The simplified declaration procedure shall enable goods to be entered for
the customs procedure in question on presentation of a simplified declaration
with subsequent presentation of a supplementary declaration which may be of
a general, periodic or
"C3recapitulative 3nature, as appropriate.
3. The local clearance procedure shall enable the entry of goods for the
customs procedure in question to be carried out at the premises of the personconcerned or at other places designated or approved by the customs
authorities.
Article 253a
Where a simplified procedure is applied using data-processing systems to
produce customs declarations or using a data-processing technique, the
provisions referred to in Articles 199 (2) and (3), 222, 223 and 224 shall apply
mutatis mutandis .
CHAPTER 2
Declarations for release for free circulation
Section 1
Incomplete declarations
Article 254
Declarations for release for free circulation which the customs authorities may
accept, at the declarant ’s request, without their containing certain of the
particulars referred to in Annex 37 shall contain at least the particularsreferred to in Box 1 (first and second subdivisions), 14, 21, 31, 37, 40 and 54
of the Single Administrative Document and:
—a description of the goods in terms that are sufficiently precise to enable
the customs authorities to determine immediately and unambiguously thecombined nomenclature heading or subheading concerned,
—where the goods are liable to ad valorem duties, their value for customs
purposes, or, where it appears that the declarant is not in a position to
declare this value, a provisional indication of value which is considered
acceptable by the customs authorities, due account being taken inparticular of the information available to the declarant,
—any further particulars considered necessary by the customs authorities in
order to identify the goods, implement the provisions governing their
release for free circulation and determine the amount of any securityrequired before the goods may be released.!B
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Article 255
1. Declarations for release for free circulation which the customs authorities
may accept at the declarant ’s request without their being accompanied by
certain of the necessary supporting documents shall be accompanied at leastby those documents which must be produced before the goods declared can be
released for free circulation.
2. By way of derogation from paragraph 1, a declaration not accompanied
by one or more of the documents required before the goods can be releasedfor free circulation may be accepted once it is established to the satisfaction of
the customs authorities that:
(a) the document concerned exists and is valid;(b) it could not be annexed to the declaration for reasons beyond the
declarant ’s control;
(c) any delay in accepting the declaration would prevent the release of the
goods for free circulation or make them liable to a higher rate of duty.
Data relating to missing documents shall in all cases be indicated in the
declaration.
Article 256
1. The period allowed by the customs authorities to the declarant for the
communication of particulars or production of documents missing at the time
when the declaration was accepted may not exceed one month from the dateof such acceptance.
In the case of a document required for the application of a reduced or zero rate
of import duty, where the customs authorities have good reason to believe that
the goods covered by the incomplete declaration may qualify for such reducedor zero rate of duty, a further period may, at the declarant ’s request, be allowed
for the production of the document in question. Such additional period may
not exceed three months.
Where the missing particulars to be communicated or documents to be
supplied concern customs value, the customs authorities may, where this
proves absolutely necessary, set a longer time limit or extend the period
previously set. The total period allowed shall take account of the prescribedperiods in force.
2. Where a reduced or zero rate of import duty is applicable to goods
released for free circulation within tariff quotas or, provided that the levying
of normal import duties is not re-introduced, within tariff ceilings or other
preferential tariff measures, the benefit of the tariff quota or preferential tariffmeasure shall only be granted after presentation to the customs authorities ofthe document on which the granting of the reduced or zero rate is conditional.
The document must in any case be presented:
—before the tariff quota has been exhausted, or
—in other cases, before the date on which a Community measure
re-introduces the levying of normal import duties.
3. Subject to paragraphs 1 and 2, the document on whose presentation the
granting of the reduced or zero rate of import duty is conditional may beproduced after the expiry date of the period for which the reduced or zero rate
was set, provided the declaration in respect of the goods in question was
accepted before that date.
Article 257
1. The customs authorities ’acceptance of an incomplete declaration shall
not prevent or delay the release of the goods thus declared, unless othergrounds exist for so doing. Without prejudice to the provisions of Article 248,release shall take place in accordance with the conditions laid down in
paragraphs 2 to 5 below.
2. Where the late production of particulars or of a supporting document
missing at the time when a declaration is accepted cannot affect the amount of
duties to which the goods covered by the said declaration are liable, the
customs authorities shall immediately enter in the accounts the sum payable,calculated in the usual manner.!B
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3. Where, pursuant to Article 254, a declaration contains a provisional
indication of value, the customs authorities shall:
—enter immediately in the accounts the amount of duties determined on the
basis of this indication,
—require, if necessary, the lodging of a security adequate to cover the
difference between that amount and the amount to which the goods may
ultimately be liable.
4. Where, in circumstances other than those referred to in paragraph 3, the
late production of particulars or of a supporting document missing at the time
when a declaration is accepted may affect the amount of duties to which thegoods covered by the said declaration are liable:
(a) if late production of any missing particulars or document may lead to the
application of duty at a reduced rate, the customs authorities shall:
—immediately enter in the accounts the import duties payable at the
reduced rate,
—require the lodging of a security covering the difference between that
sum and the sum which would be payable were the import duties on
the goods in question calculated at the normal rate;
(b) if the late production of any missing particulars or document may lead to
admission of the goods with total relief from duties, the customsauthorities shall require the lodging of a security covering the amountwhich would be payable were the duties charged at the normal rate.
5. Without prejudice to any subsequent changes which may arise,
particularly as a result of the final determination of the customs value, the
declarant shall have the option, instead of lodging a security, of requesting the
immediate entry in the accounts:
—where the second indent of paragraph 3 or the second indent of paragraph
4 (a) applies, of the amount of duties to which the goods may ultimately
be liable, or
—where paragraph 4 (b) applies, of the amount of duties calculated at the
normal rate.
Article 258
If, at the expiry of the period referred to in Article 256, the declarant has not
supplied the details necessary for the final determination of the customs value
of the goods, or has failed to provide the missing particulars or documents, the
customs authorities shall immediately enter in the accounts as duties to whichthe goods in question are subject the amount of the security provided in
accordance with the provisions of the second indent of Article 257 (3), the
second indent of Article 257 (4) (a) or Article 257 (4) (b).
Article 259
An incomplete declaration accepted under the conditions set out in Articles
254 to 257 may be either completed by the declarant or, by agreement with
the customs authorities, replaced by another declaration which complies with
the conditions laid down in Article 62 of the Code.
In both cases, the operative date for the fixing of any duties and the
application of other provisions governing the release of goods for freecirculation shall be the date of acceptance of the incomplete declaration.
Section 2
Simplified declaration procedure
Article 260
1. The declarant shall, upon written request containing all the necessary
information, be authorized in accordance with the conditions and in the
manner laid down in Articles 261 and 262, to make the declaration for release
for free circulation in a simplified form when goods are presented to customs.!B1993R2454 —EN—01.01.1999 —001.001 —91
2. Such simplified declaration may be in the form
—either of an incomplete declaration on a Single Administrative
Document, or
—of an administrative or commercial document, accompanied by a request
for release for free circulation.
It shall contain at least the particulars necessary for identification of the
goods.
3. Where circumstances permit, the customs authorities may allow the
request for release for free circulation referred to in the second indent ofparagraph 2 to be replaced by a general request in respect of releaseoperations to take place over a given period. A reference to the authorization
granted in response to such general request shall be entered on the
commercial or administrative document presented pursuant to paragraph 1.
4. The simplified declaration shall be accompanied by all documents the
production of which may be required to secure the release of the goods for
free circulation. Article 255 (2) shall apply.
5. This Article shall be without prejudice to Article 278.
Article 261
1. The authorization referred to in Article 260 shall be granted to the
declarant on condition that it is possible to guarantee an effective check on
compliance with import prohibitions or restrictions or other provisions
governing release for free circulation.
2. Such authorization shall in principle be refused where the person who has
made the request:
—has committed a serious infringement or repeated infringements of
customs rules,
—declares goods for release for free circulation only occasionally.
It may be refused where the person in question is acting on behalf of another
person who declares goods for release for free circulation only occasionally.
3. Without prejudice to Article 9 of the Code, the authorization may be
revoked where the cases referred to in paragraph 2 arise.
Article 262
1. The authorization referred to in Article 260 shall:
—designate the customs office(s) competent to accept simplified
declarations,
—specify the form and content of the simplified declarations,
—specify the goods to which it applies and the particulars which must
appear on the simplified declaration for the purposes of identifying thegoods,
—make reference to the security to be provided by the person concerned to
cover any customs debt which may arise.
It shall also specify the form and content of the supplementary declarations,
and shall set the time limits within which they must be lodged with the
customs authority designated for this purpose.
2. The customs authorities may waive the presentation of the supplementary
declaration where the simplified declaration concerns goods the value of
which is below the statistical threshold laid down by the Community
provisions in force and the simplified declaration already contains all theinformation needed for release for free circulation.!B1993R2454 —EN—01.01.1999 —001.001 —92
Section 3
Local clearance procedure
Article 263
Authorization to use the local clearance procedure shall be granted in
accordance with the conditions and in the manner laid down in Articles 264 to
266 to any person wishing to have goods released for free circulation at his
premises or at the other places referred to in Article 253 and who submits tothe customs authorities a written request to this end containing all theparticulars necessary for the grant of the authorization:
—in respect of goods subject either to the Community or common transit
procedure and for which the person referred to above is authorized to use
the simplified procedures to be carried out at the office of destination inaccordance with Articles 406 to 409,
—in respect of goods previously placed under a customs procedure with
economic impact, without prejudice to Article 278,
—in respect of goods which, after having been presented to customs
pursuant to Article 40 of the Code, are consigned to those premises orplaces in accordance with a transit procedure other than that referred to in
the first indent,
—in respect of goods which are brought into the customs territory of the
Community with an exemption from the requirement that they be
presented to customs, pursuant to Article 41 (b) of the Code.
Article 264
1. The authorization referred to in Article 263 shall be granted provided
that:
—the applicant ’s records enable the customs authorities to carry out
effective checks, in particular retrospective checks,
—it is possible to guarantee an effective check on compliance with
"C2import prohibitions 3 or restrictions or any other provisions
governing release for free circulation.
2. Authorization shall in principle be refused where the applicant:—has committed a serious infringement or repeated infringements of
customs rules,
—declares goods for release for free circulation only occasionally.
Article 265
1. Without prejudice to Article 9 of the Code, the customs authorities may
refrain from revoking the authorization when:
—the holder fulfils his obligations within any time limit set by them, or
—the failure to fulfil an obligation is without any real consequence for the
correct operation of the procedure.
2. An authorization shall in principle be revoked where the case referred to
in the first indent of Article 264 (2) arises.
3. An authorization may be revoked where the case referred to in the second
indent of Article 264 (2) arises.!B1993R2454 —EN—01.01.1999 —001.001 —93
Article 266
1. To enable the customs authorities to satisfy themselves as to the proper
conduct of operations, the holder of the authorization referred to in Article
263 shall:
(a) in the cases referred to in the first and third indents of Article 263;
(i) where the goods are released for free circulation upon their arrival at
the place designated for that purpose:
—duly notify the customs authorities of such arrival in the form
and the manner specified by them, for the purpose of obtaining
release of the goods, and
—enter the goods in his records;
(ii) where release for free circulation is preceded by temporary storage of
the goods within the meaning of Article 50 of the Code at the same
place, before expiry of the time-limit set under Article 49 of the
Code:
—duly notify the customs authorities, in the form and the manner
specified by them, of his desire to have the goods released for
free circulation, for the purpose of obtaining release of the
goods, and
—enter the goods in his records;
(b) in the cases referred to in the second indent of Article 263:
—duly notify the customs authorities, in the form and the manner
specified by them, of his desire to have the goods released for freecirculation, for the purpose of obtaining release of the goods, and
—enter the goods in his records.
The notification referred to in the first indent shall not be required where
the goods to be released for free circulation have already been placedunder the customs warehousing procedure in a type D warehouse;
(c) in the cases referred to in the fourth indent of Article 263, upon arrival of
the goods at the place designated for that purpose:
—enter the goods in his records;
(d) make available to the customs authorities, from the time of the entry in
the records referred to in points (a), (b) and (c), all documents, theproduction of which is required for the application of the provisionsgoverning release for free circulation.
2. On condition that checks on the proper conduct of operations are not
thereby affected, the customs authorities may:
(a) permit the notification referred to in points (a) and (b) of paragraph 1 to
be effected as soon as the arrival of the goods becomes imminent;
(b) in certain special circumstances, where the nature of the goods in
question and the rapid turnover so warrant, exempt the holder of the
authorization from the requirement to notify the competent customsoffice of each arrival of goods, provided that he supplies the said officewith all the information it considers necessary to enable it to exercise its
right to examine the goods should the need arise.
In this case, entry of the goods in the records of the person concerned
shall be equivalent to release.
3. The entry in the records referred to in points (a), (b) and (c) of paragraph
1 may be replaced by any other formality offering similar guarantees
stipulated by the customs authorities. The entry shall indicate the date on
which it is made and the particulars necessary for identification of the goods!B
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Article 267
The authorization referred to in Article 263 shall lay down the specific rules
for the operation of the procedure and in particular shall stipulate:
—the goods to which it applies,
—the form of the obligations referred to in Article 266 and the reference to
the guarantee to be provided by the person concerned,
—the time of release of the goods,
—the time limit within which the supplementary declaration must be lodged
with the competent customs office designated for that purpose,
—the conditions under which goods are to be covered by general, periodic
or recapitulative declarations, as appropriate.
CHAPTER 3
Declarations for a customs procedure with economic impact
Section 1
Entry for a customs procedure with economic impact
Subsection 1
Entry for the customs warehousing procedure
A. Incomplete declarations
Article 268
1. Declarations for the customs warehousing procedure which the customs
office of entry may accept at the declarant ’s request without their containing
some of the particulars referred to in Annex 37 shall contain at least the
particulars necessary for identification of the goods to which the declaration
relates, including their quantity.
2. Articles 255, 256 and 259 shall apply mutatis mutandis .
3. This Article shall not apply to declarations for the procedure for the
Community agricultural products referred to in Articles 529 to 534.
B. Simplified declaration procedure
Article 269
1. The declarant shall, upon request, be authorized, in accordance with the
conditions and in the manner laid down in Article 270, to make thedeclaration of entry for the procedure in a simplified form when goods are
presented to customs.
Such simplified declaration may be in the form:—either of an incomplete declaration of the type referred to in Article 268,
or
—of an administrative or commercial document, accompanied by a request
for entry for the procedure;
It shall contain the particulars referred to in Article 268 (1).2. Where this procedure is applied in a type D warehouse the simplified
declaration shall also include the nature of the goods concerned, in sufficient
detail to permit their immediate and unambiguous classification, and theircustoms value.
3. The procedure referred to in paragraph 1 shall not apply to Type F
warehouses nor to the entry for the procedure of the Community agriculturalproducts referred to in Articles 529 to 534 in any type of warehouse.!B
!M11993R2454 —EN—01.01.1999 —001.001 —95
4. The procedure referred to in the second indent of paragraph 1 shall apply
to Type B warehouses except that it shall not be possible to use a commercialdocument. Where the administrative document does not contain all theparticulars shown in Annex 37 Title I (B) (2) (f) (aa), these should be supplied
on the accompanying application.
Article 270
1. The application referred to in Article 269 (1) shall be made in writing and
contain all the particulars necessary for the grant of the authorization.
Where circumstances permit, the application referred to in Article 269 (1)
may be replaced by a general request in respect of operations to take placeover a given period.
In this case the application shall be made under the conditions laid down in
Articles 497 to 502 and shall be submitted with the application to operate the
customs warehouse or as a modification to the initial authorization, to the
customs authority which issued the authorization for the procedure.
2. The authorization referred to in Article 269 (1) shall be granted to the
person concerned provided that the proper conduct of operations is notthereby affected.
3. Such authorization shall in principle be refused where:—the guarantees necessary for the proper conduct of operations are not
given,
—the person concerned enters goods for the procedure only occasionally,
—the person concerned has committed a serious infringement or repeated
infringements of customs rules.
4. Without prejudice to Article 9 of the Code, the authorization may be
revoked where the cases referred to in paragraph 3 arise.
Article 271
The authorization referred to in Article 269 (1) shall lay down the specific
rules for the operation of the procedure, including:
—the office(s) of entry for the procedure,
—the form and content of the simplified declarations.
A supplementary declaration need not be provided.
C. Local clearance procedure
Article 272
1. Authorization to use the local clearance procedure shall be granted
according to the conditions and in the manner laid down in paragraph 2 andArticles 273 and 274.
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 .
Article 273
1. In order to allow the customs authorities to ensure the proper conduct of
operations, the holder of by the authorization shall, upon arrival of the goodsat the place designated for that purpose:
(a) duly notify such arrival to the supervising office in the form and manner
specified by it;
(b) to make entries in the stock records;!M1
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(c) keep at the disposal of the supervising office all documents concerning
the entry of the goods for the procedure.
The entry in the stock records referred to in (b) shall contain at least some
of the particulars used to identify the goods commercially, including theirquantity.
2. Article 266 (2) shall apply.
Article 274
The authorization referred to in Article 272 (1) shall lay down the specific
rules for the operation of the procedure and shall specify in particular:
—the goods to which it applies,
—the form of the obligations referred to in Article 273,
—the time of release of the goods.
A supplementary declaration need not be required.
Subsection 2
Entry for the inward processing, processing under customs control or
temporary importation procedures
A. Incomplete declarations
Article 275
1. Declarations of entry for a customs procedure with economic impact
other than outward processing or customs warehousing which the customsoffice of entry for the procedure may accept at the declarant ’s request without
their containing some of the particulars referred to in Annex 37 or without
their being accompanied by certain documents referred to in Article 220 mustcontain at least the particulars referred to in Boxes 14, 21, 31, 37, 40 and 54 ofthe single administrative document and, in Box 44, a reference to the
authorization, or a reference to the application where the second subparagraph
of Article 556 (1) applies.
2. Articles 255, 256 and 259 shall apply mutatis mutandis .
3. In cases of entry for the inward processing procedure, drawback system,
Articles 257 and 258 shall also apply mutatis mutandis .
B. Simplified declaration and local clearance procedures
Article 276
The provisions of Articles 260 to 267 and of Article 270 shall apply mutatis
mutandis to goods declared for the customs procedures with economic impact
covered by this subsection.
Subsection 3
Goods declared for the outward processing procedure
Article 277
The provisions of Articles 279 to 289 applying to goods declared for export
shall apply mutatis mutandis to goods declared for export under the outward
processing procedure.!B
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Section 2
Discharge of a customs procedure with economic impact
Article 278
1. In cases of discharge of a customs procedure with economic impact other
than the outward processing and customs warehousing procedures, the
simplified procedures for release for free circulation, export and re-expor-tation may be applied. In the case of re-exportation, the provisions of Articles279 to 289 shall apply mutatis mutandis .
2. The simplified procedures referred to in Articles 254 to 267 may be
applied to release of goods for free circulation under the outward processing
procedure.
3. In cases of discharge of the customs warehousing procedure, the
simplified procedures for release for free circulation, export or re-export maybe applied.
However:(a) for goods entered for the procedure in a type F warehouse no simplified
procedure may be authorized;
(b) for goods entered for the procedure in a type B warehouse only
incomplete declarations and the simplified declaration procedure shallapply;
(c) issue of an authorization for a type D warehouse shall entail the
automatic application of the local clearance procedure for release for free
circulation.
However, in cases where the person concerned wishes to benefit from
application of items of charge which cannot be checked without aphysical examination of the goods, this procedure may not be applied. Inthis case, other procedures involving presentation of the goods to customs
may be used;
(d) no simplified procedure shall apply for Community agricultural goods
entered for the customs warehousing procedure pursuant to Articles 529
to 534.
CHAPTER 4
Export declarations
Article 279
The formalities to be carried out at the customs office of export as provided
for in Article 792 may be simplified in accordance with the provisions of thisChapter.
The provisions of Articles 793 and 796 shall apply to this Chapter.
Section 1
Incomplete declarations
Article 280
1. Export declarations which the customs office may accept, at the
declarant ’s request, without their containing certain of the particulars referred
to in Annex 37 shall contain at least the particulars referred to in boxes 1 (first
subdivision), 2, 14, 17, 31, 33, 38, 44 and 54 of the Single AdministrativeDocument and:
—where the goods are liable for export duties or subject to any other
measures provided for under the common agricultural policy, all theinformation required for the proper application of such duties or
measures,
—any further information considered necessary in order to identify the
goods, apply the provisions governing their export or determine theamount of any security required before the goods may be exported.!B1993R2454 —EN—01.01.1999 —001.001 —98
2. The customs authorities may allow the declarant not to complete boxes 17
and 33 on condition he declares that export of the goods in question is notsubject to prohibitions or restrictions and the customs authorities have noreason for doubt in this respect and that the description of the goods allows the
combined nomenclature classification to be determined immediately and
unambiguously.
3. Copy No 3 shall include one of the following endorsements in box 44:—Exportaci ón simplificada
—Forenklet udf ørsel
—Vereinfachte Ausfuhr
—Απλ(omikronυστευµένη ε(ksiαγωγή
—Simplified exportation
—Exportation simplifi ée
—Esportazione semplificata
—Vereenvoudigde uitvoer
—Exporta ção simplificada
—Yksinkertaistettu vienti —Förenklad export
—Förenklad export.
4. Articles 255 to 259 shall apply mutatis mutandis to export declarations.
Article 281
Where Article 789 applies, the supplementary or replacement declaration may
be lodged at the customs office responsible for the place where the exporter is
established. Where the sub-contractor is established in a Member State otherthan where the exporter is established, this possibility shall only apply on
condition that agreements have been made between the administrations of the
Member States concerned.
The incomplete declaration shall include the office where the supplementary
declaration will be lodged. The customs office where the incompletedeclaration is lodged shall send copy Nos 1 and 2 to the customs officewhere the supplementary declaration or replacement declaration is lodged.
Section 2
Simplified declaration procedure
Article 282
1. On written request containing all the information required for the
authorization to be granted, the declarant shall be authorized, under the
conditions and in the manner laid down in Articles 261 and 262 appliedmutatis mutandis , to make the export declaration in a simplified form when
goods are presented to customs.
2. Without prejudice to Article 288, the simplified declaration shall take the
form of the incomplete Single Administrative Document containing at least
the particulars necessary for identification of the goods. Paragraphs 3 and 4 ofArticle 280 shall apply mutatis mutandis .
Section 3
Local clearance procedure
Article 283
On written request, authorization to use the local clearance procedure shall be
granted under the conditions and in the manner laid down in Article 284 to
any person, hereinafter referred to as an ‘approved exporter ’, wishing to carry
out export procedures at his premises or at the other places designated orapproved by the customs authorities.!B
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Article 284
Articles 264 and 265 shall apply mutatis mutandis .
Article 285
1. To enable the customs authorities to satisfy themselves as to the proper
conduct of operations, the approved exporter shall, before removal of thegoods from the places referred to in Article 283:
(a) duly notify the customs authorities of such removal in the form and
manner specified by them for the purpose of obtaining release of thegoods;
(b) enter the said goods in his records. Such entry may be replaced by any
other formality offering similar guarantees stipulated by the customsauthorities. The entry shall indicate the date on which it is made and theparticulars necessary for identification of the goods;
(c) make available to the customs authorities any documents the presentation
of which may be required for application of the provisions governingexport of the goods.
2. In certain particular circumstances justified by the nature of the goods in
question and the rapid turnover of export operations, the customs authoritiesmay exempt the approved exporter from the requirement to notify the
competent customs office of each removal of goods, provided that he supplies
the said office with all the information it considers necessary to enable it toexercise its right to examine the goods should the need arise.
In this case, entry of the goods in the records of the approved exporter shall be
equivalent to release.
Article 286
1. To check that the goods have actually left the customs territory of the
Community, Copy No 3 of the Single Administrative Document shall be usedas evidence of exit.
The authorization shall stipulate that Copy No 3 of the Single Administrative
Document be authenticated in advance.
2. Prior authentication may be effected in one of the following ways:
(a) box A may be stamped in advance with the stamp of the competent
customs office, and signed by an official from that office;
(b) the approved exporter may stamp the declaration using a special stamp
conforming to the model shown in Annex 62.
The imprint of this stamp may be preprinted on the forms where the
printing is entrusted to a printer approved for that purpose.
3. Before the departure of the goods the approved exporter shall:
—carry out the procedures referred to in Article 285;
—indicate on Copy No 3 of the Single Administrative Document the
reference to entry in his records and the date on which this was done.
4. Box 44 of Copy No 3, completed in accordance with paragraph 2, shall
include:
—the number of the authorization and the name of the issuing customs
office;
—one of the endorsements referred to in Article 280 (3).
Article 287
1. The authorization referred to in Article 283 shall lay down the specific
rules for the operation of the procedure and in particular shall stipulate:
—the goods to which it applies,
—the form of the obligations referred to in Article 285,
—the time of release of the goods,!B1993R2454 —EN—01.01.1999 —001.001 —100
—the content of Copy No 3 and the means by which it is to be validated,
—the procedure for presenting the supplementary declaration and the time
limit within which it must be lodged.
2. The authorization shall include an undertaking by the approved exporter
to take all necessary measures to ensure the safekeeping of the special stamp
or of the forms bearing the imprint of the stamp of the customs office ofexport or the imprint of the special stamp.
Section 4
Provisions common to Sections 2 and 3
Article 288
1. Instead of the Single Administrative Document, Member States may
allow a commercial or administrative document or any other medium to beused where the whole of an export operation is carried out on the territory of a
single Member State, or whenever this possibility is provided for by means of
agreements concluded between the administrations of the Member Statesconcerned.
2. The document or medium referred to in paragraph 1 shall contain at least
the particulars necessary for identification of the goods plus one of the
endorsements referred to in Article 280 (3) and it shall be accompanied by arequest for export.
Where circumstances so permit, the customs authorities may allow this
request to be replaced by a global request covering export operations to becarried out over a given period. A reference to the authorization shall be madeon the document or medium in question.
3. The commercial or administrative document shall be evidence of exit
from the customs territory of the Community in the same way as Copy No 3of the Single Administrative Document. Where other media are used, thearrangements for the exit endorsement shall be defined, where appropriate, in
the agreement concluded between the administrations of the Member States
concerned.
Article 289
Where the whole of an export operation takes place on the territory of a single
Member State, that Member State may, in addition to the procedures referredto in Sections 2 and 3 and while ensuring compliance with Communitypolicies, provide for other simplifications.
PART II
CUSTOMS-APPROVED TREATMENT OR USE
TITLE I
RELEASE FOR FREE CIRCULATION
CHAPTER 1
General provisions
Article 290
1. Where Community goods are exported under an ATA carnet in
conformity with Article 797, those goods may be released for free circulation
on the basis of the ATA carnet.
2. In this case, the office where the goods are released for free circulation
shall carry out the following formalities:
(a) verify the information given in boxes A to G of the reimportation
voucher;
(b) complete the counterfoil and box H of the reimportation sheet;!B1993R2454 —EN—01.01.1999 —001.001 —101
(c) retain the reimportation voucher.
3. Where the formalities discharging a temporary export operation in
respect of Community goods are carried out a customs office other than theoffice where the goods enter the customs territory of the Community,conveyance of the goods from that office to the office where the said
formalities are carried out shall require no formality.
Article 290a
Examination of bananas falling within CN code 0803 00 19 for the purposes
of checking the net mass on importation shall involve a minimum of 10 % of
declarations per year and per customs office.
Examination of bananas shall be carried out at the time of release for free
circulation, in accordance with the rules laid down in Annex 38b.
CHAPTER 2
Admission of goods with favourable tariff treatment by reason of their
end-use
Section 1
Goods other than horses for slaughter
Article 291
1. The admission of goods entered for free circulation with favourable tariff
treatment by reason of their end-use shall be subject to the granting of written
authorization to the person importing the goods or having them imported for
free circulation.
2. The said authorization shall be issued at the written request of the person
concerned by the customs authorities of the Member State where the goods
are declared for free circulation.
3. In the case of the goods listed in Annex 39, the request shall contain inter
alia the following information:
(a) a brief description of the plant to be used for the proposed treatment;(b) the nature of the proposed treatment;(c) the type and quantity of goods to be used;(d) where Additional Notes 4 (n) and 5 to Chapter 27 of the combined
nomenclature apply, the type, quantity and tariff description of the goods
obtained.
The person concerned shall enable the customs authorities to trace the goods
to their satisfaction in the establishment or establishments of the undertakingthroughout their processing.
Article 292
1. The customs authorities may limit the period of validity of the
authorization referred to in Article 291.
2. Where an authorization is revoked the holder shall immediately pay
import duties, established in accordance with Article 208 of the Code, in
respect of those goods which have not already been assigned to the prescribed
end-use.
Article 293
The holder of the authorization shall be obliged:
(a) to assign the goods to the prescribed end-use;(b) to keep records enabling the customs authorities to carry out any checks
which they consider necessary to ensure that the goods are actually put to
the prescribed end-use, and to retain such records.!B
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Article 294
1. All the goods shall be assigned to the prescribed end-use within one year
of the date on which the declaration for free circulation was accepted by the
customs authorities.
2. In the case of goods listed in Annex 40, the period referred to in
paragraph 1 shall be five years.
3. The periods laid down in paragraphs 1 and 2 may be extended by the
customs authorities if the goods have not been assigned to the prescribed
end-use on account either of unforeseeable circumstances or force majeure or
of exigencies inherent in the working or processing of the goods.
4. In the case of goods listed in Annex 39, paragraphs 1 and 3 shall apply
save as otherwise provided in Additional Notes 4 (n) and 5 to Chapter 27 ofthe combined nomenclature.
Article 295
1. Goods shall be considered to have been assigned to the end-use in
question:
1. in the case of goods which can be used only once, when all the goods
have been assigned to the prescribed end-use in accordance with the timelimits laid down;
2. in the case of goods which may be put to repeated use, two years after
they are first assigned to the prescribed use; the date of such first
assignment shall be entered in the records referred to in Article 293 (b);however:
(a) materials listed in Annex 40, Part 1, used by airlines for the
maintenance and repair of their aircraft either under the terms of
exchange agreements or for their own needs shall be considered to
have been assigned to that end-use at the time of their firstassignment to the prescribed use;
(b) vehicle parts for assembly shall be considered to have been assigned
to that end-use when the vehicles are transferred to other persons;
(c) goods listed in Annex 40, Part 1, intended for certain classes of
aircraft for the purposes of their construction, maintenance,conversion or equipping shall be considered to have been assignedto that end-use when the aircraft is transferred to a person other than
the holder of the authorization or again made available to its owner,
inter alia following maintenance, repair or conversion;
(d) goods referred to in Annex 40, Part 2, intended for certain classes of
vessel or for drilling or production platforms for the purposes of theirconstruction, repair, maintenance, conversion, fitting or equipping
shall be considered to have been assigned to that end-use when the
vessel or drilling platform is transferred to a person other than theholder of the authorization or again made available to its owner, inter
alia after maintenance, repair or conversion;
(e) goods referred to in Annex 40, Part 2, supplied directly on board for
the purposes of equipping shall be considered to have been put to the
end-use at the time of such supply;
(f) civil aircraft shall be considered to have been put to the end-use when
they are registered in the public records prescribed for that purpose.
2. Waste and scrap which result from the working or processing of the goods
and losses due to natural wastage shall be considered as goods having been
assigned to the end-use.
Article 296
1. In cases of necessity duly substantiated by the holder of the authorization,
the customs authorities may allow the goods referred to in this Section to be
stored with goods of the same type and quality having the same technical and
physical characteristics.
Where goods are stored in this way this Section shall apply to a quantity of
goods equivalent to that released for free circulation under this Section.!M1
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2. By way of derogation from paragraph 1, the customs authorities may
allow goods listed in Annex 39 released for free circulation in accordancewith this Section to be stored in a mixture with other goods listed in thatAnnex or with crude petroleum oils falling within CN code 2709 00 00.
3. Mixed storage of goods referred to in paragraph 2 which are not of the
same type and quality and do not have the same technical and physical
characteristics may be allowed only where the whole mixture is to undergo
one of the treatments referred to in Additional Notes 4 and 5 to Chapter 27 ofthe combined nomenclature.
Article 297
1. Where goods are transferred within the Community, the transferee must
hold an authorization issued in accordance with Article 291.
2. By way of derogation from Article 294, all the goods must have been
assigned to the prescribed end-use within a year of the date of transfer;
however, this period may be extended as provided for in Article 294 (3).
Article 298
1. Where goods covered by Article 297 are consigned from one Member
State to another the T5 control copy provided for in Articles 471 to 495 shall
be used subject to the procedure laid down in paragraphs 2 to 8.
2. The consignor shall complete the T5 control copy in sextuplicate (one
original and five copies). The copies shall be numbered in an appropriatemanner.
The T5 control copy shall include:—in box A ( ‘Office of departure ’), the competent customs office in the
Member State of departure,
—in box 2, the name or trading name and full address of the consignor,
—in box 8, the name or trading name and full address of the consignee,
—in the box ‘Important note ’(below box 14 ‘Declarant/Representative ’), a
third indent shall be inserted, between the two present indents reading in
‘the case of goods forwarded under “end use ’’control, the consignor
indicated below ’,
—in boxes 31 and 33, respectively, the description of the goods as at the
time of consignment, including the number of items, and the relevant
combined nomenclature code,
—in box 38, the net mass of the goods,
—in box 103, the net quantity of the goods in words,
—in box 104, a tick in the box ‘Other (specify) ’, and in block capitals one
of the following:
—DESTINO ESPECIAL: MERCANC ÍAS QUE DEBEN PONERSE
A DISPOSICI ÓN DEL CESIONARIO [REGLAMENTO (CEE)
N
o2454/93, ART ÍCULO 298],
—SÆRLIGT ANVENDELSESFORM ÅL: SKAL STILLES TIL R Å-
DIGHED FOR ERHVERVEREN (FORORDNING (E ØF)
nr. 2454/93, ARTIKEL 298),
—BESONDERE VERWENDUNG: WAREN SIND DEM ÜBER-
NEHMER ZUR VERF ÜGUNG ZU STELLEN (ARTIKEL 298
DER VERORDNUNG (EWG) nr. 2454/93),
—ΕΙ∆ΙΚ(OmikronΣ ΠΡ(Omikron(OmikronΡΙΣΜ(OmikronΣ: ΕΜΠ(OmikronΡΕΥΜΑΤΑ Π(OmikronΥ ΠΡΕΠ
ΕΙ ΝΑ ΤΕΘ(OmikronΥΝ ΣΤΗ ∆ΙΑΘΕΣΗ Τ(OmikronΥ ΕΚ∆(Omikron(KhiΕΑ[ΚΑΝ(OmikronΝΙΣΜ(OmikronΣ (Ε(OmikronΚ) αριθ. 2454/93, ΑΡΘΡ(Omikron 298],
—END-USE: GOODS TO BE PLACED AT THE DISPOSAL OF THE
TRANSFEREE (REGULATION (EEC) No 2454/93, ARTICLE
298),
—DESTINATION PARTICULI ÈRE: MARCHANDISES ÀMETTRE
ÀLA DISPOSITION DU CESSIONNAIRE [R ÈGLEMENT (CEE)
N
o2454/93, ARTICLE 298],!B1993R2454 —EN—01.01.1999 —001.001 —104
—DESTINAZIONE PARTICOLARE: MERCI DA METTERE A
DISPOSIZIONE DEL CESSIONARIO [REGOLAMENTO (CEE)N. 2454/93, ARTICOLO 298],
—BIJZONDERE BESTEMMING: GOEDEREN TER BESCHIKK-
ING TE STELLEN V AN DE CESSIONARIS (VERORDENING
(EEG) Nr. 2454/93, ARTIKEL 298),
—DESTINO ESPECIAL: MERCADORIAS A P ÔRÀDISPOSI ÇÃO
DO CESSION ÁRIO [REGULAMENTO (CEE) N
o2454/93, AR-
TIGO 298o],
—TIETTY K ÄYTT ÖTARKOITUS: SIIRRONSAAJAN K ÄYTT ÖÖN
ASETETTA VIA TA V AROITA (ASETUS (ETY) N:o 2454/93, 298ARTIKLA) —SÄRSKILT ÄNDAM ÅL: V ARORNA SKALL
STÄLLAS TILL MOTTAGARENS F ÖRFOGANDE (ARTIKEL
298/F ÖRORDNING (EEG) Nr 2454/93),
—SÄRSKILT ÄNDAM ÅL: V ARORNA SKALL ST ÄLLAS TILL
MOTTAGARENS F ÖRFOGANDE (ARTIKEL 298/F ÖRORDNING
(EEG) Nr 2454/93),
—in box 106,
(a) in cases where the goods have undergone any working or processing
after being put into free circulation, the description of the goods as at
the time of their release for free circulation and the appropriate CN
code;
(b) the registered number and date of the declaration for release for free
circulation and the name and address of the customs office where the
declaration was made.
—in box E, on the back of the form, ( ‘For use by Member State of
departure ’):
—the competent customs office of the Member State of destination,
—the date of dispatch of the goods.
3. The consignor shall retain the first copy in the records provided for in
Article 293 (b) and, before despatching the goods, transmit the second andthird copies to the competent customs office in the manner described by the
office. He shall send the fourth and fifth copies and the original with the
goods to the consignee. The competent customs office shall retain in itsrecords the second copy and shall forward the third copy to the competentcustoms office of the Member State for the consignee.
4. On receiving the goods, the consignee shall enter them in the records
provided for in Article 293 (b), to which he shall attach the original; the fourth
copy shall be sent without delay to the competent customs office of theMember State of destination in the manner prescribed by that Member Statewith an indication of the date of arrival. The consignee shall immediately
notify customs of any excess, shortfall, substitution or other irregularity. In
addition, he shall forward the fifth copy to the consignor.
5. The consignor ’s obligations under this Chapter shall pass to the consignee
on the date referred to in paragraph 4. Until then, these obligations shall be
incumbent on the consignor.
6. Goods consigned under the procedure laid down in this Article shall be
presented neither at the office of departure nor the office of destination.
7. The provisions of this Article shall apply equally to goods which in the
course of transport between two points within the Community cross theterritory of an EFTA country and are reconsigned from that country.
8. The customs authorities of the Member State of departure and the
Member State of destination shall carry out periodic checks at the premises of
the consignor and the consignee respectively. The consignor and consigneeshall cooperate in this and provide any information requested.!B
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Article 299
1. By way of derogation from Article 298, Control Copy T5 need not be
used for the transport of materials for the maintenance or repair of aircraft
either under the terms of exchange agreements or for airlines ’own needs, by
airlines engaged in international traffic.
In this case the goods shall be carried under an air waybill or equivalent
document in accordance with the conditions laid down in Article 298 (6).
2. The air waybill or equivalent document shall contain at least the
following particulars:
(a) the name of the consigning airline;
(b) the name of the airport of departure;(c) the name of the receiving airline;(d) the name of the airport of destination;(e) the description of the materials;(f) the number of articles.The particulars referred to in the preceding subparagraph may, alternatively,
be given in coded form or by reference to an attached document.
3. The air waybill or equivalent document must bear on its face one of the
following indications in block capitals:
—DESTINO ESPECIAL,
—SÆRLIGT ANVENDELSESFORM ÅL,
—BESONDERE VERWENDUNG,
—ΕΙ∆ΙΚ(OmikronΣ ΠΡ(Omikron(OmikronΡΙΣΜ(OmikronΣ,
—END-USE,
—DESTINATION PARTICULI ÈRE,
—DESTINAZIONE PARTICOLARE,
—BIJZONDERE BESTEMMING,
—DESTINO ESPECIAL,
—TIETTY K ÄYTT ÖTARKOITUS —SÄRSKILT ÄNDAM ÅL,
—SÄRSKILT ÄNDAM ÅL.
4. In each Member State each airline consigning or receiving the materials
referred to in paragraph 1 shall make available to the competent customsauthorities for the purposes of control the records provided for in Article 293(b).
5. The consigning airline shall retain a copy of the air waybill or equivalent
document as part of its records and shall, in the manner prescribed by the
customs authorities of the Member State of departure, make a further copyavailable to the competent customs office.
The receiving airline shall retain a copy of the air waybill or equivalent
document as part of its records and shall, in the manner prescribed by the
customs authorities of the Member State of destination, present a further copy
to the competent customs office.
6. The intact materials and the copies of the air waybill or equivalent
document shall be delivered to the receiving airline in the places specified bythe customs authorities in the airline ’s Member State of residence. The
materials shall in addition be entered in the records specified in Article 293
(b).
The delivery of the materials and the copies of the air waybill or equivalent
document and the entry referred to in the preceding subparagraph shall takeplace within five days of the date of departure of the aircraft carrying the
materials.
7. The obligations arising under this Article shall pass from the consigning
airline to the receiving airline at the time when the intact materials and copiesof the air waybill or equivalent document are delivered to the latter.!B
!A1
!B1993R2454 —EN—01.01.1999 —001.001 —106
Article 300
All transfers within a Member State shall be notified to the customs
authorities. The form of the notification, the period of time in which it mustbe made and any other requirements shall be determined by the said
authorities. The notification shall state clearly the date of the transfer of the
goods.
With effect from this date the transferee shall assume the obligations arising
under this Section in respect of the transferred goods.
Article 301
1. At the request of the holder of an authorization issued in accordance with
Article 291, the customs authorities shall approve, on conditions which they
shall determine, the places, hereinafter called ‘land-based operational bases ’,
in which the goods listed in Annex 40, Part 2, Section B, may be stored orsubjected to operations of any kind.
2. Without prejudice to Article 298, no formalities other than the
appropriate entry in the records provided for in Article 293 (b) shall apply
to the movement of goods referred to in paragraph 1:
(a) from the land-based operational bases to the platforms, whether they are
within or outside territorial waters, and vice versa;
(b) where applicable, from the land-based operational bases to the point of
shipment of the goods to the platforms and from the point at which goods
from the platforms are unloaded to the land-based operational bases;
(c) from the point of shipment to the platforms, whether they are within or
outside territorial waters, in cases where goods are shipped for delivery to
the platforms without going via the land-based operational bases, and
vice versa;
(d) between platforms, whether they are within or outside territorial waters.
Article 302
1. The customs authorities shall not approve the use of the goods otherwise
than as provided for by the favourable tariff treatment referred to in Article
291 unless the holder of the authorization can establish to their satisfaction
that it has been impossible for reasons relating to his circumstances or to thegoods themselves for the goods to be put to the prescribed end-use.
2. By way of derogation from paragraph 1, in the case of the products listed
in Annex 40, Parts 1 and 2, the customs authorities shall approve use of thegoods otherwise than as provided for under the favourable tariff treatment ifthey consider this justified on economic grounds.
3. The approval referred to in the preceding paragraphs shall be conditional
on the holder of the authorization paying the amount of import duties
established in accordance with Article 208 of the Code.
Article 303
1. The customs authorities shall not approve the export of the goods from
the customs territory of the Community or the destruction of the goods under
customs supervision unless the holder of the authorization can establish to
their satisfaction that it has been impossible for reasons relating to hiscircumstances or to the goods themselves for the goods to be put to theprescribed end-use.
Where export of the goods from the customs territory of the Community is
approved, the goods shall be considered as non-Community goods from the
time of acceptance of the export declaration.
Where agricultural products are concerned, box 44 of the Single Adminis-
trative Document shall carry one of the following indications in block
capitals:
—DESTINO ESPECIAL: MERCANC ÍAS PREVISTAS PARA LA EX-
PORTACI ÓN [REGLAMENTO (CEE) N
o2454/93, ART ÍCULO 303]:
APLICACI ÓN DE LOS MONTANTES COMPENSATORIOS MONET -
ARIOS Y RESTITUCIONES AGRARIAS EXCLUIDA,!B1993R2454 —EN—01.01.1999 —001.001 —107
—SÆRLIGT ANVENDELSESFORMAL: V ARER BESTEMT TIL UD-
FØRSEL I (FORORDNING (E ØF) Nr. 2454/93, ARTIKEL 303):
ANVENDELSE AF MONET ÆRE UDLIGNINGSBEL ØB OG LAND-
BRUGSRESTITUTIONER ER UDELUKKET,
—BESONDERE VERWENDUNG: ZUR AUSFUHR VORGESEHENE
WAREN (ARTIKEL 303 DER VERORDNUNG (EWG) Nr. 2454/93):ANWENDUNG DER W ÄHRUNGSAUSGLEICHSBETR ÄGE UND
LANDWIRTSCHAFTLICHEN AUSFUHRERSTATTUNGENAUS-
GESCHLOSSEN,
—ΕΙ∆ΙΚ(OmikronΣ ΠΡ(Omikron(OmikronΡΙΣΜ(OmikronΣ: ΕΜΠ(OmikronΡΕΥΜΑΤΑ Π(OmikronΥ ΠΡ(Omikron(OmikronΡΙ-
(7zeta(OmikronΝΤΑΙΓΙΑΕ(KsiΑΓΩΓΗ [ΚΑΝ(OmikronΝΙΣΜ(OmikronΣ (Ε(OmikronΚ)αριθ.2454/93,
ΑΡΘΡ(Omikron 303]: ΑΠ(OmikronΚΛΕΙΕΤΑΙ Η ΕΦΑΡΜ(OmikronΓΗ ΤΩΝΝ(OmikronΜΙΣΜΑΤΙΚΩΝ Ε(KsiΙΣΩΤΙΚΩΝ Π(OmikronΣΩΝ ΚΑΙ ΤΩΝΓΕΩΡΓΙΚΩΝ ΕΠΙΣΤΡ(OmikronΦΩΝ,
—END-USE: GOODS DESTINED FOR EXPORTATION (REGULATION
(EEC) No 2454/93, Article 303). MONETARY COMPENSA TOR YAMOUNTS AND AGRICULTURAL REFUNDS NOT APPLICABLE,
—DESTINATION PARTICULI ÈRE: MARCHANDISES PR ÉVUES
POUR L ’EXPORTATION [R ÈGLEMENT (CEE) N
o2454/93, Article
303]: APPLICATION DES MONTANTS COMPENSATOIRES MON-ÉTAIRES ET RESTITUTIONS AGRICOLES EXCLUE,
—DESTINAZIONE PARTICOLARE: MERCI PREVISTE PER L ’ES-
PORTAZIONE [REGOLAMENTO (CEE) N. 2454/93, ARTICOLO303]: APPLICAZIONE DEI MONTANTI COMPENSATORI MONET -
ARI E RESTITUZIONI AGRICOLE ESCLUSA,
—BIJZONDERE BESTEMMING: VOOR UITVOER BESTEMDE GOE-
DEREN (VERORDENING (EEG) Nr. 2454/93, ARTIKEL 303):
TOEKENNING V AN MONETAIRE COMPENSERENDE BEDRAGEN
EN LANDBOUWRESTITUTIES UITGESLOTEN,
—DESTINO ESPECIAL: MERCADORIAS PREVISTAS PARA A
EXPORTA ÇÃO [REGULAMENTO (CEE) N
o2454/93, ARTIGO 303o]:
APLICA ÇÃO DOS MONTANTES COMPENSAT ÓRIOS MONET-
ÁRIOS E RESTITUI ÇÕES AGR ÍCOLAS EXCLU ÍDA,
—TIETTY K ÄYTT ÖTARKOITUS: VIET ÄVIKSI TARKOITETTUJA
TAVAROITA (ASETUS (ETY) N:O 2454/93, 303 ARTIKLA: EI
SOVELLETA V ALUUTTOJEN TASAUSMAKSUA EIK ÄMAA-
TALOUSTUKEA) —SÄRSKILT ÄNDAM ÅL: V AROR A VSEDDA
FÖR EXPORT (ARTIKEL 303/F ÖRORDNING (EEG) Nr 2454/93
MONET ÄRA UTJ ÄMNINGSBELOPP OCH JORDBRUKSBIDRAG
UTESLUTNA),
—SÄRSKILT ÄNDAM ÅL: V AROR A VSEDDA F ÖR EXPORT (ARTI-
KEL 303/F ÖRORDNING (EEG) Nr 2454/93 MONET ÄRA UTJ ÄMN-
INGSBELOPP OCH JORDBRUKSRESTITUTIONER UTESLUTNA).
2. By way of derogation from paragraph 1, in the case of the goods listed in
Annex 40, Parts 1 and 2, the customs authorities shall approve export of the
goods from the customs territory of the Community where this is justified oneconomic grounds.
3. Paragraph 1 shall not apply to goods stored in a mixture as referred to in
Article 296 (3) unless the whole mixture is exported or destroyed.
Article 304
1. Where the import duty applicable under the end-use arrangements to
goods for a specific end-use is not lower than that which would otherwise beapplicable to the goods, the said goods shall be classified in the CN code
referring to the end-use and this Section shall not apply.
2. This Section shall not apply to the goods listed in Annex 41.!B
!A1
!B1993R2454 —EN—01.01.1999 —001.001 —108
Section 2
Horses for slaughter
Article 305
1. The release for free circulation of horses intended for slaughter falling
within CN code 0101 19 10 shall be subject to the following conditions:
(a) provision of a security covering the customs debt liable to be incurred, in
accordance with Article 208 of the Code; and
(b) identification of each horse, at the time of release for free circulation to
the satisfaction of the customs office, by a clearly legible mark resulting
from the removal of hair, by means of scissors or otherwise, from the left
shoulder, comprising the mark X to indicate that the horse is intended forslaughter and a number to enable the horse to be identified from the timeof release for free circulation to the time of slaughter.
2. The details of the marking shall be shown in the declaration for release of
the horses for free circulation. A copy of the declaration shall accompany the
horses and shall reach the authority referred to in Article 308 (1).
3. The declarant ’s obligations are those referred to in Article 293.
Article 306
1. After being released for free circulation, horses shall be taken direct, by
means of transport duly sealed by the customs office (without prejudice to any
national provisions concerning the breaking and replacement of seals in cases
of emergency), to a slaughterhouse recognized by the customs authorities, tobe slaughtered.
2. On arrival at the slaughterhouse, the vehicle shall be unsealed and the
horses unloaded in the presence of the competent authority.
3. Paragraphs 1 and 2 shall not apply when the customs office where release
was granted is in the slaughterhouse, if the horses are immediately taken into
the charge of the authority referred to in Article 308 (1).
Moreover, when the customs office where release was granted is in the
immediate vicinity of the slaughterhouse, the customs authorities, instead ofusing seals, may take appropriate supervisory measures to ensure that the
horses are transferred directly to the slaughterhouse and are taken into the
charge of the authority referred to in Article 308 (1).
Article 307
If a horse cannot be identified on arrival at the slaughterhouse, or if Article
306 has not been complied with, the competent authority shall immediatelyinform the competent customs office, which shall take the necessary
measures.
Article 308
1. Proof that the horses have been slaughtered shall be supplied in the form
either of a certificate issued by the authority empowered to do so or of anendorsement added by that authority to the copy of the declaration referred to
in Article 305 (2), establishing that the slaughtered animals are those referred
to in the declaration for free circulation.
2. Within 30 days of the date of acceptance of the declaration for free
circulation, proof of slaughter must reach the customs office where the saiddeclaration was presented, either directly from the authority referred to in
paragraph 1 or via the declarant, in accordance with the decision of the
Member State concerned.!B1993R2454 —EN—01.01.1999 —001.001 —109
!M12
CHAPTER 3
Management of tariff measures
Section 1
Management of tariff quotas designed to be used following the
chronological order of dates of customs declarations
Article 308a
1. Save as otherwise provided, where tariff quotas are opened by a
Community provision, those tariff quotas shall be managed in accordancewith the chronological order of dates of acceptance of declarations for releasefor free circulation.
2. Where a declaration for release for free circulation incorporating a valid
request by the declarant to benefit from a tariff quota is accepted, the MemberState concerned shall draw from the tariff quota, through the Commission, a
quantity corresponding to its needs.
3. Member States shall not present any request for drawing until the
conditions laid down in Article 256 (2) and (3) are satisfied
4. Subject to paragraph 8, allocations shall be granted by the Commission
on the basis of the date of acceptance of the relevant declaration for releasefor free circulation, and to the extent that the balance of the relevant tariff
quota so permits. Priority shall be established in accordance with the
chronological order of these dates.
5. The Member States shall communicate to the Commission all valid
requests for drawing without delay. Those communications shall include the
date referred to in paragraph 4, and the exact amount applied for on therelevant customs declaration.
6. For the purposes of paragraphs 4 and 5, the Commission shall fix order
numbers where none are provided by the Community provision opening thetariff quota.
7. If the quantities requested for drawing from a tariff quota are greater than
the balance available, allocation shall be made on a pro rata basis with respectto the requested quantities.
8. For the purposes of this Article, acceptance of a declaration by the
customs authorities on 1, 2 or 3 January shall be regarded as acceptance on 3January. However, if one of those days falls on a Saturday or a Sunday, such
acceptance shall be regarded as having taken place on 4 January.
9. Where a new tariff quota is opened, drawings shall not be granted by the
Commission before the 11th working day following the date of publication of
the provision which created that tariff quota.
10. Member States shall immediately return to the Commission the amount
of drawings which they do not use. However, where an erroneous drawing
representing a customs debt of ECU 10 or less is discovered after the first
month following the end of the period of validity of the tariff quota concerned,Member States needs not make a return.
11. If the customs authorities invalidate a declaration for release for free
circulation in respect of goods which are the subject of a request for benefit ofa tariff quota, the complete request shall be cancelled in respect of thosegoods. The Member States concerned shall immediately return to the
Commission any quantity drawn, in respect of those goods, from the tariff
quota.
12. Details of drawings requested by individual Member States shall be
treated by the Commission and other Member States as confidential.
Article 308b
1. The Commission shall make an allocation each working day, except:
—days which are holidays for the Community institutions in Brussels, or
—in exceptional circumstances, any other day, provided that the competent
authorities of the Member States have been informed in advance.1993R2454 —EN—01.01.1999 —001.001 —110
2. Subject to Article 308a (8), any allocation shall take into account all
unanswered requests which relate to declarations for release for freecirculation accepted up to and including the second previous day, and whichhave been communicated to the Commission.
Article 308c
1. A tariff quota shall be considered, after the first allocation, as non-critical
in cases where:
—a tariff quota for the same products and origins, opened in each of the last
two years for a minimum period of six months, was not exhausted beforethe last working day of the seventh month of its quota period during those
two years, and
—the initial volume of the new tariff quota is not less than each of those of
the last two years.
2. As soon as 75 % of the initial volume of a non-critical tariff quota has
been used, or at the discretion of the competent authorities, that tariff quotashall thereafter be considered as critical.
Section 2
Surveillance of preferential imports
Article 308d
1. Where Community surveillance of preferential imports is to be made, the
Member States shall provide to the Commission once each month, or at more
frequent intervals if requested by the Commission, details of the quantities of
products put into free circulation with the benefit of preferential tariffarrangements during the previous months.
2. The surveillance reports of the Member States shall indicate the total
quantities put into free circulation, since the first day of the period concerned,
with the benefit of the preferential tariff arrangements.
3. The Member States shall transmit their monthly surveillance reports to
the Commission no later than the 15th day of the month following the end ofthe period being reported on.
4. The information communicated by individual Member States shall be
treated as confidential.
TITLE II
TRANSIT
CHAPTER 1
General provisions
Article 309
For the purposes of this Title:
(a)means of transport means , in particular:
—any road vehicle, trailer or semi-trailer,
—any railway coach or wagon,
—any boat or ship,
—any aircraft,
—any container within the meaning of Article 670 (g);
(b)office of departure means:
the customs office where the Community transit operation begins;!M12
!B1993R2454 —EN—01.01.1999 —001.001 —111
(c)office of transit means:
—the customs office at the point of exit from the customs territory of
the Community when the consignment is leaving that territory in thecourse of a Community transit operation via a frontier between aMember State and a third country,
—the customs office at the point of entry into the customs territory of
the Community when the goods have crossed the territory of a third
country in the course of a Community transit operation;
(d)office of destination means:
the customs office where goods placed under the Community transit
procedure must be produced to complete the Community transitoperation;
(e)office of guarantee means:
the customs office where a comprehensive or flat-rate guarantee is
lodged.
(f)‘EFTA countries ’means:
all EFTA countries and any country that has acceded to the Convention of
20 May 1987 on a common transit procedure (
1).
CHAPTER 2
Scope
Article 310
1. Community goods:
—which have undergone customs export formalities with a view to the grant
of refunds on export to third countries under the common agriculturalpolicy,
or
—in respect of which the repayment or remission of import duties is
conditional on their being re-exported from the customs territory of the
Community or placed in a customs warehouse, free zone or free
warehouse or under any customs procedure other than release for freecirculation,
or
—which are released for free circulation under the inward processing
procedure, drawback system, with a view to their later export in the form
of compensating products and for which an application for repayment
may be presented in accordance with Article 128 of the Code, the personconcerned having the intention of submitting such an application,
or
—which are subject to a system of export levies and taxes, and have
undergone customs formalities on export to third countries under the
common agricultural policy,
or
—which come from intervention stocks, are subject to measures of control
as to use and/or destination, and have undergone customs formalities onexport to third countries under the common agricultural policy,
shall move under the external Community transit procedure in accordance
with Article 91 (1) (b) of the Code.
2. Goods referred to in paragraph 1 which have not left the customs territory
of the Community shall be treated as Community goods provided it iscertified that the export declaration, the customs formalities relating to theCommunity measures which required the goods to leave the said customs
territory, and any effects of those formalities have been cancelled.!B
(1) OJ L 226, 13. 8. 1987, p. 2.!M13
!B1993R2454 —EN—01.01.1999 —001.001 —112
Article 311
Without prejudice to Article 310 (1), Community goods which are consigned:
(a) from one point in the customs territory of the Community to another
through the territory of one or more EFTA countries;
(c)—from a part of the customs territory of the Community where the
provisions of Council Directive 77/388/EEC apply, to another part ofthe customs territory of the Community where the said provisions do
not apply, or,
—from a part of the customs territory of the Community where the
provisions of Council Directive 77/388/EEC do not apply, to another
part of the customs territory of the Community where the said
provisions do apply, or
—from a part of the customs territory of the Community where the
provisions of Council Directive 77/388/EEC do not apply, to another
part of the customs territory of the Community where the saidprovisions do not apply either,
shall move under the internal Community transit procedure.
Goods covered by point (a) of the first paragraph which are carried entirely by
sea or air shall not be required to move under the internal Community transit
rules
Article 312
Transport of goods to which the Community transit procedure applies may be
effected between two points in the customs territory of the Communitythrough the territory of a third country other than an EFTA country under theCommunity transit procedure provided that transport through that third
country is effected under cover of a single transport document drawn up in a
Member State; in such case the operation of the procedure shall be suspendedin the territory of the third country.
CHAPTER 3
Customs status of goods
Section 1
General provisions
Article 313
1. Subject to Article 180 of the Code and the exceptions listed in paragraph
2 of this Article, all goods in the customs territory of the Community shall bedeemed to be Community goods, unless it is established that they do not have
Community status.
2. The following shall not be deemed to be Community goods unless it is
established in accordance with Articles 314 to 323 that they do have
Community status:
(a) goods brought into the customs territory of the Community in accordance
with Article 37 of the Code;
(b) goods in temporary storage or in a free zone or free warehouse;
(c) goods placed under a suspensive procedure.
By way of derogation from this provision and in accordance with Article 38(5)
of the Code, goods brought into the customs territory of the Community shall!B
!M13
!B
!M13
!B
!M13
!M7
!M131993R2454 —EN—01.01.1999 —001.001 —113
be deemed to be Community goods unless it is established that they do not
have Community status:
—where, if carried by air, the goods have been loaded or transhipped at a
Community airport, for consignment to another airport in the customsterritory of the Community, and carried under cover of a single transportdocument drawn up in a Member State,
—or where, if carried by sea, the goods have been shipped between ports in
the customs territory of the Community by a regular shipping service
authorized in accordance with Articles 313a and 313b.
Article 313a
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 theCommunity and may not come from, go to or call at any points outside thisterritory or in a free zone of a port in this territory.
2. The customs authorities may require proof that the provisions on
authorized shipping services have been observed.
Where the customs authorities establish that the provisions on authorized
shipping services have not been observed, they shall immediately inform all
the customs authorities concerned.
Article 313b
1. Where a shipping company makes an application, the customs authorities
of a Member State in whose territory the company is established orrepresented may, with the agreement of the customs authorities of the otherMember States concerned, authorize the establishment of a regular shipping
service.
2. The application shall contain the following details:
(a) the ports concerned;
(b) the names of the vessels authorised to provide regular services; and(c) any further information required by the customs authorities, in particular
the shipping service ’s timetable.
3. Authorisation shall be granted only to shipping companies which:(a) are established or represented in the customs territory of the Community
and whose records will be available to the competent customs authorities;
(b) have not committed any serious or repeated offences against customs or
tax legislation;
(c) are able to satisfy the customs authorities that they operate a regular
shipping service as defined in Article 313a(1); and
(d) undertake that:
—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 in a port in thecustoms territory of the Community, and that no transhipments will
be made on the high seas, and that
—the authorisation certificate will be carried on board the vessel and
presented on request to the competent customs authorities.
4. When they receive an application for authorisation, the customs
authorities of the Member State to whom the application has been made
(the authorising authorities) shall notify the customs authorities of the otherMember States in whose territories the intended ports of call of the regularshipping service are situated (the corresponding authorities).
The corresponding authorities shall acknowledge receipt of the application.Within 60 days of receipt of such notification, the corresponding authorities
shall signify their agreement or refusal. Where a Member State refuses an
application, it shall state the reasons. Where no reply is received, the
authorising authority shall issue an authorisation which shall be accepted bythe other Member States concerned.!M131993R2454 —EN—01.01.1999 —001.001 —114
The authorising authorities shall issue an authorisation certificate, in one or
more copies as required and conforming to the model set out in Annex 42 A,and shall inform the corresponding authorities of the other Member Statesconcerned. Each authorisation certificate shall bear a serial number by which
it can be identified. All copies of each certificate shall bear the same number.
5. Once a regular shipping service has been authorised, the shipping
company concerned shall be required to use it. The shipping company shallcommunicate any withdrawal or change in the characteristics of the
authorised service to the authorising authorities.
6. Where an authorisation is withdrawn, or a regular shipping service ceases
operations, the authorising authorities shall notify the correspondingauthorities of the Member States concerned. The authorising authorities shallalso notify the corresponding authorities of any changes to a regular shipping
service, using the procedure provided for in paragraph 4.
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 athird-country port or a free zone 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
Article 314
1. Where goods are not deemed to be Community goods within the meaning
of Article 313, their Community status may not be established under
paragraph 2 unless:
(a) they have been brought from another Member State without crossing the
territory of a third country on the way; or
(b) they have been brought from another Member State through the territory
of a third country, and carried under cover of a single transport document
issued in a Member State; or
(c) they have been transhipped in a third country on a means of transport
other than that onto which they were initially loaded and a new transportdocument has been issued, provided that the new document is accom-panied by a copy of the original document covering carriage from the
Member State of departure to the Member State of destination. In line
with the requirements of administrative cooperation between MemberStates, the customs authorities at the customs office of destination shall
carry out post-clearance checks to determine the accuracy of the
information entered in the copy of the original transport document.
2. Proof that the goods have Community status may be established solely:(a) by means of one of the documents provided for in Articles 315 to 318; or(b) in accordance with the rules laid down in Articles 319 to 323; or(c) by the accompanying document referred to in Commission Regulation
(EEC) No 2719/92 (
1); or
(d) by the document provided for in Article 325; or(e) by the document provided for in Article 816 certifying the Community
status of the goods; or
(f) by the T5 control copy described in Article 843.3. The documents or rules referred to in paragraph 2 shall not be used in
respect of goods for which the export formalities have been completed orwhich have been placed under the inward processing procedure (drawback
system).
4. here the documents or rules referred to in paragraph 2 are used for
Community goods with packaging not having Community status, thedocument certifying Community status shall be endorsed with one of thefollowing phrases:
—envases N
—N-emballager
—N-Umschlie ßungen!M13
(1) OJ L 276, 19. 9. 1992, p. 1.1993R2454 —EN—01.01.1999 —001.001 —115
—Συσκευασία N
—N packaging
—emballages N
—imballaggi N
—N-verpakkingsmiddelen
—embalagens N
—N-pakkaus
—Nförpackning.
Article 315
1. Where proof of the Community status of goods is furnished by the
production of a T2L document, the said document shall be drawn up in
accordance with paragraphs 2 to 7 of this Article
1a. Proof of the Community status of goods consigned to or from a part of
the customs territory of the Community where Directive 77/388/EEC does notapply shall be furnished by the production of a T2LF document.
Paragraphs 2 to 7 and Articles 316 to 324 shall apply mutatis mutandis .
2. The T2L document shall be made out on a form conforming to copy 4 or
copy 4/5 of the specimen in Annexes 31 and 32.
The said form shall be supplemented by one or more forms conforming to
copy 4 or copy 4/5 of the specimen in Annexes 33 and 34.
Where Member States do not authorize the use of supplementary forms when
a computerized system is used to produce declarations, the form shall be
supplemented by one or more forms conforming to copy 4 or copy 4/5 of thespecimen in Annexes 31 and 32.
3. The person concerned shall enter the symbol ‘T2L’, in the right-hand
subdivision of box 1 of the form and the symbol ‘T2L bis’in the right-hand
subdivision of box 1 of any supplementary forms used.
4. Where a T2L document is to be made out in respect of a consignment
comprising two or more kinds of goods, the particulars relating to those goodsmay be entered on one or more loading lists within the meaning of Articles
341 (2) to 344 (2) rather than in boxes 31 ‘Packages and description of
goods ’,3 2 ‘Item No ’,3 5 ‘Gross mass (kg) ’, and, where applicable, 33
‘Commodity code ’,3 8 ‘Net mass (kg) ’and 44 ‘Additional information/
documents produced, certificates and authorizations ’of the form used for the
T2L document.
Where loading lists are used, the boxes in question on the form used for the
T2L documents shall be barred.
5. The upper part of the box referred to in Article 342 (b) shall be used for
the symbol ‘T2L’; the lower part of that box is intended for the endorsement
by the customs authorities provided for in Article 316 (2).
The column ‘Country of dispatch/export ’of the loading list shall not be
completed.
6. The loading list shall be produced in the same number of copies as the
T2L document to which it relates.
7. Where two or more loading lists are attached to one T2L document, such
loading lists shall bear an order number assigned by the person concerned; thenumber of loading lists attached shall be entered in box 4 ‘Loading lists ’of
the form used for the T2L document.
Article 316
1. Subject to the provisions of Article 394, the T2L document shall be
drawn up in a single original.
2. Document T2L and, where necessary, document(s) T2L bisshall be
endorsed by the customs authorities of the Member State of departure at the
request of the person concerned. Such endorsement shall comprise the!M13
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following, which should, as far as possible, appear in box C (office of
departure) of those documents:
(a) in the case of document T2L, the name and stamp of the office of
departure, the signature of the competent official, the date of
endorsement and either a registration number or the number of thedispatch declaration when the latter is necessary;
(b) in the case of document T2L bis, the number appearing on the document
T2L. That number shall be inserted either by means of a stampincorporating the name of the office of departure or by hand. In the lattercase it shall be accompanied by the official stamp of the said office.
The documents shall be returned to the person concerned as soon as the
formalities connected with the dispatch of the goods to the Member State ofdestination have been completed.
Article 317
1. Proof of the Community status of goods shall be furnished, in accordance
with the conditions set out below, by the production of the invoice or transportdocument relating to the goods.
2. The invoice or transport document referred to in paragraph 1 shall
include at least the full name and address of the consignor, or the declarantwhere consignor and declarant are not the same, the number and kind, marksand numbers of the packages, the description of the goods, the gross mass in
kilograms and, where necessary, the container numbers.
The declarant shall indicate clearly on the said document the symbol ‘T2L’,
accompanied by his handwritten signature.
3. The invoice or transport document, duly completed and signed by the
declarant, shall, at his request, be authenticated by the customs authorities ofthe Member State of departure. Such authentication shall include the name
and stamp of the office of departure, the signature of the competent official,
the date of authentication and either a registration number or the number ofthe dispatch or export declaration, if such a declaration is required.
4. If the total value of the Community goods covered by the invoice or
transport document, completed and signed in accordance with paragraph 2 ofthis Article or Article 224, does not exceed ECU 10 000, the declarant shallnot be required to submit that document or invoice for endorsement by the
customs authorities of the Member State of departure.
In that case, the invoice or transport document shall include, in addition to the
information set out in paragraph 2, the particulars of the office of departure.
5. This Article shall apply only where the invoice or transport document
relates exclusively to Community goods.
Article 317a
1. Proof of the Community status of goods shall be furnished, in accordance
with the conditions set out below, by the production of the shipping company ’s
manifest relating to the goods.
2. The manifest shall include at least the following information:
(a) the name and full address of the shipping company;
(b) the name of the vessel;
(c) the place and date of loading;
(d) the place of unloading.
The manifest shall further include, for each consignment:
(a) the reference for the bill of lading or other commercial document;
(b) the number, description, marks and reference numbers of the packages;
(c) the description of the goods;!B
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(d) the gross mass in kilograms;
(e) the container identification numbers, where applicable; and
(f) the following indicators of customs status:
—‘ C’against each item in the manifest declared as having Community
status, or
—‘ F’for goods consigned to or from a part of the customs territory of
the Community where Directive 77/388/EEC does not apply, or
—‘ N’for all other types of consignment.
3. At the shipping company ’s request, the manifest, duly completed and
signed by the company, shall be authenticated by the customs authorities ofthe Member State of departure. Such authentication shall include the nameand the stamp of the office of departure, the signature of the competent
official and the date of authentication
Article 318
Where the document used to prove the Community status of goods is issued
retroactively it shall bear one of the following phrases in red:
—Expedido a posteriori ,
—Udstedt efterf ølgende,
—Nachtr äglich ausgestellt,
—Εκδ(omikronθέν εκ των υστέρων,
—Issued retroactively,
—Délivréa posteriori ,
—Rilasciato a posteriori ,
—Achteraf afgegeven,
—Emitido a posteriori ,
—annettu j älkikäteen —utfärdat i efterhand,
—utfärdat i efterhand.
Article 319
1. Where goods are transported under cover of a TIR carnet or an ATA
carnet, the declarant may, with a view to proving the Community status of the
goods and subject to Article 314 (2), clearly enter the symbol ‘T2L’in the
space reserved for the description of goods, together with his signature, on allthe relevant vouchers of the carnet used before presenting it to the office of
departure for authentication. On all the vouchers where it has been entered,
the symbol ‘T2L’shall be authenticated with the stamp of the office of
departure accompanied by the signature of the competent official.
2. Where the TIR carnet or the ATA carnet covers both Community goods
and non-Community goods, those two categories of goods shall be shownseparately, and the symbol ‘T2L’shall be entered in such a way that it clearly
relates only to the Community goods.
Article 320
If it is necessary to establish the Community status of motorized road vehicles
registered in a Member State, such vehicles shall be considered to haveCommunity status:
(a) where they are accompanied by their registration plates and documents
and the registration particulars shown on the said plates and documents
unambiguously establish their Community status;
(b) in other cases, in accordance with Articles 315 to 323.!M13
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Article 321
If it is necessary to establish the Community status of goods wagons
belonging to a railway company of a Member State, such wagons shall be
considered to have Community status:
(a) where the code number and ownership mark (distinguishing letters)
displayed on them unambiguously establish their Community status;
(b) in other cases, on presentation of one of the documents referred to in
Articles 315 to 318.
Article 322
1. If it is necessary to establish the Community status of packaging used for
the transport of goods in intra-Community trade which can be identified asbelonging to a person established in a Member State; the packaging shall beconsidered to have Community status:
(a) where they are declared as Community goods and there is no doubt as to
the veracity of the declaration;
(b) in other cases, in accordance with Articles 315 to 322.2. The facility provided for in paragraph 1 shall be granted for receptacles,
packings, pallets and other similar equipment, excluding containers within themeaning of Article 670.
Article 323
If it is necessary to establish the Community status of goods in passenger-
accompanied baggage the goods, provided that they are not intended for
commercial use, shall be considered to have Community status:
(a) where they are declared as Community goods and there is no doubt as to
the truthfulness of the declaration;
(b) in other cases, in accordance with Articles 315 to 322.
Article 323a
1. Where pursuant to Article 91(2)(f) of the Code, non-Community goods
are carried from one point to another in the customs territory of theCommunity by post (including parcel post), the customs authorities of the
Member State of dispatch shall be required to affix on the packaging and
accompanying documents a label of the type shown in Annex 42, or have alabel of this type so affixed.
2. Where Community goods are carried by post (including parcel post) to or
from a part of the customs territory of the Community where Directive
77/388/EEC does not apply, the customs authorities of the Member State of
dispatch shall be required to affix on the packaging and accompanyingdocuments a label of the type shown in Annex 42 B, or have a label of thistype so affixed.
Article 324
The customs authorities of the Member States shall mutually assist one
another in checking the authenticity and accuracy of the documents and the
regularity of the detailed procedures which, in accordance with this Chapter,are used to prove the Community status of goods.!B
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Section 2
Specific provisions concerning products of sea-fishing and other products
taken from the sea by boats
Article 325
1. For the purposes of this section:
(a)Community fishing vessel means a vessel which is listed and registered in
a part of a Member State ’s territory forming part of the customs territory
of the Community, flies the flag of a Member State, catches products ofsea-fishing and, as the case may be, processes them on board;
(b)Community factory ship means a vessel which is listed or registered in a
part of a Member State ’s territory forming part of the customs territory of
the Community, flies the flag of a Member State and does not catch
products of sea-fishing but does process such products on board.
2. A T2M form, made out in accordance with Articles 327 to 337, shall be
produced to prove the Community status:
(a) of the products of sea-fishing caught by a Community fishing vessel, in
waters other than the territorial waters of a country or territory outside the
customs territory of the Community;
and
(b) of the goods obtained from such products on board that vessel or a
Community factory ship, in the production of which other productshaving Community status may have been used,
which may be in packaging having Community status and are to be brought
into the customs territory of the Community in the circumstances set out in
Article 326.
3. Proof of the Community status of the sea-fishing products and other
products taken or caught in waters other than the territorial waters of a
country or territory outside the customs territory of the Community by vessels
flying the flag of a Member State and listed or registered in a part of aMember State ’s territory forming part of the customs territory of the
Community, or of such products taken or caught in territorial waters within
the customs territory of the Community by vessels of a non-member country,
must be provided by means of the logbook or any other means whichestablishes the said status.
Article 326
1. A T2M form shall be presented in respect of the products and goods
referred to in Article 325 (2) which are transported directly to the customsterritory of the Community:
(a) by the Community fishing vessel which caught the products and, where
applicable, processed them; or
(b) by another Community fishing vessel or by the Community factory slip
which processed the products following their transhipment from thevessel referred to in point (a); or
(c) by any other vessel onto which the said products and goods were
transhipped from the vessels referred to in points (a) and (b), without anyfurther changes being made; or
(d) by a means of transport covered by a single transport document made out
in the country or territory not forming part of the customs territory of theCommunity where the products or goods were landed from the vessels
referred to in points (a), (b) and (c).
Thereafter the T2M form may no longer be used as proof of the Community
status of the products or goods to which it refers.!M71993R2454 —EN—01.01.1999 —001.001 —120
2. The customs authorities which are responsible for the port where
products and/or goods are landed from a vessel referred to in point (a) ofparagraph 1 may waive the application of paragraph 1 where there is no doubtabout the origin of those products and/or goods, or where the attestation
referred to in Article 8 (1) of Council Regulation (EEC) No 2847/93 (
1)i s
applicable.
Article 327
1. The form for the T2M document shall conform to the specimen shown in
Annex 43.
2. The original shall be printed on paper without mechanical pulp, dressed
for writing purposes and weighing at least 55 g/m2. It shall have a green
guilloche pattern background printed on both sides so as to reveal anyfalsification by mechanical or chemical means.
3. The T2M forms shall measure 210 ×297 mm, a tolerance of between − 5
and + 8 mm being allowed in the length.
4. The form shall be printed in an official Community language specified by
the competent authorities of the Member State to which the vessel belongs.
5. The T2M forms shall be bound in booklets of 10, with one detachable
original and one non-detachable carbon copy of each form. Page 2 of the
cover of the booklet shall contain the notes shown in Annex 44.
6. Each T2M form shall bear an individual serial number. This number shall
be the same for both original and copy.
7. Member States may themselves print the T2M forms and assemble them
in booklets, or entrust the work to printers approved by them. In the latter
case, reference to the approval must appear on page 1 of the cover of eachbooklet and on the original of each form. Page 1 and the original of each formmust also bear the name and address of the printer or a mark by which he can
be identified.
8. The T2M forms shall be completed in one of the official Community
languages either in typescript or legibly by hand; if the latter, in ink and inprinted characters. No erasures or alterations may be made. Corrections shall
be made by crossing out the wrong words and adding any necessary
particulars. Any such corrections must be initialled by the person who signedthe declaration containing them.
Article 328
The booklet of T2M forms shall be issued at the request of the appropriate
person by the Community customs office responsible for supervising the baseport of the Community fishing vessel for which the booklet is intended.
The booklet shall be issued only when the person concerned has completed
boxes 1 and 2 in the language of the form, and has completed and signed thedeclaration in box 3 of all the originals and copies of the forms contained inthe booklet. When issuing the booklet, the customs office shall complete box
B of all the originals and copies of the forms in the booklet.
The booklet shall be valid for two years from the date of issue shown on page
2 of its cover. In addition, the validity of the forms shall be guaranteed by thepresence in box A of each original and copy of a stamp applied by the
authority responsible for registering the Community fishing vessel for which
the booklet is issued.
Article 329
The master of the Community fishing vessel shall complete box 4 and, if the
catch has been processed on board, box 6, and shall complete and sign the
declaration in box 9 of the original and copy of one of the forms in the bookletwhenever he:
(a) tranships products to one of the vessels referred to in point (b) of Article
326 (1) which processes those products;!M7
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(b) tranships products or goods to any other vessel which will not process
them but take them directly either to a port in the customs territory of theCommunity or to another port for subsequent consignment to thatterritory;
(c) without prejudice to Article 326 (2), lands products or goods in a port in
the customs territory of the Community;
(d) lands products or goods in a port outside the customs territory of the
Community for subsequent consignment to that territory.
Any processing of such products shall be recorded in the vessel’ s logbook.
Article 330
The master of a vessel referred to in point (b) of Article 326 (1) shall complete
box 6 and complete and sign the declaration in box 11 of the original of the
T2M form whenever he lands goods either in a port in the customs territory of
the Community or in a port outside the said territory for subsequentconsignment to that territory, or whenever he tranships goods onto anothervessel for that purpose.
Processing of products transhipped to the vessel shall be recorded in its
logbook.
Article 331
When the products or goods referred to in point (a) or point (b) of Article 329
are transhipped for the first time, box 10 of the original and the copy of aT2M form shall be completed; if a further transhipment, of the type referred
to in Article 330, takes place, box 12 of the original of that T2M form shall
also be completed. The transhipment declaration shall be signed by both themasters concerned and the original of the T2M form shall be given to themaster of the vessel to which the products or goods are transhipped. Any
transhipment operation shall be recorded in the logbooks of both the vessels
involved.
Article 332
1. Where products or goods covered by a T2M form go to a country or
territory not forming part of the customs territory of the Community, the said
form shall be valid only if the certification in box 13 of the form has been
completed and endorsed by the customs authorities of that country or territory.
2. Where some of the products or goods do not come to the customs
territory of the Community, the name, kind, gross mass and treatment or useassigned to those consignments shall be entered in the ‘Remarks’ box of the
T2M form.
Article 333
1. Where products or goods covered by a T2M form go to country or
territory not forming part of the customs territory of the Community forsubsequent despatch in split consignments to that territory, the person
concerned or his representative shall:
(a) enter in the ‘Remarks’ box of the initial T2M form the number of kind of
packages, the gross mass, the treatment or use to which the consignmenthas been assigned and the number of the ‘Extract’ referred to in point (b);
(b) make out a T2M ‘Extract’, using for this purpose an original form taken
from a booklet of T2M forms issued in accordance with the provisions of
Article 328.
Each ‘Extract’, and its copy which shall remain in the T2M booklet, shall
include a reference to the initial T2M form referred to in point (a) andshall be clearly marked with one of the following words:
— Extracto,— Udskrift,— Auszug,—Απ(omikronacuteσπασµα,
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— Extrait,
— Estratto,
— Uittreksel,
— Extracto,— Ote,— Utdrag.
The T2M ‘Extract’ accompanying the split consignment to the customs
territory of the Community shall state in boxes 4, 5, 6, 7 and 8 the name, kind,
CN code and quantity of products or goods making up that consignment. Inaddition, the certification in box 13 shall be completed and endorsed by thecustoms authorities of the country or territory where the products or goods
remained while in transit.
2. When all the products and goods covered by the initial T2M form
referred to in point (a) of paragraph 1 have been sent to the customs territoryof the Community, the certification in box 13 of the form shall be completedand endorsed by the authorities referred to in that paragraph. The form shall
then be sent to the customs office referred to in Article 328.
3. Where some of the products or goods do not come to the customs
territory of the Community, the name, kind, gross mass and treatment or useassigned to the products or goods shall be entered in the ‘Remarks’ box of theinitial T2M form.
Article 334
All T2M forms, whether initial or ‘Extract’, shall be presented at the customs
office where the products or goods to which they refer are brought into thecustoms territory of the Community. However, where the products or goodsare brought in under a transit procedure commencing outside that territory, the
forms shall be presented at the customs office of destination for that
procedure.
The authorities of the office may request a translation of the form. In addition,
with a view to checking the accuracy of the particulars given in the T2Mform, they may require the production of all relevant documents, including the
vessels’ papers where necessary. The office shall complete box C of each
T2M form, a copy of which shall be sent to the customs office referred to inArticle 328.
Article 335
By way of derogation from Articles 332, 333 and 334, where products or
goods covered by a T2M form go to a third country that is a contracting party
to the Convention on a common transit procedure, for reconsignment in full orsplit consignments to the customs territory of the Community under ‘T2’procedure, the particulars of the said procedure shall be entered in the
‘Remarks’ box of the T2M form.
When all the products and/or goods covered by this T2M form have been sent
to the customs territory of the Community, the certification in box 13 of theform shall be completed and endorsed by the customs authorities. Acompleted copy of the form, shall be sent to the customs office referred to in
Article 328.
The provisions of Article 332 (2) shall apply as appropriate.
Article 336
The booklet containing the T2M forms shall be produced whenever the
customs authorities so require.
When a vessel for which a booklet of T2M forms as referred to in Article 327
has been issued ceases to satisfy the conditions laid down, before all the forms
have been used, or when all the forms in the booklet have been used or its
period of validity has expired, the booklet shall be returned immediately to thecustoms office of issue.!M71993R2454 — EN — 01.01.1999 — 001.001 — 123
Article 337
The provisions of Article 324 apply mutatis mutandis .
CHAPTER 4
External Community transit
Section 1
Procedure
Article 341
1. All goods which are to move under the external Community transit
procedure shall be the subject of a T1 declaration in accordance with thisSection. A T1 declaration means a declaration on a form corresponding to the
specimens in Annexes 31 to 34 and used in accordance with the notes referred
to in Annexes 37 and 38.
2. Loading lists based on the specimen in Annex 45 may be used in
accordance with Articles 343 to 345 and Article 383 as the descriptive part ofCommunity transit declarations. Such use shall in no way affect obligations in
respect of any formalities attaching to a dispatch/export procedure or any
procedure in the Member State of destination, or in respect of the forms usedfor such formalities.
The loading list means any commercial document which complies with
Articles 342 to 345 and Article 383, and Articles 386 to 388.
Article 342
The loading list shall include:
(a) the heading ‘Loading List’;(b) a box measuring 70 × 55 mm, divided into a top part measuring
70 × 15 mm for the insertion of the symbol ‘T’ followed by one of the
endorsements referred to in Article 346 (1) and a lower part measuring
70 40 mm for the references referred to in Article 345 (3);
(c) columns, in the following order and headed as shown:
— serial No,— marks, numbers, number and kind of package; description of goods,— country of dispatch/export,— gross mass (in kilograms),— for official use only.
The width of the columns may be adapted as necessary. However, the width of
the column headed ‘For official use only’shall be not less than 30 mm. Spaces
other than those referred to under (a), (b) and (c) above, may also be used.
Article 343
1. Only the front of the forms may be used as a loading list.
2. Each item shown on a loading list shall be preceded by a serial number.!M7
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3. Each item shall be followed, where appropriate, by any special reference
required by Community legislation, in particular in regard to the commonagricultural policy, documents produced, and certificates and authorizations.
4. A horizontal line shall be drawn after the last entry and the remaining
unused spaces barred so that any subsequent addition is impossible.
Article 344
1. The customs authorities of each Member State may allow the use as
loading lists within the meaning of Article 341 (2) of lists
"C2which do not
comply with all the requirements of Article 341 (2), second subparagraph and
Article 342. 3
Use of such lists shall be allowed only where:
(a) they are produced by firms whose records are based on an integrated
electronic or automatic data processing system;
(b) they are designed and completed in such a way that they can be used
without difficulty by the customs authorities;
(c) they include for each item, the number, kind and marks and numbers of
packages, the description of the goods, the country of dispatch/export and
the gross mass in kilograms.
2. Descriptive lists drawn up for the purposes of carrying out dispatch/
export formalities may also be used as loading lists under paragraph 1, evenwhere such lists are produced by firms whose records are not based on anelectronic or automatic data-processing system.
3. The customs authorities of each Member State may allow firms whose
records are based on an electronic or automatic data-processing system, andwhich are already allowed under paragraphs 1 and 2 to use loading lists of a
special type, to use such lists for Community transit operations involving only
one type of goods where this facility is made necessary by the computerprograms of the firms concerned.
Article 345
1. Where the principal uses loading lists for a consignment comprising two
or more types of goods, boxes 15 ‘Country of dispatch/export’, 33
‘Commodity code’, 35 ‘Gross mass (kg)’, 38 ‘Net mass (kg)’ and, wherenecessary, 44 ‘Additional information, documents produced, certificates and
authorizations’ of the form used for the purposes of Community transit shall
be barred and box 31 ‘Packages and description of goods’ of that form shallnot be used to show the marks and numbers, number and kind of the packagesand description of goods. In this case, supplementary forms shall not be used.
2. The loading list shall be produced in the same number of copies as the
form used for Community transit purposes to which it relates.
3. When the declaration is registered, the loading list must bear the same
registration number as the form used for Community transit purposes to whichit relates. That number must be entered either by means of a stampincorporating the name of the office of departure or by hand. In the latter case
it must be accompanied by the official stamp of the office of departure.
The signature of an official of the office of departure shall be optional.
4. Where two or more loading lists accompany a single form used for
Community transit purposes, each number must bear a serial number allottedby the principal: the number of accompanying loading lists shall be shown inbox 4 ‘Loading lists’ of the said form.
5. A declaration on a single administrative document form bearing the
symbol ‘T1’ or ‘T2’ in the right-hand subdivision of box 1 and accompanied
by one or more loading lists shall be treated as equivalent to an external or
internal Community transit declaration, as the case may be, for the purposesof Article 341 (1) or Article 381.!B1993R2454 — EN — 01.01.1999 — 001.001 — 125
Article 346
1. Where goods have to move under the external Community transit
procedure, the principal shall enter the symbol ‘T1’ in the right-handsubdivision of box 1 of the form used. Where supplementary forms are used,the principal shall enter the symbol ‘T1 bis’ in the right-hand subdivision of
box 1 of the supplementary forms used.
Where Member States do not authorize the use of supplementary forms when
a computerized system is used to produce declarations, the Community transit
declaration form shall be supplemented by one or more forms conforming to
the specimens in Annexes 31 and 32. In this case, the symbol ‘T1 bis’shall be
entered in the right-hand subdivision of box 1 of the form.
2. The T1 declaration shall be signed by the principal and at least three
copies thereof shall be produced at the office of departure.
3. Where the Community transit procedure in the Member State of
departure succeeds another customs procedure, reference shall be made on
the T1 declaration to that procedure or to the corresponding customs
documents.
Article 347
1. The same means of transport may be used for the loading of goods at
more than one office of departure and for unloading at more than one officeof destination.
2. Each T1 declaration shall include only the goods loaded or to be loaded
on a single means of transport for carriage from one office of departure to oneoffice of destination.
For the purposes of the first subparagraph, the following shall be regarded as
constituting a single means of transport, on condition that the goods
transported are to be dispatched together:
(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);
(b) a line of coupled railway carriages or wagons;
(c) boats constituting a single chain;(d) containers loaded on a means of transport within the meaning of this
Article.
Article 348
1. The office of departure shall accept and register the T1 declaration,
prescribe the period within which the goods must be presented at the office of
destination and take such measures for identification as it considers necessary.
1a. In cases where the provisions of Article 362 are applied, or whenever the
customs authorities consider it necessary, the office of departure may
prescribe an itinerary for the consignment. The itinerary shall be changed,
upon application by the principal, only by the customs authorities of theMember State in which the consignment is located in the course of itsprescribed movement. The customs authorities shall record the relevant
details on the T1 document and inform the customs authorities of the office of
departure without delay.
Member States shall take the necessary measures to deal with any offence or
irregularity and to impose effective penalties.
1b. In the case of force majeure the carrier may diverge from the prescribed
itinerary. The consignment and the T1 document shall be presented withoutdelay to the nearest customs authorities of the Member State in which the
consignment is located. The customs authorities shall inform without delay
the office of departure of the diversion and record the relevant details on theT1 document.
2. The office of departure shall enter the necessary particulars on the T1
declaration, retain its own copy and return the others to the principal or his
representative.!B
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Article 349
1. As a general rule, identification of the goods shall be ensured by sealing.
2. The following shall be sealed:(a) the space containing the goods, where the means of transport has been
approved under other rules or recognized by the office of departure as
suitable for sealing;
(b) each individual package, in other cases.3. Means of transport may be recognized as suitable for sealing on condition
that:
(a) seals can be simply and effectively affixed to them;
(b) they are so constructed that no goods can be removed or introduced
without leaving visible traces of tampering or without breaking the seals;
(c) they contain no concealed spaces where goods may be hidden;
and
(d) the spaces reserved for the load are readily accessible for inspection by
the customs authorities.
4. The office of departure may dispense with sealing if, having regard to
other possible measures for identification, the description of the goods in the
T1 document or in the supplementary documents make them readilyidentifiable.
Article 350
1. The goods shall be transported under cover of the copies of the T1
document returned to the principal or his representative by the office of
departure.
2. Copies of the T1 document shall be presented as required by the customs
authorities.
Article 351
Each Member State shall provide the Commission with a list of the offices
competent to deal with Community transit operations, stating at what hoursthey are open.
The Commission shall communicate this information to the other Member
States.
Article 352
1. The consignment and the copies of the T1 document shall be presented at
each office of transit.
2. The carrier shall give a transit advice note made out on a form
conforming to the specimen in Annex 46 to each office of transit.
3. The offices of transit shall not inspect the goods unless some irregularity
is suspected which could result in abuse.
4. Where goods are transported via an office of transit other than that
mentioned in the T1 document, the said office shall without delay send the
transit advice note to the office mentioned in the document.
Article 353
Where goods are loaded or unloaded in the presence of intermediate customs
authorities the copies of the T1 document returned by the office(s) ofdeparture shall be presented to those authorities.!B1993R2454 — EN — 01.01.1999 — 001.001 — 127
Article 354
1. The goods described on a T1 document may be transferred to another
means of transport under the supervision of the customs authorities of the
Member State in the territory of which the transfer is to be made, without theneed for a new declaration. In that case, the competent authorities shall recordthe relevant details on the T1 document.
2. The customs authorities, on such conditions as they shall determine, may
authorize such transfer without their supervision. In that case, the carrier shallrecord the relevant details on the T1 document and shall inform the customsauthorities of the Member State of transfer, for the purposes of obtaining their
endorsement.
Article 355
1. If seals are broken in the course of the transport operation for reasons
beyond the carrier’ s control, the carrier shall without delay request that a
certified report be drawn up by the customs authorities in the Member State in
which the means of transport is located. The customs authority concernedshall, if possible, affix new seals.
2. In the event of an accident necessitating transfer to another means of
transport, Article 354 shall apply.
3. In the event of imminent danger necessitating immediate unloading of
the whole or part of the load, the carrier may take action on his own initiative.He shall record such action on the T1 document. Paragraph 1 shall apply insuch a case.
4. If, as a result of accidents or other incidents arising in the course of the
transport operation, the carrier is not in a position to comply with the period
referred to in Article 348, he shall inform the customs authority referred to inparagraph 1 as soon as possible. That authority shall then record the relevant
details on the T1 document.
Article 356
1. The goods and the T1 document shall be presented at the office of
destination.
2. The office of destination shall record on the copies of the T1 document
the details of controls carried out and shall without delay send a copy to the
office of departure and retain the other copy.
3. A Community transit operation may be concluded at an office other than
that specified in the T1 document. That other office shall then become theoffice of destination.
3a. Whenever the customs authorities consider it necessary, or in cases where
the provisions of Article 362 are applied, the office of destination may be
changed, upon application by the principal, only by the customs authorities of
the Member State in which the consignment is located and with the agreementof the office of departure. The customs authorities shall inform the previouslyintended office of destination and record the relevant details on the T1
document.
4. The time limit prescribed by the office of departure within which the
goods must be produced to the office of destination shall be binding on thecustoms authorities of the countries whose territory is entered during a
Community transit operation and shall not be altered by those authorities.
5. Where the goods are presented at the office of destination after expiry of
the time limit prescribed by the office of departure and the failure to complywith the time limit is due to circumstances which are explained to the
satisfaction of the office of destination and are not attributable to the carrier
or the principal, the latter shall be deemed to have complied with the timelimit prescribed.
Article 357
1. The person presenting a Community transit document to the office of
destination together with the consignment to which that document relates may
obtain a receipt on request.!B
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2. The form for the receipt certifying that a Community transit document
and the relevant consignment have been presented at the office of destinationshall conform to the specimen in Annex 47. However, the receipt in respect ofthe Community transit document may be made out on the specimen on the
back of the return copy of that document.
3. The receipt shall be completed in advance by the person concerned. It
may contain other particulars relating to the consignment, except in the space
reserved for the office of destination, but the endorsement by the office ofdestination shall be valid only in respect of the particulars contained in thatspace.
Article 358
Each Member State shall have the right to designate one or more central
offices to which documents shall be returned by the competent offices in the
Member State of destination. Member States shall, after designating suchoffices for that purpose, inform the Commission accordingly and specify thecategory of documents to be returned thereto. The Commission shall in turn
notify the other Member States.
Section 2
Guarantees
Subsection 1
General provisions
Article 359
1. The guarantee referred to in Article 94 (1) of the Code shall be valid
throughout the Community.
2. The guarantee may be comprehensive, covering a number of Community
transit operations, or individual, covering a single Community transit
operation.
3. Subject to Article 373 (2), the guarantee shall consist of the joint and
several guarantee of any natural or legal third person fulfilling the conditionsreferred to in Article 195 of the Code.
4. The guarantee document referred to in paragraph 3 shall conform to the
specimen contained in:
— Annex 48, in the case of a comprehensive guarantee,— Annex 49, in the case of an individual guarantee,— Annex 50, in the case of a flat-rate guarantee.
5. Where the provisions laid down by national law, regulation or adminis-
trative action or common practice so require, each Member State may allow
the guarantee to be in a different form, on condition that it has the same legaleffects as the specimen document.
Subsection 2
Comprehensive guarantees
Article 360
1. The use of the comprehensive guarantee shall be granted only to persons:
(a) who are established in the Member State where the guarantee is
furnished;
(b) who have been regular users, either as principals or as consignors, of the
Community transit system during the previous six months or are known
by the customs authorities to have a good financial standing which issufficient to fulfil their commitments; and
(c) who have not committed any serious or repeated infringement of customs
or tax laws.!B
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2. A comprehensive guarantee shall be lodged with an office of guarantee.
3. The office of guarantee shall determine the amount of the guarantee,
accept the guarantor’s undertaking and issue an authorization allowing theprincipal to carry out, within the limits of the amounts guaranteed, anyCommunity transit operation irrespective of the office of departure.
4. Each person who has obtained authorization shall, subject to the
conditions laid down in Articles 363 to 366, be issued with one or moreguarantee certificates made out on a form conforming to the specimencontained in Annex 51.
5. Reference to the guarantee certificate shall be made on each T1
document.
6. The office of guarantee shall revoke the authorization for the use of the
comprehensive guarantee if the conditions referred to in paragraph 1 nolonger obtain.
Article 361
1. The amount of the comprehensive guarantee is fixed at 100 % of the
duties and other charges payable, with a minimum of ECU 7 000, under theprovisions of paragraph 4, except in the cases referred to in paragraph 2.
2. The customs authority may fix the amount of the comprehensive
guarantee at 30 % at least of the duties and other charges payable, with a
minimum of ECU 7 000, under the provisions of paragraph 4, as long as:
— the operator has during the period of two years regularly carried out
Community transit operations under the comprehensive guaranteesystem,
— he has not committed breaches of his obligations during that period,
— that reduced guarantee covers at least the amount of the customs debt,— the goods are not listed in Annex 52 and are not excluded from the
comprehensive guarantee.
3. The exception provided for in paragraph 2 shall not apply if the
conditions referred to therein no longer obtain
"M94.3The office of guarantee shall make an evaluation over a period
of a week of:
(a) consignments made;
(b) the duties and other charges payable taking account of the highest level
of taxation applicable in one of the countries concerned.
This evaluation shall be made on the basis of the commercial and accounting
documentation of the person concerned in respect of goods transported duringthe past year, the amount obtained then being divided by 52.
In the case of applicants for the use of the comprehensive guarantee the office
of guarantee shall, in collaboration with the person concerned estimate the
quantity, value and taxes applicable to the goods being transported over agiven period based on data already available. The office of guarantee shall, byextrapolation, determine the likely value of and taxes on the goods to be
transported during a period of one week.
"M95.3The office of guarantee shall carry out an annual review of the
amount of the comprehensive guarantee, in particular on the basis ofinformation from the office of departure, and shall if appropriate adjust the
amount.
Article 362
1. Either upon initiative of the Commission or following a request of a
Member State, the use of the comprehensive guarantee shall be temporarilyforbidden, when it is intended to cover external Community transit operations
concerning goods which are the subject of a decision of the Commission, in
accordance with the committee procedure, by which these goods areconsidered to present an increased risk of fraud.!M7
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2. The maximum period for which use of the comprehensive guarantee shall
be prohibited in respect of any goods shall be 12 months, unless theCommission decides to extend the period in accordance with the Committeeprocedure.
Article 362a
For external Community transit operations concerning goods for which the
provisions of Article 362 are applied the following measures shall apply:
(a) the CN code shall be entered in the T1 document;(b) one of the following mentions in red should be marked diagonally across
all copies of the T1 document and should occupy a space of not less than
100 mm by 10 mm:
— Artículo 362 del Reglamento (CEE) n
o2454/93
— Forordning (EØF) nr. 2454/93, artikel 362— Artikel 362 der Verordnung (EWG) Nr. 2454/93—’Αρθρ(omikron 362 τ(omikronυ καν(omikronν;ισµ(omikronύ (Ε(OmikronΚ) αριθ. 2454/93
—Article 362 of Regulation (EEC) No 2454/93
— Article 362 du règlement (CEE) n
o2454/93
— Articolo 362 del regolamento (CEE) n. 2454/93— Artikel 362 van Verordening (EEG) nr. 2454/93— Artigo 362
odo Regulamento (CEE) no2454/93
— Asetuksen (ETY) N:o 2454/93 362 artikla— Förordning (EEG) nr 2454/93 artikel 362;
(c) return copies of T1 documents bearing this statement must be returned to
the office of departure no later than the working day following the day
that the consignment and the T1 form were presented at the office of
destination.
Article 363
1. On issue of the certificate of guarantee or at any time during the validity
thereof, the principal shall on his own responsibility designate on the reverseof the certificate the person or persons authorized to sign Community transit
declarations on his behalf. The particulars shall include the surname and
forename of each authorized person followed by the signature of that person.Each nomination of an authorized person shall be acknowledged by thesignature of the principal. The principal shall be entitled at his discretion to
cross through the unused boxes.
2. The principal may at any time delete the name of an authorized person
from the reverse of the certificate.
Article 364
Any person named on the reverse of a guarantee certificate presented at an
office of departure shall be deemed to be the authorized representative of the
principal.
Article 365
The period of validity of a guarantee certificate shall not exceed two years.
However, that period may be extended by the guarantee office for one furtherperiod not exceeding two years.
Article 366
If the guarantee is cancelled the principal shall be responsible for returning to
the guarantee office forthwith all valid guarantee certificates issued to him.!M13
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Member States shall forward details of any unreturned valid certificates to the
Commission. The Commission shall inform the other Member States of these.
Subsection 3
Flat-rate guarantees
Article 367
1. Each Member State may allow the guarantor to furnish by declaration a
single guarantee for a flat-rate amount of ECU 7 000, guaranteeing payment
of duties and other charges which may become chargeable in the course of a
Community transit operation carried out under his responsibility, whoever theprincipal may be. This provision shall apply without prejudice to Article 368.
2. The flat-rate guarantee shall be lodged with an office of guarantee.
Article 368
1. Except in the cases referred to in paragraphs 2 and 3, the office of
departure shall not require a guarantee in excess of the flat-rate amount of
ECU 7 000 for each Community transit declaration, irrespective of the
amount of duties and other charges relating to the goods covered by aparticular declaration.
2. Where, because of circumstances peculiar to it, a transport operation
involves increased risks and for that reason the guarantee of ECU 7 000 isclearly insufficient, the office of departure shall require a guarantee of agreater amount in multiples of ECU 7 000 in order to guarantee the duties and
other charges relating to the total quantity of goods to be dispatched.
In particular, a transport operation shall be considered as involving increased
risks when it concerns goods to which, with respect to the use of the
comprehensive guarantee, the provisions of Article 362 are applicable.
3. Additionally, the transport of goods listed in Annex 52 shall give rise to
an increase in the amount of the flat-rate guarantee where the quantity of
goods carried exceeds the quantity corresponding to the flat-rate amount ofECU 7 000.
In that case, the flat-rate amount shall be increased to the multiple of
ECU 7 000 necessary to guarantee the quantity of goods to be dispatched.
4. In the cases referred to in paragraphs 2 and 3 the principal shall deliver to
the office of departure flat-rate guarantee vouchers corresponding to the
required multiple of ECU 7 000.
Article 369
1. Where the Community transit declaration includes other goods besides
those shown in the list contained in Annex 52, the flat-rate guaranteeprovisions shall be applied as if the two categories of goods were covered by
separate declarations.
2. By way of derogation from paragraph 1, account shall not be taken of the
presence of goods of either category if their quantity or value is relativelyinsignificant.
Article 370
1. Acceptance by the guarantee office of the guarantor’s undertaking shall
confer on the guarantor authority to issue a flat-rate guarantee voucher or
vouchers under the terms of the guarantee to persons who intend to act as
principal in a Community transit operation from an office of departure of theirchoice.
2. The flat-rate guarantee voucher shall conform to the specimen in Annex
54. The entries on the back of that specimen may, however, be shown on the
front, above the particulars of the individual or firm issuing the voucher, the
following entries remaining unchanged.
3. The guarantor shall be liable up to an amount of ECU 7 000 in respect of
each flat-rate guarantee voucher.!B
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4. Without prejudice to Articles 368 and 371 the principal may carry out
one Community transit operation under each flat-rate guarantee voucher. Thevoucher shall be delivered to the office of departure, where it shall beretained.
Article 371
The guarantor may issue flat-rate guarantee vouchers:
— which are not valid for a Community transit operation in respect of goods
which are listed in Annex 52, and
— which may be used in multiples of up to seven vouchers per means of
transport within the meaning of Article 347 (2) for goods other than thosereferred to in the preceding indent.
For this purpose the guarantor shall mark such flat-rate guarantee vouchers
diagonally in capital letters with one of the following indications:
— V ALIDEZ LIMITADA; APLICACIÓN DEL ARTÍCULO 371 DEL
REGLAMENTO (CEE) N
o2454/93,
— BEGRÆNSET GYLDIGHED — ARTIKEL 371, I FORORDNING
(EØF) Nr. 2454/93,
— BESCHRÄNKTE GELTUNG — ARTIKEL 371 DER VERORDNUNG
(EWG) Nr. 2454/93,
—ΠΕΡΙ(OmikronΡΙΣΜΕΝΗ ΙΣ(KhiΥΣ: ΕΦΑΡΜ(OmikronΓΗ Τ(OmikronΥ ΑΡΘΡ(OmikronΥ 371
Τ(OmikronΥ ΚΑΝ(OmikronΝΙΣΜ(OmikronΥ (Ε(OmikronΚ) αριθ. 2454/93,
—LIMITED V ALIDITY — APPLICATION OF ARTICLE 371 OF
REGULATION (EEC) No 2454/93,
— V ALIDITÉ LIMITÉE — APPLICATION DE L ’ARTICLE 371 DU
RÈGLEMENT (CEE) No2454/93,
— V ALIDITÁ LIMITATA — APPLICAZIONE DELL ’ARTICOLO 371
DEL REGOLAMENTO (CEE) N. 2454/93,
— BEPERKTE GELDIGHEID — TOEPASSING V AN ARTIKEL 371 V AN
VERORDENING (EEG) Nr. 2454/93,
— VOIMASSA RAJOITETUSTI: ASETUKSEN (ETY) N:o 2454/93 371
ARTIKLAA SOVELLETTU — BEGRÄNSAD GILTIGHET — TIL-LÄMPNING A V ARTIKEL 371, FÖRORDNING (EEG) Nr 2454/93,
— BEGRÄNSAD GILTIGHET — TILLÄMPNING A V ARTIKEL 371
FÖRORDNING (EEG) Nr 2454/93,
— V ALIDADE LIMITADA; APLICAÇÃO DO ARTIGO 371
oDO
REGULAMENTO (CEE) No2454/93.
Article 372
The cancellation of a guarantee shall be notified forthwith to the other
Member States by the Member State to which the relevant guarantee office
belongs.
Subsection 4
Individual guarantees
Article 373
1. An individual guarantee furnished for a single Community transit
operation shall be lodged at the office of departure. The office of departure
shall fix the amount of the guarantee.
2. The guarantee referred to in paragraph 1 may be a cash deposit lodged
with the office of departure. In that case, it shall be returned when the T1document is discharged at the office of departure.!B
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Subsection 5
Provisions common to subsections 1 to 4
Article 374
The guarantor shall be released from his obligations as provided for in Article
199 (1) of the Code and in addition he shall be released from his obligations
upon expiry of a period of 12 months from the date of registration of the T1declaration where he has not been advised by the customs authorities of theMember State of departure of the non-discharge of the T1 document.
Where, within the period provided for in the first subparagraph, the guarantor
has been advised by the customs authorities of the non-discharge of the T1document, he shall, in addition, be notified that he is or may be required to
pay the amounts for which he is liable in respect of the Community transit
operation in question. This notification shall reach the guarantor not later thanthree years after the date of registration of the T1 declaration. Where no such
notification has been made before the expiry of that time limit, the guarantor
shall likewise be released from his obligations.
Subsection 6
Guarantee waiver
Article 375
1. For the purposes of granting the guarantee waiver for Community transit
operations, the undertaking to be given by the person concerned in accordancewith Article 95 (2) (e) of the Code shall be drawn up in accordance with thespecimen shown in Annex 55.
2. Where the provisions laid down by national law, regulation or adminis-
trative action or common practice so require, each Member State may havethe undertaking by the person concerned drawn up in a different form, on
condition that it has the same binding effects as those of the undertaking
provided for in the specimen.
Article 376
1. In accordance with Article 95 (3) of the Code, the guarantee waiver shall
not apply to goods:
(a) the total value of which exceeds ECU 100 000 per consignment;
or
(b) which are listed in Annex 52 as involving increased risks, where the
quantity exceeds that shown in column 3.
2. The guarantee waiver shall not apply where, in accordance with the
provisions of Article 362, the use of the comprehensive guarantee isforbidden.
Article 377
1. Where the guarantee waiver is applied, reference to the certificate
referred to in Article 95 (4) of the Code shall be made on the corresponding
T1 transit declaration.
2. The guarantee waiver certificate shall conform to the specimen in Annex
57.
3. On issue of the guarantee waiver certificate or at any other time during
the validity thereof, the principal shall on his own responsibility designate on
the reverse of the certificate the person or persons authorized to sign
Community transit declarations on his behalf. The particulars shall includethe surname and forename of each authorized person followed by the
signature of that person. Each nomination of an authorized person shall be
acknowledged by the signature of the principal. The principal shall be entitledat his discretion to cross through the unused boxes.!B
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The principal may at any time delete the name of an authorized person from
the reverse of the certificate.
4. Any person named on the reverse of a guarantee waiver certificate
presented at an office of departure shall be deemed to be the authorized
representative of the principal.
5. The period of validity of a guarantee waiver certificate shall not exceed
two years. However, this period may be extended by the authorities grantingthe waiver for one further period not exceeding two years.
6. If the guarantee waiver is revoked the principal shall be responsible for
returning forthwith to the authorities who granted the waiver all the guaranteewaiver certificates issued to him which are still valid.
The Member States shall forward details of any unreturned valid certificates
to the Commission.
The Commission shall inform the other Member States of these.
Section 3
Irregularities; proof of regularity
Article 378
1. Without prejudice to Article 215 of the Code, where the consignment has
not been presented at the office of destination and the place of the offence or
irregularity cannot be established, such offence or irregularity shall be deemedto have been committed:
— in the Member State to which the office of departure belongs,
or
— in the Member State to which the office of transit at the point of entry
into the Community belongs, to which a transit advice note has beengiven,
unless within the period laid down in Article 379 (2), to be determined, proof
of the regularity of the transit operation or of the place where the offence or
irregularity was actually committed is furnished to the satisfaction of thecustoms authorities.
2. Where no such proof is furnished and the said offence or irregularity is
thus deemed to have been committed in the Member State of departure or in
the Member State of entry as referred to in the first paragraph, second indent,the duties and other charges relating to the goods concerned shall be levied bythat Member State in accordance with Community or national provisions.
3. If the Member State where the said offence or irregularity was actually
committed is determined before expiry of a period of three years from the dateof registration of the T1 declaration, that Member State shall, in accordancewith Community or national provisions, recover the duties and other charges
(apart from those levied, pursuant to the second subparagraph, as own
resources of the Community) relating to the goods concerned. In this case,once proof of such recovery is provided, the duties and other charges initially
levied (apart from those levied as own resources of the Community) shall be
repaid.
4. The guarantee covering the transit operation shall not be released until the
end of the aforementioned three-year period or until the duties and other
charges applicable in the Member State where the said offence or irregularity
was actually committed have been paid.
Member States shall take the necessary measures to deal with any offence or
irregularity and to impose effective penalties.
Article 379
1. Where a consignment has not been presented at the office of destination
and the place where the offence or irregularity occurred cannot be established,the office of departure shall notify the principal of this fact as soon as possible
and in any case before the end of the 11th month following the date of
registration of the Community transit declaration.!B1993R2454 — EN — 01.01.1999 — 001.001 — 135
2. The notification referred to in paragraph 1 shall indicate, in particular, the
time limit by which proof of the regularity of the transit operation or the placewhere the offence or irregularity was actually committed must be furnished tothe office of departure to the satisfaction of the customs authorities. That time
limit shall be three months from the date of the notification referred to in
paragraph 1. If the said proof has not been produced by the end of that period,the competent Member State shall take steps to recover the duties and othercharges involved. In cases where that Member State is not the one in which
the office of departure is located, the latter shall immediately inform the said
Member State.
Article 380
Proof of the regularity of a transit operation within the meaning of Article 378
(1) shall be furnished to the satisfaction of the customs authorities:
(a) by the production of a customs or commercial document certified by the
customs authorities establishing that the goods in question were presentedat the office of destination or, where Article 406 applies, to the authorized
consignee. That document shall contain enough information to enable the
said goods to be identified;
(b) by the production of a customs document placing the goods under a
customs procedure in a third country or by a copy or photocopy thereof;such copy or photocopy must be certified as being a true copy by theorganization which certified the original document, by the authorities of
the third country concerned, or by the authorities of one of the Member
States. The document shall contain enough information to enable thegoods in question to be identified.
CHAPTER 5
Internal Community transit
Article 381
1. All goods which are to move under the internal Community transit
procedure shall be the subject of a T2 declaration. A T2 declaration means a
declaration on a form corresponding to the specimen in Annexes 31 to 34,used in accordance with the notice in Annex 37.
1a. Where a T2 declaration is required for goods of the type referred to in
Article 311(c), the letter 5QUOT 4‘F’shall be entered after the symbol ‘T2’
in the third subdivision of box 1 of the form, the model for which is shown inAnnexes 31 to 34.
2. Chapter 4 shall apply mutatis mutandis to the procedure for internal
Community transit.
CHAPTER 6
Provisions common to Chapters 4 and 5
Article 382
1. In the case of consignments comprising both goods which have to move
under the external Community transit procedure and goods which have to
move under the internal Community transit procedure, supplementary formswhich bear the symbol ‘T1 bis’ or ‘T2 bis’ respectively may be attached to a
single Community transit declaration form.
In this case, the symbol ‘T’ shall be entered in the right-hand subdivision of
box 1 of the said form; the blank space after the symbol ‘T’ shall be crossedout; in addition, the boxes 32 ‘Item No’, 33 ‘Commodity code’, 35 ‘Gross
mass (kg)’, 38 ‘Net mass (kg)’ and 44 ‘Additional information, documents
produced, certificates and authorizations’ shall be barred. A reference to theserial numbers of the supplementary documents bearing the symbol ‘T1 bis’
and the supplementary documents bearing the symbol ‘T2 bis’ shall be
entered in box 31 ‘Packages and description of goods’ of the Communitytransit declaration form used.!B
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2. Where one of the symbols ‘T1’, ‘T1 bis’ or ‘T2’, ‘T2 bis’ has been
omitted from the right-hand subdivision of box 1 of the form used or where, inthe case of consignments comprising both goods moving under the externalCommunity transit procedure and goods moving under the internal
Community transit procedure, the provisions of paragraph 1 and of Article
383 have not been complied with, goods transported under cover of suchdocuments shall be deemed to be moving under the external Communitytransit procedure.
However, for the application of export duties or measures prescribed in
respect of exports under the common commercial policy, such goods shall be
deemed to be moving under the internal Community transit procedure.
Article 383
In the case of consignments comprising both goods moving under the external
Community transit procedure and goods moving under the internalCommunity transit procedure, separate loading lists shall be made out and
may be attached to a single Community transit declaration form.
In that case, the symbol ‘T’ shall be entered in the right-hand subdivision of
box 1 of the said form. The blank space after the symbol ‘T’ shall be crossed
out; in addition, the boxes 15 ‘Country of dispatch/export’, 32 ‘Item No’, 33
‘Commodity code’, 35 ‘Gross mass (kg)’, 38 ‘Net mass (kg)’ and, wherenecessary, 44 ‘Additional information, documents produced, certificates and
authorizations’ shall be barred. A reference to the serial numbers of the
loading lists relating to each of the two types of goods shall be entered in box31 ‘Packages and description of goods’ of the form used.
Article 384
Where necessary, the customs authorities of the Member States shall
communicate to one another all findings, documents, reports, records of
proceedings and information relating to transport operations carried out underthe Community transit procedure and to irregularities and offences inconnection with that procedure.
Article 385
The transit declarations and documents shall be drawn up in an official
language of the Community accepted by the customs authorities of theMember State of departure. This provision shall not apply to flat-rate
guarantee vouchers.
Where necessary, the customs authorities of another Member State in which
the declarations and the documents must be presented may require a
translation into the official language, or one of the official languages, of that
Member State.
The language to be used for the guarantee certificate shall be designated by
the customs authorities of the Member State responsible for the guarantee
office.
The language to be used for the guarantee waiver certificate shall be
designated by the customs authorities of the Member State in which the
guarantee waiver is granted.
Article 386
1. The paper used for the loading lists, transit advice notes and receipts shall
be dressed for writing purposes and weigh at least 40 g/m
2; its strength shall
be such that in normal use it does not easily tear or crease.
2. The paper used for the flat-rate guarantee voucher shall be free of
mechanical pulp, dressed for writing purposes and weighing at least 55 g/m2.
The paper shall have a red printed guilloche pattern background so as toreveal any falsification by mechanical or chemical means.
3. The paper used for the guarantee certificate and guarantee waiver
certificate forms shall be free of mechanical pulp and weigh at least 100 g/m
2.
It shall have a guilloche pattern background on both sides so as to reveal any
falsification by mechanical or chemical means. The said background shall be:
— green for guarantee certificates,!B1993R2454 — EN — 01.01.1999 — 001.001 — 137
— pale blue for guarantee waiver certificates.
4. The paper referred to in paragraphs 1, 2 and 3 shall be white, except for
the loading lists referred to in Article 341 (2), for which the choice of colourshall be left to the persons concerned.
Article 387
The forms shall measure:
(a) 210 × 297 mm for the loading list, a tolerance in the length of between − 5
and + 8 mm being allowed;
(b) 210 × 148 mm for the transit advice note, the guarantee certificate and
the guarantee waiver certificate;
(c) 148 × 105 mm for the receipt and flat-rate guarantee voucher.
Article 388
1. The flat-rate guarantee vouchers shall show the name and address of the
printer or a mark enabling the printer to be identified. Each flat-rate guaranteevoucher shall bear an individual serial number.
2. Member States shall be responsible for printing or arranging the printing
of the guarantee certificates and the guarantee waiver certificates. Each
certificate shall bear a serial number for purposes of identification.
3. Forms for guarantee certificates, guarantee waiver certificates and
flat-rate guarantee vouchers shall be completed using a typewriter or othermechanographical or similar process.
4. Loading lists, transit advice notes and receipts may be completed using a
typewriter or other mechanographical or similar process, or legibly by hand;
in the latter case they shall be completed in ink in block letters.
5. Forms shall not contain any erasures or alterations. Corrections shall be
made by crossing out the wrong words and adding any necessary particulars.Corrections shall be initialled by the person making them and explicitly
authenticated by the customs authorities.
CHAPTER 7
Simplifications
Section 1
Simplified procedure for the issue of the document used to establish the
Community status of goods
Article 389
Without prejudice to the application of Article 317(4), the customs authorities
of each Member State may authorise any person, hereinafter referred to as the
‘authorised consignor’, who satisfies the requirements laid down in Article
390 and proposes to establish the Community status of goods by means of aT2L document in accordance with Article 315(1) or by means of one of thedocuments stipulated in Articles 317 and 317a, hereinafter referred to as
‘commercial documents’, to use such documents without having to present
them for authentication to the customs authorities of the Member State ofdeparture.
Article 390
1. The authorization provided for in Article 389 shall be granted only to
persons:
(a) who frequently consign goods;(b) whose records enable the customs authorities to check their operations;!B
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(c) who have not committed serious or repeated offences against customs or
tax legislation.
2. The customs authorities may revoke the authorization where an
authorized consignor no longer fulfils the conditions laid down in paragraph1 or fails to comply with the requirements laid down in this section or in the
authorization.
Article 391
1. Authorizations issued by the customs authorities shall specify in
particular:
(a) the office responsible for pre-authenticating the forms used for the
documents concerned, as prescribed in Article 392 (1) (a);
(b) the manner in which the authorized consignor must prove that those
forms have been properly used.
2. The competent authorities shall specify the period within which and the
manner in which the authorized consignor is to inform the competent office
so that such office may carry out any necessary controls before departure of
the goods.
Article 392
1. The authorization shall stipulate that box C Office of departure on the
front of the forms used for the T2L document and, if applicable, the T2L bis
document(s) or the front of the commercial documents must:
(a) be stamped in advance with the stamp of the office referred to in Article
391 (1) (a) and be signed by an official of that office;
or
(b) be stamped by the authorized consignor with a special metal stamp
approved by the customs authorities conforming to the specimen in
Annex 62; the imprint of the stamp may be preprinted on the forms if theprinting is entrusted to a printer approved for that purpose.
2. Not later than on consignment of the goods, the authorized consignor
shall complete and sign the form. In addition, he shall enter in the box
reserved for control by the office of departure on the T2L document or in a
clearly identifiable space on the commercial document used the name of thecompetent customs office, the date of completion of the document, and one ofthe following phrases:
— Procedimiento simplificado,— Forenklet fremgangsmåde,— Vereinfachtes Verfahren,—Απλ(omikronυστευµένη διαδικασία,
—Simplified procedure,
— Procédure simplifiée,— Procedura semplificata,— Vereenvoudigde regeling,
— Procedimento simplificado,
— Yksinkertaistettu menettely — Förenklat förfarande,
— Förenklat förfarande.
3. The completed form, bearing the phrase specified in paragraph 2 and
signed by the authorized consignor, shall be equivalent to a document
certifying the Community status of the goods.!B
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Article 393
1. The customs authorities may authorize the authorized consignor not to
sign the T2L documents or commercial documents used which bear thespecial stamp referred to in Annex 62 and are made out by an electronic orautomatic data processing system. Such authorization shall be subject to the
condition that the authorized consignor has previously given those authorities
a written undertaking acknowledging his liability for the legal consequencesarising from all T2L documents or commercial documents issued bearing thespecial stamp.
2. The T2L documents or the commercial documents made out in
accordance with paragraph 1 shall contain in place of the authorizedconsignor’ s signature one of the following phrases:
— Dispensa de firma,
— Fritaget for underskrift,— Freistellung von der Unterschriftsleistung,—∆εν απαιτείται υπ(omikronγραφή,
—Signature waived,
— Dispense de signature,— Dispensa dalla firma,
— Van ondertekening vrijgesteld,
— Dispensada a assinatura,
— Vapautettu allekirjoituksesta — befriad från underskrift,
— Befriad från underskrift.
Article 394
The authorized consignor shall make a copy of each document T2L or each
commercial document issued under this section. The customs authorities shalldetermine the arrangements whereby the copy document shall be presented
for purposes of control and retained for at least two years.
Article 395
1. The authorized consignor shall:
(a) comply with the provisions of this section and of the authorization;(b) take all necessary measures to ensure the safekeeping of the special
stamp or of the forms bearing the imprint of the stamp of the office
referred to in Article 391 (1) (a), or of the special stamp.
2. In the event of the misuse by any person of forms for T2L documents or
commercial documents stamped in advance with the stamp of the officereferred to in Article 391 (1) (a) or with the special stamp the authorized
consignor shall be liable, without prejudice to any criminal proceedings, for
the payment of duties and other charges which are unpaid in any MemberState in consequence of such misuse, unless he can satisfy the customs
authorities by whom he was authorized that he took the measures required of
him under paragraph 1 (b).
Article 396
The customs authorities of the Member State of consignment may exclude
certain categories of goods and types of traffic from the facilities provided forin this section.!B
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Section 2
Simplification of transit formalities to be carried out at offices of
departure and destination
Article 397
Where the Community transit procedure is applicable the formalities relating
to the procedure shall be simplified in accordance with the provisions of thissection.
This section shall not, however, apply to goods to which Articles 463 to 470
apply.
Subsection 1
Formalities at the office of departure
Article 398
The customs authorities of each Member State may authorize any person who
fulfils the conditions laid down in Article 399 and who intends to carry out
Community transit operations (hereinafter referred as ‘the authorized
consignor’) not to present at the office of departure either the goodsconcerned or the Community transit declaration in respect of those goods.
Article 399
1. The authorization provided for in Article 398 shall be granted only to
persons:
(a) who frequently consign goods;(b) whose records enable the customs authorities to check their operations;(c) who, where a guarantee is required under the Community transit
procedure, provide a comprehensive guarantee; and
(d) have not committed serious or repeated offences against customs or tax
legislation.
2. The customs authorities may withdraw the authorization where the
authorized consignor no longer fulfils the conditions laid down in paragraph 1
or fails to comply with the requirements down in this subsection or in theauthorization.
Article 400
Authorizations issued by the customs authorities shall specify in particular:
(a) the office or offices competent to act as offices of departure for the
consignments;
(b) the period within which, and the procedure by which, the authorized
consignor is to inform the office of departure of the consignments to be
sent, in order that the office may carry out any necessary controls beforethe departure of the goods;
(c) the period within which the goods must be presented at the office of
destination;
(d) the identification measures to be taken. To this end the customs
authorities may prescribe that the means of transport or the package orpackages shall bear special seals, accepted by the customs authorities and
affixed by the authorized consignor.
Article 401
1. The authorization shall stipulate that the box reserved for the office of
departure on the front of the Community transit declaration forms must:
(a) be stamped in advance with the stamp of the office of departure and be
signed by an official of that office;
or!B1993R2454 — EN — 01.01.1999 — 001.001 — 141
(b) be stamped by the authorized consignor with a special metal stamp
approved by the customs authorities conforming to the specimen inAnnex 62. The imprint of the stamp may be preprinted on the formswhere the printing is entrusted to a printer approved for that purpose.
The authorized consignor shall complete the box by indicating the date of
consignment of the goods and shall allocate a number to the declaration in
accordance with the rules laid down to that effect in the authorization.
2. The customs authorities may prescribe the use of forms bearing a
distinctive mark as a means of identification.
Article 402
1. Not later than on consignment of the goods, the authorized consignor
shall enter on the front of copies No 1 and 4 of the duly completedCommunity transit declaration in the box ‘Control by office of departure’ the
period within which the goods must be presented at the office of destination,
the identification measures applied and one of the following phrases:
— Procedimiento simplificado,
— Forenklet fremgangsmåde,
— Vereinfachtes Verfahren,—Απλ(omikronυστευµένη διαδικασία,
—Simplified procedure,
— Procédure simplifiée,
— Procedura semplificata,
— Vereenvoudigde regeling,— Procedimento simplificado,
— Yksinkertaistettu menettely — förenklat förfarande,
— Förenklat förfarande.2. Following consignment, copy No 1 shall be sent without delay to the
office of departure. The customs authorities shall have the right to provide inthe authorization that copy No 1 be sent to the office of departure as soon as
the Community transit declaration is completed. The other copies shall
accompany the goods in accordance with Articles 341 to 380.
3. Where the customs authorities of the Member State of departure carry out
a control on the departure of a consignment, they shall record the fact in thebox ‘Control by office of departure’ on the front of copies No 1 and 4 of the
Community transit declaration.
Article 403
The Community transit declaration, duly completed and bearing the
indications specified in Article 402 (1), shall be equivalent to an external
or internal Community transit document, as the case may be, and theauthorized consignor who signed the declaration shall be the principal.
Article 404
1. The customs authorities may authorize the authorized consignor not to
sign Community transit declarations which bear the special stamp referred to
in Annex 62 and are made out by an electronic or automatic data-processing
system. Such authorization shall be subject to the condition that theauthorized consignor has previously given those authorities a written
undertaking acknowledging that he is the principal for all Community transit
operations carried out under cover of Community transit documents bearingthe special stamp.
2. Community transit documents made out in accordance with paragraph 1
shall contain in the box reserved for the principal’s signature one of thefollowing phrases:
— Dispensa de firma,— Fritaget for underskrift,!B
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— Freistellung von der Unterschriftsleistung,
—∆εν απαιτείται υπ(omikronγραφή,
—Signature waived,
— Dispense de signature,— Dispensa dalla firma,— Van ondertekening vrijgesteld,
— Dispensada a assinatura,
— Vapautettu allekirjoituksesta — befriad från underskrift,
— Befriad från underskrift.
Article 405
1. The authorized consignor shall:
(a) comply with the provisions of this subsection and of the authorization;
and
(b) take all necessary measures to ensure the safekeeping of the special
stamp or of the forms bearing the imprint of the stamp of the office ofdeparture or the imprint of the special stamp.
2. In the event of the misuse by any person of forms stamped in advance
with the stamp of the office of departure or with the special stamp, theauthorized consignor shall be liable, without prejudice to any criminalproceedings, for the payment of duties and other charges payable in a
particular Member State in respect of goods carried under cover of such forms
unless he can satisfy the customs authorities by whom he was authorized thathe took the measures required of him under paragraph 1 (b).
Subsection 2
Formalities at the office of destination
Article 406
1. The customs authorities of each Member State may issue an authorization
waiving presentation at the office of destination where goods transportedunder a Community transit procedure are intended for a person who fulfils theconditions laid down in Article 407 (hereinafter referred to as ‘the authorized
consignee’) previously authorized by the customs authorities of the Member
State to which the office of destination belongs.
2. In the case referred to in paragraph 1, the principal shall have fulfilled his
obligations under Article 96 (1) (a) of the Code when the copies of the
Community transit documents which accompanied the consignment, together
with the goods intact, have been delivered within the prescribed period to theauthorized consignee at his premises or at the place specified in theauthorization, the identification measures having been duly observed.
3. The authorized consignee shall at the request of the carrier issue a receipt
in respect of each consignment delivered in accordance with paragraph 2,stating that the document and the goods have been delivered.
Article 407
1. The authorization referred to in Article 406 shall be granted only to
persons:
(a) who frequently receive consignments under the Community transit
procedure;
(b) whose records enable the customs authorities to check the operations;
(c) who have not committed serious or repeated offences against customs or
tax legislation.!B
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2. The customs authorities may revoke the authorization where the
authorized consignee no longer fulfils the conditions laid down in paragraph1 or fails to comply with the requirements laid down in this subsection or inthe authorization.
Article 408
1. Authorizations issued by the customs authorities shall specify in
particular:
(a) the office or offices competent to act as offices of destination for
consignments which the authorized consignee receives;
(b) the period within which, and the procedure by which, the authorized
consignee is to inform the office of destination of the arrival of the goods
in order that the office may carry out any necessary controls upon arrival
of the goods.
2. Without prejudice to Article 410, the customs authorities shall specify in
the authorization whether any action by the office of destination is requiredbefore the authorized consignee may dispose of goods received.
Article 409
1. The authorized consignee shall, in respect of consignments arriving at his
premises or at the places specified in the authorization:
(a) immediately inform the office of destination, in accordance with the
procedure laid down in the authorization, of any excess quantities,shortages, substitutions or other irregularities such as broken seals;
(b) send the office of destination without delay the copies of the Community
transit document which accompanied the consignment, indicating the
date of arrival and the conditions of any seals affixed.
2. The office of destination shall enter the required particulars on the said
copies of the Community transit document.
Subsection 3
Other provisions
Article 410
The customs authorities of the Member State of departure or destination may
exclude certain categories of goods from the facilities provided for in Article398 and 406.
Article 411
1. Where presentation of the Community transit declaration at the office of
departure is waived in respect of goods which are to be dispatched under
cover of a consignment note CIM, or a TR transfer note, in accordance with
Articles 413 to 442, the customs authorities shall determine the measuresnecessary to ensure that sheets 1, 2 and 3 of the consignment note CIM, orsheets 1, 2, 3A and 3B of the TR transfer note bear the symbol ‘T1’ or ‘T2’, as
the case may be.
2. Where the goods carried under Articles 413 to 442 are intended for an
authorized consignee, the customs authorities may provide that, by way ofderogation from Article 406 (2) and Article 409 (1) (b), sheets 2 and 3 of the
consignment note CIM, or sheets 1, 2 and 3A of the TR transfer note are to be
delivered direct by the railway companies or by the transport undertaking tothe office of destination.!B
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Section 3
Simplification of formalities for goods transported by rail
Subsection 1
General provisions relating to carriage by rail
Article 412
Article 352 shall not apply to the carriage of goods by rail.
Where a transit advice note still has to be submitted in accordance with
Article 352 (2) the records kept by the railway companies shall take the place
of such note.
Article 413
Where the Community transit procedure is applicable, formalities under that
procedure shall be simplified in accordance with Articles 414 to 425, 441 and442 for the transport of goods by railway companies under cover of a‘consignment note CIM and express parcels’ hereinafter referred to as the
‘consignment note CIM’.
Article 414
The consignment note CIM shall be equivalent to:
(a) a T1 declaration or document, for goods moving under the external
Community transit procedure;
(b) a T2 declaration or document, for goods moving under the internal
Community transit procedure.
Article 415
The railway company of each Member State shall make the records held at
their accounting offices available to the customs authorities of their countryfor purposes of control.
Article 416
1. The railway company which accepts the goods for transport accompanied
by a consignment note CIM serving as a T1 or T2 declaration or document
shall be the principal for such operation.
2. The railway company of the Member State through whose territory the
goods enter the Community shall be the principal for operations in respect of
goods accepted for transport by the railways of a third country.
Article 417
The railway companies shall ensure that consignments transported under the
Community transit procedure are identified by labels bearing a pictogram, a
specimen of which is shown in Annex 58.
The labels shall be affixed to the consignment note CIM and to the relevant
railway wagon in the case of a full load or, in other cases, to the package orpackages.
The label referred to in the first paragraph may be replaced by a stamp
reproducing the pictogram shown in Annex 58 in green ink
Article 418
Where the contract of carriage is modified so that:
— a transport operation which was to end outside the customs territory of
the Community ends within it,
— a transport operation which was to end within the customs territory of the
Community ends outside it,!B
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the railway companies shall not perform the modified contract without the
prior agreement of the office of departure.
In all other cases, the railway companies may perform the modified contract;
they shall forthwith inform the office of departure of the modification made.
Article 419
1. The consignment note CIM shall be produced at the office of departure in
the case of a transport operation to which the Community transit procedureapplies and which starts and is to end within the customs territory of the
Community.
2. The office of departure shall clearly enter in the box reserved for customs
on sheets 1, 2 and 3 of the CIM consignment note:
(a) the symbol ‘T1’, where goods are moving under the external Community
transit procedure;
(b) the symbol ‘T2’, where goods, with the exception of those referred to in
Article 311(c), are moving under the internal Community transitprocedure in accordance with Article 165 of the Code;
(c) the symbol ‘T2F’, where goods are moving under the internal
Community transit procedure in accordance with Article 311(c).
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application of the
stamp of the office of departure
4. The goods referred to in Article 311 (a) shall be placed under the internal
Community transit procedure for the whole of the journey from the
Community station of departure to the station of destination in the customs
territory of the Community, in accordance with arrangements determined byeach Member State, without presentation at the office of departure of theconsignment note CIM in respect of the goods and without affixing the labels
referred to in Article 417. However, this waiver shall not apply to
consignment notes CIM drawn up for goods covered by the provisions inArticles 463 to 470.
5. For the goods referred to in paragraph 2 the customs office for the station
of destination shall act as the office of destination. If, however, the goods arereleased for free circulation or placed under another customs procedure at an
intermediate station, the office responsible for that station shall act as the
office of destination.
No formalities need be carried out at the office of destination with regard to
the goods referred to in Article 311 (a).
6. For the purposes of the control referred to in Article 415, the railway
companies shall, in the country of destination, make all the consignment notes
CIM for the transport operations referred to in paragraph 4 available to the
customs authorities, in accordance with any provisions defined by mutualagreement with those authorities.
7. When Community goods are transported by rail from a point in a
Member State to a point in another Member State through the territory of athird country other than an EFTA country, the internal Community transitprocedure shall apply. In this case the provisions of paragraphs 4, 5 second
subparagraph and 6 shall apply mutatis mutandis .
Article 420
As a general rule and having regard to the identification measures applied by
the railway companies, the office of departure shall not seal the means of
transport or the packages.
Article 421
1. In the cases referred to in the first subparagraph of Article 419 (5), the
railway company of the Member State responsible for the office of destinationshall forward to the latter sheets 2 and 3 of the consignment note CIM.
2. The office of destination shall forthwith return sheet 2 to the railway
company after stamping it and shall retain sheet 3.!B
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Article 422
1. Article 419 and 420 shall apply to a transport operation which starts
within the customs territory of the Community and is to end outside it.
2. The customs office for the frontier station through which the goods in
transit leave the customs territory of the Community shall act as office ofdestination.
3. No formalities need be carried out at the office of destination.
Article 423
1. Where a transport operation starts outside the customs territory of the
Community and is to end within it, the customs office for the frontier stationthrough which the goods enter the customs territory of the Community shallact as office of departure.
No formalities need be carried out at the office of departure.
2. The customs office for the station of destination shall act as the office of
destination. The formalities referred to in Article 421 shall be carried out at
the office of destination.
3. Where the goods are released for free circulation or placed under another
customs procedure at an intermediate station, the customs office for thisstation shall act as the office of destination. This customs office shall stampsheets 2 and 3 and the supplementary copy of sheet 3 forwarded by the railway
company and endorse them with one of the following indications:
— Cleared— Dédouané— Verzollt— Sdoganato— Vrijgemaakt— Toldbehandlet—Εκτελωνισµέν(omikron
—Despachado de aduana
— DesalfandegadoThis office shall return sheets 2 and 3, without delay, to the railway company
after having stamped them and retained the supplementary copy of sheet 3.
4. The procedure referred to in paragraph 3 shall not apply to products
subject to exise (SIC! excise) duty as defined in Article 3 (1) and Article 5 (1)
of Council Directive 92/12/EEC (
1).
5. In the case referred to in paragraph 3 the competent customs authorities
for the office of destination may request a posteriori verification of the
endorsements made by the competent customs authorities for the intermediate
station on sheets 2 and 3.
Article 424
1. Where a transport operation starts and is to end outside the customs
territory of the Community, the customs offices which are to act as office ofdeparture and office of destination shall be those referred to in Articles 423(1) and 422 (2) respectively.
2. No formalities need to be carried out at the offices of departure or
destination.!B
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Article 425
Goods which are transported under Articles 423 (1) or 424 (1) shall be
considered as moving under the external Community transit procedure unless
the Community status of the goods is established in accordance with Articles
313 to 340.
Subsection 2
Provisions relating to goods carried in large containers
Article 426
Where the Community transit procedure is applicable, formalities under that
procedure shall be simplified in accordance with Articles 427 to 442 forgoods carried by the railway companies in large containers using transportundertakings as intermediaries, under cover of transfer notes referred to as
‘TR transfer notes’. Such operations may include the dispatch of
consignments by transport undertakings using modes of transport other thanrail, to the nearest suitable railway station to the point of loading and from thenearest suitable railway station to the point of unloading, and any transport by
sea in the course of the movement between those two stations.
Article 427
For the purpose of Articles 426 to 442:
1. ‘transport undertaking’ means an undertaking constituted by the railway
companies as a corporate entity of which they are members, suchundertaking being set up for the purpose of carrying goods by means of
large containers under cover of TR transfer notes;
2. ‘large container’ means a container within the meaning of Article 670 (g)
that is:
— designed in such a way that it can be properly sealed where the
application of Article 435 requires this,
— of a size such that the area bounded by the four lower external angles
is not less than 7 m
2.
3. ‘TR transfer note’ means the document which comprises the contract of
carriage by which the transport undertaking arranges for one or morelarge containers to be carried from a consignor to a consignee ininternational transport. The TR transfer note shall bear a serial number in
the top right-hand corner by which it can be identified. This number shall
be made up of eight digits preceded by the letters TR.
The TR transfer note shall consist of the following sheets, in numerical
order:
— 1: sheet for the head office of the transport undertaking,— 2: sheet for the national representative of the transport undertak-
ing at the station of destination,
— 3A: sheet for customs,— 3B: sheet for the consignee,
— 4: sheet for the head office of the transport undertaking,
— 5: sheet for the national representative of the transport undertak-
ing at the station of departure,
— 6: sheet for the consignor.
Each sheet of the TR transfer note, with the exception of sheet 3A, shall
have a green band approximately four centimetres wide along its
right-hand edge.
4. ‘List of large containers’, hereinafter referred to as ‘list’, means the
document attached to a TR transfer note, of which it forms an integral
part, which is intended to cover the consignment of several large!B
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containers from a single station of departure to a single station of
destination, at which stations the customs formalities are carried out.
The list shall be produced in the same number of copies as the TR
transfer note to which it relates.
The number of lists shall be shown in the box at the top right-hand corner
of the TR transfer note reserved for that purpose.
In addition, the serial number of the appropriate TR transfer note shall be
entered in the top right-hand corner of each list.
5. ‘nearest suitable railway station’ means a railway station or terminal
nearest to the point of loading or unloading, which is equipped to handlethe large containers defined in point 2.
Article 428
The TR transfer note used by the transport undertaking shall be equivalent to:
(a) a T1 declaration or document, as the case may be, for goods moving
under the external Community transit procedure;
(b) a T2 declaration or document, as the case may be, for goods moving
under the internal Community transit procedure.
Article 429
1. In each Member State the transport undertaking shall make available to
the customs authorities for control purposes, through the medium of itsnational representative or representatives, the records held at its accounting
office or offices or at those of its national representative or representatives.
2. At the request of the customs authorities, the transport undertaking or its
national representative or representatives shall communicate to them forth-
with any documents, accounting records or information relating to carriageoperations completed or underway which those authorities consider they
should see.
3. Where, in accordance with Article 428, TR transfer notes are treated as
equivalent to T1 or T2 declarations or documents, the transport undertaking or
its national representatives or representatives shall:
(a) inform the customs office of destination of any TR transfer note, sheet 1
of which has been sent to it without a customs endorsement;
(b) inform the customs office of departure of any TR transfer note, sheet 1 of
which has not been returned to it and in respect of which it has beenunable to determine whether the consignment has been correctlypresented to the customs office of destination or has been exported from
the customs territory of the Community to a third country under Article
437.
Article 430
1. In the case of transport operations referred to in Article 426 accepted by
the transport undertaking in a Member State, the railway company of thatMember State shall be the principal.
2. In the case of transport operations referred to in Article 426 accepted by
the transport undertaking in a third country, the railway company of the
Member State through which the goods enter the customs territory of the
Community shall be the principal.
Article 431
If customs formalities have to be carried out during carriage by means other
than rail to the station of departure or from the station of destination, only onelarge container may be covered by each TR transfer note.!B
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Article 432
The transport undertaking shall ensure that transport operations carried out
under the Community transit procedure are identified by labels bearing a
pictogram, a specimen of which is shown in Annex 58. The labels shall beaffixed to the TR transfer note and to the large container or containersconcerned.
The label referred to in the first paragraph may be replaced by a stamp
reproducing the pictogram shown in Annex 58 in green ink.
Article 433
Where a contract of carriage is modified so that:
— a transport operation which was to end outside the customs territory of
the Community ends within it,
— a transport operation which was to end within the customs territory of the
Community ends outside it,
the transport undertaking shall not perform the modified contract without the
prior agreement of the office of departure.
In all other cases, the transport undertaking may perform the modified
contract; it shall forthwith inform the office of departure of the modification
made.
Article 434
1. Where a transport operation to which the Community transit procedure
applies starts and is to end within the customs territory of the Community, the
TR transfer note shall be presented at the office of departure.
2. The office of departure shall clearly enter in the box reserved for customs
on sheets 1, 2, 3A and 3B of the TR transfer note:
(a) the symbol 5QUOT 4‘T1’ where goods are moving under the external
Community transit procedure;
(b) the symbol ‘T2’, where goods, with the exception of those referred to in
Article 311(c), are moving under the internal Community transit
procedure in accordance with Article 165 of the Code;
(c) the symbol ‘T2F’, where goods are moving under the internal
Community transit procedure in accordance with Article 311(c).
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application of the
stamp of the office of departure.
3. he office of departure shall enter in the box reserved for customs on
sheets 1, 2, 3A and 3B of the TR transfer note separate references for the
container(s) depending on which type of goods they contain and the symbol‘T1’, ‘T2’ or ‘T2F’, as appropriate, wherever a TR transfer note covers:
(a) containers carrying goods moving under the external Community transit
procedure; and
(b) containers carrying goods, with the exception of those referred to in
Article 311(c), moving under the internal Community transit procedure in
accordance with Article 165 of the Code;
(c) containers carrying goods moving under the internal Community transit
procedure in accordance with Article 311(c).
4. In cases covered by paragraph 3, where lists of large containers are used,
separate lists shall be made out for each category of container and the serial
number or numbers of the list or lists concerned shall be entered in the boxreserved for customs on sheets 1, 2, 3A and 3B of the TR transfer note. The
symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate to the category of container used,
shall be entered alongside the serial number(s) of the list(s).
5. All sheets of the TR transfer note shall be returned to the person
concerned.!B
!M12
!B
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6. The goods referred to in Article 311 (a) shall be placed under the internal
Community transit procedure for the whole of the journey in accordance witharrangements determined by each Member State without presentation at theoffice of departure of the TR transfer note in respect of the goods and without
affixing the labels referred to in Article 432. However, this waiver shall not
apply to the TR transfer note drawn up for goods covered by the provisions inArticles 463 to 470.
7. For the goods referred to in paragraph 2 the TR transfer note must be
produced at the office of destination where the goods are declared for release
for free circulation or for another customs procedure.
No formalities need be carried out at the office of destination in respect of the
goods referred to in Article 311 (a).
8. For the purposes of the control referred to in Article 429, the transport
undertaking shall in the country of destination make all TR transfer notes for
the transport operations referred to in paragraph 6 available to the customsauthorities in accordance with any provisions defined by mutual agreementwith those authorities.
9. When Community goods are transported by rail from a point in a
Member State to a point in another Member State through the territory of athird country other than an EFTA country, the internal Community transitprocedure shall apply. In this case the provisions of paragraphs 6, 7 second
subparagraph and 8 shall apply mutatis mutandis .
Article 435
Identification of goods shall be ensured in accordance with Article 349.
However, the office of departure shall not normally seal large containers
where identification measures are taken by the railway companies. If seals are
affixed this shall be indicated in the space reserved for customs use on sheets3A and 3B of the TR transfer note.
Article 436
1. In the cases referred to in the first subparagraph of Article 434 (7) the
transport undertaking shall deliver sheets 1, 2 and 3A of the TR transfer noteto the office of destination.
2. The office of destination shall forthwith endorse sheets 1 and 2 and return
them to the transport undertaking and shall retain sheet 3A.
Article 437
1. Where a transport operation starts within the customs territory of the
Community and is to end outside it, Article 434 (1) to (5) and Article 435
shall apply.
2. he customs office responsible for the frontier station through which the
goods leave the customs territory of the Community shall act as the office ofdestination.
3. No formalities need be carried out at the office of destination.
Article 438
1. Where a transport operation starts outside the customs territory of the
Community and is to end within it, the customs office responsible for thefrontier station through which the goods enter the Community shall act as the
office of departure. No formalities need be carried out at the office of
departure.
2. The customs office to which the goods are presented shall act as the
office of destination.
The formalities laid down in Article 436 shall be carried out at the office of
destination.
3. Where the goods are released for free circulation or placed under another
customs procedure at an intermediate station, the customs office for thisstation shall act as the office of destination. This customs office shall stamp!B
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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,— Toldbehandlet,
— Verzollt,
—Εκτελωνισµεν(omikron,
—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 .
Article 439
1. Where a transport operation starts and is to end outside the customs
territory of the Community, the customs offices which are to act as the officeof departure and the office of destination shall be those referred to in Article
438 (1) and Article 437 (2) respectively.
2. No formalities need be carried out at the offices of departure or
destination.
Article 440
Goods which are transported under Articles 438 (1) or 439 (1) shall be
considered as moving under the external Community transit procedure unlessthe Community status of the goods is established in accordance with the
provisions of Articles 313 to 340.
Subsection 3
Other provisions
Article 441
1. The second subparagraph of Article 341 (2) and Articles 342 to 344 shall
apply to any loading lists which accompany the consignment note CIM or theTR transfer note. The number of such lists shall be shown in the box reserved
for particulars of accompanying documents on the consignment note CIM or
TR transfer note as the case may be.
In addition, the loading list shall include the wagon number to which the
consignment note CIM refers or, where appropriate, the container number ofthe container containing the goods.
2. In the case of transport operations beginning within the customs territory
of the Community comprising both goods moving under the external
Community transit procedure and goods moving under the internal
Community transit procedure, separate loading lists shall be made out; inthe case of goods carried in large containers under cover of TR transfer notes,such separate lists shall be made out for each large container which contains
both categories of goods.
The serial numbers of the loading lists relating to each of the two categories of
goods shall be entered in the box reserved for the description of goods on theconsignment note CIM or TR transfer note, as the case may be.!M6
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3. In the cases referred to in paragraphs 1 and 2 and for the purposes of the
procedures provided for in Articles 413 to 442, the loading lists accom-panying the consignment note CIM or the TR transfer note shall form anintegral part thereof and shall have the same legal effects.
The original of such loading lists shall be stamped by the station of dispatch.
Subsection 4
Scope of the normal procedures and the simplified procedures
Article 442
1. Where the Community transit procedure is applicable, the provisions of
Articles 412 to 441 shall not preclude the use of the procedures laid down inArticles 341 to 380, and the provisions of Articles 415 and 417 or 429 and 432
shall nevertheless apply.
2. In the cases referred to in paragraph 1, a reference to the Community
transit document(s) used shall be clearly entered in the box reserved for
particulars of accompanying documents at the time when the consignmentnote CIM or TR transfer note is made out. The reference shall include the type
of document, office of issue, date and registration number of each document
used.
In addition, sheet 2 of the consignment note CIM or sheets 1 and 2 of the TR
transfer note shall be authenticated by the railway company responsible forthe last railway station involved in the Community transit operation. This
company shall authenticate the document after ascertaining that transport of
the goods is covered by the Community transit document or documentsreferred to.
3. Where a Community transit operation is carried out under cover of a TR
transfer note in accordance with Articles 426 to 440, the consignment note
CIM used for the operation shall be excluded from the scope of paragraphs 1
and 2 and of Articles 413 to 425. The consignment note CIM shall bear a clearreference to the TR transfer note in the box reserved for particulars ofaccompanying documents. That reference shall include the words ‘TR transfer
note’ followed by the serial number.
CHAPTER 8
Special provisions applicable to certain modes of transport
Section 1
Transport by air
Article 443
The Community transit procedure shall only be compulsory in respect of
goods transported by air if they are loaded or reloaded at an airport in theCommunity.
Article 444
1. Where, in accordance with Article 443, the Community transit procedure
is compulsory for goods transported by air from a Community airport, themanifest, provided it contains the information specified in Appendix 3 ofAnnex 9 to the Convention on International Civil Aviation, shall be equivalent
to a Community transit declaration.
2. Where goods which must move under the external Community transit
procedure and goods which must move under the internal Community transitprocedure, as provided for in Article 311(c) of the Code, are carried
simultaneously in a single transport operation, the goods shall be listed on
separate manifests.
3. The manifest or manifests referred to in paragraphs 1 and 2 shall bear an
endorsement dated and signed by the airline identifying them as a Communitytransit declaration and specifying the customs status of the goods to which
they relate. Thus completed and signed, the manifest or manifests shall be
treated as a T1 declaration or a T2F declaration, as the case may be.!B
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Where a consignment listed in a manifest consists of goods already covered
by a transit procedure or being carried under the inward processing, customswarehousing or temporary admission procedure, the airline shall enter theletters 4‘TD’ against the relevant item in the manifest. It shall also enter the
letters ‘TD’ in the corresponding air waybill, stating the procedure used, the
reference number of the transit or transfer document, its date of issue and thename of the issuing office
The manifest or manifests referred to in paragraphs 1 and 2 shall contain the
following:
— the name of the airline transporting the goods,— the flight number,— the date of the flight,— the name of the airport of loading (airport of departure) and unloading
(airport of destination);
and for each consignment on the manifest:
— the number of the air waybill,— the number of packages,— a summary description of the goods or, where appropriate, the indication
‘consolidated’, if necessary in an abbreviated form, (equivalent to
groupage),
— the gross mass.4. An airline which transports goods accompanied by the manifests referred
to in paragraphs 1 to 3 shall be the principal for the transport operation inquestion.
5. Except where the airline has the status of an authorized consignor within
the meaning of Article 398, the manifests referred to in paragraphs 1 to 3 shall
be presented for authentication in two or more copies to the customsauthorities at the airport of departure, who shall retain a copy.
The said authorities may, for control purposes, require production of all the air
waybills relating to the consignments listed on the manifest.
6. The airline transporting the goods shall inform the customs authorities at
the airport of destination of the name of the airport or airports of departure.
The customs authorities at the airport of destination may waive this
requirement in respect of airlines for which, inter alia because of the nature
of the routes flown or regions served by the airlines concerned, there is no
doubt as to the airport or airports of departure.
7. A copy of the manifests provided for in paragraphs 1 to 5 shall be
presented to the customs authorities at the airport of destination. The said
authorities shall retain a copy of such manifests.
8. Without prejudice to paragraph 7, the customs authorities at the airport of
destination may, for control purposes, require production of the manifestsrelating to all the goods unloaded at the airport.
The said authorities may also, for control purposes, require production of the
air waybills relating to the consignments listed on the manifest.
9. The customs authorities at the airport of destination shall transmit
monthly to the customs authorities at each airport of departure a list drawn upby the airlines of the manifests referred to in paragraphs 1 to 3 which were
presented to them during the previous month. The list shall be authenticated
by the customs authorities at the airport of destination.
The description of each manifest in the said list shall comprise the following
information:
— the reference number of the manifest,
— the name (which may be abbreviated) of the airline which transported the
goods,
— the flight number,— the date of the flight.!M13
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On conditions which they shall determine the customs authorities may by
bilateral or multilateral arrangement authorize the airlines themselves, inaccordance with the first subparagraph, to transmit the information to thecustoms authorities of each airport of departure. Customs authorities granting
such authorizations shall advise the customs authorities of the other Member
States accordingly.
In the event of irregularities being found in connection with the information
on the manifests appearing on the said list, the office of destination shallinform the office of departure, referring in particular to the air waybills which
relate to the goods in question.
10. The customs authorities in the Member States, at the request of the
airlines concerned, may by bilateral or multilateral arrangement allow the useof simplified Community transit procedures, using data-exchange technologyin operation between the airlines concerned, instead of the manifest specified
in paragraph 1.
11. (a) In the case of international airlines which are either established or
have a regional office in the customs territory of the Communityand:
— use data-exchange systems to transmit information between
airports of departure and destination in the said territory, and
— fulfil the conditions of subparagraph (b),the Community transit procedure described in paragraphs 1 to 9 shall
be simplified on request.
On receipt of a request, the customs authorities of the Member State
where the airline is established shall notify the customs authorities of
the other Member States in whose territories the airports of departureand destination connected by data-exchange technology are situated.
Provided no objection is received within sixty days of the date of
notification the customs authorities shall allow the simplified
procedure described in subparagraph (c), subject to Article 97 (2)
(a) of the Code.
This authorization shall be valid in all the Member States concerned
and shall apply only to transit operations between the airports
referred to in it.
(b) The simplified procedure provided for in subparagraph (c) shall be
granted only to airlines:
— which operate a significant number of intra-Community flights,— which frequently consign and receive goods,— whose written or computer records enable the customs auth-
orities to verify their operations at departure and destination,
— which have not committed serious or repeated offences against
customs or tax legislation,
— which make all records available to the customs authorities,— which agree to be fully accountable to the customs authorities in
meeting their obligations and collaborating to resolve alloffences and irregularities.
(c) The simplified procedure shall apply as follows:
— the airline shall keep evidence of the status of all consignments
in its commercial records,
— the manifest at the airport of departure which is transmitted by
data-exchange technology shall become the manifest at theairport of destination,
— the airline shall enter in the manifest the symbol
5QUOT 4‘T1’ against each item moving under the external
Community transit procedure, the letters ‘TF’ against each itemmoving under the internal Community transit procedure
provided for in Article 311(c) and the letter ‘C’ against each
item carried under neither the external Community transitprocedure nor the internal Community transit procedure!B
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provided for in Article 311(c); where a consignment listed in a
manifest consists of goods already covered by a transitprocedure or being carried under the inward processing, customswarehouse or temporary importation procedure, the airline shall
enter the letters ‘TD’ against the relevant item in the manifest. It
shall also enter the letters ‘TD’ in the corresponding air waybilltogether stating the procedure used, the reference number of thetransit or transfer document, its date of issue and the name of the
issuing office.
— the Community transit procedure shall be considered discharged
when the data-exchange manifest is made available to thecustoms authorities of the airport of destination and the goods
have been presented to them,
— a printout of the data-exchange manifest shall be presented on
request to the customs authorities at the airports of departure anddestination,
— the customs authorities at the airport of departure shall carry out
retrospective systems audit checks based on a level of perceivedrisk analysis,
— the customs authorities at the airport of destination shall carry
out systems audit checks based on a level of perceived risk
analysis and if necessary send details of data-exchange mani-
fests to the customs authorities at the airport of departure forverification,
— the airline shall be responsible for identifying and notifying to
the customs authorities all offences and irregularities found at
the airport of destination,
— the customs authorities at the airport of destination shall, after a
reasonable time, notify all offences and irregularities to the
customs authorities at the airport of departure,
— these offences and irregularities may be resolved under
procedures to be agreed between the airlines and the customsauthorities at destination and departure.
Article 445
Where, in accordance with Article 443, the Community transit procedure is
compulsory for goods transported by air from a Community airport, the
provisions of Article 444 shall not preclude the use by any person concernedof the Community transit procedure laid down in Articles 341 to 380. In thatcase, the procedures laid down in Article 444 shall not apply.
Section 2
Transport by sea
Article 446
Use of the Community transit procedure shall be compulsory for goods
carried by sea only where they are carried by a regular shipping service
authorized in accordance with Article 313a.
Article 447
1. In the case of goods placed under the transit procedure provided for in
Article 446, a guarantee shall be furnished to secure the payment of the
customs debt and other charges likely to arise in respect of the goods.
2. It shall not be necessary to furnish a guarantee for the procedures referred
to in Article 448.!M13
!B
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Article 448
1. Where, in accordance with Article 446, the Community transit procedure
is compulsory for goods transported by sea from a Community port, thecustoms authorities of the Member States may, at the request of the shippingcompanies concerned and subject to the conditions laid down in paragraphs 2
to 10, simplify the Community transit procedures allowing the manifest
relating to these goods to be used as a Community transit declaration ordocument.
"M13 2. On receipt of a request, the customs authorities of the Member
State where the shipping company is established or represented shall notify
the customs authorities of the other Member States in whose territories theintended ports of departure and destination are situated.
3Provided no
objection is received within sixty days of the date of notification, the customs
authorities shall authorize the shipping company concerned. The auth-orization shall be valid in all the Member States concerned as a bilateral ormultilateral arrangement referred to in Article 97 (2) (a) of the Code.
Where such authorization is not given the Community transit procedure laid
down in Articles 341 to 380 shall apply.
The provisions of this Article shall not preclude the use by any person
concerned, including the shipping companies which have been granted anauthorization, of the Community transit procedures laid down in Article 341to 380 where appropriate.
3. The authorization referred to in paragraph 1 shall be granted only to
shipping companies:
— whose records enable the customs authorities to check on their
operations,
— which have not committed any serious or repeated offences against
customs or tax legislation,
— which use manifests:
— the format of which includes at least the name and full address of the
shipping company concerned, the identity of the ship, place ofloading, place of unloading, a reference to the bill of lading, and foreach consignment the number, description of the goods, the gross
mass in kilograms and, if applicable, the identifying numbers of
containers,
— which can easily be checked and used by the customs authorities,— which can be presented, duly completed and signed, to the customs
authorities before the departure of the vessels to which they refer.
4. The authorisation referred to in paragraph 1 shall stipulate that, where the
transport operation involves both goods which must be carried under theexternal Community transit procedure and goods which must be carried underthe internal Community transit procedure provided for in Article 311(c), the
goods shall be listed on separate manifests.
5. The manifest or manifests referred to in paragraphs 1 and 3 shall bear an
endorsement dated and signed by the shipping company identifying them as a
Community transit declaration and specifying the customs status of the goods
to which they relate. Thus completed and signed, the manifest or manifestsshall be deemed to be a T1 declaration or a T2F declaration, as appropriate.
Where a consignment listed in a manifest consists of goods already covered
by a transit procedure or being carried under the inward processing, customs
warehouse or temporary admission procedure, the shipping company shallenter the letters ‘TD’ against the relevant item in the manifest. It shall alsoenter the letters ‘TD’ in the corresponding bill of lading or other commercial
document, as appropriate, together with the procedure used, the reference
number of the transit or transfer document, its date of issue and the name ofthe issuing office.
6. A shipping company which transports goods accompanied by the
manifests referred to in paragraphs 1 to 4 shall be the principal for the
transport operation in question.!B
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7. Except where the shipping company has the status of an authorized
consignor within the meaning of Article 398, the manifests referred to inparagraphs 1 to 4 shall be presented for endorsement, in two or more copies,to the customs authorities at the port of departure, who shall retain a copy.
8. The manifests provided for in paragraphs 1 to 4 shall be presented for
endorsement to the customs authorities at the port of destination. Those
authorities shall retain one copy of the manifests in order that the goods maybe placed under customs supervision, if necessary.
9. Without prejudice to paragraph 8, the customs authorities of the port of
destination may, for control purposes, require production of manifests and
bills of lading relating to any goods discharged in the port.
10. The customs authorities of the port of destination shall transmit monthly
to the customs authorities at each port of departure a list drawn up by theshipping companies or their representatives of the manifests referred to inparagraphs 1 to 4 which were presented during the previous month. The list
shall be authenticated by the customs authorities at the port of destination.
The description of each manifest in the said list shall comprise the following
information:
— the reference number of the manifest,— the name (which may be abbreviated) of the shipping company which
transported the goods,
— the date of shipment.In the event of irregularities being found in connection with the information
on the manifests appearing on the said list, the office of destination shallinform the office of departure, referring in particular to the bills of lading
which relate to the goods in question.
11.
"M13 (a) In the case of international shipping companies which are
either established or represented in the customs territory of theCommunity and fulfil the conditions of point (b), the Communitytransit procedure described in paragraphs 1 to 10 may be simplified
further on request.
3
"M13 On receipt of a request, the customs authorities of the
Member State to which the request was made shall notify thecustoms authorities of the other Member States in whose territoriesthe intended ports of departure and destination are situated
3
Provided no objection is received within sixty days of the date of
notification, the customs authorities, shall allow the simplified
procedure described in subparagraph (c), subject to Article 97 (2) (a)of the Code.
This authorization shall be valid in all the Member States concerned
and shall apply only to transit operations between the ports referred
to in it.
(b) The simplified procedure provided for in subparagraph (c) shall be
granted only to shipping companies:
— which are authorized to use manifests in accordance with the
provisions of this Article,
— which operate a significant number of intra-Community voyages
on recognized routes,
— which frequently consign and receive goods,— which agree to be fully accountable to the customs authorities in
meeting their obligations and collaborating to resolve all
offences and irregularities.
(c) The simplified procedure shall apply as follows:
— the shipping company shall keep evidence of the status of all
consignments in its commercial records and in copies of themanifests,
— the shipping company shall enter in the manifest the symbol
5QUOT 4‘T1’ against each item moving under the external
Community transit procedure, the letters ‘TF’ against each item!B
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moving under the internal Community transit procedure
provided for in Article 311(c) and the letter ‘C’ against eachitem moving under neither the external Community transitprocedure nor the internal Community transit procedure
provided for in Article 311(c); where a consignment listed in
a manifest consists of goods already covered by a transitprocedure or being carried under the inward processing, customswarehouse or temporary importation procedure, the shipping
company shall enter the letters ‘TD’ against the relevant item in
the manifest. It shall also enter the letters ‘TD’ in thecorresponding bill of lading or other commercial document, as
appropriate, together with the procedure used, the reference
number of the transit or transfer document, its date of issue andthe name of the issuing office,
— the Community transit procedure shall be considered discharged
on presentation of the manifests and the goods to the customsauthorities at the port of destination,
— the customs authorities at the port of departure shall carry out
retrospective systems audit checks based on a level of perceivedrisk analysis,
— the customs authorities at the port of destination shall carry out
systems audit checks based on a level of perceived risk analysisand if necessary send details of manifests to the customsauthorities at the port of departure for verification,
— the shipping company shall be responsible for identifying and
notifying to the customs authorities all offences and irregular-
ities found at the port of destination,
— the customs authorities at the port of destination shall notify all
offences and irregularities to the customs authorities at the port
of departure within a reasonable time.
Section 3
Transport by pipeline
Article 450
1. Where the Community transit procedure applies, the formalities relating
to the procedure shall be adapted in accordance with paragraphs 2 to 6 for
goods transported by pipeline.
2. Goods transported by pipeline shall be deemed to be placed under the
Community transit procedure:
— on entry into the customs territory of the Community for those goods
which enter that territory by pipeline,
— on placing into the pipeline system for those goods which are already
within the customs territory of the Community.
Where necessary, the Community status of the goods shall be established in
accordance with Articles 313 to 340.
3. For the goods referred to in paragraph 2, the operator of the pipeline
established in the Member State through the territory of which the goods enter
the customs territory of the Community or the operator of the pipeline in the
Member State in which the movement starts shall be the principal.
4. For the purposes of Article 96 (2) of the Code, the operator of a pipeline
established in a Member State through the territory of which the goods are
transported by pipeline shall be regarded as the carrier.!M13
!B
!C1
!B
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5. The Community transit operation shall be deemed to end when the goods
transported by pipeline arrive at the consignee’ s plant or are accepted into thedistribution network of a consignee, and are entered in his records.
6. The undertakings involved in carriage of the goods shall keep records and
make them available to the customs authorities for the purpose of any controls
considered necessary in connection with the Community transit operationsreferred to in paragraphs 2 to 4.
CHAPTER 9
Transport under the TIR or ATA carnet procedure
Section 1
Common Provisions
Article 451
1. Where, in accordance with Articles 91 (2) (b) and (c) and 163 (2) (b) of
the Code, goods are transported from one point in the customs territory of the
Community to another:
— under the procedure for the international transport of goods under cover
of TIR carnets (TIR Convention),
— under cover of ATA carnets (ATA Convention)
the customs territory of the Community shall, for the purposes of the rules
governing the use of the TIR or ATA carnet for such transport, be considered
to form a single territory.
2. For the purposes of using ATA carnets as transit documents, ‘transit’ shall
mean the transport of goods from a customs office situated in the customs
territory of the Community to another customs office situated within the same
territory.
Article 452
Where, in the course of transport from one point in the customs territory of
the Community to another, goods pass through the territory of a third country,the controls and formalities associated with the TIR or ATA procedure shall
be carried out at the points where the goods temporarily leave the customs
territory of the Community and where they re-enter that territory.
Article 453
1. Goods transported under cover of TIR or ATA carnets within the customs
territory of the Community shall be deemed to be non-Community goods,unless their Community status is duly established.
2. The Community status of the goods referred to in paragraph 1 shall be
determined in accordance with Articles 314 to 324, or, where appropriate,with Articles 325 to 334 within the limits laid down in Article 326.
Article 454
1. This Article shall apply without prejudice to the specific provisions of the
TIR and ATA Conventions concerning the liability of the guaranteeingassociations when a TIR or an ATA carnet is being used.
2. Where it is found that, in the course of or in connection with a transport
operation carried out under cover of a TIR carnet or a transit operation carried
out under cover of an ATA carnet, an offence or irregularity has beencommitted in a particular Member State, the recovery of duties and othercharges which may be payable shall be effected by that Member State in
accordance with Community or national provisions, without prejudice to the
institution of criminal proceedings.!B
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3. Where it is not possible to determine in which territory the offence or
irregularity was committed, such offence or irregularity shall be deemed tohave been committed in the Member State where it was detected unless,within the period laid down in Article 455 (1), proof of the regularity of the
operation or of the place where the offence or irregularity was actually
committed is furnished to the satisfaction of the customs authorities.
Where no such proof is furnished and the said offence or irregularity is thus
deemed to have been committed in the Member State in which it was detected,the duties and other charges relating to the goods concerned shall be levied by
that Member State in accordance with Community or national provisions.
If the Member State where the said offence or irregularity was actually
committed is subsequently determined, the duties and other charges (apart
from those levied, pursuant to the second subparagraph, as own resources ofthe Community) to which the goods are liable in that Member State shall bereturned to it by the Member State which had originally recovered them. In
that case, any overpayment shall be repaid to the person who had originally
paid the charges.
Where the amount of the duties and other charges originally levied and
returned by the Member State which had recovered them is smaller than thatof the duties and other charges due in the Member State where the offence orirregularity was actually committed, that Member State shall levy the
difference in accordance with Community or national provisions.
The customs administrations of the Member States shall take the necessary
measures to deal with any offence or irregularity and to impose effectivepenalties.
Article 455
1. Where an offence or irregularity is found to have been committed in the
course of or in connection with a transport operation carried out under coverof a TIR carnet or a transit operation carried out under cover of an ATA
carnet, the customs authorities shall notify the holder of the TIR carnet or
ATA carnet and the guaranteeing association within the period prescribed inArticle 11 (1) of the TIR Convention or Article 6 (4) of the ATA Convention,as the case may be.
2. Proof of the regularity of the operation carried out under cover of a TIR
carnet or an ATA carnet within the meaning of the first subparagraph of
Article 454 (3) shall be furnished within the period prescribed in Article 11(2) of the TIR Convention or Article 7 (1) and (2) of the ATA Convention, asthe case may be.
3. The proof referred to in paragraph 2 shall be furnished to the satisfaction
of the customs authorities:
(a) by production of a customs or commercial document certified by the
customs authorities establishing that the goods in question have been
presented at the office of destination. This document must includeinformation enabling the goods to be identified; or
(b) by the production of a customs document showing entry for a customs
procedure in a third country, or a copy or photocopy thereof; such copy or
photocopy must be certified as a true copy either by the body which
endorsed the original document, or by the authorities of the third countryconcerned, or by the authorities of one of the Member States. Thisdocument must include information enabling the goods in question to be
identified; or
(c) for the purposes of the ATA Convention, by the evidence referred to in
Article 8 of that Convention.!B
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Section 2
Provisions relating to the TIR carnet procedure
Article 456
For the purposes of Article 1 (h) of the TIR Convention, ‘customs office en
route’ shall mean any customs office through which a road vehicle,
combination of vehicles or container, as defined in the TIR Convention, isimported into or exported from the customs territory of the Community in the
course of a TIR operation.
Article 457
For the purposes of Article 8 (4) of the TIR Convention, where a consignment
enters the customs territory of the Community or starts from a customs officeof departure situated in the customs territory of the Community, the
guaranteeing association shall become or shall be responsible to the customs
authorities of each Member State the territory of which the TIR consignmententers, up to the point at which it leave the customs territory of the
Community or up to the customs office of destination in that territory.
Article 457a
Where customs authorities of a Member State decide to exclude a person from
the TIR procedure under the provisions of Article 38 of the TIR Convention,
this decision shall apply throughout the customs territory of the Community.
To that end, the Member State shall communicate its decision, together with
the date of application, to the other Member States and the Commission.
This decision shall apply to all TIR carnets presented to a customs office for
acceptance.
Article 457b
1. Where a TIR operation concerns the same goods as those covered by
Article 362 or where the customs authorities consider it necessary, the officeof departure/office of entry may prescribe an itinerary for the consignment.The itinerary shall be changed, on application by the holder of the TIR carnet,
only by the customs authorities of the Member State in which the
consignment is located in the course of its prescribed movement. Thecustoms authorities shall record the relevant details on the TIR carnet andinform the customs authorities of the office of departure/office of entry
without delay.
Member States shall take the necessary measures to deal with any offence or
irregularity and to impose effective penalties.
2. In the case of force majeure the carrier may diverge from the prescribed
itinerary. The consignment and the TIR carnet shall be presented without
delay to the nearest customs authorities of the Member State in which the
consignment is located. The customs authorities shall inform the office ofdeparture/office of entry without delay and record the relevant details on theTIR carnet.
Section 3
Provisions relating to the ATA carnet procedure
Article 458
1. The customs authorities shall designate a coordinating office in each
Member State for any action concerning infringements or irregularities
relating to ATA carnets.
Those authorities shall inform the Commission of the designation of the
coordinating offices together with their full address. A list of the offices shall
be published in the Official Journal of the European Communities , C series.!B
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2. For the purposes of determining the Member State responsible for
levying the duties and other charges due, the Member State in which anoffence or irregularity committed during a transit operation carried out undercover of an ATA carnet is detected within the meaning of the second
subparagraph of Article 454 (3) shall be the Member State where the goods
were found or, if they have not been found, the Member State whosecoordinating office holds the most recent voucher from the carnet.
Article 459
1. Where the customs authorities of a Member State establish that a customs
debt has been incurred, a claim shall be sent to the guaranteeing association
with which that Member State is linked as soon as possible. Where the
incurrence of the debt is due to the fact that the goods covered by the ATAcarnet have not been re-exported or have not been assigned a customs-approved treatment or use within the periods laid down by the ATA
Convention, this claim shall be sent at the earliest three months after the date
of expiry of the carnet.
2. The coordinating office making the claim shall at the same time, as far as
possible, send to the coordinating office in the jurisdiction of which the officeof temporary admission is situated, an information memo drawn up inaccordance with the model shown in Annex 59.
The information memo shall be accompanied by a copy of the undischarged
voucher, if the coordinating office has it in its possession. The information
memo may also by used whenever this is deemed necessary.
Article 460
1. The amount of duties and taxes arising from the claim referred to in
Article 459 shall be calculated by means of the model taxation form set out inAnnex 60 completed in accordance with the instructions attached to it.
The taxation form may be sent later than the claim, though not more than
three months from the claim and in any event not more than six months fromthe date on which the customs authorities initiate the recovery proceedings.
2. In accordance with Article 461 and as provided therein, the sending of
this form to a guaranteeing association by the customs administration with
which that association is connected shall not release the other guaranteeing
associations in the Community from an obligation to pay duties and othercharges if it is found that the offence or irregularity was committed in a
Member State other than the one in which the proceedings were initiated.
3. The taxation form shall be completed in duplicate or triplicate, as
necessary. The first copy shall be for the guaranteeing association connected
with the customs authority of the Member State in which the claim is made.The second copy shall be retained by the issuing coordinating office. Wherenecessary the issuing coordinating office shall send the third copy to the
coordinating office in whose jurisdication (SIC! jurisdiction) the office of
temporary admission is situated.
Article 461
1. Where it is established that the offence or irregularity was committed in a
Member State other than the one in which the proceedings were initiated, thecoordinating office of the first Member State shall close the file as far as it is
concerned.
2. For the purposes of closure it shall send to the coordinating office of the
second Member State the contents of the file in its possession and if necessary
shall refund to the guaranteeing association with which it is connected anysums which that association may have deposited or provisionally paid.
However, the file shall be closed only if the coordinating office of the first
Member State receives a discharge from the coordinating office of the secondMember State indicating that claim proceedings have been initiated in the
latter Member State, in accordance with the rules of the ATA Convention.
This discharge shall be drawn up in accordance with the model in Annex 61.!B1993R2454 — EN — 01.01.1999 — 001.001 — 163
3. The coordinating office of the Member State where the offence or
irregularity was committed shall take over the recovery proceedings andwhere necessary collect from the guaranteeing association with which it isconnected the amount of duties and other charges due at the rates in force in
the Member State where this office is situated.
4. The proceedings must be transferred within a period of one year counting
from the expiry of the carnet on condition that payment has not become
definitive pursuant to Article 7 (2) or (3) of the ATA Convention. Should thistime limit be exceeded the third and fourth paragraphs of Article 454 (3) shallapply.
CHAPTER 10
Transport under the form 302 procedure
Article 462
1. Where, in accordance with Articles 91 (2) (e) and 163 (2) (e) of the Code,
goods are transported from one point in the customs territory of the
Community to another under cover of form 302 established under the
Convention between the Parties to the North Atlantic Treaty on the Status oftheir Forces, signed in London on 19 June 1951, the customs territory of theCommunity shall be considered, for the purposes of the rules governing the
use of the said form for such transport, to form a single territory.
2. Where, in the course of a transport operation referred to in paragraph 1,
goods pass through the territory of a third country, the controls and formalities
associated with form 302 shall be carried out at the points where the goodstemporarily leave the customs territory of the Community and where theyre-enter that territory.
3. Where it is found that, in the course of or in connection with a transport
operation carried out under cover of form 302, an offence or irregularity has
been committed in a particular Member State, the recovery of duties and other
charges which may be payable shall be effected by that Member State inaccordance with Community or national provisions, without prejudice to theinstitution of criminal proceedings.
4. Article 454 (3) shall apply mutatis mutandis .
CHAPTER 11
Use of community transit documents to apply measures relating to the
export of certain goods
Article 463
1. This Chapter lays down the conditions applicable to goods moving within
the customs territory of the Community under a Community transit procedure
or under another customs transit procedure where export of those goods from
the Community is prohibited or is subject to restrictions, duties or othercharges.
2. These conditions shall, however, apply only in so far as the measure
introducing the prohibition, restriction, duty or other charge so provides andwithout prejudice to any special provisions which that measure may comprise.
Article 464
Where the goods referred to in Article 463 (1) are placed under a Community
transit procedure, the principal shall enter in the box headed ‘Description ofgoods’ on the Community transit document one of the following phrases:
— Salida de la Comunidad sometida a restricciones— Udpassage fra Fællesskabet undergivet restriktioner
— Ausgang aus der Gemeinschaft — Beschränkungen unterworfen
—Έ(ksi(omikronδ(omikronς απ(omikronacute την Κ(omikronιν(omikronacuteτητα υπ(omikronκειµένη σε περι(omikronρισµ(omikronύς
—Export from the Community subject to restrictions
— Sortie de la Communauté soumise à des restrictions!B1993R2454 — EN — 01.01.1999 — 001.001 — 164
— Uscita dalla Comunità assoggettata a restrizioni
— Verlaten van de Gemeenschap aan beperkingen onderworpen
— Vienti yhteisöstä rajoitusten alaista — Export från Gemenskapen under-
kastad restriktioner
— Export från Gemenskapen underkastad restriktioner
— Saída da Comunidade sujeita a restrições
— Salida de la Comunidad sujeta a pago de derechos— Udpassage fra Fællesskabet betinget af afgiftsbetaling
— Ausgang aus der Gemeinschaft — Abgabenerhebungen unterworfen
—Έ(ksi(omikronδ(omikronς απ(omikronacute την Κ(omikronιν(omikronacuteτητα υπ(omikronκειµένη σε επι(betatwoάρυνση
—Export from the Community subject to duty
— Sortie de la Communauté soumise à imposition— Uscita dalla Comunità assoggettata a tassazione
— Verlaten van de Gemeenschap aan belastingheffing onderworpen
— Vienti yhteisöstä maksujen alaista — Export från Gemenskapen under-
kastad avgifter
— Export från Gemenskapen underkastad avgifter
— Saída da Comunidade sujeita a pagamento de imposições.
Article 465
1. Where the goods referred to in Article 463 (1) are placed under a transit
procedure other than the Community transit procedure, the customs office at
which dispatch formalities are carried out shall require completion of controlcopy T5, provided for in Article 472. The person concerned shall enter in box
104 of control copy T5, as appropriate, one of the indications set out in Article
464.
2. The customs office referred to in paragraph 1 shall enter in the customs
document under cover of which the goods are to be transported, as
appropriate, one of the phrases set out in Article 464.
Article 466
Articles 464 and 465 shall not apply where, on declaration of the goods for
export from the customs territory of the Community, proof is furnished to the
customs office at which export formalities are carried out that an adminis-
trative measure freeing the goods from restriction has been taken, that anyexport duties or charges due have been paid or that, in the circumstances
obtaining, the goods may leave the customs territory of the Community
without further formalities.
Article 467
1. Where the measure referred to in Article 463 (2) provides for the lodging
of a guarantee, such guarantee shall be furnished in cases where, according to
the information contained in the customs document, the goods referred to inArticle 463 (1) moving between two points in the customs territory of the
Community are, during their transport, to leave that territory otherwise than
by air.
2. The guarantee shall be lodged either at the office at which the formalities
required on consignment of the goods are completed or with any other body
designated for that purpose by the Member State to which that office belongs,
in accordance with rules laid down by the customs authorities of that MemberState. In the case of measures imposing an export duty or other charge, the!B
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guarantee need not be furnished where the goods are carried under the
Community transit procedure, where a guarantee has been furnishedotherwise than in cash or the guarantee is waived by reason of the identityof the principal.
Article 468
1. Article 465 shall also apply to goods referred to in Article 463 (1) which,
in the course of transport between two points within the customs territory of
the Community, cross the territory of an EFTA country and are reconsignedfrom such a country.
By way of derogation from Article 482, the original of control copy T5 shall
accompany the goods to the competent customs office of the Member State of
destination.
The office of departure shall specify the period within which the goods must
be reimported into the customs territory of the Community.
2. If the measure referred to in Article 463 (2) provides for the lodging of a
guarantee, then by way of derogation from Article 467 such guarantee shall be
furnished for all transactions covered by paragraph 1.
Article 469
Where the goods are not restored to free movement immediately following
their arrival at the office of destination, it shall be for that office to take the
necessary steps to implement the measures referred to in Article 463 (2).
Article 470
Where the goods referred to in Article 463 (1) move as described in Article
467, whether or not by air, and are not reimported into the customs territory of
the Community within the prescribed period, they shall be deemed to havebeen irregularly exported to a third country from the Member State whence
they were consigned unless it is established that they were lost through force
majeure or unforeseeable circumstances.
CHAPTER 12
Provisions relating to documents (Control copy T5) to be used for applying
Community measures involving controls on the use and/or destination of
goods
Article 471
For the purposes of this Chapter:
(a) ‘competent authorities’ means:
the customs authorities or any other authority responsible for applying
this Chapter;
(b) ‘office’ means:
the customs office or an organization responsible at the local level for
applying this Chapter.
Article 472
1. Where implementation of a Community measure is subject to proof that
the conditions prescribed by that measure as to the use and/or destination ofgoods imported into, exported from, or moving within the customs territory of
the Community have been complied with, such proof shall be furnished by
production of control copy T5. A control copy T5 is a completed form T5,accompanied, where appropriate, by one or more forms T5 bis, as provided for
in Article 478, or by one or more loading lists T5, as provided for in Article
479 or 480.
It is not excluded to use at the same time but for different purposes, several
control copies T5, in so far as each of them is provided for in Communitylegislation.!B1993R2454 — EN — 01.01.1999 — 001.001 — 166
2. Any person who signs a control copy T5 within the meaning of paragraph
1 shall be required to put the goods described in that document to the declareduse and/or dispatch the goods to the declared destination.
Article 473
The forms for control copy T5 shall correspond to the specimens in Annexes
63, 64 and 65. They shall be completed in accordance with the explanatorynote in Annex 66 and, where appropriate, any additional rules laid down inother Community legislation. Each Member State may, if necessary,
supplement the explanatory note.
Control copy T5 shall be issued and used in accordance with Articles 476 to
485.
Article 474
1. The paper used shall be pale blue, dressed for writing purposes and
weighing at least 40 g/m
2. It shall be sufficiently opaque for the information
on one side not to affect the legibility of the information on the other side. Its
strength shall be such that in normal use it does not easily tear or crease.
2. The sizes of the forms shall be:(a) 210 × 297 mm for form T5 (Annex 63) and form T5 bis(Annex 64), a
tolerance in the length of between − 5 and + 8 mm being allowed;
(b) 297 × 240 mm for loading lists T5 (Annex 65), a tolerance in the length
of between − 5 and + 8 mm being allowed.
3. A colour marking of the different copies of the forms shall be effected in
the following manner:
— the originals shall have at the right-hand edge a continuous margin
coloured black,
— the width of this margin shall be approximately 3 mm.
4. The address for return and the important note on the front of the form
may be printed in red.
Article 475
The competent authorities of the Member States may require that control copy
T5 forms show the name and address of the printer, or a symbol enabling theprinter to be identified.
Article 476
Control copy T5 shall be made out in an official language of the Community
which is acceptable to the competent authorities of the Member State ofdeparture.
The competent authorities of another Member State in which such a document
is presented may, as necessary, require a translation into the official language,
or one of the official languages, of that Member State.
Article 477
1. Control copy T5 shall be completed by typewriter or by a mech-
anographical or similar process. It may also be filled in legibly by hand, in inkand in block capitals.
The form shall contain no erasures or overwriting. Any alterations shall be
made by crossing out the incorrect particulars and, where appropriate, adding
those required. Any alterations made in this way shall be initialled by theperson making them and expressly authenticated by the competent authorities.
2. Control copy T5 may also be produced and completed using an automatic
reproduction process provided that the provisions as regards the specimens,
the paper, the size, the language used, the legibility, the prohibition of erasures
and overwriting and amendments are strictly observed.!B1993R2454 — EN — 01.01.1999 — 001.001 — 167
Article 478
1. The competent authorities of each Member State may allow undertakings
established in their territory to supplement a control copy T5 with one or
more continuation forms T5 bisin cases where all the forms relate to a single
consignment of goods, loaded on a single means of transport and destined fora single consignee and a single use and/or destination.
2. The number of continuation forms T5 bisused shall be shown in box 3 of
the control copy T5 which they accompany. The registration number of the
control copy T5 shall be shown in the box for registration particulars of each
continuation form T5 bis. The total number of packages covered by the
control copy T5 and the T5 biscontinuation forms shall be shown in box 6 of
the control copy T5.
Article 479
1. The competent authorities of each Member State may allow undertakings
established in their territory to supplement a control copy T5 with one or
more loading lists T5 giving the particulars normally shown in boxes 31, 33,35, 38, 100, 103 and 105 of form T5, provided that all the forms relate to a
single consignment of goods, loaded on a single means of transport and
destined for a single consignee and a single use and/or destination.
2. Only the front of the loading list T5 form may be used. Each item shown
on loading list T5 shall be preceded by a serial number and all the particularsindicated in the column headings shall be supplied.
A horizontal line shall be drawn after the last entry and the remaining unused
spaces crossed through so that no subsequent additions can be made. The total
number of packages containing the goods listed and the total gross and net
mass of those goods shall be shown at the foot of the appropriate columns.
3. Where loading lists T5 are used, boxes 31, 33, 35, 38, 100, 103 and 105 of
the control copy T5 to which they refer shall be crossed through and thecontrol copy may not be accompanied by a form T5 bis.
4. The number of loading lists T5 used shall be shown in box 4 of control
copy T5. The registration number of the control copy T5 shall be shown in the
box for registration particulars of each loading list T5. The total number of
packages covered by the various loading lists shall be shown in box 6 of thecontrol copy T5.
Article 480
1. The authorization referred to in Article 479 (1) may allow undertakings
whose records are based on an electronic or automatic data-processing system
to use loading lists T5 made out by that data-processing system which,
although they include all the particulars provided for in the list as printed inAnnex 65, do not comply with all the conditions of Articles 473 to 475 and
477 or with the stipulation in Article 479 (2) that each item shown on the list
must be preceded by a serial number. Such lists shall, however, be designedand completed in such a way that they can be used without difficulty by thecompetent offices in question.
2. The authorization shall be granted only to those undertakings which offer
the safeguards considered appropriate by the competent authorities.
3. Use as loading lists as referred to in Article 479 (1) of descriptive lists
drawn up for the purposes of carrying out dispatch/export formalities may
also be allowed even where such lists are produced by firms whose records arenot based on an electronic or automatic data-processing system.
4. The holder of the authorization shall be liable in the event of any
fraudulent use by any person of loading lists which it draws up.
Article 481
1. Control copy T5 forms and, where appropriate, continuation forms T5 bis
or loading lists T5 shall be made out by the person concerned in one original
and at least one copy. Each of these must bear the original signature of theperson concerned.!B1993R2454 — EN — 01.01.1999 — 001.001 — 168
2. Control copy T5 and, where appropriate, continuation forms T5 bisor
loading lists T5 shall include all the particulars, regarding the description ofgoods and any additional information, required by the provisions relating tothe Community measure imposing the control.
3. Where goods are not entered under the Community transit procedure the
control copy T5 must bear a reference to the document relating to the transit
procedure, if any, used. If no transit procedure is used it shall contain one of
the following phrases:
— mercancías fuera del procedimiento de tránsito— ingen forsendelsesprocedure
— nicht im Versandverfahren befindliche Waren
—είτε σε µνεία «Εµπ(omikronρεύµατα εκτ(omikronacuteς διαδικασίας διαµετακ(omikronacuteµισης»
—goods not covered by a transit procedure
— marchandises hors procédure de transit
— merci non vincolate ad una procedura di transito
— goederen niet geplaatst onder een regeling voor douanevervoer— mercadorias não abrangidas por um procedimento de trânsito
— tavaroita ei kuljeteta passitusmenettelyssä — varor ej under transitering
— varor ej under transitering.4. The Community transit document or the document relating to the transit
procedure used shall bear a reference to the control copy or copies T5 issued.
Article 482
1. Where goods move under a Community transit procedure, or under
another customs transit procedure, the control copy T5 shall be issued by theoffice of departure. The office of departure shall keep a copy of control copy
T5. The original of control copy T5 shall accompany the goods at least to the
office at which the use and/or destination of the goods is certified under thesame conditions as the document relating to the transit procedure used.
2. Where goods subject to controls as to their use and/or destination are not
placed under a transit procedure, a control copy T5 shall be issued by thecompetent authorities of the Member State of consignment. They shall keep a
copy of control copy T5.
The control copy T5 shall contain one of the phrases referred to in Article 481
(3).
3. Control copy T5 and, where necessary, form(s) T5 bisand/or loading
list(s) T5 shall be authenticated by the competent authorities of the MemberState of departure. Such authentication shall comprise the following, whichshould appear in box A (office of departure) of those documents:
(a) in the case of control copy T5, the name and stamp of the office of
departure, the signature of the competent person, the date of auth-
entication and a registration number which may be pre-printed;
(b) in the case of form T5 bisand/or loading list T5, the number appearing on
the control copy T5. That number shall be inserted either by means of a
stamp incorporating the name of the office of departure or by hand. In thelatter case it shall be accompanied by the official stamp of the said office.
The originals of these documents shall be returned to the person concerned as
soon as all administrative formalities have been completed.
4. The goods and the original control copies T5 shall be presented at the
office of destination.
However, the competent authority of the Member State of destination may
decide that the goods shall be delivered directly to the consignee under further
conditions specified by the competent office of destination which enable the!B
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office to carry out any necessary checks upon or after arrival of the goods.
Article 483
1. The office of destination shall carry out, or cause to be carried out under
its responsibility, controls as to the use and/or destination provided for orprescribed.
2. The office of destination shall register the particulars in control copy T5,
by keeping a photocopy of the said document if appropriate, and the result of
the controls which have been carried out.
3. Without prejudice to the provisions of Article 485, the office of
destination shall, on completion of all the necessary formalities and after the
appropriate endorsement by the office of destination, send the original of
control copy T5 to the address shown under the heading ‘Return to’.
Article 484
Any person who presents a control copy T5 and the consignment to which it
relates to the office of destination may, on request, obtain a receipt made out
on a form corresponding to the specimen in Annex 47.
The receipt may not replace control copy T5.
Article 485
1. In the case of a consignment of goods accompanied by a control copy T5,
the competent authorities of the Member States shall permit suchconsignment and the control copy T5 to be divided before completion of
the procedure for which the form was issued. Consignments resulting from
such division may themselves be further divided.
2. Paragraph 1 shall be without prejudice to the application of Community
measures to products from intervention which are to be subjected to control of
use and/or destination and which are processed in another Member Statebefore being put to their final use and/or reaching their final destination.
3. The division referred to in paragraph 1 shall be carried out in accordance
with paragraphs 4 to 7. Member States shall have the right to derogate fromthese provisions in cases where all the consignments which result from the
division are to be put to their final use or are to reach their final destination in
the Member State where the division takes place.
4. The office at which the division takes place shall issue, in accordance
with Article 481, an extract of control copy T5 for each part of the dividedconsignment, using for this purpose a control copy T5.
Each extract shall contain inter alia the additional information shown in boxes
100, 104, 105, 106 and 107 of the initial control copy T5 and state the netmass and net quantity of the goods to which that extract applies. Box 106 ofeach extract shall show the registration number, and date, office and country
of issue of the initial control copy T5, using one of the following forms of
wording:
— Extracto del ejemplar de control: … (número, fecha, oficina y país de
expedición)
— Udskrift af kontroleksemplar: … (nummer, dato, udstedelsessted og land)
— Auszug aus dem Kontrollexemplar: … (Nummer, Datum, ausstellende
Stelle und Ausstellungslad)
—Απ(omikronacuteσπασµα τ(omikronυ αντιτύπ(omikronυ ελέγ(khi(omikronυ: … (αριθµ/omikronacuteς, ηµερ/omikronµηνία,
γραφεί/omikron και /khiώρα εκδ/omikronacuteσεως)
—Extract of control copy: … (Number, date, office and country of issue)
— Extrait de l’exemplaire de contrôle: … (numéro, date, bureau et pays de
délivrance)
— Estratto dell’esemplare di controllo: … (numero, data, ufficio e paese di
emissione)
— Uittreksel uit controle-exemplaar: … (nummer, datum, kantoor en land
van afgifte)!M1
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— Extracto do exemplar de controlo: … (número, data, estância, país de
emissão)
— Ote valvontakappaleesta: … (numero, päiväys, toimipaikka ja antomaa)
Utdrag ur kontrollexemplar: … (nummer och datum samt utfärdande
kontor och land)
— Utdrag ur kontrollexemplar: … (nummer och datum samt utfärdande
kontor och land).
5. The office where the division takes place shall state on the initial control
copy T5 that the form has been divided. It shall do this by entering one of the
following in the ‘control of use and/or destination’ box:
— … (número) extractos expedidos — copias adjuntas
— … (antal) udstedte udskrifter — kopier vedføjet
— … (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei
—… (αριθµ(omikronacuteς) εκδ(omikronθέντα απ(omikronσπάσµατα — συνηµµένα αντίγραφα
—… ( number) extracts issued — copies attached
— … (nombre) extraits délivrés — copies ci-jointes
— … (numero) estratti rilasciati — copie allegate— … (aantal) uittreksels afgegeven — kopieën bijgevoegd
— … (quantidade) extractos emitidos — cópias juntas
— annettuja otteita … (lukumäärä) — kopiot oheisina/… (antal) utfärdade
utdrag — kopior bifogas
— … (antal) utfärdade utdrag — kopior bifogas.
The initial control copy T5 shall be returned without delay to the address
shown under the heading ‘Return to’, accompanied by the copies of the
extracts issued.
The office where the division takes place shall keep a copy of the original
control copy T5 and the extracts which have been issued.
6. The originals of the extract control copies T5 together with the
documents relating to the procedure, if any, used shall accompany each partof the divided consignment.
7. The competent offices in the Member States of destination of the parts of
the divided consignment shall carry out, or cause to be carried out under theirresponsibility, controls as to the use and/or destination provided for orprescribed. They shall enter the appropriate particulars on the extracts and
return them, in accordance with Article 483 (3), to the address shown under
the heading ‘Return to’.
8. In the case of further division as provided for in paragraph 1, paragraphs
2 to 7 shall be applied mutatis mutandis .
Article 486
1. Control copy T5 may be issued retrospectively on condition that:
— the person concerned is not responsible for the failure to apply for or to
issue that document when the goods were dispatched or he can produce
evidence to the satisfaction of the competent authorities that the failure is
not due to negligence or habitual carelessness on his part,
— the person concerned furnishes proof that the control copy T5 relates to
goods in respect of which all the administrative formalities have been
completed,
— the person concerned produces the documents required for the issue of
the control copy T5,
— it is established to the satisfaction of the competent authorities that the
retrospective issue of control copy T5 cannot give rise to the securing offinancial benefits which would not be warranted in the light of any transit!B
!A1
!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 171
procedure used, the customs status of the goods and their use and/or
destination.
2. Where control copy T5 is issued retrospectively, it shall contain in red
one of the following phrases:
— Expedido a posteriori
— Udstedt efterfølgende
— Nachträglich ausgestellt—Εκδ(omikronθέν εκ των υστέρων
—Issued retroactively
— Délivré a posteriori
— Rilasciato a posteriori
— Achteraf afgegeven— Emitido a posteriori
— Annettu jälkikäteen — Utfärdat i efterhand
— Utfärdat i efterhand.In addition, the person concerned shall enter on such control copy T5 the
identity of the means of transport by which the goods were dispatched, thedate of departure and, if appropriate, the date on which the goods wereproduced at the office of destination.
3. Control copy T5 issued retrospectively may be annotated by the office of
destination only where that office establishes that the goods covered by the
document in question have been used for the purpose and/or have reached the
destination provided for or prescribed by the Community measure on theimportation, exportation or movement within the customs territory of the
Community of those goods.
4. Duplicate control copies T5, extract control copies T5, continuation
forms T5 bisand loading lists T5 may be issued where the originals have been
lost. The duplicate must bear in bold red letters the word ‘DUPLICATE’ aswell as the stamp of the office which issued the duplicate and the signature ofthe competent official.
Article 487
By way of derogation from Article 472 and unless otherwise stipulated in the
provisions relating to the relevant Community measure, each Member State
shall have the right to require proof that the goods have been used for thepurpose and/or have reached the destination provided for or prescribed to befurnished in accordance with a national procedure, provided that the goods do
not leave its territory before they have been used for the purpose and/or have
reached the destination provided for or prescribed.
Article 488
The competent authorities of each Member State may, within the scope of
their competence, authorize any person who fulfils the conditions laid downin Article 489 and who intends to consign goods in respect of which a controlcopy T5 must be made out (hereinafter referred as ‘the authorized consignor’)
not to present at the office of departure either the goods concerned or the
control copy T5 covering them.
Article 489
1. The authorization provided for in Article 488 shall be granted only to
persons:
(a) who frequently consign goods;(b) whose records enable the competent authorities to check on their
operations;
(c) who provide a guarantee, where the issue of a control copy T5 is
conditional upon a guarantee being provided;!B
!A1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 172
and
(d) who have not committed serious or repeated offences against of the
legislation concerned.
2. The competent authorities shall take the appropriate measures to ensure
that the guarantee referred to in paragraph 1 (c) is provided.
Article 490
The authorization issued by the competent authorities shall specify in
particular:
(a) the office or offices competent to act as offices of departure for
consignments;
(b) the period within which, and the procedure by which, the authorized
consignor is to inform the office of departure of the consignments to besent, in order that the office may carry out any necessary controls before
the departure of the goods;
(c) the period within which the goods must be presented at the office of
destination; this period shall be determined according to the conditions oftransport;
(d) the identification measures to be taken. To this end the competent
authorities may prescribe that the means of transport or the package or
packages shall bear special seals, accepted by the competent authorities
and affixed by the authorized consignor.
Article 491
1. The authorization shall stipulate that the box reserved for the office of
departure on the front of the control copy T5 declaration form:
(a) be stamped in advance with the stamp of the office of departure and be
signed by an official of that office;
or
(b) be stamped by the authorized consignor with a special metal stamp
approved by the competent authorities and conforming to the specimen inAnnex 62. The imprint of the stamp may be preprinted on the forms
where the printing is entrusted to a printer approved for that purpose.
The authorized consignor shall complete that box by indicating the date of
consignment of the goods and shall allocate a number to the declaration inaccordance with the rules laid down to that effect in the authorization.
2. The competent authorities may prescribe the use of forms bearing a
distinctive mark as a means of identification.
Article 492
1. The authorized consignor shall, not later than the time of dispatching the
goods, enter on the front of the duly completed control copy T5, in the box‘Control by office of departure’, where appropriate, particulars of the periodwithin which the goods must be presented at the office of destination and
references to the export documents as required by the Member State of
consignment, and the identification measures applied together with one of thefollowing endorsements in the box:
— Procedimiento simplificado— Forenklet fremgangsmåde— Vereinfachtes Verfahren—Απλ(omikronυστευµένη διαδικασία
—Simplified procedure
— Procédure simplifiée— Procedura semplificata— Vereenvoudigde regeling— Procedimento simplificado!B1993R2454 — EN — 01.01.1999 — 001.001 — 173
!A1
— Yksinkertaistettu menettely — Förenklat förfarande
— Förenklat förfarande.
2. After dispatch of the goods, the authorized consignor shall without delay
send the office of departure a copy of control copy T5, together with anyspecial document on the basis of which the control copy T5 was drawn up.
3. Where the office of departure carries out a control on the departure of a
consignment, it shall record the fact in the box ‘Control by office ofdeparture’ on the front of the control copy T5.
4. A control copy T5 duly completed and containing the indications
specified in paragraph 1 and signed by the authorized consignor shall be
deemed to have been issued by the office of departure which carried out theprior authentication of the forms in accordance with Article 491 (1) (a) orwhich is named in the imprint of the special stamp referred to in Article 491
(1) (b), for the purpose of providing proof that the goods referred to therein
have been used for the purpose and/or reached the destination specified.
Article 493
1. The authorized consignor shall:
(a) comply with the provisions of this Chapter and the conditions of the
authorization;
(b) take all necessary measures to ensure the safekeeping of the special
stamp or of the forms bearing the imprint of the stamp of the office of
departure or the imprint of the special stamp.
2. The authorized consignor shall bear all the consequences, in particular
the financial consequences, of any errors, omissions or other faults in the
control copies T5 which he draws up or in the performance of the procedures
incumbent upon him under the authorization provided for in Article 488.
3. In the event of the misuse by any person of control copy T5 forms
stamped in advance with the stamp of the office of departure or with the
special stamp, the authorized consignor shall be liable, without prejudice to
any criminal proceedings, for the payment of duties and other charges whichhave not been paid and for the repayment of any financial benefits which have
been wrongly obtained following such misuse unless he can satisfy the
competent authorities by whom he was authorized that he took the measuresrequired of him under paragraph 1 (b).
Article 494
1. The competent authorities may authorize the authorized consignor not to
sign control copy T5 forms bearing the special stamp referred to in Annex 62which are made out by an electronic or automatic data-processing system.
Such authorization shall be subject to the condition that the authorized
consignor has previously given those authorities a written undertakingacknowledging that he is liable, without prejudice to any criminal proceed-ings, for the payment of any duties and other charges which have not been
paid and for the repayment of any financial benefits which have been wrongly
obtained following the use of control copy T5 forms bearing the imprint of thespecial stamp.
2. Control copy T5 forms made out in accordance with paragraph 1 shall
contain in the box reserved for the signature of the declarant one of the
following endorsements:
— Dispensa de firma— Fritaget for underskrift
— Freistellung von der Unterschriftsleistung
—∆εν απαιτείται υπ(omikronγραφή
—Signature waived
— Dispense de signature
— Dispensa dalla firma
— Van ondertekening vrijgesteld— Dispensada a assinatura!B1993R2454 — EN — 01.01.1999 — 001.001 — 174
!A1
— Vapautettu allekirjoituksesta — Befriad från underskrift
— Befriad från underskrift.
Article 495
The forms set out in Annexes I, II and III to Commission Regulation (EEC)
No 2823/87 (1) which were in use prior to the date of entry into force of this
Regulation may continue to be used until stocks are exhausted and, at thelatest, until 31 December 1995.
TITLE III
CUSTOMS PROCEDURES WITH ECONOMIC IMPACT
CHAPTER 1
Common provisions
Section 1
Definitions
Article 496
For the purposes of this Title:
(a)supervising customs office means: the customs office empowered by the
customs authorities of each Member State issuing an authorization to
supervise the procedure, as indicated in the authorization;
(b)office of entry for the procedure means: the customs office or offices
empowered by the customs authorities of the Member State which issued
the authorization to accept declarations entering goods for the procedureor procedures, as indicated in the authorization;
(c)office of discharge means: the customs office or offices empowered by
the customs authorities of the Member State which issued the
authorization to accept declarations assigning goods, following entry
for a customs procedure with economic impact, to an acceptedcustoms-approved treatment or use, as indicated in the authorization.
Section 2
Authorizing use of the procedure — normal procedure
Article 497
1. Without prejudice to paragraph 3 and Articles 568, 656, 695 and 760, an
application for authorization to use a customs procedure with economicimpact (including applications for authorization to operate a customswarehouse or use the customs warehousing procedure), hereinafter referred
to as the ‘application’, shall be made out in writing.
It shall conform to the appropriate model in Annex 67. The applicant shall
provide in the application all the information required under the variousheadings listed in that model by heading number, as shown in Annexes 67/Ato 67/E, including the notes. The text of the notes need not, however, be
reproduced in the application. Applications shall be signed and dated.
Where the designated customs authorities consider that the information given
in the application is inadequate, nothing in this paragraph shall preclude itsrequiring the applicant to furnish additional information, nor its requiringother particulars needed for the application of provisions in fields other than
those governed by this Title.
(1) OJ No L 270, 23. 9. 1987, p. 1.!B1993R2454 — EN — 01.01.1999 — 001.001 — 175
2. The application shall refer to and be accompanied by originals or copies
of all supporting evidence or documents relating to particulars to be given inthe application whose presentation is necessary for its appraisal. It may beaccompanied by additional sheets where more extensive information is to be
provided. All such documents, evidence or additional sheets shall constitute
an integral part of the application they accompany. The number of annexesshall be indicated on the application.
3. On a case-by-case basis, the customs authorities may allow the holder of
an authorization to apply for its renewal or modification by written request,giving particulars of the earlier authorization and indicating any changes
which need to be made.
4. Without prejudice to the simplified procedures provided for in Articles
568, 656, 695 and 760, an application which does not fulfil the requirements
laid down by this Article and which is not presented in accordance with
Article 509, 555, 651, 691 and 750 shall be inadmissible.
Article 498
The lodging of an application signed by the applicant shall indicate that the
person concerned wishes to use the customs procedure applied for and,
without prejudice to the possible application of penal provisions, shall be
responsible, under the provisions in force in the Member States, for:
— the accuracy of the information given in the declaration,
— the authenticity of the documents accompanying it, and
— compliance with all the obligations relating to the customs procedure
applied for.
Article 499
1. Before issuing an authorization, the customs authorities competent to
grant it shall satisfy themselves that all the conditions for granting the
authorization are fulfilled.
2. An authorization shall not be granted where the application is inadmiss-
ible within the meaning of Article 497 (4).
Article 500
1. Without prejudice to Articles 568, 656, 695 and 760, an authorization to
use a customs procedure with economic impact as provided for in Article 85of the Code (including authorizations to operate a customs warehouse or use
the customs warehousing procedure), shall be made out on a model
conforming to the relevant provisions in Annexes 68/A to 68/E. It shall besigned and dated.
2. The applicant shall be notified that the authorization has been issued.
3. Without prejudice to the derogations provided for in Articles 556 (1) and
751 (1), authorizations shall take effect on the date of issue.
4. Authorizations may cover one or more entries for the procedure
concerned, as appropriate.
5. By way of derogation from paragraph 1, in the case of renewal or
modification of an authorization previously issued following an application
presented in accordance with Article 497 (3), the customs authorities, on a
case-by-case basis, may either adopt a decision indicating the boxes to bechanged by reference to the authorization being modified, or issue a newauthorization.
Article 501
1. Where one of the conditions for granting the authorization is not fulfilled,
the customs authorities shall reject the application.
2. The decision rejecting the application shall be set out in writing and shall
be communicated to the applicant, in conformity with Article 6 (3) of the
Code.!B1993R2454 — EN — 01.01.1999 — 001.001 — 176
Article 502
1. The customs authorities shall keep applications and their annexes,
together with any authorization issued.
2. Where an authorization is granted, the application, annexes and
authorization shall be kept for at least three years from the end of thecalendar year in which the authorization expires or, in the case of anauthorization to operate a customs warehouse or use the customs warehousing
procedure, for at least three years from the end of the calendar year in which
the authorization is cancelled or withdrawn.
3. Where an application is rejected or an authorization is annulled or
revoked, the application and either the decision rejecting the application or the
authorization, as the case may be, and all annexes shall be kept for at least
three years from the end of the calendar year in which the application wasrejected or the authorization was annulled or revoked.
CHAPTER 2
Customs warehousing
Section 1
General provisions
Subsection 1
Definitions and types of warehouse
Article 503
For the purposes of this Chapter:
(a)agricultural goods means goods covered by the Regulations referred to in
Article 1 of Council Regulation (EEC) No 565/80 (
1). Goods coming
under Council Regulation (EC) No 3448/93 (2)o rC o m m i s s i o n
Regulation (EC) No 1222/94 (3) shall be treated as agricultural goods;
(b)advance payment means: the payment of an amount equal to the export
refund before the goods are exported, where such payment is provided for
in Council Regulation (EEC) No 565/80;
(c)prefinanced goods means: any goods intended for export in the unaltered
state which are the subject of an advance payment, however described inthe Community rules permitting such payment;
(d)prefinanced basic product means: any product intended for export after
processing more extensive than the handling referred to in Article 532 in
the form of a processed product which is the subject of an advancepayment;
(e)processed goods means: any product or goods resulting from the
processing of a prefinanced basic product, however described in the
Community rules permitting advance payment.
Article 504
1. Without prejudice to paragraphs 2 and 3, customs warehouses in which
goods are stored under the customs warehousing procedure shall be classifiedas follows:
— type A: public warehouse conforming to the first indent of the second
paragraph of Article 99 of the Code under the responsibility of the
warehousekeeper,
— type B: public warehouse conforming to the first indent of the second
paragraph of Article 99 of the Code under the responsibility of eachdepositor, in accordance with Article 102 (1) of the Code, having regard
to the second sub-paragraph of Article 105 of the Code,!B
(1) OJ No L 62, 7. 3. 1980, p. 5.
(2) OJ No L 318, 20. 12. 1993, p. 18.
(3) OJ No L 136, 31. 5. 1994, p. 5.!M7
!B1993R2454 — EN — 01.01.1999 — 001.001 — 177
— type C: private warehouse conforming to the second indent of the second
paragraph of Article 99 of the Code where the warehousekeeper is thesame person as the depositor but is not necessarily the owner of thegoods,
— type D: private warehouse conforming to the second indent of the second
paragraph of Article 99 of the Code where the warehousekeeper is the
same person as the depositor but is not necessarily the owner of thegoods, the procedure referred to in Article 112 (3) of the Code beingapplied.
2. The customs warehousing procedure may also be applied in a private
warehouse conforming to the second indent of the second paragraph ofArticle 99 of the Code, where the warehousekeeper is the same person as thedepositor but is not necessarily the owner of the goods, under a system
permitting the warehousing of goods in storage facilities belonging to the
holder of the authorization in accordance with Article 98 (3) of the Code. Thissystem is classified as a type E warehouse.
3. Where a customs warehouse which is a public warehouse conforming to
the first indent of the second paragraph of Article 99 of the Code and is
operated by the customs authorities, this is classified as a type F warehouse.
4. A location cannot be approved as more than one customs warehouse at
the same time.
Subsection 2
Location of customs warehouses
Article 505
1. With the exception of type E and type F warehouses, a customs
warehouse shall consist of premises or any other defined location approved bythe customs authorities.
2. Where the customs authorities decide to operate a type F warehouse, they
shall designate the premises or location which constitute the warehouse. The
decision shall be published in the form used by the Member State forpublishing its administrative or legal instruments.
3. A place approved by the customs authorities as a ‘temporary storage
facility’ in accordance with Article 185 or operated by the customs authorities
may also be approved as a type A, type B, type C or type D warehouse or
operated as a type F warehouse.
Article 506
Type A, type C, type D and type E warehouses may also be approved as
victualling warehouses in accordance with Article 38 of CommissionRegulation (EEC) No 3665/87 (
1).
Subsection 3
Commercial policy measures
Article 507
Where Community acts provide that commercial policy measures are to apply
to:
(a) the release of goods for free circulation, they shall not apply when the
goods are entered for the customs warehousing procedure, nor for suchtime as the goods remain there;
(b) the introduction of goods into the customs territory of the Community,
they shall apply when non-Community goods are entered for the customs
warehousing procedure;!B
(1) OJ No L 351, 14. 12. 1987, p. 1.!C1
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 178
(c) the export of goods, they shall apply when Community goods are
exported from the customs territory of the Community after being enteredfor the customs warehousing procedure.
Section 2
Provisions concerning the granting of authorization
Article 508
The provisions of this Section shall apply to all types of warehouse except
type F .
Article 509
"M61.3The application for authorization shall be submitted, in
accordance with Article 497 and Annex 67/A, to the customs authoritiesdesignated by the Member State where the places to be approved as customs
warehouses are situated or, in the case of a type E warehouse, to the customs
authorities designated by the Member State where the warehousekeeper’smain accounts are kept.
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 oneMember 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 theagreement 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 supervisionof the procedure, the places of storage themselves and the goods entered forcustoms warehousing.
Article 510
1. Authorization may be granted only if the applicant shows that there is a
real economic need for warehousing and if the warehouse is intendedprincipally for the storage of goods; however, the goods may undergo usualforms of handling, inward processing or processing under customs control
under the conditions referred to in Articles 106 and 109 of the Code, provided
that such operations do not predominate over the storage of the goods.
2. For the purposes of Article 86 of the Code, the assessment of whether the
administrative costs of supervision and control of the customs warehouse arein proportion to the economic needs for customs warehousing shall takeaccount inter alia of the type of customs warehouse and the procedures which
may be applied therein.
3. Without prejudice to the derogations provided for in Annex 69a, retail
sales in the premises, storage area or any other defined location of a customs
warehouse shall not be allowed. This prohibition shall also apply to goodsplaced under the customs warehousing procedure in a type E warehouse.
Article 511
1. Authorizations shall be issued by the customs authorities designated by
each Member State in which an application has been presented under Article
509.
Authorizations shall take effect on the date of issue or on a later date if they so
provide. However, where an applicant is seeking authorization to operate a
private warehouse and the customs authorities exceptionally notifies him ofits agreement to issue such authorization in writing otherwise than by means
of the form referred to in Annex 68/A, the authorization shall take effect on
the date of such notification. A copy of the notification shall be annexed tothe authorization and shall form an integral part thereof.!B
!M6
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 179
2. Without prejudice to the rules governing annulment, revocation and
amendment, authorizations shall be for an unlimited period.
3. Authorizations shall specify inter alia the customs office responsible for
supervising the customs warehouse. They may also specify, where appropri-
ate, that goods which present a danger or are likely to spoil other goods or
which, for other reasons, require special facilities, must be placed in premisesspecially equipped to receive them.
In the case of a private warehouse, the authorization may also specify the
categories of goods which may be admitted to that warehouse.
4. Where the person concerned asks permission to present the goods or
declare them for the procedure at customs offices other than the supervisingoffice and the proper conduct of the operations would not be affected, thecustoms authorities may empower one or more offices to act as office(s) of
entry for the procedure.
Where more than one Member State is affected, the customs authorities which
issued the authorization shall send a copy to the other customs authoritiesconcerned.
Article 512
1. The economic need criterion referred to in Article 510 (1) shall be held to
be no longer fulfilled where the person concerned asks in writing for theauthorization to be revoked.
2. An authorization may also be revoked where the customs authorities
considers that the customs warehouse is not or is no longer sufficiently used to
warrant its existence.
Section 3
Entry of goods for the procedure
Article 513
1. Goods to be entered for the customs warehousing procedure and the
corresponding declarations of entry for the procedure shall be presented at the
supervising office or, where Article 511 (4) is applied, at an office of entry for
the procedure indicated in the authorization.
2. Where the second subparagraph of Article 511 (4) is applied, a copy or
additional sheet of the declaration referred to in paragraph 1 or a copy of the
administrative or commercial document used to enter the goods for the
procedure shall be sent by the office of entry for the procedure to thesupervising office as soon as release is granted. The name and address of thesaid office shall be indicated in box 44 of the declaration or on the
commercial or administrative document.
Where the office of entry for the procedure sees fit, it may ask the supervising
office to inform it of the arrival of the goods.
The provisions governing the customs warehousing procedure shall be
applicable from the date on which the office of entry for the procedure
accepts the declaration of entry for the procedure; such declaration shall also
be used for transport of the goods, which shall take place as soon as possible,and their introduction into the premises of the customs warehouse without
presentation to the supervising office.
This procedure shall not apply in a type B warehouse.3. The procedure referred to in paragraph 2 may also be used without a
request to that effect from the persons concerned, for reasons relating to theinternal administration of the customs offices, in particular the use of
computerized procedures.
Subsection 1
Normal procedure
Article 514
The declaration referred to in Article 513 shall be made in accordance with
Articles 198 to 252.!B1993R2454 — EN — 01.01.1999 — 001.001 — 180
Subsection 2
Simplified procedures
Article 515
The simplified procedures provided for in Article 76 of the Code shall apply
in accordance with Articles 268 to 274.
Article 516
The procedures provided for in Articles 514 and 515 shall also apply in
respect of the transfer of goods in a temporary storage facility referred to in
Article 505 (3) to the customs warehousing procedure.
Section 4
Operation of customs warehouses and the customs warehousing
procedure
Subsection 1
Stock records
Article 517
1. In type A, type C, type D and type E warehouses, the customs authorities
shall designate the warehousekeeper as the person required to keep the stockrecords referred to in Article 105 of the Code.
The stock records shall be made available to the supervising office to enable it
to carry out any checks.
2. In type B customs warehouses, the supervising office shall keep the
declarations of entry for the procedure or the administrative documents used
for such entry in order to monitor their discharge. Stock records shall not be
kept.
Without prejudice to other Community provisions governing the keeping of
customs documents, the supervising office may decide as part of its internal
administration how long such declarations will be kept there. Such time limit
may be extended.
Where the goods to which the declaration or document relates have not been
assigned to a customs-approved treatment or use within the time limit thesupervising office shall require that the goods be assigned such treatment or
use or that the initial declaration or document of entry for the procedure be
replaced by a new declaration reproducing all the particulars of the olddeclaration or old document.
3. In a type F warehouse, the customs records shall contain all the
information referred to in Article 520. The said records shall replace the stock
records referred to in Article 105 of the Code.
Article 518
Without prejudice to Article 517 (3), the supervising office shall not keep
stock records.
However, for administrative purposes it may keep a register of all declarations
accepted.
Article 519
Where records kept for commercial or tax purposes by the depositor contain
all the particulars necessary for supervision, taking into account the type ofcustoms warehouse and the procedures applicable for entry and discharge, and
such particulars are usable for the purposes of supervision, the customs
authorities shall approve those records as the stock records referred to inArticle 105 of the Code.!B1993R2454 — EN — 01.01.1999 — 001.001 — 181
Article 520
1. The stock records referred to in Article 105 of the Code shall contain all
the particulars necessary for the proper application and supervision of the
procedure.
They shall include:
(a) the information contained in boxes 1, 31, 37 and 38 of the declaration of
entry for the procedure;
(b) reference particulars of the declarations by means of which the goods are
assigned to a customs-approved treatment or use discharging the customswarehousing procedure;
(c) the date and reference particulars of other customs documents and all
other documents relating to entry and discharge;
(d) information enabling the goods to be monitored, including their location
and particulars of any transfer of goods between customs warehouseswithout termination of the arrangements;
(e) information concerning the common storage of goods referred to in
Article 524;
(f) any other details which may be needed to identify the goods;(g) information concerning the usual forms of handling to which the goods
are subject;
(h) information concerning the temporary removal of goods from the
premises of the customs warehouse.
2. The stock records of a type D warehouse shall contain, in addition to the
particulars listed in paragraph 1, the information referred to in the minimum
list provided for in Annex 37.
3. The stock records shall at all times show the current stock of goods which
are still under the customs warehousing procedure. At the times laid down bythe customs authorities, the warehousekeeper shall lodge at the supervisingoffice a list of the said stock.
4. Where Article 112 (2) of the Code applies, the customs value of the
goods before handling shall appear in the stock records.
5. Where the simplified (entry or discharge) procedures apply, the
provisions of this Article shall apply mutatis mutandis .
Article 521
1. Goods entered for the customs warehousing procedure in a type A, type C
or type D warehouse shall be entered in the stock records in accordance withArticle 107 of the Code at the time when they are physically placed in thecustoms warehouse, on the basis of particulars recognized or accepted by the
supervising office or the office of entry for the procedure, in accordance with
Article 513 (2).
2. Where goods are entered for the procedure in a type E warehouse, the
entry in the stock records referred to in paragraph 1 shall take place at thetime when they arrive at the storage facilities of the holder of theauthorization.
3. Where the customs warehouse also serves as a temporary storage facility
in accordance with Article 505 (3), the entry in the stock records referred to in
paragraph 1 shall take place:
— before expiry of the time limit set under Article 49 of the Code, where the
local clearance procedure referred to in Article 272 is applied in respect
of transfer from temporary storage to the customs warehousingprocedure,
— in other cases, at the time when the goods are released following the
lodging of the declaration entering the goods for the customs warehous-ing procedure.
4. Particulars relating to discharge of the procedure must be entered in the
stock records:
— by the time the goods leave the customs warehouse premises, where one
of the simplified procedures is applied,!B1993R2454 — EN — 01.01.1999 — 001.001 — 182
— at the time when the goods are released following presentation of a
declaration entering them for a customs-approved treatment or use, inother cases.
Subsection 2
Usual forms of handling
Article 522
1. The usual forms of handling referred to in Article 109 (4) of the Code
shall be those defined in Annex 69.
2. At the request of the declarant, in the cases where Article 112 (2) of the
Code applies, the Information Sheet INF 8 may be issued where goods placedunder the customs warehousing procedure, which have been submitted to theusual forms of handling, are declared for another customs approved treatment
or use.
The Information Sheet INF 8 shall be made out in an original and a copy on a
form complying with the model and provisions set out in Annex 70.
The Information Sheet INF 8 shall serve for the determination of the taxation
elements which should be taken into account.
To that effect, the supervising office, shall provide the information referred to
in Boxes 11, 12, and 13 endorse Box 15 and return the original of the
Information Sheet INF 8 sheet to the declarant.
Article 523
1. The person concerned must apply to the supervising office in writing, on
a case-by-case basis, for authorization to carry out usual forms of handlingbefore such handling is carried out.
2. Applications for authorization to carry out usual forms of handling must
provide all particulars necessary for application of the provisions governing
the customs warehousing procedures.
If the application is approved, the supervising office shall grant authorization
by endorsing the application to that effect and stamping it. In that case Article502 shall apply mutatis mutandis
3. Without prejudice to Article 522, an authorization to operate a customs
warehouse or, in the case of a type E warehouse, an authorization to use the
procedure, may indicate the usual forms of handling which are expected to becarried out under the procedure. In this case notification to the supervisingoffice, in the manner it shall determine, that handling is to be carried out shall
replace the application referred to in paragraph 1.
Subsection 3
Common storage of goods of different customs status
Article 524
1. Provided the proper conduct of operations is not thereby affected, the
supervising office shall allow Community goods and non-Community goods
to be stored in the same storage area.
2. Where common storage, as referred to in paragraph 1, makes it
impossible to identify at all times the customs status of each type of goods,it shall be permitted only if the goods are equivalent.
Equivalent goods are those falling within the same subheading of the
combined nomenclature, having the same commercial quality and the sametechnical characteristics.!B
!M5
!B
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!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 183
Subsection 4
Temporary removal
Article 525
1. Before temporarily removing goods from the premises of the customs
warehouse, the person concerned shall apply to the supervising office inwriting, on a case-by-case basis, for authorization to do so.
2. Applications for authorization to remove goods temporarily shall provide
all particulars necessary for the application of the provisions governing thecustoms warehousing procedure. If the application is approved, the supervis-ing office shall grant authorization by endorsing the application to that effect
and stamping it.
In that case Article 502 shall apply mutatis mutandis .
3. Authorizations to operate customs warehouses may indicate that goods
can be temporarily removed. In this case notification to the supervising office,
in the manner it shall determine, that the goods are to be temporarily removedshall replace the application referred to in paragraph 1.
4. Articles 522 and 523 shall apply where usual forms of handling are to be
carried out while the goods are temporarily absent from the warehouse.
Subsection 5
Transfer of goods between customs warehouses without termination of
the procedure
Article 526
1. To transfer goods between customs warehouses without termination of
the customs warehousing procedure, a form corresponding to the specimen
form, made out in accordance with Article 205, shall be used in accordance
with the procedure described in Annex 71.
2. The simplified procedure described in Annex 72 shall apply:
— where the customs warehouse from which the goods are dispatched is
authorized to use the local clearance procedure, as referred to in Article253 (3), and the customs warehouse in which the goods are to be placed isauthorized to use the simplified local clearance procedure for entry of
goods for the procedure, as referred to in Article 272,
or
— where the same person is responsible for both warehouses,
or
— where the stock records are interconnected by electronic means.3. Responsibility for goods transferred between warehouses shall pass to the
warehousekeeper of the customs warehouse in which the goods are to be
placed when he receives the goods and enters them in his stock records.
4. When the goods to be transferred have undergone usual forms of
handling and Article 112 (2) of the Code applies, the document referred to inparagraph 1 shall include the nature, customs value and quantitiy (SIC!
quantity) of the transferred goods, which would be taken into account in the
event of the incurrence of a customs debt if the goods concerned had notundergone the said handling.
5. Goods entered for the procedure cannot be transferred from one customs
warehouse to another without termination of the procedure where thewarehouse from or to which the transfer is made is a type B warehouse.!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 184
Subsection 6
Inventory
Article 527
The supervising office may, where it considers this necessary to ensure the
proper operation of the customs warehouse, require an inventory to be made
of all or some of the goods placed under the customs warehousing procedure,
periodically or otherwise.
Section 5
Discharge
Article 528
1. Where equivalent goods are stored in common, as referred to in Article
524 (2), goods declared for a customs-approved treatment or use may beconsidered to be either Community or non-Community goods, at the choice of
the person concerned.
In no case may application of the first subparagraph result in a given customs
status being assigned to a quantity of goods greater than the quantity actuallyhaving that status which is stored at the customs warehouse when the goods
declared for a customs-approved treatment or use are removed.
2. In the event of the total destruction or irretrievable loss of goods, the
portion of goods entered for the procedure which has been destroyed or lostshall be established by reference to the proportion of goods of the same typeunder the procedure on the premises of the customs warehouse at the time
when the destruction or loss occurred, unless the warehousekeeper can
produce evidence of the actual quantity of goods under the procedure whichwas destroyed or lost.
Section 6
Special provisions concerning Community agricultural products
Article 529
"M11.3Sections 1 to 5, excluding "M1Articles 522 3, shall apply to
prefinanced goods which are entered for the customs warehousing procedure
in accordance with Article 98 (1) (b) of the Code.
2. Without prejudice to the specific provisions adopted under the agriculture
rules, prefinanced goods may be stored in the same storage area as other
Community or non-Community goods pursuant to Article 524 (1) only if theidentity and customs status of each item can be established at all times.
Article 530
1. Where the declaration referred to in Article 513 (1) concerns prefinanced
goods, it shall be made on the form provided for in Article 205.
2. A copy of the document referred to in paragraph 1 shall constitute the
‘payment declaration’ provided for in Article 25 (1) of Commission
Regulation (EEC) No 3665/87.
3. The declaration shall be accompanied by all documents whose production
is necessary to enter the prefinanced goods for the procedure, including theexport licences or advance fixing certificates referred to in Commission
Regulation (EEC) No 3719/88 (
1).!B
(1) OJ No L 331, 2. 12. 1988, p. 1.!M1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 185
Article 531
1. Without prejudice to paragraph 2, the declaration referred to in Article
530 entering prefinanced goods for the customs warehousing procedure may
be accepted only after a security has been lodged in accordance with Article 6
of Council Regulation (EEC) No 565/80 and Article 31 (1) and (2) ofCommission Regulation (EEC) No 3665/87. Commission Regulation (EEC)No 2220/85 (
1) shall apply.
2. The customs authorities may allow the security referred to in paragraph 1
to be lodged after the declaration of entry for the procedure has been
accepted, on the conditions laid down in Article 31 (3) of Commission
Regulation (EEC) No 3665/87.
Article 532
Without prejudice to Commission Regulation (EEC) No 815/89 (2) concern-
ing coloured barley, prefinanced goods entered for the customs warehousingprocedure may undergo the forms of handling provided for in Article 28 (4) of
Commission Regulation (EEC) No 3665/87; the forms of handling are listed
in Annex 73.
Article 533
1. The customs warehousing procedure shall be discharged when an export
declaration is accepted.
2. Following acceptance of the export declaration the goods shall remain
under customs control until they leave the customs territory of theCommunity.
During this period the goods may be stored on the premises of a customs
warehouse without being under the customs warehousing procedure.
3. Application of this Article by the supervising office shall be without
prejudice to the verifications to be carried out by the competent authorities for
the purposes of the common agricultural policy.
Article 534
1. Prefinanced goods entered for the customs warehousing procedure shall
be declared for export using the form provided for in Article 205.
2. The declaration shall be accompanied by all the documents referred to in
Article 221
"M1 3
3. The date on which the goods leave the customs territory of theCommunity shall be noted on the back of the document referred to in
paragraph 1.
If, before leaving the customs territory of the Community, goods in respect of
which an export declaration has been accepted transit through part of thatterritory, the procedures laid down in Articles 6, 6a and 7 of Commission
Regulation (EEC) No 3665/87 shall apply.
4. Goods which have been assigned to a customs treatment considered
equivalent to export pursuant to Articles 34 and 42 of Commission Regulation
(EEC) No 3665/87 shall be considered to have left the customs territory of theCommunity.!B
(1) OJ No L 205, 3. 8. 1985, p. 5.
(2) OJ No L 86, 31. 3. 1989, p. 34.1993R2454 — EN — 01.01.1999 — 001.001 — 186
Section 7
Use of a customs warehouse without entry of goods for the procedure
Subsection 1
Community goods
Article 535
The processing of prefinanced basic products on the premises of a customs
warehouse shall be carried out in accordance with Article 4 of Council
Regulation (EEC) No 565/80.
Article 536
1. Where the customs authorities require Community goods other than those
referred to in Article 98 (1) (b) and (3) of the Code which are stored on the
premises of a customs warehouse to be listed in the stock records referred to
in Article 105 of the Code in accordance with Article 106 (3) of the Code, theentry must make clear their customs status.
2. Without prejudice to Article 524, the supervising office may lay down
specific methods of identifying such goods, with a view in particular to
distinguishing them from goods entered for the customs warehousing
procedure stored on the same premises.
3. The goods referred to in paragraph 1 may be used for usual forms of
handling, inward processing or processing under customs control.
Article 537
The following may be stored on the premises of a customs warehouse without
being entered for the customs warehousing procedure:
— goods which are required to remain under customs control in accordance
with Article 3 (6) of Commission Regulation (EEC) No 3665/87,
— goods temporarily present in the customs territory of the Community with
a view to their transhipment pursuant to Article 6a of the said Regulation.
Article 536 (1) and (2) shall apply to such goods.
Subsection 2
Non-Community goods
Article 538
1. This subsection shall apply to inward processing operations (suspension
system) or processing under customs control carried out on the premises ofcustoms warehouses of types A, C and D in which use of the local clearanceprocedure is authorized for entry for the procedure, re-export or release for
free circulation.
2. Where not otherwise provided in this subsection, the provisions laid down
for inward processing and processing under customs control shall apply to:
— inward processing operations using the drawback system,— inward processing operations (suspension or drawback system) or
processing under customs control carried out on the premises ofwarehouses of types B or F , or on premises used for the storage of
goods placed under the customs warehousing procedure in a type E
warehouse,
— operations to be carried out on the premises of type A, C or D warehouses
not fulfilling the conditions laid down in paragraph 1.!B
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Article 539
The customs authorities shall withhold authorization to use the simplified
procedures referred to in this subsection where the necessary guarantees for
the proper conduct of the operations are not afforded. The customs authorities
may withhold authorization from persons who do not frequently carry outinward processing operations or processing under customs control, without
prejudice to Article 510.
Article 540
Processing operations carried out under the inward processing procedure or
the procedure for processing under customs control on the premises of acustoms warehouse referred to in Article 538 (1) shall not take place until theauthorization referred to in Article 556 or 651 has been granted.
The authorization must specify the customs warehouse (indicating type)
where the operations will be carried out.
Article 541
1. To use the procedures provided for in this subsection, the holder of the
authorization shall keep either ‘inward processing records’ or ‘records ofprocessing under customs control’ as appropriate, as referred to in Articles556 (3) and 651 (3), which shall also contain the reference particulars of the
authorization.
2. For the purpose of drawing up the bill of discharge referred to in Article
595 or Article 664, a reference to the entries specified in paragraph 1 shall
replace the reference to the declarations and documents referred to in Article595 (3) or Article 664 (3).
3. Entries in the ‘inward processing records’ or ‘records of processing under
customs control’ shall allow the customs authorities to monitor the precise
situation of all goods or products under one of these procedures at any time.
Article 542
1. Where goods are placed under the inward processing procedure or the
procedure for processing under customs control at the time when they arebrought onto the premises of the customs warehouse, the local clearance
procedure referred to in Article 276 shall apply.
2. The entry in the inward processing records or records of processing under
customs control shall refer to the document under which the goods were
carried.
Article 543
1. Where goods already on the premises of a customs warehouse are placed
under the inward processing procedure or the procedure for processing under
customs control, the local clearance procedure referred to in Article 276 shall
apply.
2. The customs warehousing procedure shall be discharged by entry in the
inward processing records or records of processing under control, as the casemay be. The reference particulars of such entry shall be recorded in the stockrecords of the customs warehouse.
Article 544
1. Where compensating products or goods in the unaltered state which have
been placed under the inward processing procedure on the premises of a
customs warehouse or processed products or goods in the unaltered statewhich have been placed under the procedure for processing under customs
control on the premises of a customs warehouse are placed under the customs
warehousing procedure, the local clearance procedure referred to in Article272 shall apply.
2. The inward processing procedure and procedure for processing under
customs control shall be discharged by entry in the stock records of the
customs warehouse. Reference particulars of such entry shall be recorded in
the inward processing records or records of processing under customs control,as the case may be.!B1993R2454 — EN — 01.01.1999 — 001.001 — 188
3. The indications provided for in Article 610 shall be entered in the stock
records of the customs warehouse.
Article 545
1. Where the inward processing procedure or the procedure for processing
under customs control is discharged at the time when the compensatingproducts, processed products or goods in the unaltered state are removed from
the premises of the customs warehouse by the re-export of those products or
goods, the local clearance procedure referred to in Article 283 shall apply.
2. Where the inward processing procedure or the procedure for processing
under customs control is discharged at the time when the compensating
products, processed products or goods in the unaltered state are removed fromthe premises of the customs warehouse by the release for free circulation ofthose products or goods, the local clearance procedure referred to in Articles
263 to 267 shall apply.
3. Where the inward processing procedure or the procedure for processing
under customs control is discharged at the time when the compensating
products, processed products or goods in the unaltered state are removed from
the premises of the customs warehouse by their entry for a procedure otherthan release for free circulation or re-export, the normal or simplifiedprocedures laid down for that purpose shall apply.
4. The removal of compensating products, processed products or goods in
the unaltered state from the premises of a customs warehouse need not beentered in the stock records of the customs warehouse.
Article 546
Articles 544 (2) and 545 (2) and (4) shall be without prejudice to the
application of Articles 121, 122, 135 and 136 of the code concerning the
application of charges to goods or products placed under the inward
processing procedure or the procedure for processing under customs control.
Article 547
1. Provided the proper conduct of operations is not affected, the customs
authorities shall allow non-Community goods placed under the customs
warehousing procedure and import goods or compensating products placed
under the inward processing procedure to be stored together in the samestorage facilities.
2. Where the status of goods placed under the customs warehousing
procedure or of compensating products or goods in the unaltered state placed
under the inward processing procedure is assigned to goods, those goods shallbe subject to all provisions governing the procedure in question, including in
particular those concerning charges and the collection of compensatory
interest.
3. Articles 524 (2) and 528 (1) and (2) shall apply mutatis mutandis .
Section 8
Exchange of information
Article 548
Pursuant to this Chapter each Member State shall inform the Commission of
the general measures as regards:
— determination of the customs authorities pursuant to Article 509,
— Article 104 of the Code,
— Article 106 (3) of the Code,— Article 513 (3).
The Commission shall publish this information in the C series of the Official
Journal of the European Communities .!B
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CHAPTER 3
Inward processing
Section 1
General provisions
Article 549
For the purposes of this Chapter:
(a)main compensating products means: the compensating products for the
production of which the use of the inward processing procedure wasauthorized;
(b)secondary compensating products means: compensating products other
than the main compensating products which are a necessary by-product
of the processing operation;
(c)losses means: the proportion of the import goods destroyed and lost
during the processing operation, in particular by evaporation, desiccation,venting as gas or leaching;
(d)quantitative scale method means: calculation of the proportion of import
goods incorporated in the various compensating products by reference tothe quantity of the import goods;
(e)value scale method means: calculation of the proportion of import goods
incorporated in the various compensating products by reference to the
value of the compensating products;
(f)operators means: persons who carry out all or part of the processing
operations;
(g)equivalent compensation means: the system which, in accordance with
Article 115 (1) (a) of the Code, allows the compensating products to beobtained from equivalent goods, which must fulfil the conditions laiddown in Article 569 (1);
(h)prior exportation means: the system which, in accordance with Article
115 (1) (b) of the Code, allows compensating products obtained from
equivalent goods to be exported from the customs territory of the
Community before the import goods are entered for the procedure usingthe suspension system;
(i)triangular traffic means: the system whereby the import goods are
entered for the procedure in the Community at a customs office other
than the one at which the prior exportation of the compensating products
took place;
(j)period for re-exportation means: the time by which the products must
have been assigned to one of the customs-approved treatments providedfor under Article 89 of the Code;
(k)monthly aggregation means: application of the second subparagraph of
Article 118 (2) of the Code in respect of periods for re-exportation whichbegin to run during a given calendar month;
(l)quarterly aggregation means: application of the second subparagraph of
Article 118 (2) of the Code in respect of periods for re-exportation which
begin to run during a given quarter.
Article 550
"C2The goods referred to in Article 114 (2) (c) of 3the Code which can
be used as production accessories are listed in Annex 74.!B1993R2454 — EN — 01.01.1999 — 001.001 — 190
Section 2
Authorizing use of the procedure — normal procedure
Article 551
1. An authorization to use the suspension system shall be granted only
where the applicant has the actual intention of re-exporting the main
compensating products from the customs territory of the Community. In that
case use of the suspension system may be authorized for all the goods to beprocessed.
2. An authorization for use of the drawback system shall be granted only in
the cases referred to in Article 124 of the Code, where opportunities exist for
export of the main compensating products from the customs territory of the
Community.
3. Where the conditions for use of both systems are fulfilled, the applicant
may request that the authorization be for either the suspension system or the
drawback system.
4. For the purposes of Article 117 (b) of the Code, the customs authorities
shall stipulate the means of identifying the import goods in the compensating
products or shall take the necessary measures to verify that the conditions laid
down for the proper conduct of operations under the equivalent compensationsystem are satisfied.
The customs authorities shall make use in particular of following means, as
appropriate:
(a) the indication or description of special marks or manufacturers’ numbers;(b) the affixing of plumbs, seals, clip-marks or other distinctive marks;(c) the taking of samples, illustrations or technical descriptions;(d) the carrying out of analyses;(e) the examination of stock records or other supporting documents relating
to the transaction under consideration which show clearly that thecompensating products have been manufactured from the import goods.
Article 552
1. Without prejudice to Article 553 (4), the economic conditions laid down
in Article 117 (c) of the Code shall be considered satisfied inter alia where:
(a) the processing consists of one of the following, referred to by the
appropriate code:
(i) operations carried out under a job-processing contract concluded
with a person established in a third country. ‘Job processing’ meansany processing of import goods directly or indirectly placed at the
disposal of the holder of the authorization which is carried out
according to the specifications and on behalf of a principalestablished outside the customs territory, generally against paymentof processing costs alone (code 6201);
(ii) operations involving goods of a non-commercial nature (code 6202);
(iii) repairs, including overhaul and adjustments (code 6301);(iv) usual forms of handling intended to preserve goods, improve their
appearance or marketable quality or prepare them for distribution orresale (code 6302);
(v) operations in which the value of the goods, by eight-digit CN
code, does not exceed ECU 300 000 per applicant and per calendar
year, irrespective of the number of operators carrying out theprocessing operation.!B
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However, the value limit for goods and products listed in Annex 75
shall be ECU 150 000.
The said value shall be the customs value of the goods estimated on
the basis of the particulars known and the documents presented at the
time when the application is lodged.
This sub-point may be waived in respect of particular import goods
in accordance with the Committee procedure (code 6400);
(vi) processing of durum wheat falling within CN code 1001 10 90 to
produce pasta falling within CN codes 1902 11 00 and 1902 19(code 6203);
(vii)further processing operations referred to in Article 557, other than
those listed in points (i) to (vi) (code 6303);
(b) no goods comparable to the goods to be processed are produced in the
Community (code 6101);
‘Comparable goods’ means goods falling within the same eight-digit CN
code, being of the same commercial quality and having the same
technical characteristics, having regard to the compensating products tobe obtained;
(c) comparable goods as defined in paragraph (b) are not produced in the
Community in sufficient quantity (code 6102);
(d) comparable goods as defined in paragraph (b) cannot be made available
to the applicant within a suitable time by producers established in the
Community. Such goods shall be considered unavailable within a‘suitable time’ where producers established in the Community cannotmake them available to the operator in time for the proposed commercial
operation to be carried out, despite a request having been made to them in
good time (code 6103);
(e) comparable goods as defined in paragraph (b) are produced in the
Community but cannot be used for one of the following reasons:
(i) their price
"C2would make the proposed commercial operation
economically impossible 3(code 6104).
In deciding whether the price of comparable goods produced in the
Community "C1would make the proposed commercial operation
economically impossible, 3it shall be necessary to take account
inter alia of the impact that the use of Community-produced goods
would have on the cost price of the compensating product and henceon the disposal of the product on the third-country market, having
regard to:
— 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, including any refunds or
other amounts applying under the common agricultural policy.
Conditions of sale, in particular payment terms, and proposed
delivery terms for the Community goods shall also be taken into
account when comparing prices,
— the price obtainable for the compensating products on the
third-country market, as ascertained from commercial cor-
respondence or other information;
(ii) they do not have the quality or characteristics necessary for the
operator to produce the required compensating products (code 6105);
(iii) they do not conform to the expressly stated requirements of the
third-country purchaser of the compensating products (code 6106);
(iv) the compensating products must be obtained from import goods in
order to comply with provisions concerning the protection of
industrial or commercial property rights (code 6107);
(f) the applicant for an authorization in respect of a particular type of goods
to be entered for the procedure within a given period:
(i) during the period in question, obtains 80 % of his total requirements
for such goods incorporated in the compensating products in the!M8
!B
!M11993R2454 — EN — 01.01.1999 — 001.001 — 192
customs territory of the Community in the form of comparable
goods, as defined in point (b), produced in the Community.
To make use of this provision, the applicant must supply the customs
authorities with supporting documents that enable those authorities
to satisfy themselves that the intended procurement of Communitygoods may be reasonably carried out. Such supporting documents, tobe annexed to the application, may take the form, for example, of
copies of commercial or administrative documents which refer to
procurement in an earlier reference period, or orders or intendedprocurement for the period under consideration.
Without prejudice to Article 87 (2) of the code, the customs
authorities shall, where appropriate, check that the percentage iscorrect at the end of the period in question (code 7001);
(ii) is trying to guard against real supply problems, proven to the
satisfaction of the customs authorities, for that type of goods, and the
proportion of supplies of goods produced in the Community is lower
than the percentage indicated in paragraph (i) (code 7002);
(iii) satisfies the customs authorities that he is taking the necessary steps
to obtain goods for processing in the Community, but has met with
no response from Community producers (code 7003);
(iv) is building civil aircraft for delivery to airline companies (code
7004);
(v) is carrying out repair, modification or conversion of civil aircraft
(code 7005);
(vi) is building satellites or parts of satellites (code 7006).
2. Paragraph 1 (f) (i) shall not apply to goods listed in Annex II to the
Treaty.
3. The applicant shall indicate in his application the reasons for which the
economic conditions are considered to be fulfilled within the meaning ofparagraph 1.
Article 553
1. In exceptional circumstances, where the applicant considers the
economic conditions to be fulfilled for reasons other than those listed in
Article 552, he shall state the said reasons in his application (code 8000).
2. Where the customs authorities consider that the economic conditions are
fulfilled in cases other than those provided for in Article 552, theauthorization shall be granted for a limited period, which may not exceednine months.
The particulars of the application concerning economic conditions shall be
communicated to the Commission within a month of the issue of theauthorization. The Commission shall inform the other Member States thereof.
The customs authorities may, at the request of the holder of the authorization,
extend the period of validity of the latter where relevant provisions have not
been adopted in good time in accordance with the Committee procedure.
3. Where the customs authorities consider that consultation at Community
level is advisable in order to ensure that the economic conditions enabling an
authorization to be issued are fulfilled, the Member State of the authorities
shall submit the case to the Commission, which shall inform the otherMember States thereof.
If the customs authorities do not consider it advisable to issue an authorization
before consultation has taken place at Community level, they shallcommunicate particulars of the application as soon as possible.
If the customs authorities consider the authorization can be issued before the
consultation, paragraph 2 may be applied mutatis mutandis .!M1
!B
!M1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 193
!M4
4. Where the facts lead the customs authorities or the Commission to
consider that, even in one of the situations referred to in Article 552 (1), use
of the procedure might adversely affect the essential interests of Communityproducers, the following procedure shall apply.
The customs authorities shall send the application and supporting documents
to the Commission without delay.
When the Commission receives the consultation file it shall send an
immediate acknowledgement to the Member State concerned and shall inform
the other Member States.
Where a new authorization is issued or an existing authorization is renewed in
respect of goods of the kind involved in the consultation, the customs
authorities shall inform the applicant that a consultation procedure has been
initiated and notify him of the possible consequences.
Where the Commission, having examined a case submitted to it for its
appraisal, considers that use of the procedure might adversely affect the
essential interests of Community producers, it shall submit a draft Decision tothe Committee without delay. The Committee shall adopt its Decision inaccordance with the procedure referred to in Article 249 of the Code.
The said Decision shall be notified to the Member States, which shall take
account of it in the issuing of new authorizations. If the Commission’ sdecision is likely to affect authorizations issued previously and for which the
economic conditions are considered not to be satisfied, or to be no longer
satisfied, Articles 8, 9 and 10 of the Code shall apply.
Article 554
In assessing the economic conditions, the following shall not in themselves be
taken as grounds for granting the authorization:
(a) the fact that the Community producer of comparable goods which could
be used to carry out the processing operations is an undertaking in
competition with the person applying to use the procedure;
(b) the fact that the goods are produced in the Community by a single
undertaking.
Article 555
1. The application shall be made in conformity with Article 497 and in
accordance with the specimen in Annex 67/B, and presented by the person to
whom the authorization may be granted under Articles 86, 116 and 117 of theCode.
2. (a) The application shall be presented to the customs authorities
designated by the Member State where the processing operation isto be carried out.
(b) Where it is expected that successive processing operations will be
carried out by or on behalf of the applicant in different MemberStates, application for a single authorization may be made.
In this case, the application, which shall include all particulars of the
sequence of operations and the exact places where they will be
carried out, shall be presented to the customs authorities of theMember State where the first such operation will be carried out.
3. Where processing is to be carried out under a job-processing contract
between two persons established in the Community, the application shall belodged by or on behalf of the principal.
4. For the purposes of the second sentence of Article 117 (a) of the Code,
‘imports of a non-commercial nature’ means imports of goods referred to inArticle 1 (6).
Article 556
1. Without prejudice to Article 568, the authorization shall be issued by the
authorities to which the application was presented under Article 555 (2) and
shall be made out in conformity with Article 500 and in accordance with the
specimen in Annex 68/B.!B1993R2454 — EN — 01.01.1999 — 001.001 — 194
By way of derogation from Article 500 (3) and in duly substantiated
exceptional cases, the customs authorities may issue a retroactive auth-orization. However, the retrospective effect of such authorization may not goback beyond the time when the application was lodged.
2. Where Article 555 (2) (b) applies, the authorization may not be issued
without the agreement of the customs authorities designated by the MemberStates in which the places indicated in the application are located. Thefollowing procedure shall apply:
(a) the customs authorities to which the application was presented, after
satisfying themselves that the economic conditions can be consideredfulfilled in respect of the planned operation, shall communicate the
application and the draft authorization to the customs authorities of the
other Member States concerned; the said draft shall include at least therate of yield, the approved methods of identification, the customs officesreferred to at
"C2point 11 of the specimen authorization in Annex
68/B3, any simplified procedures used for entry for the procedure,
transfer or discharge and the rules to be observed inter alia as regards
notification to the supervising office;
(b) the customs authorities having received notification shall transmit any
objections as soon as possible, and in any case within two months of the
date of communication of the application and draft authorization;
(c) the customs authorities referred to in subparagraph (a), after taking the
necessary steps to ensure payment of the customs debt which may be
incurred in respect of the import goods, may issue the authorization ifthey have received no information concerning the existence of objectionsto the draft authorization within the period referred to in subparagraph
(b);
(d) the Member State issuing the authorization shall send a copy thereof to
all the Member States referred to above.
Authorizations issued in this way shall be valid only in the Member States
referred to above.
The Member States shall communicate to the Commission the names and
addresses of the customs authorities designated to receive the application and
the draft authorization mentioned in subparagraph (a). The Commission shall
inform the other Member States accordingly.
3. To ensure correct application of the provisions governing the procedure,
the customs authorities may require the holder for the purposes of facilitating
controls, to keep or ensure the keeping of stock records, hereafter called
‘inward processing records’ which indicate the quantities of import goodsentered for the procedure and of compensating products obtained, and allparticulars needed for the monitoring of the operations and the correct
calculation of any import duties which may be payable.
The ‘inward processing records’ shall be made available to the supervising
customs office to enable it to carry out the checks necessary for the proper
implementation of the procedure. Where the processing operations are being
carried out in two or more establishments, the stock records shall at all timesshow the information pertaining to the implementation of the procedure ineach establishment.
Where the records kept by the holder for commercial purposes allow
supervision of the procedure they shall be recognized by the customsauthorities as valid ‘inward processing records’ within the meaning of thepreceding subparagraph.
4. Except when other satisfactory verification arrangements have been
jointly agreed by the customs authorities by means of the consultationprocedure which must take place prior to the single authorization referred toin paragraph 2, information sheet INF 9, consisting a form corresponding to
the specimen and indications set out in Annex 75 A, shall be used where
import goods are imported before export of the compensating productsobtained from the equivalent goods.
5. Information sheet INF 9 shall comprise an original and three copies
which shall be presented together at the customs office where the entry
formalities are carried out.!B
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Information sheet INF 9 shall be made out in respect of the quantity of
compensating products corresponding to the quantity of import goods enteredfor the procedure. Where it is planned to export the goods in successiveconsignments, more than one INF 9 sheet may be made out.
6. Article 601 (3) shall apply mutatis mutandis .
7. Where the declaration entering the import goods for the procedure is
presented at the office of entry for the procedure an INF 9 sheet shall be
presented.
Where the office of entry for the procedure accepts the declaration entering
the goods, it shall endorse box 9 of the INF 9 sheet, send copy 1 to thesupervising customs office and return the original and the other copies to the
declarant.
8. The export declaration in respect of the compensating products obtained
from the equivalent goods shall be accompanied by the original copies 2 and 3of the INF 9 sheet.
Where the customs office of discharge accepts the export declaration it shall
indicate the quantity of compensating products exported and the date ofacceptance. It shall send copy 3 to the supervising customs office without
delay, return the original to the declarant and retain copy 2.
Article 557
Where Article 556 (2) does not apply and compensating products are to be
obtained from other compensating products obtained under an authorizationalready issued, the person carrying out the further processing operations orhaving them carried out must submit a fresh application conforming to Annex
67/B, giving reference particulars of the authorization already issued.
"M8 3
Article 558
1. The period of validity of the authorization shall be set by the customs
authorities, having regard to the economic conditions and the specific needsof the applicant.
Where the period of validity exceeds two years, the conditions on the basis of
which the authorization was issued shall be reviewed periodically at intervals
specified in the authorization. The said intervals shall not exceed 24 months.
2. By way of derogation from paragraph 1, the period of validity of an
authorization to use the procedure in respect of products referred to in Article
560 (2) shall not exceed three months.
Article 559
1. When issuing the authorization the designated customs authorities shall
specify the period within which the compensating products must bere-exported in accordance with Article 118 of the Code, taking into accountthe time required to carry out the processing operations as indicated in the
authorization for a given quantity of goods, the quantity of import goods
authorized for the procedure, and the time required to assign the compensat-ing products to a customs-approved treatment or use.
2. Where the circumstances so warrant, the period specified for re-
exportation may be extended even when that originally set has expired.
Article 560
1. Without prejudice to paragraph 2, in the case of agricultural products of
the kind referred to in Article 1 of Council Regulation (EEC) No 565/80which are to be re-exported in the form of processed products or goods withinthe meaning of Article 2 (b) or (c) of that Regulation, the period for
re-exportation shall not exceed six months.!M4
!B
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2. In the case of products referred to in Article 1 of Council Regulation
(EEC) No 804/68 (1) which are intended for the manufacture of products
referred to in that Article or goods referred to in the Annex to the saidRegulation, the period for re-exportation shall not exceed four months.
3. Where live animals undergo inward processing, the period for
re-exportation shall, in the case of fattening (including slaughter whererelevant), not exceed three months in the case of animals falling within CNcodes 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.
Article 561
1. In the case of prior exportation the customs authorities shall specify the
period referred to in Article 118 (3) of the Code taking account of the time
required for the procurement and transport to the Community of the importgoods.
2. The period referred to in paragraph 1 shall not exceed:— three months in the case of goods subject to a price-regulating
mechanism,
— the period of validity of the import licence issued in accordance with
Commission Regulation (EEC) No 2630/81 (
2) in the case of raw sugar
falling within CN code 1701 11 or 1701 12,
— six months in the case of all other goods. This period may, however, be
extended where the holder of the authorization submits a reasonedrequest, 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 562
1. The periods referred to in Articles 559 and 560 shall run from the date of
acceptance of the declaration entering the goods for the procedure or, underthe drawback system, of the declaration for release for free circulation.
2. The periods specified in accordance with Article 561 shall run from the
date of acceptance of the export declaration.
Article 563
1. Monthly or quarterly aggregation shall be authorized by the customs
authorities duly empowered by the Member State where the authorization is
applied for, where the import goods are expected to be entered for theprocedure for processing and re-exportation in the form of compensating
products on a regular basis, so that the period for re-exportation will be more
or less constant.
2. In the case of monthly aggregation, all periods for re-exportation
beginning to run in a given month shall expire on the last day of the calendarmonth during which the period for re-exportation relating to the final entry for
the procedure in the month in question would expire.
3. In the case of quarterly aggregation, all periods for re-exportation
beginning to run in a given quarter shall expire on the last day of the quarter
during which the period for re-exportation relating to the final entry for theprocedure in the quarter in question would expire.!B
(1) OJ No L 148, 28. 6. 1968, p. 13.
(2) OJ No L 258, 11. 9. 1981, p. 16.!M6
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4. Monthly or quarterly aggregation shall be applied having regard to the
examples in Annex 76.
Article 564
1. Where monthly aggregation is authorized for the agricultural products
referred to in Article 560 (1), the periods for re-exportation referred to in
Article 563 (2) shall expire no later than the last day of the fifth calendarmonth following that for which aggregation was authorized.
2. Where monthly aggregation is authorized for the agricultural products
referred to in Article 560 (2), the periods for re-exportation shall expire no
later than the last day of the third month following that for which aggregation
was authorized.
3. Where quarterly aggregation is authorized for the agricultural products
referred to in Article 560 (1), the periods for re-exportation referred to in
Article 563 (3) shall expire no later than the last day of the quarter following
that for which aggregation was authorized.
4. Quarterly aggregation shall not be authorized for the products referred to
in Article 560 (2).
Article 565
The periods referred to in Articles 563 and 564 shall run from the date of
acceptance of the declaration entering the goods for the procedure.
Article 566
1.
"C1Subject to Article 567, the rate of yield as defined in Article 114
(2) (f) of the Code 3or the method of determining such rate referred to in
Article 119 of the Code shall as far as possible be set on the basis of
production data and shall be identifiable in the records of the operator’s
undertaking.
2. The rate, or method of determining the rate, shall be set in accordance
with paragraph 1 and shall be subject to retrospective verification by the
customs authorities.
Article 567
1. The standard rates of yield referred to in paragraph 2 shall apply only to
import goods of sound, genuine and merchantable quality which conform to
any standard quality laid down in Community legislation.
2. The standard rates of yield shown in column 5 of Annex 77 shall apply to
inward processing operations carried out on the import goods listed in column1 of that Annex which result in the production of the compensating products
listed in columns 3 and 4.
Section 3
Authorizing use of the procedure — simplified procedure
Article 568
1. This Article shall apply where processing operations are to take place in a
single Member State, except in cases where the equivalent compensation
system is to be used.
2. Where the simplified procedures for entry for the procedure laid down in
Article 76 of the Code are not applied, and in the cases referred to in Article552 (1) (a), any customs office empowered by the customs authorities to grant
authorizations using the simplified procedure shall allow the lodging of the
declaration of entry for the procedure, under the suspension system, or thedeclaration for release for free circulation, under the drawback system, toconstitute an application for authorization.
In this case acceptance of the declaration shall constitute the authorization,
the said acceptance remaining in any event subject to the conditions governing
the granting of the authorization.!B
!M1
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3. Declarations presented under paragraph 2 shall be accompanied by a
document made out by the declarant containing the following information, asnecessary, unless such information can be entered in box 44 of the form usedfor the declaration itself:
(a) where the person applying to use the procedure is not the same as the
declarant, the name or business name and address of the applicant;
(b) where the operator is not the same as the applicant or declarant, the name
or business name and address of the operator;
(c) the nature of the processing operation;
(d) the trade and/or technical description of the compensating products;
(e) the estimated rate of yield or, where appropriate, the method by which
that rate is to be determined;
(f) the estimated period for re-exportation;
(g) the place where it is intended to carry out the processing operation.
Article 498 shall apply mutatis mutandis .
4. Article 502 shall apply mutatis mutandis .
Section 4
Equivalent compensation and prior exportation
Subsection 1
Equivalent compensation under the suspension system and the drawback
system
Article 569
1. Without prejudice to paragraph 2 and Article 570 (1), where use is to be
made of equivalent compensation, the equivalent goods must fall within thesame eight-digit subheading of the combined nomenclature code, be of the
same commercial quality and have the same technical characteristics as the
import goods.
2. Special provisions, set out in Annex 78, shall apply in respect of the
goods referred to in that Annex.
3. Use of equivalent compensation shall be possible only where it has been
requested by the person concerned in the application and where the
authorization specifies the factors referred to in paragraph 1 common to the
equivalent goods and the import goods, and the means by which these may bechecked.
4. Where the authorization provides for use of equivalent compensation, the
specific measures to be taken in order to ensure compliance with theprovisions applying to that system shall be indicated in the authorization.
5. Where the authorization does not specify use of equivalent compensation
but the holder of the authorization wishes to use that system, the said holdershall apply for the authorization initially granted to be modified. Theapplication shall be made out in accordance with Article 497.
Article 570
1. Where the circumstances so warrant, the customs authorities may allow
the equivalent goods to be at a more advanced stage of manufacture than theimport goods, provided that the essential part of the processing to which the
said equivalent goods are subjected is carried out in the undertaking of the
holder of the authorization or in the undertaking where the operation is beingcarried out on his behalf.
2. The person concerned shall in every case make it possible for the customs
authorities to identify the factors referred to in Article 569 (1) before he canuse the equivalent compensation system.!B
!M1
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Article 571
1. In the case of equivalent compensation without prior exportation, the
change in customs status of the import goods and the equivalent goods,
referred to in Article 115 (3) of the Code, shall take place at the time of
acceptance of the declaration discharging the procedure. However, where theholder of the authorization puts the import goods on the Community marketeither in the unaltered state or in the form of compensating products before
the procedure has been discharged, the change in customs status of the import
goods and the equivalent goods shall take place at the time the goods are puton the market.
2. The change in customs status referred to in paragraph 1 shall not alter the
origin of the exported goods.
3. In the event of the total destruction or irretrievable loss of goods in the
unaltered state or compensating products the proportion of import goods
destroyed or lost shall be calculated by reference to the proportion of import
goods in stocks of goods of the same kind held by the holder of theauthorization at the time when the destruction or loss occurred, unless he canproduce evidence of the actual quantity of import goods destroyed or lost.
Subsection 2
Prior exportation under the suspension system
Article 572
1. The use of the prior exportation system is not possible for authorizations
to be issued on the basis of one or more of the economic conditions referred to
by
"C2codes 6201, 6202, 6301, 6302, 6303, 7004, 7005 and 7006 if 3the
applicant is not able to prove that the benefit of using this system accruessolely to the holder of the authorization.
2. Where prior exportation is used under the suspension system, Articles
569, 570 and 571 (2) and (3) shall apply mutatis mutandis .
3. In the case of prior exportation, the change in customs status referred to
in Article 115 (3) of the code shall take place:
— in respect of the exported compensating products, at the time of
acceptance of the export declaration and on condition that the importgoods are entered for the procedure,
— in respect of the import goods and equivalent goods, at the time of release
of the import goods declared for the procedure.
Section 5
Provisions applying to the suspension system
Subsection 1
Entry of goods for the procedure
Article 573
1. The procedures governing the entry of goods for the inward processing
procedure (suspension system) shall also apply to import goods, under theequivalent compensation system whether with prior exportation or not.
2. Without prejudice to Article 570 (2), equivalent goods used under the
equivalent compensation system, whether with prior exportation or not, shallnot be subject to the procedures for entry of goods for the procedure.
(a) Normal procedure
Article 574
1. Except where Article 568 applies, the declaration entering import goods
for the inward processing procedure (suspension system) shall be lodged atone of the offices of entry for the procedure specified in the authorization.!B
!M1
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2. Where Article 568 applies, the declaration referred to in paragraph 1 shall
be lodged at a duly empowered customs office.
Article 575
1. The declaration referred to in Article 574 shall be made in accordance
with Articles 198 to 252.
2. Without prejudice to the application of Article 568, the description of the
goods given in the declaration referred to in paragraph 1 shall correspond to
the specifications in the authorization.
Where the equivalent compensation system is used, the particulars in the
declaration shall be sufficiently detailed to make it possible to identify theparticulars referred to in Article 569 (1).
3. For the purposes of Article 62 (2) of the Code, the documents to
accompany the declaration shall be those provided for in Article 220; where
the triangular traffic system is used the declaration
"C2shall also be
accompanied by the INF 5 sheet, 3except where Article 605 applies, in
accordance with Article 604.
(b) Simplified procedures
Article 576
1. The simplified procedures provided for in Article 76 of the Code shall
apply in accordance with Articles 275 and 276.
2. The customs authorities shall withhold authorization to use the local
clearance procedure provided for in Article 276, from persons whose stock
records, as referred to in Article 556 (3), cannot be established.
3. The supplementary declaration referred to in Article 76 (2) of the Code
shall be supplied within the stipulated period and in any case no later than thetime when the bill of discharge is lodged.
Subsection 2
Discharge of the procedure
Article 577
1. Pursuant to Article 89 of the Code, the inward processing procedure
(suspension system) shall be discharged in respect of the import goods whenthe compensating products or goods in the unaltered state have been declared
for another customs-approved treatment or use and all other conditions for use
of the procedure have been complied with.
Where Article 115 (1) (b) of the Code applies, the procedure shall be
discharged when the customs authorities have accepted the declaration in
respect of the non-Community goods.
2. For the purposes of discharging the inward processing procedure, the
following shall be treated as export from the customs territory of theCommunity:
(a)
"C3the delivery of compensating products to persons who are eligible
for relief pursuant to 3either the Vienna Convention of 18 April 1961
on Diplomatic Relations, the Vienna Convention of 24 April 1963 on
Consular Relations or other consular conventions, or the New Y orkConvention of 16 December 1969 on Special Missions;
(b) the delivery of compensating products to the armed forces of third
countries stationed in the territory of a Member State, in accordance with
Article 136 of Council Regulation (EEC) No 918/83;
(c) the delivery of civil aircraft to airline companies established in the
customs territory of the Community;
(d) the repair, modification, conversion or manufacture of civil aircraft or
of parts of civil aircraft.!B
!M61993R2454 — EN — 01.01.1999 — 001.001 — 201
!M4
The supervising customs office shall allow the inward processing
procedure to be discharged once goods or products in the civil aviation
sector have been used for the first time in the prescribed manner, oncondition that the inward processing records of the holder are such as tomake it possible to verify reliably that the procedure is being correctly
applied and operated.
(e) the delivery, in the form of compensating products, of goods used for the
construction of satellites and ground station equipment that are anintegral part of those satellites, intended for launching sites established in
the customs territory of the Community. With respect to this ground
station equipment, the delivery shall not be definitively assimilated toexport until the moment when this equipment is assigned anotherpermitted customs-approved treatment or use, other than release for free
circulation.
(f) assignment of a permitted customs-approved treatment or use to
secondary compensating products whose destruction under customssupervision is prohibited on environmental grounds.
For these purposes, it shall be necessary to prove that discharge of the
procedure in accordance with the normal rules is either impossible oruneconomic.
3. Discharge of the procedure shall be carried out according either to the
quantities of import goods corresponding to the compensating productsassigned to one of the treatments or uses referred to in paragraph 1 or
paragraph 2 or to the quantities of goods in the unaltered state assigned to
such a treatment or use.
Article 578
The declaration to assign compensating products or goods in the unaltered
state to one of the customs-approved treatments or uses shall contain allparticulars necessary for discharge of the procedure.
Article 579
1. When the nature and/or technical characteristics of the import goods have
been altered as a result of unforeseeable circumstances or force majeure so
that it becomes impossible to obtain the compensating products for which aninward processing authorization (suspension system) has been issued, theholder of the authorization shall inform the supervising customs office of
what has happened.
2. Article 571 (3) shall apply mutatis mutandis .
3. In cases where the alteration in question may affect the continuation in
force or the substance of the authorization, paragraphs 1 and 2 shall be
without prejudice to Articles 9 and 87 (2) of the Code.
4. This Article shall apply mutatis mutandis to compensating products.
Article 580
1. Without prejudice to Article 609, the release for free circulation of goods
in the unaltered state or main compensating products shall be allowed where
the person concerned is unable to assign those goods or products to a
customs-approved treatment or use under which import duties would not bepayable, subject to payment of compensatory interest in accordance withArticle 589 (1).
2. The customs authorities may authorize release for free circulation on a
general basis. Such an authorization is only possible if this does notcontravene other Community provisions relating to release for free
circulation.
3. When an authorization for release for free circulation on a general basis
has been issued in accordance with paragraph 2, import goods may be put onthe Community market in the form either of compensating products or of
goods in the unaltered state without the formalities for release for free
circulation being completed at the time of their being put on the market.!M1
!M8
!B
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For the purposes of paragraph 4 only, goods put on the market in such a
manner shall not be considered to have been assigned a customs-approvedtreatment or use.
4. Import goods, whether in the form of compensating products or of goods
in the unaltered state, which are covered by a general authorization for releasefor free circulation and which, upon expiry of the period for re-exportation(having due regard to Article 561), have not been assigned to any of the
customs-approved treatments or uses referred to in Article 89 of the Code
shall be considered to have been released for free circulation, and thedeclaration for release for free circulation shall be considered to have beenlodged and accepted and release granted upon expiry of the said period.
5. Goods put on the market in accordance with paragraph 3 shall be
considered to be Community goods forthwith.
Article 581
Without prejudice to use of the simplified procedures, any compensating
products or goods in the unaltered state to be assigned to a customs-approved
treatment or use shall be presented to the office of destination in order toundergo the customs formalities specified for the treatment or use in questionunder the general provisions applicable.
However, the supervising office may allow the products or goods concerned to
be presented at a customs office other than that referred to in the firstsubparagraph.
(a) Normal procedures
Article 582
1. Except where Article 568 is applied, the declaration discharging the
inward processing procedure (suspension system) shall be lodged at one of theoffices of discharge specified in the authorization.
2. Where Article 568 is applied, the declaration referred to in paragraph 1
shall be lodged with the customs office which issued the authorization.
3. However, the supervising office may allow the declaration referred to in
paragraph 1 to be presented at a customs office other than those referred to in
paragraphs 1 and 2.
Article 583
1. The declaration referred to in Article 582 shall be made in accordance
with the provisions laid down for the customs-approved treatment or use
concerned.
2. The description of the compensating products or goods in the unaltered
state in the declaration referred to in paragraph 1 shall correspond to the
specifications in the authorization.
3. For the purposes of Article 62 (2) of the Code, the documents to
accompany the discharge declaration shall be those whose production is
necessary for placing the goods under the procedure requested, as provided
for in Articles 218 to 221.
(b) Simplified procedures
Article 584
The simplified procedures provided for in Article 76 of the Code shall apply
in accordance with Article 278.
(c) Provisions concerning application of charges
Article 585
1. Where the import goods are olive oils falling within headings 1509 or
1510 of the combined nomenclature and their release for free circulationeither in the unaltered state or in the form of compensating products falling!M1
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within CN codes 1509 90 00 or 1510 00 90 has been authorized, the
agricultural levy to be charged shall be:
— the agricultural levy indicated on the import licence issued under the
tendering procedure, subject to the provisions of Article 4 (2) ofCommission Regulation (EEC) No 3136/78 of 28 December 1978 (
1),
or
— the last minimum agricultural levy fixed by the Commission before the
date of acceptance of the declaration for free circulation, when thelicence referred to in Article 6 of the said Regulation has been presented
or when the quantity released for free circulation does not exceed 100
kilograms.
2. Paragraph 1 shall also apply where the import goods are olives falling
within CN code 0709 90 39 or 0711 20 90 and the release for free circulationof compensating products falling within tariff CN code 1509 90 00 or
1510 00 90 has been authorized.
Article 585a
1. The import duties to be charged under Article 121 (1) of the code on
import goods eligible, at the time when the declaration of entry for the
procedure was accepted, for favourable tariff treatment by reason of theirend-use shall be calculated at the rate corresponding to such end-use withoutspecial authorization for the granting of such treatment being required,
provided that the conditions attaching to the granting of favourable tariff
treatment are satisfied.
2. Paragraph 1 shall apply only where the goods have been put to the
end-use qualifying them for favourable tariff treatment before expiry of thetime limit set for that purpose by the Community provisions governing the
conditions under which such goods may be accorded the said treatment. The
time limit shall run from the time of acceptance of the declaration of entry forthe procedure. It may be extended by the customs authorities where the goodshave not been put to the end-use in question as a result of unforeseeable
circumstances, force majeure or the inherent technical exigencies of the
processing operation.
Article 586
In the event of the release for free circulation of goods in the unaltered state or
compensating products in a Member State other than the one in which the
goods were entered for the procedure, the said Member State shall collect the
import duties which are mentioned on information sheet INF 1 provided for inArticle 611, in accordance with the corresponding indications
Article 587
1. Where the compensating products are released for free circulation and the
customs debt is calculated on the basis of the items of charge appropriate tothe import goods, in accordance with Article 122 of the code, boxes 15, 16,34, 41 and 42 of the declaration shall refer to the import goods.
2. The particulars referred to in paragraph 1 need not be supplied where
information sheet INF 1 referred to in Article 611 or another document
containing the same particulars as the INF 1 sheet accompanies the
declaration for release for free circulation.
Article 588
1. The list of compensating products and processing operations to which the
first indent of Article 122 (a) of the Code applies is in Annex 79.
For the purposes of this Article, destruction of compensating products other
than those to which the first indent of Article 122 (a) of the Code applies shall
be treated as export from the customs territory of the Community.!B
(1) OJ No L 370, 30. 12. 1978, p. 72.!M1
!B
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2. The date to be used for determining import duties on the compensating
products referred to in paragraph 1 shall be that on which the declaration forrelease for free circulation is accepted.
3. The supervising office may allow the first indent of Article 122 (a) of the
Code to be applied to waste, scrap, residues, offcuts and rejects other than
those in the list referred to in paragraph 1.
Each Member State shall notify the Commission every six months of cases in
which this paragraph has been applied.
Article 589
1. Where a customs debt is incurred in respect of compensating products or
goods in the unaltered state, compensatory interest shall be paid on the import
duty applicable.
2. Paragraph 1 shall not apply:
— where a customs debt is incurred in order to allow the application of
preferential tariff treatment under an agreement between the Communityand a third country on imports into that country,
— where waste and scrap resulting from destruction under Article 182 of the
Code is released for free circulation,
— where the secondary compensating products referred to in Annex 79 are
released for free circulation, provided they are in proportion to exported
quantities of main compensating products,
— where compensatory interest calculated in accordance with paragraph 4
does not exceed ECU 20 per declaration for free circulation,
— where the holder of the authorization requests release for free circulation
and supplies proof that particular circumstances not arising from anynegligence or deception on his part make it impossible or uneconomic to
carry out the export operation under the conditions he had anticipated and
duly substantiated when applying for the authorization.
— 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 theimport duties payable on the products in question have not yet actuallybeen repaid or remitted.
3. The request for consideration of a case under the terms of the fifth indent
of paragraph 2 shall be submitted to the customs authorities indicated by the
Member State which issued the authorization. It shall be admissible only ifaccompanied by all the supporting documents needed for a full examinationof the case.
Where a customs authorities receive a request relating to compensatory
interest on a sum of ECU 3 000 or less per bill of discharge and finds that thegrounds supporting the request indicate a situation of the kind provided for inthe fifth indent of paragraph 2, they shall waive application of paragraph 1. In
this case the supporting documents shall be kept for three years by the
customs authorities.
In all other cases, where they intend to grant the request they shall forward the
said request to the Commission with the file containing the material neededfor a full examination of the case. Release granted by the customs authorities
for entry for free circulation of compensating products or goods in the
unaltered state may be made subject to the provision of a security, the amountof which shall be determined in accordance with paragraph 4.
The Commission shall notify the Member State concerned immediately it
receives the file. The Member State which forwarded the request shall waive
application of paragraph 1 if the Commission has failed to inform it of anyobjections within two months of the date of acknowledgement of receipt.
The Commission shall inform the Member States of requests received and the
action taken on them.
4. (a) The annual interest rates shall be set by the Commission on the basis
of the arithmetical average of representative short-term rates for each
Member State in the same six-month period of the previous year.!B
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They shall apply to all customs debts incurred in the course of a
six-month period.
The rate applied shall be that for the Member State where the inward
processing operations, or the first such operation, took place or
should have taken place.
Rates shall be published in the L series of the Official Journal of the
European Communities at least one month before they become
applicable.
(b)"M8Interest shall be applied per month for the period running
from the first day of the month following the month in which theimport goods in respect of which the procedure is discharged werefirst entered for the procedure to the last day of the month in which
the customs debt is incurred. Where release for free circulation is
requested under Article 128 (4) of the Code the period to be takeninto account shall be that running from the first day of the monthfollowing the month in which the relevant duties were repaid or
remitted to the last day of the month in which the customs debt was
incurred.
3
In order to simplify determination of the period to be taken intoaccount for the application of compensatory interest, particularly inthe case of operations in which the number of import goods and/orcompensating products makes it economically impracticable to apply
the normal provisions, the customs authorities, at the request of the
person concerned, may allow the period for application of interest tobe based on turnover periods of stocks of goods used to obtain thecompensating products.
The stock turnover period should be taken to mean the average time
from the moment the goods to be used for obtaining thecompensating products enter the factory until the moment they
leave the factory. This period shall be determined from the ratio at
cost price of the value of the average stock of goods necessary forobtaining the compensating products to the annual turnover.
The figure obtained, multiplied by 12 and rounded up to the next
whole number, shall constitute the number of months on whichcompensatory interest shall be applicable.
The simplification mentioned above, which shall be accorded by the
customs authorities only on condition that the stock turnover periodcan be verified, may also be based, where applicable, on the length of
time for which the compensating products in question are ware-
housed.
The period to take into account for the application of compensatory
interest shall not be less than one month.
(c) The amount of interest shall be calculated on the basis of the import
duties, the interest rate referred to in (a) above and the period
referred to in (b) above.
Article 590
1. In specific cases, particularly in the case of processing operations
involving two or more Member States, simplified methods may be used at the
request of the persons concerned for the calculation and accounting ofcompensatory interest.
2. When the Member States concerned have satisfied themselves that the
proposed procedures can be implemented, they shall communicate them to theCommission and the Commission shall inform the other Member States. Theprocedures communicated to the Commission may be applied unless the
Commission notifies the Member States concerned, within two months of the
date of receipt of the draft, of any objections to such application.!B
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Article 591
1. The proportion of import goods incorporated in compensating products
shall be calculated when necessary in order to determine the import duties to
be charged. Such calculation shall not be effected when, inter alia , the amount
of the debt is determined solely on the basis of Article 122 of the Code.
2. The calculations shall be effected in accordance with the methods
referred to in Articles 592, 593 and 594 or by any other method giving the
same results on the basis of the examples set out in Annex 80.
Article 592
The quantitative scale method (compensating products) shall be used where
one kind of compensating product only is derived from the inward processing
operations. In that case the quantity of import goods corresponding to the
quantity of compensating products in respect of which a customs debt isincurred shall be calculated by applying to the total quantity of the said goodsa coefficient corresponding to the ratio of the quantity of compensating
products in respect of which a customs debt is incurred to the total quantity of
compensating products.
Article 593
1. The quantitative scale method (import goods) shall be applied where all
elements of the import goods are found in each compensating product.
In deciding whether this method shall apply, losses shall not be taken into
account.
The quantity of import goods used in the manufacture of each compensating
product shall be determined by successively applying to the total quantity of
import goods a coefficient corresponding to the ratio of the quantity of thesaid goods found in each type of compensating product to the total quantity ofthe goods found in the compensating products as a whole.
The quantity of import goods corresponding to the quantity of compensating
products in respect of which a customs debt is incurred shall be determined by
applying the coefficient arrived at by the method indicated in Article 592 tothe quantity of import goods used in the manufacture of the said productcalculated in accordance with the third subparagraph.
2. By way of derogation from paragraph 1, the quantitative scale method
(import goods) shall also apply to operations in which durum wheat is
processed to obtain ‘couscous’ meal, groats and other meal.
Article 594
1. Where Articles 592 and 593 do not apply, the value scale method shall be
applied in all cases. However, with the agreement of the holder of theauthorization and for the purposes of simplification, the customs authorities
may apply the quantitative scale method (import goods) instead of the value
scale method where either method would give similar results.
2. In order to determine the quantity of import goods used in the
manufacture of each type of compensating product, successive coefficientscorresponding to the ratio of the value of each compensating product to the
total value of those products, calculated in accordance with paragraph 3, shall
be applied to the total quantity of import goods.
3. Pursuant to Article 36 (1) of the Code, the value of each of the different
compensating products to be used for applying the value scale shall be:
— the recent selling price in the Community of identical or similar products,
provided that this has not been influenced by the relationship between
buyer and seller, or, where this is not known,
— the recent ex-works price in the Community, provided that this has not
been influenced by the relationship between buyer and seller.
Where the value cannot be ascertained under the first subparagraph it shall be
determined by the supervising customs office using any reasonable method.!B
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4. The quantity of import goods corresponding to the quantity of
compensating products in respect of which a customs debt is incurred shallbe calculated by applying the coefficient arrived at by the method indicated inArticle 592 to the quantity of import goods used in the manufacture of the
products in question, calculated in accordance with paragraph 2.
(d) Bill of discharge
Article 595
1. Without prejudice to Article 596 (3), the holder of the authorization shall
supply the supervising office with a bill of discharge.
2. The bill of discharge shall contain inter alia the following particulars:
(a) reference particulars of the authorization;
(b) the quantity of each type of import goods and reference particulars of the
declarations entering them for the procedure;
(c) the combined nomenclature code of the import goods;
(d) the customs value of the import goods and the rate of import duties to
which they are liable;
(e) the rate of yield established;
(f) the nature and quantity of the compensating products and the customs-
approved treatment or use to which they are assigned, together withreference particulars of the declarations assigning the said products to a
customs-approved treatment or use;
(g) the value of the compensating products if the value scale method is used
for the purposes of discharge;
(h) the amount of import duties to be paid on the quantity of import goods
considered to be released for free circulation under Article 580 (3);
(i) the import goods entered for the procedure under the triangular traffic
system.
3. Where simplified procedures are used for entry for the procedure or
discharge of the procedure, the declarations and documents in question shallbe those provided for in Article 76 (3) of the Code. The bill of discharge shallalso show the quantity of goods considered to be released for free circulation
pursuant to Article 580.
Article 596
1. The bill of discharge shall be supplied within 30 days of the expiry of the
time limit for re-exportation, calculated, where appropriate, in accordance
with Article 565. Where monthly or quarterly aggregation is used, a bill of
discharge shall be presented for each month or quarter.
2. Without prejudice to paragraph 3 and Article 597 (4), where the prior
exportation system is used the bill of discharge shall be supplied within 30
days of the expiry of the period fixed in accordance with Article 561.
3. The supervising office may itself make out the bill of discharge subject to
the same time limits referred to in paragraphs 1 and 2. This fact shall be
indicated in the authorization
Article 597
1. Import duties on import goods, whether in the form of compensating
products or of goods in the unaltered state considered to have been released
for free circulation in accordance with Article 580 (3), shall be paid at thelatest on presentation of the bill of discharge, which may be based on asummary declaration.
2. Where identification of other items of charge relating to the import goods
is necessary in order to determine the amount of import duties, the bill ofdischarge shall in addition show such items and, where appropriate, the
proportion of the import goods incorporated in the compensating products,
established in accordance with Articles 592 to 594.!B1993R2454 — EN — 01.01.1999 — 001.001 — 208
3. The holder of the authorization shall make available to the supervising
office any document relating to goods considered to have been released forfree circulation in accordance with Article 580 (3) whose production isnecessary for the correct application of the provisions governing the release of
goods for free circulation.
4. The supervising office may agree that:
(a) the bill of discharge referred to in Article 595 (1) should be made out by
computer or in any other form that the said office shall stipulate;
(b) the bill of discharge should be made out on the declaration entering the
goods for the procedure.
Article 598
The supervising office shall annotate the bill of discharge on the basis of the
verification which has been carried out, informing the holder of the
authorization if necessary of the result of that verification, and shall keepthe bill of discharge and related documents for at least three calendar yearsfrom the end of the year in which the bill was drawn up. However, the said
customs office may decide that documents relating to the bill of discharge
shall be kept by the holder of the authorization. In that case the saiddocuments shall be kept for the same period.
Article 599
1. Where import goods have been entered for the procedure by virtue of a
single authorization but under several declarations, the compensating products
or goods in the unaltered state assigned to a customs-approved treatment or
use shall be considered to have been obtained from the import goods enteredfor the procedure under the earliest of the declarations.
2. Where the holder of the authorization can show the specific import goods
from which the compensating products or goods in the unaltered state referred
to in paragraph 1 were obtained, paragraph 1 shall not apply.
Subsection 3
Triangular traffic
Article 600
The customs authorities referred to in Article 556 may allow triangular traffic
only as part of the prior exportation system.
Article 601
1. For triangular traffic the information sheet referred to as ‘information
sheet INF 5’ shall be used.
2. Information sheet INF 5 shall be made out on a form corresponding to the
model and indications in Annex 81, in one original and three copies whichmust be presented together at the customs office where the export formalitiesare carried out.
Information sheet INF 5 shall be made out in respect of the quantity of import
goods corresponding to the quantity of compensating products exported.
Where it is planned to import the goods in successive consignments, more
than one INF 5 sheet may be made out.
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 thecompensating products to ensure the correct functioning of the system
3. In the event of theft, loss or destruction of information sheet INF 5, the
importer may ask the customs office which endorsed it for a duplicate to beissued. The said office shall comply with this request provided it can be
shown that the import goods in respect of which the duplicate is requested
have not been entered for the procedure.!B
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The original and copies of the information sheet INF 5 so issued shall bear
one of the following indications:
— DUPLICADO— DUPLIKAT
— DUPLIKAT
—ΑΝΤΙΓΡΑΦ(Omikron
—DUPLICATE
— DUPLICATA— DUPLICATO
— DUPLICAAT
— SEGUNDA VIA
— KAKSOISKAPP ALE — DUPLIKAT
— DUPLIKAT.4. Simplified procedures may be established for specific triangular trade
flows at the request of firms with a sufficiently large number of anticipated
export operations.
This procedure shall be requested, by the holder of the authorization, from the
customs authorities of the Member State in which the authorization was
issued.
This derogation shall provide for the aggregation of anticipated exports of
compensating products over a given period, with a view to the issuing of anInformation Sheet INF 5 covering the total quantity of the exports over the
said period.
5. The request shall be accompanied by any supporting documents or
evidence necessary for its appraisal. Such documents or evidence shall inter
alia show the frequency of the exports, give an outline of the procedures
envisaged and include particulars showing that it will be possible to verify
whether the conditions for equivalent goods are satisfied.
6. When the customs authorities are in possession of all the necessary
particulars they shall forward the request to the Commission, together with
their opinion.
As soon as the Commission receives the request it shall communicate the
particulars to the Member States.
The Commission shall decide, in accordance with the Committee procedure,
whether and on what conditions an authorization may be issued, specifying
inter alia the control measures to be used to ensure the proper conduct of
operations under the equivalent compensation system.
Article 602
1. When the export declaration in respect of the compensating products is
presented at the customs office where the export formalities are carried out,an INF 5 sheet made out in accordance with Article 601 (2) shall be
presented.
2. Where the compensating products leave the customs territory of the
Community via the customs office where the export declaration is accepted,the said office shall endorse boxes 9 and 10 of the INF 5 sheet, retain copy
No 1 and return the original and the other copies to the declarant.
Where that customs office is not the supervising customs office, it shall
endorse copy 1 and send it to the supervising office.
3. Where the compensating products leave the customs territory of the
Community via a customs office other than the customs office where the
export declaration is accepted, they shall be carried from the customs territoryof the Community under the external Community transit procedure.!B
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The box reserved for the description of the goods on the transit document
shall contain one of the indications referred to in Article 610 (1) plus theletters EX-IM.
In cases provided for by this paragraph the customs office where the export
declaration is accepted shall complete box 9, entering particulars of the T1document and the symbol T1. The customs office of exit shall complete box10, send copy 1 to the supervising office and return the original and the other
copies to the declarant.
4. The compensating products referred to in paragraph 3 may not be
assigned to any treatment or use other than direct export to a third country.
Article 603
1. The import goods may be entered for the procedure at a customs office of
entry other than that originally specified, where the change is allowed by the
supervising customs office or by the customs office where the entry
formalities are actually carried out, which in that event shall notify the changeto the supervising customs office.
2. For operations carried out under Article 552 (1) (a) (vi), the name of the
importer authorized to enter the import goods, to be given in box 2 ofinformation sheet INF 5, may be filled in after the INF 5 sheet has beenpresented to the customs office where the export declaration is lodged. The
information shall be given on the original and copies 2 and 3 of the INF 5
sheet before the declaration entering the import goods for the procedure islodged.
Article 604
1. The declaration entering import goods for the procedure must be
accompanied by the original and copy 2 and 3 of information sheet INF 5.
2. The customs office where the declaration of entry is presented shall note
on the original and copies 2 and 3 of information sheet INF 5 the quantity of
import goods entered for the procedure and the date of acceptance of thedeclaration. It shall send copy 3 to the supervising office without delay,
returning the original to the declarant and retaining copy 2.
3. On receipt of copy 3 the supervising office shall notify the holder of the
authorization without delay of the quantity of import goods entered for the
procedure and the date of such entry.
Article 605
Where the office of entry for the procedure and the office where the export
formalities are carried out are in the same Member State, the customs
authorities may stipulate other procedures.
Subsection 4
Specific commercial policy measures
Article 606
Where the application for authorization relates to goods subject to the
commercial policy measures referred to in Article 607 (1) (a) it shall not be
necessary to present any licence, authorization or other similar document atthe time when the application is submitted.
Article 607
1. Where Community acts provide for specific commercial policy measures
on:
(a) release of goods for free circulation, the said measures shall not apply on
entry of the goods for the inward processing procedure nor for such time
as they remain under the procedure;!B
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(b) goods brought into the customs territory of the Community, the said
measures shall apply when the import goods are entered for the inwardprocessing procedure.
2. Non-Community goods, even where they are not liable to import duties,
may also be entered for the procedure using the suspension system:
(a) with a view to waiver of commercial policy measures applying to the
release of the goods for free circulation;
(b) with a view to waiver of commercial policy measures applying to export
of the goods in the unaltered state or the compensating products, without
prejudice to commercial policy measures applying to the export of
products originating in the Community.
3. Where paragraph 1 (a) or paragraph 2 applies, it shall not be necessary to
present any licence, authorization or other related document at the time ofentry for the procedure.
Article 608
Subject to the applicable provisions, the re-export of non-Community goods
entered for the procedure shall not give rise to the application of thecommercial policy measures laid down for exports of the goods in the
unaltered state or compensating products, without prejudice to commercial
policy measures applying to the export of products originating in theCommunity.
Article 609
1. The release for free circulation of import goods in the form either of
goods in the unaltered state or of compensating products other than secondary
compensating products listed in Annex 79 shall be subject to the application
by the customs authorities of any commercial policy measures in force for theimport goods at the time when the declaration for release for free circulationwas accepted.
2. Where release for free circulation is requested in a Member State other
than the one in which the import goods were entered for the procedure, it shall
be subject to application of any commercial policy measures in force in the
Member State where the goods were entered for the procedure at the timewhen the declaration for release for free circulation is accepted.
Subsection 5
Administrative cooperation
Article 610
1. Where the compensating products or goods in the unaltered state are
placed in a free zone or free warehouse or entered for one of the suspensive
procedures, enabling the inward processing procedure to be discharged, the
box reserved for the description of goods on the document used for the saidcustoms-approved treatment or use or, where simplified procedures are used,on the commercial document or records used, shall, in addition to the
information laid down for the procedure in question, contain one of the
following indications:
— Mercancías PA/S— A.F ./S varer
— A.V ./S-Waren
—Εµπ(omikronρεύµατα ΕΤ/Α
—I.P ./S. goods
— Marchandises PA/S
— Merci PA/S
— A V/S-goederen— Mercadorias AA/S
— SJ/Y -tavaroita — AF/S-varor!B
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— AF/S-varor.
2. Where import goods entered for the procedure using the suspension
system are subject to specific commercial policy measures and such measurescontinue to be applicable at the time when the goods, either in the unaltered
state or in the form of compensating products, are placed under a customs
procedure or in a free zone or free warehouse, the indication referred to inparagraph 1 shall be supplemented by one of the following:
— Política comercial— Handelspolitik
— Handelspolitik
—Εµπ(omikronρική π(omikronλιτική
—Commercial policy
— Politique commerciale— Politica commerciale— Handelspolitiek
— Política comercial
— Kauppapolitiikka — Handelspolitik
— Handelspolitik.
3. The office of discharge shall satisfy itself that the indications referred to
in paragraph 1 and paragraph 2 have been entered as appropriate on anydocuments issued to replace or discharge the documents referred to in those
paragraphs.
Article 611
1. The information sheet referred to as the INF 1 sheet shall comprise an
original and two copies made out on a form conforming to the specimen and
provisions in Annex 82.
2. The INF 1 sheet referred to in paragraph 1 shall be used for:(a) fixing the amount of the security referred to in Article 88 of the Code;(b) the release for free circulation of compensating products or goods in the
unaltered state at a customs office other than an office of discharge.
Article 612
Where the INF 1 sheet is used for the purposes of Article 611 (2) (a), an
appropriate indication must be entered in box 2.
Article 613
1. Under Article 611 (2) (b), where the release for free circulation of all or
part of the compensating products or goods in the unaltered state is requested,the customs authorities responsible for accepting the declaration, using the
INF 1 sheet endorsed by them, shall ask the supervising customs office to
indicate:
— in box 9 (a), the amount of import duties to be levied under Article 121 or
128 (4) of the Code,
— in box 9 (b), the amount of compensatory interest to be levied under
Article 589,
— the quantity, CN code and origin of the import goods used in the
manufacture of the compensating products released for free circulation.
The amount of import duties shall also reflect any difference between:
— the amount of import duties determined by the application of Article 121
of the Code or the amount of import duties repaid or remitted, and
— the amount of import duties already recorded or to be repaid or remitted.!A1
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2. Where the declaration for release for free circulation relates to products
or goods referred to in Article 610 (2) and the commercial policy measuresare to be applied in the Member State where use of the procedure wasauthorized, the customs authorities responsible for accepting the said
declaration, using the INF 1 sheet endorsed by them, shall ask the supervising
office to indicate whether the commercial policy measures in force for goodsentered for the inward processing procedure have in fact been applied.
3. The original and one copy of the INF 1 sheet shall be sent to the
supervising office and a copy shall be kept by the authorities which endorsed
the sheet.
4. Where the INF 1 sheet is used for the application of commercial policy
measures, the supervising office receiving it shall notify the holder of theauthorization of the request.
5. he supervising office to which the INF 1 sheet is sent shall supply the
information requested in boxes 8, 9 and 10 of the sheet, endorse it, retain the
copy and return the original. However, it shall not be obliged to supply suchinformation beyond the expiry of the period for which it is required to keeprecords.
6. For the purpose of calculating the amount referred to in paragraph 1 and
for that purpose only, the products to which the INF 1 sheet refers shall be
considered to have been released for free circulation on the date on which box2 was endorsed.
Article 614
Should release for free circulation be requested where an INF 1 sheet has been
made out under Article 612, the same INF 1 sheet may be used, provided itcontains:
— 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.
In the absence of such information, a new INF 1 sheet shall be endorsed in
accordance with Article 613.
Article 615
1. The holder of the authorization may ask for an INF 1 sheet to be endorsed
when the compensating products or goods are transferred to a second holder
or to the plant of a second approved operator.
2. In that case, the supervising office shall provide the indications referred
to in Article 614.
Subsection 6
Transfer of goods
Article 616
1. When products or goods entered for the inward processing procedure
(suspension system) are to be moved within the customs territory of the
Community, the transportation of the products or goods concerned shall be
effected either in accordance with the provisions concerning external transitor in accordance with the transfer procedures provided for in paragraph 3 andin Articles 617 to 623.
2. The external transit document or the document treated as the external
transit document shall bear the indications referred to in Article 610.
3. If permission is given for the use of the transfer procedures, they shall be
set out in the authorization. They shall replace the movement procedures ofthe external transit arrangements. In the case of a transfer of products or
goods from the holder of one authorization to the holder of a second
authorization, both of these authorizations shall stipulate the transferprocedures.!B
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Permission for the use of the procedures in question may be given only if the
holder of the authorization keeps or has kept for him the inward processingrecords referred to in Article 556 (3).
(a) Provisions governing transfers of goods or products using a single
authorization
Article 617
The customs authorities shall permit compensating products or goods in the
unaltered state to be transferred without customs formalities and without
termination of the inward processing procedure from the plant of one operator
to the plant of another operator, with a view to further processing, providedthe transfer is entered in the inward processing records.
Article 618
The holder of the authorization shall retain responsibility for transferred
goods or products.
(b) Provisions governing transfers of goods or products from the holder of
an authorization to the holder of another
Article 619
The customs authorities shall permit compensating products or goods in the
unaltered state to be transferred from the holder of one authorization to theholder of another authorization, provided the transfer is recorded in the inward
processing records of the first holder in accordance with the procedure
described in Annex 83.
Article 620
1. Responsibility for transferred goods or products shall pass to the holder
of the second authorization at the time at which he takes delivery of the said
goods or products and enters them in his inward processing records.
2. Such entry in the inward processing records shall have the effect of
placing the goods or products under the procedure again in the name of theholder of the second authorization.
(c) General provisions
Article 621
1. Provided the proper conduct of operations is not thereby affected, the
customs authorities, on other conditions they shall lay down, shall permit:
(a) the carriage of import goods, without customs formalities, from the
office of entry for the procedure to the operator’s plant, and of
compensating products or goods in the unaltered state from the operator’splant to the office of discharge;
(b) advance authentication of the forms referred to in Annex 83 or
completion by the operator of the forms referred to in Annex 83, which
shall be stamped by him using a special metal stamp approved by theauthority;
(c) completion of the formalities using a computerized system, provided the
said system is such as to guarantee the proper implementation of the
provisions of this Chapter.
(d) simplification of the formalities laid down in Article 619, provided that
the system established guarantees communication of the information in
the same way as that set out in Annex 83, as well as completion of the
formalities using a commercial or administrative document.!M1
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2. Where paragraph 1 (a) is applied, the supervising office must be
informed by the office of entry for the procedure that the import goods havebeen entered for the procedure and by the office of discharge that thecompensating products or goods in the unaltered state have been exported, by
dispatching extra copies of the declaration made to that effect and the
accompanying documents.
Article 622
The holder of the authorization shall be responsible for providing the customs
authorities with advance notification of the transfers to be carried out in theform and manner which the said authorities shall determine.
Article 623
1. Where the transfer procedures referred to in this subsection are applied,
the provisions of Article 580 regarding goods considered to have beenreleased for free circulation may be applied on presentation of the bill of
discharge, provided that other Community provisions concerning release for
free circulation do not prevent this.
2. The supervising office shall inform the office or offices of entry for the
procedure of the discharges granted, giving reference particulars of thedeclarations of entry for the procedure that it has accepted.
Section 6
Provisions applicable to the drawback system
Subsection 1
Release for free circulation under the drawback system
Article 624
The procedures laid down for release for free circulation under the drawback
system shall apply to import goods irrespective of whether or not theequivalent compensation system is used.
(a) Normal procedure
Article 625
1. Except where Article 568 applies, the declaration for release for free
circulation under the drawback system shall be lodged at one of the offices ofentry for the procedure specified in the authorization.
2. Where Article 568 applies, the declaration referred to in paragraph 1 shall
be lodged at one of the duly empowered customs offices.
Article 626
1. The declaration referred to in Article 625 shall be made in accordance
with Articles 198 to 252.
2. Article 575 (2) and (3) shall apply.
(b) Simplified procedures
Article 627
1. The simplified procedures provided for in Article 76 of the Code for
release for free circulation under the drawback system shall apply in
accordance with Articles 275 and 276.
2. Article 576 (2) shall apply.3. The supplementary declaration referred to in Article 76 (2) of the Code
shall be supplied within the time limit laid down, and in any case no later thanthe time when the repayment claim is lodged.!B
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Subsection 2
Repayment or remission of duties
Article 628
The cases referred to in Article 577 (2) shall be treated as equivalent to the
export of compensating products from the Community.
Article 629
The declaration or application to assign compensating products or, if need be,
goods in the unaltered state to one of the customs-approved treatments or uses
referred to in Article 128 of the Code shall contain all the particularsnecessary to support a repayment claim.
Article 630
Without prejudice to the use of the simplified procedures, any compensating
products and, if need be, goods in the unaltered state which are to be assigned
to one of the customs-approved treatments or uses referred to in Article 128 of
the Code shall be presented to the office of discharge and undergo thecustoms formalities specified for the treatment or use in question inaccordance with the general provisions applicable.
Article 631
1. Except where Article 568 applies, the declaration assigning the
compensating products and, if need be, goods in the unaltered state to one
of the customs-approved treatments or uses referred to in Article 128 of the
Code shall be lodged at one of the offices of discharge specified in theauthorization.
2. Where Article 568 applies, the declaration referred to in paragraph 1 shall
be lodged at the office which issued the authorization.
3. However, the supervising office may allow the declaration referred to in
paragraph 1 to be presented to a customs office other than those referred to in
paragraphs 1 and 2.
Article 632
1. The declaration referred to in Article 631 shall be made in accordance
with the provisions laid down for the customs-approved treatment or useconcerned.
2. Article 583 (2) and (3) shall apply.
Article 633
The simplified procedures provided for in Article 76 of the Code for
discharge of the procedure shall apply in accordance with Article 278.
Article 634
1. The proportion of import goods incorporated in compensating products
shall be calculated when necessary in order to determine the import duties to
be repaid or remitted. Such calculation shall not be effected when all thecompensating products are assigned to one of the treatments or uses referredto in Article 128 of the Code.
2. The calculation shall be effected in accordance with the methods referred
to in Articles 635, 636 and 637 or by any other method giving the same resultson the basis of the examples set out in Annex 80.!B
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Article 635
The quantitative scale method (compensating products) shall be used where
one kind of compensating product only is obtained from the inwardprocessing operations. In that case the quantity of import goods correspond-
ing to the quantity of compensating products for which repayment or
remission may be claimed shall be calculated by applying to the wholeamount of the said goods a coefficient corresponding to the ratio of thequantity of compensating products for which repayment or remission may be
claimed to the total quantity of compensating products.
Article 636
The quantitative scale method (import goods) shall be applied where all
elements of the goods released for free circulation are found in eachcompensating product.
In deciding whether this method shall apply, losses shall not be taken into
account.
The quantity of import goods under the drawback system used in the
manufacture of each compensating product shall be determined by success-ively applying to the total quantity of import goods a coefficientcorresponding to the ratio of the quantity of the said goods found in each
type of compensating product to the total quantity of the goods found in the
compensating products as a whole.
The quantity of import goods under the drawback system corresponding to the
quantity of compensating products for which repayment or remission may be
claimed shall be determined by applying the coefficient arrived at by themethod indicated in Article 635 to the quantity of import goods used in the
manufacture of the said product calculated in accordance with the third
subparagraph.
Article 637
1. Where Articles 635 and 636 cannot be applied, the value scale method
shall be used. However, with the agreement of the holder of the authorization
and for the purposes of simplification, the customs authorities may apply the
quantitative scale method (import goods) instead of the value scale methodwhere either method would give similar results.
2. In order to determine the quantity of import goods used in the
manufacture of each type of compensating product, successive coefficientscorresponding to the ratio between the comparable value of each compensat-ing product, calculated in accordance with paragraph 3, shall be applied to the
total quantity of import goods.
3. Article 594 (3) shall apply.
4. The quantity of import goods corresponding to the quantity of
compensating products for which repayment or remission may be claimedshall be calculated by applying the coefficient arrived at by the methodindicated in Article 635 to the quantity of import goods used in the
manufacture of the products in question, calculated in accordance with
paragraph 2.
Article 638
1. The repayment or remission of import duties shall be subject to the
lodging by the holder of the authorization of a claim, hereinafter referred to as
the ‘repayment claim/IP’, with the supervising office. The claim shall be
submitted in duplicate.
2. Subject to paragraph 4, where an authorization was issued under Article
556 (2), the repayment claim/IP may be submitted only to the supervising
office in the Member State which issued the authorization.
3. Where Article 557 is applied, repayment may be claimed only by a single
holder.
4. In specific cases, following a written request from the persons concerned,
where two or more Member States involved in processing operations are
prepared to allow repayment claims/IP to be submitted to the customs
authorities of a Member State other than the one specified in paragraph 2,!B1993R2454 — EN — 01.01.1999 — 001.001 — 218
they shall first communicate the requests to the Commission, together with a
draft of the procedures planned to ensure that the claim referred to in Article640 is correctly made out. The Commission shall inform the other MemberStates accordingly. The procedures communicated by the Commission may be
applied unless the Commission notifies the Member States concerned, within
two months of the date of receipt of the draft, of any objections to suchapplication.
Article 639
1. The period referred to in Article 128 (3) of the Code within which the
repayment claim/IP shall be lodged shall be a maximum of six months fromthe date on which the compensating products were assigned one of thecustoms-approved treatments or uses referred to in Article 128 (1) of the
Code.
2. Where special circumstances so warrant, the customs authorities may
extend the period referred to in paragraph 1 even after it has expired.
Article 640
1. The repayment claim/IP shall contain inter alia the following particulars:
(a) reference particulars of the authorization;
(b) the quantity of each type of import goods in respect of which repayment
or remission is claimed;
(c) the CN code of the import goods;(d) the customs value of the import goods and the rate of import duties to
which they are liable as ascertained by the customs authorities on the dateof acceptance of the declaration for release for free circulation under the
drawback system;
(e) the date of release for free circulation of the import goods under the
drawback system;
(f) reference to the declarations under which the import goods were released
for free circulation under the drawback system;
(g) the type and quantity of the compensating products and the customs-
approved treatment or use to which they are to be assigned;
(h) the value of the compensating products if the value scale method is used
for the purpose of discharge;
(i) the rate of yield fixed;
(j) reference to the declarations under which the compensating products or,
if need be, goods in the unaltered state were entered for one of thecustoms-approved treatments or uses referred to in Article 128 of the
Code;
(k) the amount of import duties to be repaid or remitted and any
compensatory interest collected, taking into account inter alia the import
duties on other compensating products.
2. Where the simplified procedures relating to the formalities for release for
free circulation under the drawback system and to export have been applied,
the declarations referred to in points (f) and (j) of paragraph 1 or thedocuments shall be those referred to in Article 76 (2) of the code.
Article 641
1. Where the supervising office decides that the declarations referred to in
Article 640 (1) (f) and (j) and such other documents as the said office shall
stipulate should be kept by the holder of the authorization, the said
declarations and documents shall be made available to that office.
2. However, where Article 646 applies, the claim shall be accompanied by
the originals of the INF 7 sheets, duly endorsed.!B
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Article 642
1. The supervising office may allow claims to omit some of the particulars
referred to in Article 640 (1) where these do not affect calculation of the
amount to be repaid or remitted.
2. The supervising office may allow the repayment claim /IP referred to in
Article 640 (1) to be made out by computer or in such other form as the saidoffice shall stipulate.
Article 643
The supervising office shall annotate the repayment claim /IP on the basis of
the verification carried out and shall inform the holder of the authorization ofthe result of that verification; it shall keep the claim and related documentsfor at least three calendar years from the end of the year in which it takes a
decision on the claim.
However, the supervising office may decide that documents relating to the
claim should be kept by the holder of the authorization. In that case, the saiddocuments shall be kept for the same period.
Subsection 3
Administrative cooperation
Article 644
1. Where compensating products under the drawback system are placed
under one of the customs-approved treatments or uses referred to in thesecond indent of Article 128 (1) of the Code, thus allowing repayment, the
box reserved for the description of the goods on the document used for the
procedure or in the free zone or free warehouse shall contain one of thefollowing indications:
— Mercancías PA/R—
"C2A.F ./T -varer 3
— A.V ./R.-Waren
—Εµπ(omikronρεύµατα ΕΤ /Ε
—I.P ./D. goods
— Marchandises PA/R— Merci PA/R— A V/T -goederen— Mercadorias AA/D
— SJ/T -tavaroita — AF/R-varor
— AF/R-varor.2. The office of discharge shall satisfy itself that the indications referred to
in paragraph 1 are entered on any document issued to replace or discharge the
documents referred to in that paragraph.
Article 645
Where the compensating products obtained from inward processing
operations under the drawback system are consigned to another customs
office under the external Community transit procedure, which may constitute
justification for a request for repayment, and are the subject of a new inwardprocessing application, the duly empowered customs authorities responsiblefor issuing the new authorization shall use the Information Sheet INF 1
referred to in Article 611 to determine the amount of any import duties to be
levied or the amount of the customs debt liable to be incurred.!B
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Article 646
1. The information sheet known as the INF 7 sheet shall comprise an
original and one copy on a form conforming to the specimen and provisions inAnnex 84.
2. The Information Sheet INF 7 referred to in paragraph 1 shall be used
where the compensating products obtained from inward processing operations
under the drawback system are transferred, without a repayment claim being
lodged, to an office of discharge not mentioned in the authorization and areassigned there, either in the unaltered state or after further duly authorized
processing, to one of the customs-approved treatments or uses permitting
repayment or remission, in accordance with Article 128 (1) of the code. Thecustoms office where the products or goods were assigned such treatment oruse shall where necessary, at the request of the person concerned, issue the
Information Sheet INF 7.
Article 647
1. The Information Sheet INF 7 shall be presented by the person concerned
at the same time as the customs declaration used to assign the customs-
approved treatment or use applied for.
2. The office where the declaration referred to in paragraph 1 was presented
shall endorse the information sheet INF 7, return the original and one copy to
the holder and retain the other copy.
Section 7
Exchange of information with the Commission
Article 648
1. The Member States shall communicate to the Commission:
(a) in respect of each authorization where the value of the import goods
per operator and per calendar year exceeds the limits set in Article 552(1) (a) (v), the particulars indicated in Annex 85; such particulars need
not be communicated where the inward processing authorization has been
issued on the basis of one of the economic conditions referred to by thefollowing codes: 6106, 6107, 6201, 6202, 6203, 6301, 6302, 6303, 7004,7005 and 7006.
Such particulars must also be communicated where the economic
conditions have been re-examined for an authorization of unlimitedvalidity, or when changes are made to previously reported information
concerning authorizations already issued.
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;
(b) in respect of each application for an authorization rejected because the
economic conditions are not considered to be fulfilled, the particularsindicated in Annex 86;
(c) particulars of cases in which the standard rates of yield referred to in
Article 567 have not been applied because although the inward
processing operations concern the import goods listed in Column 1 ofAnnex 77 the compensating products obtained are not those referred to in
Columns 3 or 4 at the same stage of manufacture.
(d) particulars of cases in which point (f) of Article 577 is applied, describing
the special circumstances preventing normal discharge and the conditionsimposed on the products concerned.!B
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2. The particulars referred to in paragraph 1 (a) and (b) shall be
communicated during the month following that in which the authorizationwas issued or the application was rejected, as the case may be. They shall becirculated by the Commission to the other Member States and shall be
examined by the Committee in cases where this is judged necessary.
Article 649
1. The Member States shall communicate to the Commission:
(a) the list of customs authorities to which applications for authorization are
to be presented, except under Article 568;
(b) the list of customs offices empowered to accept declarations entering
goods for the procedure under the suspension system or declarations forrelease for free circulation under the drawback system, pursuant toArticle 568.
2. The information referred to in paragraph 1 shall be communicated two
months before the entry into application of this Regulation, and subsequently
during the month following that in which a Member State changes thejurisdiction of customs offices.
3. For the benefit of traders the Commission will publish the information in
the C Series of the Official Journal of the European Communities .
CHAPTER 4
Processing under customs control
Section 1
General provisions
Article 650
Pursuant to Article 131 of the Code, the procedure for processing under
customs control may be used for goods in column 1 of the list in Annex 87which are to undergo the processing referred to in column II.
Subsection 1
Authorization — normal procedure
Article 651
1. The application shall be made in conformity with Article 497 and in
accordance with the specimen in Annex 67/C, and presented by the person towhom the authorization may be granted under Articles 86, 132 and 133 of theCode.
2. (a) The application shall be presented to the customs authorities
designated by the Member State where the processing operation is
to be carried out.
(b) Where it is expected that processing operations will be carried out by
or on behalf of the applicant in different Member States, applicationfor a single authorization may be made.
In that case, the application, which shall include particulars of the
sequence of operations and the exact places where they will be
carried out, shall be lodged with the customs authorities of the
Member State where the first such operation will be carried out.
Article 652
1. Without prejudice to Article 656, the authorization shall be issued by the
authorities to which the application was presented under Article 651 (2) and
shall be made out in conformity with Article 500 and in accordance with the
specimen in Annex 68/C.
2. Where Article 651 (2) (b) applies, the authorization may not be issued
without the agreement of the customs authorities designated by the Member!B1993R2454 — EN — 01.01.1999 — 001.001 — 222
States in which the places indicated in the application are located. The
following procedure shall apply:
(a) the customs authorities to which the application was presented, after
satisfying themselves that the economic conditions can be consideredfulfilled in respect of the planned operation, shall communicate the
application and the draft authorization to the customs authorities of the
other Member States concerned; the said draft shall include, at least, therate of yield, the approved methods of identification, the customs officesreferred to at point 9 of the specimen authorization in Annex 68/C, any
simplified procedures used for entry for the procedure, transfer or
discharge and the rules to be observed inter alia as regards notification to
the supervising office;
(b) the customs authorities having received notification shall transmit any
objections as soon as possible, and in any case within two months of the
date of communication of the application and draft authorization;
(c) the customs authorities referred to in subparagraph (a), after taking the
necessary steps to ensure payment of the customs debt which may be
incurred in respect of the import goods, may issue the authorization if ithas received no information concerning the existence of objections to thedraft authorization within the period referred to in subparagraph (b);
(d) the Member State issuing the authorization shall send a copy thereof to
all the Member States referred to above.
Authorizations issued in this way shall be valid only in the Member States
referred to above.
The Member States shall communicate to the Commission the names and
addresses of the customs authorities designated to receive the application andthe draft authorization mentioned in subparagraph (a). The Commission shallinform the other Member States accordingly.
3. To ensure correct application of the provisions governing the procedure,
the customs authorities may require the holder of the authorization, in order to
facilitate checks, to keep or have kept for him stock records which indicate thequantities of import goods entered for the procedure and of processedproducts obtained, and all particulars needed for the monitoring of the
operations and the correct calculation of any import duties which may be
payable.
The ‘records of processing under customs control’ shall be made available to
the supervising office to enable it to carry out any checks necessary for theproper implementation of the procedure.
Where the records kept by the applicant for commercial purposes allow
supervision of the procedure they shall be recognized by the customs
authorities as valid ‘records of processing under customs control’.
Article 653
The period of validity of the authorization shall be set case by case by the
customs authorities, having regard to the specific requirements of theapplicant.
Where the period exceeds two years, the conditions on which the
authorization was issued shall be reviewed periodically at intervals laid down
in the authorization.
Article 654
1. When issuing the authorization the customs authorities shall specify the
period within which the processed products must be assigned to acustoms-approved treatment or use in accordance with Article 134 of theCode, taking into account the time required to carry out the processing
operations and the time required to assign the processed products to a
customs-approved treatment or use.
2. Where the circumstances so warrant, the period specified in the
authorization may be extended even when that originally set has expired.!B1993R2454 — EN — 01.01.1999 — 001.001 — 223
Article 655
1. The rate of yield, or method of determining the rate, referred to in Article
134 of the Code shall as far as possible be set on the basis of production dataand shall be identifiable in the records of the holder of the authorization.
2. The rate or method of determining the rate shall be set in accordance with
paragraph 1, subject to retrospective verification by the customs authorities.
Subsection 2
Authorization - simplified procedure
Article 656
1. This Article shall apply where processing operations are to take place in a
single Member State.
2. Where the simplified procedures for entry for the procedure referred to in
Article 76 of the Code are not applied, any customs office empowered by thecustoms authorities to grant authorizations using the simplified procedure,shall allow the lodging of the declaration entering goods for the procedure to
constitute an application for authorization. In this case acceptance of such
declaration shall constitute the authorization, the said acceptance remaining inany event subject to the conditions governing the granting of theauthorization.
3. Declarations presented under paragraph 2 shall be accompanied by a
document made out by the declarant containing the following information, asnecessary, unless such information can be entered in box 44 of the form used
for the declaration itself:
(a) where the person applying to use the procedure is not the same as the
declarant, the name or business name and address of the applicant;
(b) where the person carrying out the processing is not the same as the
applicant or the declarant, the name or business name and address of thatperson;
(c) the nature of the processing operation;
(d) the trade and/or technical description of the processed products to be
obtained;
(e) the rate of yield or, where appropriate, the method by which the rate will
be established;
(f) the time allowed for assigning the import goods to a customs-approved
treatment or use;
(g) the place where it is intended to carry out the processing operation.
Article 498 shall apply mutatis mutandis .
4. Article 502 shall apply mutatis mutandis .
Section 2
Entry of goods for the procedure
Article 657
1. Except where Article 656 is applied, the declaration entering goods for
processing under customs control shall be lodged at one of the offices of entry
for the procedure specified in the authorization.
2. Where Article 656 is applied, the declaration referred to in paragraph 1
shall be lodged at a duly empowered customs office.
Article 658
1. The declaration referred to in Article 657 shall be made in accordance
with Articles 198 to 252.
2. Without prejudice to the application of Article 656, the description of the
goods given in the declaration referred to in paragraph 1 shall correspond tothe specifications in the authorization.!B1993R2454 — EN — 01.01.1999 — 001.001 — 224
3. For the purposes of Article 62 (2) of the Code, the documents to
accompany the declaration shall be those provided for in Article 220.
Article 659
1. The simplified procedures provided for in Article 76 of the Code shall
apply in accordance with Articles 275 and 276.
2. The customs authorities shall withhold authorization to use the local
clearance procedure provided for in Article 276, from persons whose stock
records, as referred to in Article 652 (3), cannot be established.
3. The supplementary declaration referred to in Article 76 (2) of the Code
shall be supplied within the stipulated period and in any case no later than thetime when the bill of discharge is lodged.
Section 3
Discharge of the procedure
Article 660
1. Discharge of the procedure shall be based either on the quantity of import
goods corresponding, by application of the rate of yield, to the processedproducts or on the quantity of goods in the unaltered state which have beenassigned to a customs-approved treatment or use.
2. Where necessary, pursuant to Article 135 of the Code, the rules in
Articles 591 to 594 concerning the proportion of import goods incorporated
in the products shall apply mutatis mutandis .
Article 661
1. Except where Article 656 is applied, the declaration discharging the
procedure for the processing of goods under customs control shall be lodgedat one of the customs offices of discharge specified in the authorization.
2. Where Article 656 is applied, the declaration referred to in paragraph 1
shall be lodged with the customs office which issued the authorization.
3. However, the supervising office may allow the declaration referred to in
paragraph 1 to be presented at a customs office other than the one referred toin paragraphs 1 and 2.
Article 662
1. The declaration referred to in Article 661 shall be made in accordance
with the provisions laid down for the customs-approved treatment or use
concerned.
2. The description of the processed products or import goods in the
declaration referred to in paragraph 1 shall correspond to the specifications inthe authorization.
3. The provisions of Article 583 (3) shall apply.
Article 663
The simplified procedures provided for in Article 76 of the Code for
discharge of the procedure shall apply in accordance with Article 278 (1).
Article 664
1. The holder of the authorization shall supply the supervising office with a
bill of discharge within thirty days of the expiry of the time limit fordischarge.
2. The bill of discharge shall contain inter alia the following particulars:
(a) reference particulars of the authorization;(b) the quantity by type of import goods and reference particulars of the
declarations entering them for the procedure;
(c) the CN code of the import goods;!B1993R2454 — EN — 01.01.1999 — 001.001 — 225
(d) the customs value of the import goods;
(e) the rate of yield set;(f) the nature and quantity of the processed products and the customs-
approved treatment or use to which they are assigned, together withreference particulars of the declarations assigning the said products to acustoms-approved treatment or use;
(g) where the fourth indent of Article 666 is to be applied, the processing
costs;
(h) the CN code of the processed products.3. Where a simplified procedure is used for entry for or discharge of the
procedure, the declarations and documents in question shall be those providedfor in Article 76 (3) of the Code.
Article 665
1. The supervising office may agree that:
(a) the bill of discharge referred to in Article 664 (2) should be made out by
computer or in any other form that the said office shall stipulate;
(b) the bill of discharge should be made out on the declaration entering the
goods for the procedure.
2. The provisions of Article 598 shall apply.
3. The supervising office may itself make out the bill of discharge subject to
the time limit laid down in Article 664 (1). This fact shall be indicated in theauthorization.
Article 666
Pursuant to Article 36 (1) of the Code, where the processed products are
released for free circulation their customs value shall be one of the following,
at the choice of the person concerned, such choice being exercised on the dateof acceptance of the declaration for release for free circulation:
— the customs value, determined at or about the same time of identical or
similar goods produced in any third country,
— their selling price, provided this is not influenced by a relationship
between buyer and seller,
— the selling price in the Community of identical or similar goods, provided
this is not influenced by a relationship between buyer and seller,
— the customs value of the import goods plus the processing costs.
Article 667
Where commercial policy measures are in force for the import goods at the
time of acceptance of the declaration for release for free circulation, suchmeasures shall not apply to the processed products unless they are also inforce for products identical to the processed products.
In this case, the measures shall be applied to the quantity of import goods
actually used in the manufacture of the processed products released for free
circulation.
Section 4
Exchange of information with the Commission
Article 668
1. The Member States shall communicate to the Commission:
(a) in respect of each authorization where the value of the goods entered for
the procedure, per operator and per calendar year, exceeds ECU 100 000,
the particulars indicated in Annex 88;
(b) in respect of each application for an authorization rejected because the
economic conditions referred to in Article 133 (e) of the Code are notconsidered to be fulfilled, the particulars indicated in Annex 89.!B1993R2454 — EN — 01.01.1999 — 001.001 — 226
2. The particulars referred to in paragraph 1 shall be communicated during
the month following that in which the authorization was issued or theapplication was rejected, as the case may be. They shall be circulated by theCommission to the other Member States and shall be examined by the
Committee in cases where this is judged necessary.
Article 669
1. The Member States shall communicate to the Commission:
(a) the list of customs authorities to which applications for authorization are
to presented (SIC! to be presented), except under Article 656;
(b) the list of customs offices empowered to accept declarations entering
goods for the procedure under Article 656.
2. The provisions of Article 649 (2) and (3) shall apply.
CHAPTER 5
Temporary importation procedure
Section 1
General provisions
Article 670
For the purposes of this Chapter:
(a)office of entry means: the customs office via which goods accompanied
by an ATA carnet enter the customs territory of the Community;
(b)office of exit means: the customs office via which goods accompanied by
an ATA carnet leave the customs territory of the Community;
(c)means of transport means: any means used for the transport of persons or
goods. The term covers spare parts and normal accessories and
equipment, including the gear used to stow, secure or protect goodswhich is imported with the means of transport;
(d)person established outside the customs territory of the Community
means: a natural person normally resident outside the customs territory of
the community or a legal person having a registered place of businessoutside that territory;
(e)commercial use means: the use of a means of transport for the transport
of persons for remuneration or the industrial or commercial transport of
goods, whether or not for remuneration;
(f)private use means: the use of a means of transport exclusively for
personal purposes by the person concerned, excluding commercial use;
(g)container mean s: an article of transport equipment (lift-van, movable
tank, demountable body or other similar structure):
— fully or partially enclosed to constitute a compartment intended for
containing goods,
— of a permanent character and accordingly strong enough to be
suitable for repeated use,
— specially designed to facilitate the carriage of goods, by one or more
modes of transport, without intermediate reloading,
— designed for ready handling, particularly when being transferred
from one mode of transport to another,
— designed to be easy to fill and to empty, and having an internal
volume of one cubic metre or more.
Platform flats shall be treated as containers.The term container shall include the accessories and equipment of the
container, appropriate for the type concerned, provided they are
transported with the container. The term container shall not includevehicles, accessories or spare parts of vehicles, packaging or pallets.!B1993R2454 — EN — 01.01.1999 — 001.001 — 227
By way of derogation from the final indent, the term container shall apply
to containers used for air transport having an internal volume of less thanone cubic metre;
(h)transport under customs seal means: the use of a container to transport
goods which are identified by the sealing of the container;
(i)demountable body means: a loading compartment which has no
independent means of movement and is specifically designed to be
transported on a road vehicle, the chassis of such vehicle and the lower
bodywork frame being specially designed for that purpose. Thisdefinition also covers movable cases which form loading compartments
specifically designed for combined transport;
(j)partially enclosed containers means: equipment generally consisting of a
floor and a superstructure marking off a loading space equivalent to that
of a closed container; the superstructure is generally made up of metalmembers forming the frame of a container; containers of this type may
also comprise one or more lateral or frontal walls; in some cases there is
only a roof attached to the floor by uprights; this type of container is usedin particular for the carriage of bulky goods (motor cars, for example);
(k)platform flats means: loading platforms without a superstructure, or with
partial superstructure only, of the same length and width as containers
and possessing top and bottom corner fittings located on the side of the
platform to enable the same anchoring and lifting devices to be used asfor containers;
(1)accessories and equipment of the container means: in particular the
following devices, even if they are removable:
(i) equipment for controlling, modifying or maintaining the temperature
inside the container;
(ii) small appliances, such as temperature or impact recorders, designed
to indicate or record variations in environmental conditions and
impact;
(iii) internal partitions, pallets, shelves, supports, hooks and similar
devices used for stowing goods.
(m)pallet means: a device on the deck of which a quantity of goods can be
assembled to form a unit load for the purpose of transporting it, or of
handling or stacking it with the assistance of mechanical appliances. This
device is made up of two decks separated by bearers, or of a single decksupported by feet, or of a special deck designed for air transport; itsoverall height is reduced to the minimum compatible with handling by
means of fork lift trucks or pallet trucks; it may or may not have a
superstructure;
(n)operator of a container or pallet means: the person who, whether or not
its owner, has effective control of its movements;
(o)user of the procedure for a container or pallet means: the operator of a
container or pallet or his representative;
(p) i nternal 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.
Section 2
Temporary importation of goods other than means of transport
Subsection 1
Temporary importation with total relief: scope and conditions
(a) Professional equipment
Article 671
1. The temporary importation procedure with total relief from import duties
shall be granted for professional equipment.!B1993R2454 — EN — 01.01.1999 — 001.001 — 228
2. Professional equipment means:
(a) equipment for the press or for sound or television broadcasting which is
necessary for representatives of the press or of broadcasting or television
organizations established outside the customs territory of the Communityand visiting that territory for purposes of reporting or in order to transmit
or record material for specified programmes;
(b) cinematographic equipment necessary for a person established outside
the customs territory of the Community and visiting that territory in order
to make a specified film or films;
(c) any other equipment necessary for the exercise of the calling, trade or
profession of a person established outside the customs territory of theCommunity and visiting that territory to perform a specified task. It does
not include equipment which is to be used for the industrial manufacture
or packaging of goods or (except in the case of hand tools) for theexploitation of natural resources, for the construction, repair ormaintenance of buildings or for earth moving and like projects;
(d) ancillary apparatus for the equipment mentioned in subparagraphs (a), (b)
and (c) of this paragraph, and accessories thereof.
An illustrative list of goods to be considered as professional equipment is
given in Annex 90.
3. The temporary importation procedure referred to in paragraph 1 shall be
granted provided that the professional equipment is:
(a) owned by a person established outside the customs territory of the
Community;
(b) imported by a person established outside the said territory;(c) used solely by or under the personal supervision of the person visiting the
said territory.
However, the condition referred to in (c) shall not apply to cinematographic
equipment imported for the production of films, television programmes or
audiovisual works, under a coproduction contract concluded with a person
established in the customs territory of the Community.
In the case of joint radio or television programme productions, professional
equipment may be the subject of a hire contract or similar arrangement towhich a person established in the customs territory of the Community is a
party.
Article 672
Spare parts subsequently imported for the repair of professional equipment
which has been temporarily imported shall be entitled to temporaryimportation facilities on the same conditions as the equipment itself.
(b) Goods for display or use at exhibitions, fairs, meetings or similar
events
Article 673
1. The temporary importation procedure with total relief from import duties
shall be granted for:
(a) goods intended for display or demonstration at an event;(b) goods intended for use in connection with the display of imported
products at an event, including:
— goods necessary for the purpose of demonstrating imported
machinery or apparatus to be displayed,
— construction and decoration material, including electrical fittings, for
the temporary stands of persons established outside the Community,
— advertising and demonstration material and other equipment which is
publicity material for the imported goods displayed, such as sound
and image recordings, films and transparencies, together withapparatus necessary for their use;!B1993R2454 — EN — 01.01.1999 — 001.001 — 229
(c) equipment, including interpretation equipment, sound and image
recording apparatus and films of an educational, scientific or culturalcharacter, intended for use at international meetings, conferences orcongresses;
(d) live animals intended for exhibition at or participation in an event;(e) products obtained during an event from goods, machinery, apparatus or
animals imported temporarily.
2. Event means:(a) a trade, industrial, agricultural or craft exhibition, fair, or similar show or
display;
(b) an exhibition or meeting which is primarily organized for a charitable
purpose;
(c) an exhibition or meeting which is primarily organized to promote any
branch of learning, art, craft, sport or scientific, technical educational,cultural, trade union or tourist activity, to promote religious knowledge or
worship or to promote friendship between peoples;
(d) a meeting of representatives of international organizations or inter-
national groups of organizations;
(e) a representative meeting of an official or commemorative character,
except exhibitions organized for private purposes in shops or business
premises with a view to sale of the imported goods.
(c) Teaching aids and scientific equipment
Article 674
1. The temporary importation procedure with total relief from import duties
shall be granted for:
(a) pedagogic material and scientific equipment;(b) spare parts and accessories for such material or equipment;(c) tools especially designed for the maintenance, checking, calibration or
repair of such material or equipment.
2. ‘Pedagogic material’ means any material intended for the sole purpose of
teaching or vocational training, and in particular models, instruments,apparatus and machines.
The list of goods to be considered as pedagogic materials is set out in Annex
91. An illustrative list of other goods imported in connection with educational,
scientific or cultural activities is given in Annex 91a.
3. ‘Scientific equipment’ means equipment intended for the sole purpose of
scientific research or teaching, and in particular models, instruments,
apparatus and machines.
4. The temporary importation procedure referred to in paragraph 1 shall be
granted provided that the pedagogic material or scientific equipment, spareparts, accessories or tools:
(a) are imported by approved establishments and are used under the
supervision and responsibility of such establishments;
(b) are used for non-commercial purposes;(c) are imported in reasonable numbers, having regard to the purpose of the
importation;
(d) remain throughout their stay in the customs territory of the Community
the property of a person established outside that territory.
5. The period during which such pedagogic material or scientific equipment
may remain under the temporary importation procedure shall be 12 months.!B
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Article 676
1. For the purposes of point (a) of Article 674 (4), ‘approved establishments’
means, in the case of pedagogic material public or private teaching orvocational training establishments which are essentialy (SIC! essentially)
nonprofit making and have been approved by the designated authorities of the
Member State which issued the authorization as recipients of pedagogicmaterial under the temporary importation procedure.
2. For the purposes of point (a) of Article 674 (4) ‘approved establishments’
means, in the case of scientific equipment, public or private scientific orteaching establishments which are essentially non-profit making and have
been approved by the designated authorities of the Member State which issued
the authorization as recipients of scientific equipment under the temporaryimportation procedure.
(d) Medical, surgical and laboratory equipment
Article 677
1. The temporary importation procedure with total relief from import duties
shall be granted for medical, surgical and laboratory equipment intended for
hospitals and other medical institutions.
2. The temporary importation procedure referred to in paragraph 1 shall be
granted provided that the said equipment:
(a) has been dispatched on an occasional basis, on loan free of charge;
(b) is intended for diagnostic or therapeutic purposes.3. Equipment dispatched on an occasional basis means any medical,
surgical or laboratory equipment dispatched at the request of a hospital orother medical institution which is facing exceptional circumstances and has
urgent need of such equipment to make up for the inadequacy of its own
facilities.
(e) Disaster relief materials
Article 678
1. The temporary importation procedure with total relief from import duties
shall be granted for materials to be used in connection with measures taken tocounter the effects of disasters affecting the customs territory of the
Community.
2. The temporary importation procedure referred to in paragraph 1 shall be
granted provided that such materials:
— are imported on loan free of charge,
— are intended for state bodies or bodies approved by the competent
authorities.
(f) Packings
Article 679
1. The temporary importation procedure with total relief from import duties
shall be granted for packings.
2. Packings means:
(a) containers used, or to be used, in the state in which they are imported, for
external or internal packing of goods;
(b) supports on which goods are, or are to be, rolled, wound or attached,but excluding packing materials such as straw, paper, glass wool and shavings
when imported in bulk.
3. The temporary importation procedure referred to in paragraph 1 shall be
granted provided that:
(a) if the packings are imported filled, they are declared as being for
re-exportation empty or filled;!B1993R2454 — EN — 01.01.1999 — 001.001 — 231
(b) if the packings are imported empty, they are declared as being for
re-exportation filled.
4. Packings admitted under the temporary importation procedure may not be
used even occasionally in internal traffic, except with a view to the export ofgoods from the customs territory of the Community. In the case of packings
imported filled, this ban shall apply only from the time that they are emptied
of their contents.
5. The period during which such packings may remain under the temporary
importation procedure shall be six months.
(g) Other goods qualifying for temporary importation with total relief
Article 680
"M11.3The temporary importation procedure with total relief from
import duties shall be granted for:
(a) moulds, dies, blocks, drawings, sketches and other similar articles
intended for a person established in the customs territory of the
Community, where at least 75 % of the production resulting from theiruse is exported from that territory;
(b) measuring, checking and testing instruments and other similar articles
intended for a person established in the customs territory of theCommunity for use in a manufacturing process, where at least 75 % of
the production resulting from their use is exported from that territory;
(c) special tools and instruments made available free of charge to a person
established in the customs territory of the Community for use in themanufacture of goods which are to be exported in their entirety, on
condition that such tools and instruments remain the property of a person
established outside the customs territory of the Community;
(d) goods of any kind which are to be subjected to tests, experiments or
demonstrations, including the tests and experiments required for
type-approval procedures, but excluding any tests, experiments ordemonstrations constituting a gainful activity;
(e) goods of any kind to be used to carry out tests, experiments or
demonstrations, but excluding any tests, experiments or demonstrationsconstituting a gainful activity;
(f) samples, i.e. articles which are representative of a particular category of
goods already produced or which are examples of goods the productionof which is contemplated, but not including identical articles brought inby the same individual, or sent to a single consignee, in such quantity
that, taken as a whole, they no longer constitute samples under ordinary
commercial usage.
2. To qualify for the temporary importation procedure referred to in
paragraph 1:
(a) the goods referred to in points (a), (b), (c) and (f) of that paragraph must
be owned by a person established outside the customs territory of the
Community;
(b) the samples referred to in point (f) of that paragraph must be imported
solely for the purpose of being shown or demonstrated in the customs
territory of the Community for the soliciting of orders for similar goodsto be imported into that territory. They may not be sold or put to normaluse except for the purposes of demonstration, or used in any way while in
the customs territory of the Community.
Article 681
1. The temporary importation procedure with total relief from import duties
shall be granted for replacement means of production.
2. The period during which replacement means of production may remain
under the temporary importation procedure shall be six months.!B
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3. Replacement means of production means instruments, apparatus and
machines made temporarily available to a customer free of charge by asupplier or repairer, pending the delivery or repair of similar goods.
Article 682
1. The temporary importation procedure with total relief from import duties
shall be granted for:
(a) second-hand goods imported with a view to their sale by auction;
(b) goods imported under a contract of sale subject to satisfactory acceptance
tests;
(c) works of art, collectors’ items and antiques imported for the purpose of
exhibition, with a view to possible sale;
(d) consignments on approval of made-up articles of fur, precious stones,
carpets and articles of jewellery, provided that their particular char-
acteristics prevent their being imported as samples.
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);
3. For these purposes:
—second-hand goods means goods other than newly manufactured goods,
— ‘works of art, collectors’ items and antiques’ mean goods as defined in
Annex 91 b;
— consignments on approval means consignments of goods which the
consignor for his part wishes to sell and which the consignee may decide
to purchase after inspection.
Article 683
The temporary importation procedure with total relief from import duties
shall be granted for:
(a) positive cinematograph films, printed and developed and other recorded
image-bearing media intended for viewing prior to commercial use;
(b) films, magnetic tapes and wires and other sound- or image-bearing media
which are intended to be provided with a sound track, dubbed or copied;
(c) films demonstrating the nature or the operation of foreign products or
equipment, provided that they are not intended for public showing for
charge;
(d) data-carrying media, sent free of charge for use in automatic
data-processing;
(e) articles (including vehicles) which, by their nature, are unsuitable for any
purpose other than advertising of specific articles or publicity for a
specific purpose.
Article 684
1. The temporary importation procedure with total relief from import duties
shall be granted for personal effects and goods imported for sports purposes.
2. For these purposes:
(a) ‘traveller’ means any person referred to in Article 236 (A) (1);
(b) ‘personal effects’ means all articles, new or used, which a traveller may
reasonably require for his or her personal use during the journey, taking!B
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into account all the circumstances of the journey, but excluding any goods
imported for commercial purposes;
(c) ‘goods imported for sports purposes’ means sports requisites and other
articles for use by travellers in sports contests or demonstrations or for
training taking place in the customs territory of the Community.
3. Personal effects shall be re-exported at the latest when the person who
imported them leaves the customs territory of the Community.
The period during which goods imported for sports purposes may remain
under the temporary importation procedure shall be 12 months.
4. The illustrative list of such goods is set out in Annex 92.
Article 684a
1. The temporary importation procedure with total relief from import duties
shall be granted for tourist publicity material.
2. ‘Tourist publicity material’ means goods the purpose of which is to
encourage the public to visit foreign countries, in particular in order to attend
cultural, religious, touristic, sporting or professional meetings or events held
there.
3. An illustrative list of such goods is set out in Annex 93.
Article 685
1. The temporary importation procedure with total relief from import duties
shall be granted for the equipment and live animals of any species importedfor the purposes listed in Annex 93a.
2. The temporary importation procedure referred to in paragraph 1 shall be
granted on condition that:
(a) the animals are owned by a person established outside the customs
territory of the Community;
(b) the equipment is owned by a person established in the frontier zone
adjacent to that of the customs territory of the Community;
(c) draught animals and equipment are imported by a person established in
the frontier zone adjacent to that of the customs territory of the
Community for working land located inside the customs territory of the
Community, involving the performance of agricultural or forestry work,including the clearing or transport of timber, or for pisciculture.
3. ‘Frontier zone’ means, without prejudice to existing conventions in this
respect, a zone which, as the crow flies, does not extend more than 15kilometres from the frontier. The local administrative districts, part of whose
territory lies within the zone, shall also be considered to be part of the frontier
zone, notwithstanding any derogations on this matter.
Article 686
1. The temporary importation procedure with total relief from import duties
shall be granted for welfare materials for seafarers.
2. For these purposes:
— welfare material means material for the pursuit of cultural, education,
recreational, religious or sporting activities by seafarers,
— seafarers means all persons transported on board a vessel responsible for
tasks relating to the operating or service of the vessel at sea.
3. The list of goods to be considered as welfare material for seafarers is
given in Annex 94.
4. The temporary importation procedure referred to in paragraph 1 shall be
granted on condition that the material is:
(a) unloaded from a vessel engaged in international maritime traffic to be
temporarily used ashore by the crew for a period not exceeding the
vessel’ s stay in port;!M1
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(b) imported for temporary use in cultural or social establishments for a
period of twelve months. Cultural or social establishments means hostels,clubs or recreation centres for seafarers, managed either by officialbodies or by religious or other non-profit making organizations, and
places of worship where services for seafarers are regularly held.
Article 687
The temporary importation procedure with total relief from import duties
shall be granted for miscellaneous equipment used under the supervision andresponsibility of a public authorities for the building, repair or maintenance of
infrastructure of general importance in frontier zones.
Article 688
1. The temporary importation procedure with total relief from import duties
shall be granted for goods temporarily imported into the customs territory of
the Community in a particular situation having no economic effect.
2. Temporary importation into the customs territory of the Community on
an occasional basis, for a period not exceeding three months, of goods whose
value is less than ECU 4 000 shall be considered a particular situation having
no economic effect.
Article 689
1. Any Member State may decide to grant total relief instead of the partial
relief referred to in Article 142 of the Code for goods imported into its
territory on an occasional basis for a period not exceeding three months.
2. Following examination by the Committee of the communications referred
to in Article 746 (1) (c), provisions shall be adopted to exclude from the scope
of paragraph 1 operations which have been found to affect adversely the
conditions of competition in the Community or to damage the interests ofoperators established there.
3. Following expiry of the period for which goods entered for the procedure
under this Article may remain under the procedure, the goods shall beassigned to a new customs-approved treatment or use or entered for the
temporary importation procedure with partial relief from import duties.
If it becomes necessary to determine the duties to be levied under the partial
relief procedure, the date to be taken into consideration shall be that on which
the goods were entered for temporary importation under paragraph 1.
Subsection 2
Special provisions relating to goods - qualifying for partial relief
Article 690
Pursuant to Article 142 (2) of the Code, the list of goods in respect of which
the temporary importation procedure with partial relief from import duties
may not be used is given in Annex 95.
Subsection 3
Authorizing use of the procedure
(a) Normal procedure
Article 691
1. The application shall be made in conformity with Article 497 and in
accordance with the specimen in Annex 67/D, and presented by the person to
whom the authorization may be granted under Articles 86 and 138 of theCode.
2. (a) The application shall be presented to the customs authorities
designated by the Member State where the goods are to be used.!B
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(b) Where it is expected that the goods will be used in several Member
States, application for a single authorization may be made. Thisapplication shall be lodged with the customs authorities designatedby the Member State where the goods are to be used first.
In that case, the application shall include particulars of the sequence
of uses and the expected places where the goods temporarilyimported will be used.
Article 692
1. Without prejudice to Article 695, the authorization shall be issued by the
authorities to which the application was presented under Article 691 (2) and
shall be made out in conformity with Article 500 and in accordance with thespecimen in Annex 68/D.
2. Where Article 691 (2) (b) applies, the authorization may not be issued
without the agreement of the customs authorities designated by the MemberStates in which the places indicated in the application are located. The
following procedure shall apply:
(a) the customs authority to which the application was presented shall
communicate the application and the draft authorization to the other
customs authorities concerned; the said draft shall include, at least, the
places of use, the trade and/or technical description of goods, theexpected quantity and value, the article under which authorization issought, the proposed methods of identification, the customs offices
referred to at point 8 of the specimen authorization in Annex 68/D, and
where appropriate, the rules to be observed inter alia as regards
notification to the supervising office;
(b) the other customs authorities concerned shall notify the existence of any
objections as soon as possible, and in any case within two months of thedate of communication of the application and draft authorization;
(c) the customs authority referred to in subparagraph (a) may issue the
authorization if it has received no information concerning the existenceof objections to the draft authorization within the period referred to insubparagraph (b);
(d) the Member State issuing the authorization shall send a copy thereof to
all the Member States referred to above.
Authorizations issued in this way shall be valid only in the Member States
referred to above.
The Member States shall communicate to the Commission the names and
addresses of the customs authorities designated to receive the application and
the draft authorization mentioned in subparagraph (a). The Commission shall
inform the other Member States accordingly.
Article 693
The period of validity of the authorization shall be set by the customs
authorities on a case-by-case basis, having regard to the specific needs of the
applicant.
Article 694
1. When issuing the authorization the designated customs authorities shall
specify the period within which the import goods must be assigned acustoms-approved treatment or use, taking into account the periods provided
for in Article 140 (2) of the Code and Articles 674, 679, 681, 682 and 684 and
the time required to achieve the object of the temporary importation.
2. For the purposes of Article 140 (3) of the Code, exceptional circum-
stances 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 importationoperation.
3. Where an extension is granted which exceeds the period provided for, it
shall be set having regard to the circumstances which prevented the holder of
the authorization from fulfilling his obligation to re-export within that period.!B
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(b) Simplified procedures
Article 695
1. This article may be applied where the goods are to be used in a single
Member State or in several Member States. It shall apply wheneverapplication of Article 142 (1) of the Code or Articles 688 and 689 is not
requested.
2. Where the simplified procedures for entry for the procedure laid down in
Article 76 of the Code are not applied, a customs office empowered by thecustoms authorities to grant authorizations using the simplified procedure
shall allow the declaration of entry for the procedure to constitute an
application for authorization.
In this case acceptance of the declaration shall constitute the authorization,
the said acceptance remaining in any event subject to the conditions governingthe granting of the authorization, including the decision of the control office,
indicated in the box 44 of the form.
3. A declaration presented under paragraph 2 shall be accompanied by a
document made out by the declarant containing the following information, inso far as this information is necessary and cannot be entered in box 44 of the
form used for the declaration itself:
(a) where the person applying to use the procedure is not the same as the
declarant, the name or business name and address of the applicant, and,where appropriate, of the owner of the goods;
(b) where the user is not the same as the applicant or declarant, the name or
business name and address of the user of the goods;
(c) the article under which the application is being made;(d) the period for which the goods are expected to remain under the
procedure;
(e) the place where the goods are to be used;(f) whether the procedures laid down in Articles 713 and 714 are being used.Article 498 shall apply mutatis mutandis .
4. Article 502 shall apply mutatis mutandis .
Article 696
1. The cases provided for in Article 229 (1) (a) and (c) shall apply on
condition that the declarant produces, in support of his oral declaration, an
inventory setting out:
(a) his name and address;(b) the trade description of the goods;(c) the value of the goods;(d) the intended length of stay of those goods in the Member State
concerned;
(e) precise information about the number of items of each type of goods;(f) the place of use in the cases specified in the fourth indent of Article 229
(1) (a).
2. The inventory, dated and signed by the applicant, shall be lodged in
duplicate at the customs office; one copy shall be endorsed by the customsoffice and given to the person concerned and the other copy shall be retainedby the said office.
The oral declaration of entry for the procedure shall constitute the application
for authorization and the endorsement of the inventory by the customs officeshall be equivalent to authorization.
3. Inventories relating to the animals and equipment referred to in the first
indent of Article 229 (1) may be used for one year for all entries into the
customs territory of the Community.!B
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They shall be lodged each year at the competent customs office before the
first temporary importation operation is carried out.
Article 697
1. Presentation of an ATA carnet to a customs office duly empowered by the
customs authorities in order to use the temporary importation procedure shallbe equivalent to presentation of the application for authorization andacceptance of the carnet (temporary importation voucher) shall be equivalent
to authorization to use the procedure.
2. Goods which can be temporarily imported in accordance with the
procedure described in paragraph 1 are listed in Annex 96.
3. ATA carnets shall be accepted by the customs offices only if they are:
(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 theconditions laid down in those Recommendations,
and endorsed and guaranteed by an association forming part of an
international guarantee chain. The Commission shall communicate a listof the countries and associations concerned to the Member States;
(b) certified by the customs authorities in the appropriate section of the cover
page, and
(c) valid throughout the customs territory of the Community.
Article 698
1.
"M7Travellers’ personal effects and goods imported for sports
purposes referred to in Article 684 shall be authorized for the temporary
importation procedure without written or oral application or authorization.
3
In that case the act provided for in Article 233 shall be considered to be an
application for temporary importation and the absence of intervention by the
customs authorities to be an authorization
2. Where a high amount of import duties and other charges is involved,
paragraph 1 shall be waived with regard to personal effects and to goodsimported for sports purposes.
In this case the simplified procedure provided for in Article 696 shall apply
mutatis mutandis .
Subsection 4
Entry of goods for the procedure
Article 699
1. Except where Articles 695 to 697 apply, the declaration entering goods
for the temporary importation procedure shall be lodged at one of the customsoffices of entry for the procedure specified in the authorization.
2. Where Article 695 or Article 696 applies, the declaration referred to in
Article 701 or the inventory shall be lodged at a duly empowered customsoffice.
3. Where Article 697 applies, the ATA carnet shall be presented in order to
enter goods for the temporary importation procedure at any duly empowered
office of entry. The office of entry shall then act as the office of entry for the
procedure.!B
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However:
(a) where the duly empowered office of entry is unable to check the
fulfilment of all conditions to which the use of the temporary importationprocedure is subject, or
(b) where the office of entry is not empowered to act as the office of entry for
the procedure,
the said office shall permit the goods to be carried to the office of destination
able to carry out such checks under cover of the ATA carnet used as a transitdocument.
4. The customs authorities of the Member States shall empower customs
offices to act as offices of entry for the procedure or offices of entry acting as
offices of entry for the procedure.
Article 700
1. For the purposes of Article 88 of the code, entry for the temporary
importation procedure shall be subject to the provision of a security.
2. By way of derogation from paragraph 1, Annex 97 lists the cases in which
no security shall be required for entry of goods for the temporary importationprocedure.
Article 700a
1. For the purposes of Article 691 (2) (b) and 692 (2), the security shall be
provided at the customs office which issued the authorization of entry for theprocedure, in order to ensure payment of any customs debt and other charges
which may be incurred in respect of the goods.
2. Where the authorization is issued pursuant to Article 692 using the
simplified procedures provided for in Article 713, and the goods are to beused in more than one Member State, the holder of the procedure shall bringthis information to the attention of the customs office.
3. The security shall be released by the customs office which issued the
authorization, once the customs office which initially endorsed theinformation sheet referred to in Article 715 (3) receives the copy endorsedby the office of discharge under Article 716 (2), accompanied:
— either by copy No 3 of the re-export declaration, or
— by a copy of the document entering the goods for another customs-
approved treatment or use or, failing that, proof to the satisfaction of thecustoms authorities that the goods have been assigned another customs-approved treatment or use.
(a) Normal procedure
Article 701
1. The declaration referred to in Article 699 (1) and (2) shall be made in
accordance with Articles 198 to 252.
2. Without prejudice to the application of Article 695, the description of the
goods in the declaration referred to in paragraph 1 shall correspond to thespecifications in the authorization.
3. Where Article 699 (3) applies, the office of entry for the procedure shall
proceed as follows:
(a) verify the information given in boxes A to G of the importation voucher;(b) complete the counterfoil and box H of the importation voucher; the final
date for re-exportation of the goods, to be entered in box H (b), must notbe later than the date on which the carnet’ s validity expires, without
prejudice to the special periods referred to in Article 140 (2) of the Code;
(c) enter the name and address of the office of entry for the procedure in box
H (e) of the re-exportation voucher; and
(d) retain the importation voucher.!M1
!B
!M1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 239
(b) Simplified procedures
Article 702
The simplified procedures provided for in Article 76 of the Code shall apply
in accordance with Articles 275 and 276.
Subsection 5
Discharge of the procedure
(a) General provisions relating to customs-approved treatments or uses
provided for in Article 89 of the Code
Article 703
The entry for a customs-approved treatment or use of goods under the
temporary importation procedure with partial relief shall be subject topayment of any amount due under Article 143 of the Code.
Article 704
1. The temporary importation procedure shall be considered discharged in
respect of goods imported under Article 673 which have been consumed,
destroyed or distributed free of charge to the public at an event.
However, the nature of such goods and the products referred to in Article 673
(1) (e) must correspond to the nature of the event, the number of visitors andthe extent of the exhibitor’ s participation therein.
2. Paragraph 1 shall not apply to alcoholic beverages, tobacco goods or
fuels.
(b) Normal procedures
Article 705
1. Except where Articles 695 to 697 are applied, the declaration discharging
the temporary importation procedure shall be lodged at one of the customs
offices of discharge specified in the authorization.
2. Where Article 695 or Article 696 is applied, either the declaration
referred to in paragraph 1 or the inventory, as the case may be, shall be lodged
at the customs office which issued the authorization.
3. Where Article 697 applies the ATA carnet shall be presented at a duly
empowered customs office of discharge.
4. However, the supervising customs office may allow the declaration
referred to in paragraphs 1 and 2 to be presented at a customs office other
than those referred to in the said paragraphs.
Article 706
1. The declaration referred to in Article 705 (1) and (2) shall be made in
accordance with the provisions laid down for the customs-approved treatment
or use concerned.
2. The description of the import goods in the declaration referred to in
paragraph 1 shall correspond to the specifications in the authorization.
3. Where Article 705 (3) is applied, the office of discharge shall:(a) complete the counterfoil and box H of the re-exportation voucher;(b) retain the re-exportation voucher and return it without delay to the office
referred to in box H (e).!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 240
(c) Simplified procedures
Article 707
The simplified procedures provided for in Article 76 of the Code shall apply
in accordance with Article 278.
Subsection 6
Provisions concerning application of charges
Article 708
Pursuant to Article 144 (1) of the Code, in the case of the goods referred to in
Article 673 and Article 682 (1) (a), (c) and (d), the material time for the
purposes of determining the customs debt shall be the time of acceptance ofthe declaration for release for free circulation.
Article 709
1. Where a customs debt is incurred in respect of goods previously entered
for the procedure of temporary importation, compensatory interest shall be
paid on the total amount of the import duty applicable.
2. Paragraph 1 shall not apply:(a) where a customs debt is incurred pursuant to Article 201 (1) (b) of the
Code;
(b) where a customs debt is incurred and a security is provided by a cash
deposit equal to one of the amounts of customs debt set out in Article 192(1) of the Code;
(c) where a customs debt is incurred due to the release for free circulation of
goods which were entered for the temporary importation procedure under
Article 673, Article 678, Article 682, Article 684 or Article 684a;
(d) where compensatory interest, calculated in accordance with paragraph 3,
does not exceed ECU 20 per case of a customs debt incurred;
(e) where the holder of the authorization requests release for free circulation
and supplies 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 anticipatedand duly substantiated when applying for the authorization. Article 589(3) shall apply mutatis mutandis .
3. (a) The annual interest rates shall be those in force at the time when the
customs debt is incurred and set pursuant to Article 589 (4) (a).
(b) Interest shall be applied per calendar month for the period running
from the first day of the month following the month in which theimport goods were first entered for the procedure to the last day ofthe month in which the customs debt is incurred. The material period
for the application of compensatory interest shall not be less than one
month.
(c) The amount of interest shall be calculated on the basis of the import
duties applicable, the interest rate referred to in (a) and the periodreferred to in (b).
Article 710
In the case of an offence or irregularity committed in the course of or in
connection with a temporary import operation under cover of an ATA carnet,
"C1the provisions in Articles 454 and 455 and Articles 458 to 461 relating
to use of the ATA carnet 3 as a transit document shall apply mutatis
mutandis to recovery of the import duties payable.!B
!M7
!B1993R2454 — EN — 01.01.1999 — 001.001 — 241
!M5
Article 710a
In the event of the release for free circulation of the goods in a Member State
other than the one in which they were entered for the procedure, the MemberState of release for free circulation shall collect the import duties, taking into
account the duties which are referred to in Information Sheet INF 6, provided
for in Article 715 (3), in accordance with the corresponding indications.
Subsection 7
Administrative cooperation
Article 711
Where the import goods are placed in a free zone or free warehouse or entered
for one of the permitted conditional relief procedures, enabling the temporary
importation procedure to be discharged, the box reserved for the descriptionof goods on the document concerning the said customs-approved treatment oruse or, where simplified procedures are used, on the commercial documents
or records used, shall, in addition to the information laid down for the
procedure in question, contain one of the following indications:
— Mercancías IT,— MI-varer,— V .V .-Waren,—Εµπ(omikronρεύµατα ΠΕ,
—T.A. goods,
— Marchandises AT,
— Merci A.T.,— TI-goederen,— Mercadorias I.T,
— VM-tavaroita — TI varor,
— TI varor.
Article 711a
Where Article 90 of the Code is applied the competent authorities approving
such transfer shall annotate the authorization accordingly.
Such transfer shall terminate the procedure in respect of the previous holder.
Subsection 8
Transfer of goods
Article 712
1. Without prejudice to Articles 713 and 714, when goods are to be moved
within the customs territory of the Community, either under a transfer of
authorization or under a single authorization, the goods concerned shall betransported in accordance with the external transport provisions.
2. The external transit document or the document treated as the external
transit document shall carry the final date of re-exportation and one of the
endorsements referred to in Article 711.
3. By way of derogation from paragraph 1, goods entered for the temporary
importation procedure under cover of an ATA carnet shall move within thecustoms territory of the Community without further customs formalities until
completion of the formalities for discharge of the procedure. Article 452 shall
apply mutatis mutandis .!B
!A1
!M5
!B
!M11993R2454 — EN — 01.01.1999 — 001.001 — 242
Article 713
1. At the request of the person concerned, the goods referred to in Article
712 (1) may also be transported under a single authorization in accordance
with the transfer procedures set out in paragraph 3 and 4 of this Article.
2. If permission is given for the use of such transfer procedures, they must
be set out in the authorization. They shall then replace the movement
procedures of the external transit procedure.
3. The customs authorities shall permit goods to be transferred from the
office of entry for the procedure to the office of discharge without othercustoms formalities than those provided for in Article 715 (3) and without
terminating the temporary importation procedure.
4. The holder of the authorization shall retain responsibility for transferred
goods.
5. The holder of the authorization shall provide the customs authority with
advance notification of the transfers to be carried out in the form and manner
which the said authorities shall determine.
Article 714
1. Provided the proper conduct of operations is not thereby affected, the
customs authorities, on other conditions it shall lay down, shall permit thecarriage of import goods, without customs formalities, from the office ofentry to the place of use, and from a place of use to the office of discharge.
2. The person concerned shall inform the supervising office of the
re-exportation of the goods entered under the temporary importation
procedure by sending the copy of the export declaration given to him.
Article 715
1. Where Article 712 is applied when the goods are placed under the
external transit procedure, the competent authorities shall endorse theInformation Sheet provided for in paragraph 3, at the request of the holderof the authorization.
2. Where Article 713 is applied, the information sheet provided for in
paragraph 3 shall be endorsed either at the entry of the goods for the
procedure or at the beginning of the transfer operation.
3. The information sheet, hereinafter referred to as ‘INF 6 sheet’, shall
consist of an original and two copies. It shall be set out on a form conforming
to the model in Annex 98.
Article 716
1. The INF 6 sheet shall comprise all the information needed to show the
customs authorities:
— the date on which the import goods were entered for the temporary
importation procedure,
— the items of charge 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.
2. The original and one copy of the INF 6 sheet shall be returned to the
person concerned; one copy shall be retained by the customs office whichendorsed it; the other copy shall be given by the person concerned to theoffice of discharge and, after endorsement, shall be returned by the person
concerned to the customs office which initially endorsed it.!B1993R2454 — EN — 01.01.1999 — 001.001 — 243
!M1
Subsection 9
Renewal of ATA carnets
Article 716a
1. Where it is foreseen that the temporary importation operation might
exceed the period of validity of the ATA carnet because the holder is unable to
re-export the goods, the issuing association may issue a replacement carnet.The holder shall return the original carnet to the issuing association.
2. The replacement carnet shall be submitted to the competent customs
office for the place where the goods are located, which shall carry out thefollowing formalities:
(a) it shall discharge the original carnet using the re-exportation voucher
which it shall return without delay to the initial customs office of
temporary importation;
(b) it shall receive the replacement carnet and retain the importation voucher,
first entering on the said voucher the final date for re-exportation as
shown on the original carnet plus any extension, and the number of the
original carnet.
3. When the temporary importation procedure is discharged the office of
re-exportation shall carry out the formalities laid down in Article 706 (3)
using the re-exportation voucher of the replacement carnet, which it shallreturn without delay to the customs office which received the replacementcarnet.
4. The issue of replacement carnets is the responsibility of the issuing
association. If an ATA carnet expires and the holder is unable to re-export thegoods, and the issuing association refuses to issue a replacement carnet, thecustoms authorities shall require completion of the customs formalities laid
down in Articles 691 to 702.
Section 3
Temporary importation of means of transport
Subsection 1
Temporary importation with total relief: scope and conditions
Article 717
Without prejudice to Articles 718 (7), 719 (10) (b) and (11), 721 (5), 722 (3)
and 723 (3) and (7), the means of transport referred to in (a) to (d) below shallnot be lent, hired, pledged, transferred or put at the disposal of any person
established in the Community.
(a) Means of road transport
Article 718
1. The temporary importation procedure shall apply to road vehicles for
commercial use.
2. For the purposes of this Article, vehicles shall mean all road vehicles and
all trailers which can be coupled to such vehicles.
3. Without prejudice to paragraph 4, admission under the temporary
importation procedure referred to in paragraph 1 shall be subject to the
condition that the vehicles are:
(a) imported by a person established outside the customs territory of the
community or on his behalf;
(b) used for commercial purposes by such a person or on his behalf; and
(c) registered outside the customs territory of the Community in the name of
a person established outside that territory. However, if the vehicles are notregistered, the above condition shall be deemed to be met where the
vehicles in question belong to a person established outside the customs
territory of the Community;!B1993R2454 — EN — 01.01.1999 — 001.001 — 244
(d) used exclusively for transport which begins or ends outside the customs
territory of the Community.
4. Where a trailer is coupled to a motor vehicle registered in the customs
territory of the Community, the temporary importation procedure may be
granted even if the conditions set out in subparagraphs 3 (a) and (b) are not
satisfied.
5. The vehicles referred to in paragraph 1 may remain in the customs
territory of the Community subject to the conditions laid down in paragraph 3during the time required for carrying out the operations for which temporary
importation is requested, e.g. the carriage, picking up and setting down of
passengers, loading and unloading goods, transport and maintenance.
6. For the purposes of subparagraphs 3 (a) and (b), persons acting on behalf
of a person established outside the customs territory of the Community must
be duly authorized by the person concerned.
7. By way of derogation from paragraph 3:(a) subject to the requirements of paragraph 6, vehicles for commercial use
may be driven by natural persons established in the Customs territory of
the Community;
(b) the customs authorities may:
— in exceptional cases, allow a person established in the customs
territory of the Community to import and use vehicles forcommercial use under the temporary importation procedure for a
limited period fixed by the said authorities according to the
circumstances of the case under consideration,
— allow a natural person established in the customs territory of the
Community and employed by a person established outside that
territory to import and use in that territory, for commercial use, a
vehicle belonging to the latter. The vehicle admitted under thetemporary importation procedure may also be used for privatepurposes where such use is occasional, subsidiary to the commercial
use and provided for in the contract of employment;
(c) vehicles for commercial use may be used in internal traffic where the
provisions in force in the field of transport, in particular those concerningadmission and operations, so provide.
Article 719
1. The temporary importation procedure shall apply to road vehicles for
private use.
2. For the purposes of this Article, vehicles means all road vehicles,
including caravans and trailers which can be coupled to motor vehicles.
3. The temporary importation procedure referred to in paragraph 1 shall be
subject to the condition that the vehicles are:
(a) imported by persons established outside the customs territory of the
Community;
(b) used for private purposes by the persons concerned;
(c) registered outside the customs territory of the Community in the name of
a person established outside that territory. However, if the vehicles are notregistered, the above condition shall be deemed to be met where thevehicles in question belong to a person established outside the customs
territory of the Community.
4. By way of derogation from paragraph 3:(a) the procedure shall also be granted in the case of non-Community
vehicles which are registered in the customs territory of the Community
under a temporary series with a view to re-exportation and carry a
registration number plate issued to a person established outside thatterritory;
(b) the customs authorities may allow a natural person established in the
customs territory of the Community and employed by a person
established outside that territory to import and use a vehicle belonging
to the latter for private purposes or in the exercise of an activity carried!B1993R2454 — EN — 01.01.1999 — 001.001 — 245
out for consideration, other than those defined as commercial use, on
condition that this is provided for in the contract of employment.
5. The temporary importation procedure shall also apply in the following
cases:
(a) where a private vehicle registered in the country of normal residence of
the user is used regularly in the customs territory of the Community forthe journey from his residence to his place of work and vice versa.
Authorization to use the procedure shall not be subject to any other time
limit;
(b) where a student uses a private vehicle registered in the country of his
normal residence in the customs territory of the Community in which thestudent is staying for the sole purpose of pursuing his studies.
6. Without prejudice to paragraph 5 (a), the vehicles referred to in paragraph
1 may remain in the customs territory of the Community for:
(a) a period of six months, whether continuous or not, in any 12 months;
(b) the period the student stays in the customs territory of the Community in
the cases referred to in paragraph 5 (b).
7. Paragraphs 5 (b) and 6 (b) shall apply mutatis mutandis to persons
fulfilling assignments of a specified duration.
8. For the purposes of subparagraphs 3 (a) and (b), vehicles for private use
shall not be hired, lent or made available following their importation or, ifthey were on hire, on loan or made available at the time of their importation,
they shall not be re-hired or sub-hired or lent or made available to another
person in the customs territory of the Community for any purpose other thanimmediate re-exportation.
9. Pursuant to paragraph 8, vehicles for private use belonging to a hire firm
whose registered place of business is outside the customs territory of the
Community may be re-hired to a natural person established outside that
territory with a view to their re-exportation within a period to be set at thediscretion of the customs authorities, where they are within the customsterritory of the Community following performance of a contract of hire.
10. Notwithstanding paragraph 8:(a) the spouse and the relatives in the direct ascending and descending lines
of a natural person established outside the customs territory of the
Community who have their normal residence outside that territory mayuse a private vehicle already admitted under the temporary importationprocedure;
(b) a vehicle for private use which has been placed under the temporary
importation procedure may be used occasionally by a natural personestablished in the customs territory of the Community where such personis acting on behalf of and on the instructions of the user of the procedure,
who is himself in that territory.
11. By way of derogation from Article 717:(a) the temporary importation procedure provided for in paragraph 9 shall be
available to natural persons established in the customs territory of theCommunity; vehicles may also be brought back from the customsterritory of the Community by an employee of the hire firm resident in
that territory;
(b) a natural person established in the customs territory of the Community
may, for the purpose of returning to the Member State where he has hisresidence, hire or borrow outside that territory a vehicle for private usemeeting the conditions laid down in subparagraph 3 (c). The period
within which the vehicle must be re-exported shall be fixed by the
customs authorities according to the circumstances of the case underconsideration;
(c) the customs authorities may allow the temporary importation procedure
referred to in paragraph 4 to be used by natural persons established in the
customs territory of the Community preparing to transfer their normal
residence out of that territory on the following conditions:
— the person concerned shall provide evidence of the transfer of
residence by any means acceptable to those authorities,!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 246
— the vehicle must be exported within three months of the date of
registration.
12. For the purposes of subparagraph 6 (a), in order to interrupt the period in
which a vehicle imported under the procedure remains in the customs territory
of the Community, the user of the temporary importation procedure shall so
inform the customs authorities and shall comply with the measures consideredappropriate by those authorities to prevent use of the vehicle on a temporarybasis.
Article 720
1. Article 719, excluding paragraph 12 thereof, shall apply mutatis mutandis
to saddle or draught animals and the vehicles drawn by them entering thecustoms territory of the Community.
2. The animals and the vehicles drawn by them referred to in paragraph 1
may remain in the customs territory of the Community for a period of three
months.
(b) Means of rail transport
Article 721
1. The temporary importation procedure shall apply to means of rail
transport.
2. For the purposes of this Article, means of rail transport means all prime
movers, railcars and multiple sets, and rolling stock of any description used
for the transport of persons or goods.
3. The temporary importation procedure referred to in paragraph 1 shall be
subject to the condition that the means of rail transport:
(a) belong to a person established outside the customs territory of the
Community;
(b) are registered on a railway network outside the customs territory of the
Community.
4. Means of rail transport may remain in the customs territory of the
Community for 12 months.
5. By way of derogation from Article 717:(a) means of rail transport may be placed at the disposal of a person
established in the customs territory of the Community on condition thatthey are used jointly under an agreement whereby each network may use
the rolling stock of the other networks as its own rolling stock;
(b) in exceptional cases, the customs authorities may allow a person
established in the customs territory of the Community to import anduse wagons intended for the carriage of goods which have been placed
under the temporary importation procedure for a limited period fixed by
the said authorities according to the circumstances of the case underconsideration.
(c) Means of air transport
Article 722
1. The temporary importation procedure shall apply to means of air
transport.
2. The means of transport referred to in paragraph 1 may remain in the
customs territory of the Community during the time required for carrying outthe operations for which temporary importation is requested, e.g. the carriage,picking up and setting down of passengers, loading and unloading goods,
transport and maintenance.
3. Article 718 (6), (7) and (8) shall apply mutatis mutandis to aircraft for
commercial use. In particular, the customs authorities may, in exceptionalcases, allow a person established in the customs territory of the Community to
import and use aircraft placed under the temporary importation procedure for
a limited period fixed by the said authorities according to the circumstancesof the case under consideration.!B1993R2454 — EN — 01.01.1999 — 001.001 — 247
4. Where the means of transport referred to in paragraph 1 are used for
private air transport, the conditions laid down in Article 719 (3) shall apply.
5. The means of transport referred to in paragraph 4 may remain in the
customs territory of the Community for a period of six months, whethercontinuous or not, in any 12 months.
6. Article 719 (8) to (12) shall apply mutatis mutandis to aircraft for private
use.
(d) Means of sea or inland waterway transport
Article 723
1. The temporary importation procedure shall apply to means of sea and
inland waterway transport.
2. The means of transport referred to in paragraph 1 may remain in the
customs territory of the Community for the time required for carrying out theoperations for which temporary admission is requested, e.g. the carriage,
picking up and setting down of passengers, loading and unloading goods,
transport and maintenance.
3. Article 718 (6) and (7) shall apply mutatis mutandis to vessels for
commercial use in sea or inland waterway transport. In particular, the customs
authorities may, in exceptional cases, allow a person established in thecustoms territory of the Community to import and use vessels placed under
the temporary importation procedure for a limited period fixed by the said
authorities according to the circumstances of the case under consideration.
4. Where the means of transport referred to in paragraph 1 are used for
private sea or inland waterway transport, the conditions laid down in Article
719 (3) shall apply.
5. The means of transport referred to in paragraph 4 may remain in the
customs territory of the Community for a period of six months, whethercontinuous or not, in any 12 months.
6. Article 719 (8) to (12) shall apply mutatis mutandis to vessels for private
use in sea or inland waterway transport.
7. By way of derogation from Article 717, in exceptional cases where lake
harbour infrastructure outside the customs territory of the Community is notadequate to allow the mooring of means of inland waterway transport for
private use, the customs authorities may allow a natural person established in
the customs territory of the Community to import a vessel placed under thetemporary importation procedure and used on the Community part of a lakesituated both within the said territory and in the country in which the vessel is
registered. The person concerned shall provide evidence of the inadequacy of
lake harbour infrastructure by any means acceptable to the customsauthorities.
(e) Pallets
Article 724
1. The temporary importation procedure shall apply to pallets.
2. Pallets which can be identified may remain in the customs territory of the
Community for a period of 12 months, which may be reduced at the request ofthe person concerned.
3. Pallets other than those referred to in paragraph 2 may remain in the
customs territory of the Community for a period of six months, which may bereduced at the request of the person concerned.
(f) Containers
Article 725
1. The temporary importation procedure shall apply to containers approved
for transport under customs seal or simply bearing marks when they are
brought into the customs territory of the Community on behalf of their
owners, their operators or the representatives of either of those.!B1993R2454 — EN — 01.01.1999 — 001.001 — 248
2. Containers other than those referred to in paragraph 1 shall be admitted
under the temporary importation procedure where this is authorized by thecustoms authorities of the Member State where entry for the procedure isrequested.
3. Containers placed under the temporary importation procedure may
remain in the customs territory of the Community for a period of 12 months.
4. Containers placed under the temporary importation procedure may be
used in internal traffic before being re-exported from the customs territory ofthe Community. However, the containers may be used only once during each
stay in a Member State, for transporting goods which are loaded within the
territory of that Member State and are intended to be unloaded within theterritory of the same Member State, where the containers would otherwise
have to make a journey unladen within that territory.
5. Without prejudice to Article 729 (1), container accessories and normal
container equipment may be imported either with a container for subsequent
re-export separately or with another container, or separately for subsequent
re-export with a container.
Article 726
1. Article 725 (1) shall apply to containers, whether or not they have been
approved for transport under customs seal, on which the following
information has been durably marked in an appropriate and clearly visibleplace:
(a) the identity of the owner or operator;(b) the identification marks and numbers of the container, given by the owner
or operator;
(c) the tare weight of the container, including all its permanently fixed
equipment; and
(d) the country to which the container belongs.
However, the information referred to in subparagraph (c) shall not be marked
on swap bodies used for combined rail-road transport and the information
referred to in subparagraph (d) shall not be marked on containers used for
transport by air.
2. The country to which the container belongs may be shown either in full or
by means of the ISO alpha-2 country code provided for in International
Standard ISO 3166 or by the distinguishing initials used to indicate thecountry of registration of motor vehicles in international road traffic, or in
numbers, in the case of swap bodies used for combined rail-road transport.
The identity of the owner or operator may be shown by either his full name oran established identification, symbols such as emblems or flags beingexcluded.
3. Where a container marked in accordance with paragraphs 1 and 2 is
shown as belonging to a Member State, it shall be deemed to satisfy theconditions laid down in Articles 9 and 10 of the Treaty.
However, the user of the procedure shall, at the request of the customs
authorities of the Member State where the container is kept, provide
information concerning the customs status of the container.
Article 727
1. Containers which:
(a) bear, in addition to the information provided for in Article 726 (1), the
following details, which shall be put on the approval plate in accordancewith the rules referred to in paragraph 2:
— the manufacturer’s serial number (manufacturer’s number), and— if they are covered by type approval, the identification numbers or
letters of the type;
(b) comply with the technical conditions referred to in paragraph 2; and
(c) have been approved by a Member State or by one of the countries listed in
Annex 99 in accordance with the procedures provided for in paragraph 2,
shall be recognized as approved for transport under customs seal.!B1993R2454 — EN — 01.01.1999 — 001.001 — 249
2. The technical rules applying to containers which may be approved for
transport under customs seal and the procedures concerning such approvalshall be in accordance with those contained respectively in Part I and Part II ofAnnex 7 to the TIR Convention annexed to Council Regulation (EEC)
No 2112/78 (
1). Any amendment which has entered into force relating to
Annex 7 to the TIR Convention shall also apply for the purposes of thisRegulation.
These rules shall be applied in accordance with the Explanatory Notes in Part
III of the said Annex 7.
3. Where it is found that containers which have been approved do not
comply with the technical rules referred to in paragraph 2, or where a
container has a major defect and so no longer complies with the standards
under which it was approved for transport under customs seal, the customsoffice shall act in accordance with Annex 100.
Article 728
Article 725 (4) shall apply in accordance with the explanatory note in Annex
101.
(g) Spare parts, accessories and normal equipment
Article 729
1. The temporary importation procedure shall be granted for normal spare
parts, accessories and equipment, including the gear used to stow, secure orprotect goods, imported with or separately from the means of transport for
which they are intended.
2. Spare parts imported together with or separately from the means of
transport for which they are intended shall be used solely to carry out minor
repairs and routine maintenance of those means of transport.
3. Routine maintenance operations and repairs to means of transport which
have become necessary during the journey to or within the customs territoryof the Community shall not constitute a change for the purposes of Article
137 of the Code and may be carried out during the period of temporary
importation.
Subsection 2
Authorizing use of the procedures
(a) General
Article 730
Except where Articles 724 (3) and 725 (2) apply, and without prejudice to
Article 728, admission of means of transport under the procedure shall beauthorized without written application or authorization.
In that case the act provided for in Article 233 shall be considered to be an
application for temporary importation and the absence of intervention by the
customs authorities to be an authorization.
Article 731
Use of the procedure may be authorized for the pallets referred to in Article
724 (2) and the containers referred to in Article 725 (1) in accordance with theprocedure referred to in Article 730 provided the user of the procedure:
(a) is represented in the customs territory of the Community and provides the
designated customs authorities of each Member State in which pallets orcontainers are to be kept with particulars allowing identification of hisrepresentative and the extent of that person’ s powers;
(b) at the request of the designated customs authorities of the Member State
in which pallets or containers are kept, provides information concerningthe place and date of entry of the pallets and containers into the customs
territory of the Community, the place and date of their exit from that!B
(1) OJ No L 252, 28. 9. 1978, p. 1.1993R2454 — EN — 01.01.1999 — 001.001 — 250
territory and the movements of the pallets or containers within that
territory.
(b) Special cases
Article 732
1. Where Articles 724 (3) and 725 (2) apply, in order to use the temporary
importation procedure the operator or his representative shall apply to thecompetent customs office of the Member State where the containers or thepallets to be placed under the procedure are brought into the customs territory
of the Community.
2. The application shall be made in writing in any form acceptable to the
customs authorities. It shall contain the following information:
(a) the name, business name and address of the operator or his
representative;
(b) an undertaking to comply with Article 731 (b);(c) where Article 724 (3) applies, the number and description of the pallets.3. The application may be of a general nature and cover more than one
temporary importation operation.
4. For a single temporary importation operation the application shall be
replaced by presentation of the list provided for in Article 736 (1) (b).
Article 733
1. The customs office to which application is made shall take a decision
thereon and shall where appropriate issue ‘a temporary’ importation
authorization, hereinafter referred to as the authorization.
2. Authorization shall be granted only for containers which can be identified
when they are re-exported.
3. The authorization shall be signed by the competent customs office, which
shall retain a copy. It shall indicate inter alia the method by which the
operator shall supply the information provided for in Article 731 (b).
4. The authorization may be of a general nature and cover more than one
temporary importation operation.
5. For a single temporary importation operation, acceptance by the customs
authorities of the list provided for in Article 736 (1) (b) shall be equivalent toauthorization.
(c) Periods referred to in Article 140 of the Code
Article 734
For the purposes of Article 140 (3) of the Code, Article 694 (2) shall apply to
means of transport. Where the user of the procedure can show that the pallets
referred to in Article 724 (3) and (4) or the containers referred to in Article
725 (1) and (2) have not been used for some time, such non-use shall beconsidered to be an exceptional circumstance justifying an extension of theperiod.
Subsection 3
Entry of goods for the procedure
Article 735
1. Means of transport shall be entered for the temporary importation
procedure as provided for in Article 232 (1).
2. Pursuant to Article 88 of the Code, the entry for the temporary
importation procedure of means of transport which are not declared shall notbe subject to the provision of a security.!B1993R2454 — EN — 01.01.1999 — 001.001 — 251
Article 736
1. By way of derogation from Article 735 (1), where the supervising
customs office considers at the time of entry for the procedure or when
carrying out controls that there is a serious risk of non-compliance with the
obligation to re-export a means of transport, the temporary importationprocedure shall apply subject to:
(a) production of a declaration made out in accordance with Article 205 (1)
or of a document provided for by an international convention as referred
to in Article 205 (3);
(b) in the case of containers, an oral declaration as referred to in Article 229
(1), accompanied by a list.
The list shall indicate:
(i) the name, business name and address of the operator or his
representative;
(ii) the means of identifying the containers;(iii) the number of containers and the quantity and type of normal spare
parts, accessories and equipment.
2. By way of derogation from Article 735 (1), items referred to in Article
729 (1) which are imported separately from the means of transport for which
they are intended shall be subject to the formalities laid down in paragraph 1
(a), without prejudice to more extensive facilities provided for by agreementsin force.
3. By way of derogation from Article 735 (2), where the supervising
customs office considers that paragraph 1 applies and that the payment of the
customs debt which may be incurred is not certain, the provision of a security
shall be required.
Article 737
1. Means of transport entered for the temporary importation procedure upon
discharge of the inward processing procedure shall be treated as means oftransport which have been brought into the customs territory of theCommunity.
2. The date of entry for the temporary importation procedure of the means
of transport referred to in paragraph 1 shall be the date on which they are first
used under the procedure.
3. For the purposes of drawing up the bill of discharge provided for under
the inward processing procedure, the user of the temporary importationprocedure shall issue the holder of the inward processing authorization with acertificate replacing the documents provided for in Article 595 (3).
Subsection 4
Discharge of the procedure
Article 738
Parts replaced following repairs or maintenance and new spare parts which
are damaged or defective shall be assigned to a customs approved treatment or
use permitted for the import goods.
Article 739
In the case of means of rail transport referred to in Article 721 and pallets
referred to in Article 724 used jointly under an agreement, the procedure shallalso be discharged when means of rail transport of the same type or pallets of
the same type as or equivalent value to those which were put at the disposal of
a person established in the customs territory of the Community are assigned toa permitted customs-approved treatment or use.!B1993R2454 — EN — 01.01.1999 — 001.001 — 252
Article 740
1. Where means of transport are entered for the temporary importation
procedure as provided for in Article 735, the procedure shall be discharged:
(a) in the case of re-exportation, in the manner referred to in Article 232 (2);
(b) in the case of declaration for any other customs-approved treatment or
use, in the manner specified for declarations for the treatment or use in
question.
2. Where Article 736 has been applied, the temporary importation
procedure shall be discharged in respect of the means of transport concernedby presenting the means of transport for a permitted customs-approved
treatment or use together with the declaration or the document referred to in
Article 736 by the time limit laid down by the customs office where the saiddocument was produced or the declaration was lodged.
Subsection 5
Final provisions
Article 741
This section shall not affect provisions in force in the field of transport, in
particular those governing conditions of access and operation.
Article 742
The customs authorities may revoke a temporary importation authorization in
respect of means of transport where, without prejudice to derogations
provided for by this Chapter or to any more extensive facilities provided for
by agreements in force, it finds inter alia :
— that means of road transport for commercial use have been used in
internal traffic,
— that means of transport for private use have been used for commercial
purposes in internal traffic,
— that means of transport have been hired, lent or made available
subsequent to their importation or, if they were on hire, on loan or made
available at the time of importation, have been re-hired or sub-hired or
lent or made available to another person in the customs territory of theCommunity for any purpose other than immediate re-exportation.
Section 4
Special arrangements for discharge
Article 743
For the purposes of this Chapter, it shall always be possible with the
agreement of the customs authorities to abandon goods to the Exchequer inexceptional substantiated cases.
Section 5
Commercial policy measures
Article 744
Where Community acts provide for commercial policy measures on:
(a) release of goods for free circulation, the said measures shall not apply on
entry of the goods for the temporary importation procedure nor for suchtime as they remain under the procedure;
(b) goods brought into the customs territory of the Community, the said
measures shall apply when the goods are entered for the temporary
importation procedure;
(c) exports, the said measures shall not apply when non-Community goods
are re-exported from the customs territory of the Community after beingplaced under the temporary importation procedure.!B1993R2454 — EN — 01.01.1999 — 001.001 — 253
Article 745
The release of import goods for free circulation shall be subject to the
application by the customs authorities of any commercial policy measures in
force for those goods at the time when the declaration for release for freecirculation was accepted.
Section 6
Exchange of information
Article 746
1. The Member States shall communicate to the Commission:
(a) cases in which Article 696 is applied pursuant to Article 229 (1) (c);
(b) the information referred to in Annex 102 in respect of each authorization
where the value of the import goods exceeds ECU 4 000 and temporaryimportation was authorized pursuant to Article 688;
(c) the information referred to in Annex 103 in respect of each authorization
where temporary importation was authorized pursuant to Article 689.
2. The information referred to in paragraph 1 (b) and (c) shall be
communicated by 15 March and 15 September each year in respect ofauthorizations issued during the preceding six-month period. It shall becirculated by the Commission to the other Member States and shall be
examined by the Committee in cases where this is judged necessary.
Article 747
1. The Member States shall communicate to the Commission:
(a) the list of customs authorities to which applications must be presented,
other than under Articles 695, 696 and 697;
(b) the list of customs offices empowered to accept declarations for the
procedure pursuant to Articles 695, 696, 697 and 699.
2. The provisions of Article 649 (2) and (3) shall apply.
CHAPTER 6
Outward processing
Section 1
General provisions
Article 748
For the purposes of this Chapter:
(a)main compensating products means: the compensating products for the
production of which the use of the outward processing procedure was
authorized;
(b)secondary compensating products means: compensating products other
than those for which the procedure was authorized, which necessarilyresult from the outward processing operation;
(c)losses means: the proportion of the temporary export goods destroyed and
lost during the processing operation, in particular by evaporation,
desiccation, venting as gas or leaching;
(d) q uantitative scale method means: calculation of the proportion of
temporary export goods incorporated in the various compensatingproducts by reference to the quantity of such goods;
(e)value scale method means: calculation of the proportion of temporary
export goods incorporated in the various compensating products byreference to the value of such compensating products;!B
!M1
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(f)prior importation means: the system provided for in Article 154 (4) of the
Code;
(g)triangular traffic means: the system under which the compensating
products are released for free circulation with partial or total relief fromimport duties with a customs administration other than that from whichthe goods were temporarily exported;
(h)amount to be deducte d means: the import duties which would have been
applicable to the temporary export goods if they had been imported into
the customs territory of the Community from the country in which they
underwent the processing operation or the last processing operation;
(i)loading, transport and insurance costs means: all costs incurred in
connection with the loading, transport and insurance of the goodsincluding:
— commissions and brokerage, except buying commissions,— the cost of containers not integral to the temporary export goods,
— the cost of packing, including labour and materials,
— handling costs incurred in connection with transport of the goods.
Subsection 1
Authorizing use of the procedure — normal procedure
Article 749
1. For the purposes of Article 148 (b) of the Code, the customs authorities
shall satisfy themselves that it is possible to establish that the compensating
products have been manufactured from temporary export goods, by means, inparticular, of the following:
(a) the statement or description of special marks or manufacturer’s numbers;(b) the affixing of plombs, seals, clip-marks or other distinctive marks;
(c) the taking of samples, illustrations or technical descriptions;
(d) the carrying out of analyses;(e) the examination of supporting documents relating to the transaction
under consideration (such as contracts, correspondence or invoices)which show clearly that the compensating products are to be manu-
factured from the temporary export goods.
The customs authorities may also use the ‘information document to facilitate
the temporary exportation of goods sent from one country for manufacture,
processing or repair in another’ provided for by the Customs CooperationCouncil recommendation of 3 December 1963 and contained in Annex 104.
2. Where the procedure is requested for the repair of goods, whether or not
with the standard exchange system, the customs authorities shall satisfythemselves that the temporary export goods are capable of being repaired. If
the customs authorities consider that this condition is not fulfilled, they shall
refuse authorization.
3. Where the standard exchange system is requested, the customs authorities
shall, inter alia , make use of the verification methods listed in paragraph 1
(a), (c), (d) or (e). In the case of paragraph 1 (e), supporting documents shallindicate clearly that the repair in question will be carried out by supplying a
replacement complying with the conditions set out in Article 155 (1) of the
Code.
4. For the purposes of paragraph 3, the customs authorities shall, in
particular, satisfy themselves that the use of the procedure to carry out areplacement as provided for in Article 154 (1) of the Code is not authorized asa means of improving the technical performance of the goods.
To that end they shall check:— the contracts and other supporting documents relating to the repair, and— the sales or leasing contracts and/or invoices relating to the temporary
export goods or the goods incorporating temporary export goods, inparticular the terms set out therein.!B1993R2454 — EN — 01.01.1999 — 001.001 — 255
5. Where it is not possible to establish whether the compensating products
will be manufactured from the temporary export goods and a request is madeto the customs authorities for a derogation under Article 148 (b) of the Code,the authorities shall submit the application to the Commission.
Article 750
1. The application shall be made in conformity with Article 497 and in
accordance with the specimen in Annex 67/E, and presented by the person towhom the authorization may be granted under Article 86, 147 and 148 of the
Code.
2. (a) The application shall be presented to the customs authorities
designated by the Member State where the goods for temporary
exportation are located.
(b) Where it is expected that the goods will be exported from several
Member States, application for a single authorisation may be made.
This application shall be presented to the customs authoritiesdesignated by the Member State where part of the goods are located.
In that case, the application shall include particulars of the sequence
of operations and the expected places of temporary exportation.
Article 751
1. Without prejudice to Articles 760 and 761, authorizations shall be issued
by the customs authorities to which the application was presented under
Article 750 (2) and shall be made out in conformity with Article 500 and inaccordance with the specimen in Annex 68/E.
By way of derogation from Article 500 (3) and in duly substantiated
exceptional cases, the customs authorities may issue a retroactive au-thorization. The retroactive effect of such authorization may not go back
beyond the time when the application was lodged. This derogation shall not
apply to standard exchange with prior importation.
2. Where Article 750 (2) (b) applies, the authorization may not be issued
without the agreement of the customs authorities designated by the Member
States in which the places indicated in the application are located. Thefollowing procedure shall apply:
(a) the customs authorities to which the application was presented, after
satisfying themselves that the economic conditions can be consideredfulfilled in respect of the planned operation, shall communicate the
application and the draft authorization to the other customs authorities
concerned; the said draft shall include, at least, the rate of yield, theapproved methods of identification, the customs offices referred to atpoint 11 of the model authorization in Annex 68/E, if appropriate the
customs office responsible for the arrangements (‘supervising office’)
and any simplified procedures used for entry for the arrangements orrelease for free circulation under the arrangements as well as the rules tobe observed inter alia as regards notification to the supervising office;
(b) the other customs authorities concerned shall notify the existence of any
objections as soon as possible, and in any case within two months of the
date of communication of the application and draft authorization;
(c) the customs authorities referred to in subparagraph (a) may issue the
authorization if they have received no information concerning the
existence of objections to the draft authorization within the period
referred to in subparagraph (b);
(d) the Member State issuing the authorization shall send a copy thereof to
all the Member States referred to above.
Authorizations issued in this way shall be valid only in the Member States
referred to above.
The Member States shall communicate, to the Commission, the names and
addresses of the customs authorities designated to receive the application and
the draft authorization mentioned in subparagraph (a). The Commission shallinform the other Member States accordingly.!B1993R2454 — EN — 01.01.1999 — 001.001 — 256
Article 752
1. An authorization for use of the standard exchange system without prior
importation may also be used for the reimportation of compensating productsinstead of the replacement products, provided that all the conditions are
fulfilled.
2. Where circumstances so warrant and all the conditions for authorizing
use of the standard exchange system without prior importation are fulfilled,
the customs authorities may allow the holder of an outward processing
authorization which does not provide for use of this system to importreplacement products.
The persons concerned shall submit a request to this effect no later than the
time the products are imported.
Article 753
The period of validity of an authorization shall be set by the customs
authorities having regard to the economic conditions and the specific needs of
the applicant.
Where the period of validity exceeds two years, the economic conditions on
the basis of which the authorization was issued shall be reviewed periodically
at intervals specified therein.
Article 754
1. The period within which compensating products must be reimported into
the customs territory of the Community shall be determined with reference to
the time required to complete the processing operations and to transport the
temporary export goods and the compensating products. This period shall becalculated from the date of acceptance of the declaration of entry for theprocedure.
2. Under the standard exchange system without prior importation, the
period within which replacement products must be imported into the customsterritory of the Community shall be determined with reference to the time
required for the substitution of the temporary export goods and for transport
of the temporary export goods and of the replacement products. This periodshall be calculated from the date of acceptance of the declaration of entry for
the procedure.
3. The reimportation of compensating products referred to in paragraph 1
and the importation of replacement products referred to in paragraph 2 shall
be deemed to have been accomplished when the products are:
— released for free circulation, or
— placed in a free zone or free warehouse or under the customs warehousing
or inward processing procedures,
— placed under the external Community transit procedure.
4. The date to be taken into account for the application of this Article shall
be the date of acceptance of the declaration for release for free circulation orthe declaration entering the products for one of the customs-approved
treatments or uses referred to in paragraph 3, or the date of entry into a free
zone or free warehouse.
Article 755
Where circumstances so warrant the period referred to in Article 754 may be
extended, even if the initial period has already expired.
Article 756
1. Where circumstances so warrant, the period referred to in Article 157 of
the Code may be extended even after the original period has expired.
2. For the purposes of Article 157 (1) of the Code, the placing of goods in a
free zone or free warehouse or under the customs warehousing procedure for
subsequent export shall be treated as export.!B1993R2454 — EN — 01.01.1999 — 001.001 — 257
Article 757
Without prejudice to Article 758, the rate of yield referred to in Article 149
(2) of the Code shall be fixed no later than the time when the goods areentered for the procedure, taking into account the technical data concerning
the operation or operations to be performed where these are available, or,
where they are not, data available in the Community relating to operations ofthe same type.
Article 758
Where circumstances so warrant, the customs authorities may fix the rate of
yield after the goods have been entered for the procedure, but not later than
the time when the declaration for release for free circulation of thecompensating products is accepted.
Article 759
1. For the purposes of Article 147 (2) of the Code, the authorization referred
to in Article 751 shall be issued at the request of the person exporting the
temporary export goods even where he is not the person carrying out theprocessing operations. This derogation shall be requested in the applicationpresented to the customs authorities of the Member State in which the
applicant is established. It shall also apply in the case of triangular traffic.
The authorization shall be issued to the applicant.
The derogation shall enable a person other than the holder of the authorization
to declare compensating products for free circulation and to be authorized touse the procedure.
2. The application must be accompanied by all supporting documents
required for its examination. These documents must show in particular:
— the advantages which would result from application of Article 147 (2) of
the Code in terms of an increase in sales of the export goods compared
with sales carried out under normal conditions,
— evidence that the requested derogation would not cause damage to the
essential interests of Community producers of products identical or
similar to the compensating products to be reimported.
3. Where more than one Member State is involved in the export operations
and an application for a single authorisation is made, the procedure provided
for in Article 751(2) shall apply.
If there are objections to a draft authorisation, the Commission may decide in
accordance with the Committee procedure whether the authorisation can be
issued and on what conditions.
The Commission shall decide in accordance with the Committee procedure
whether and on what conditions an authorization may be issued, and shall in
particular specify control measures to ensure that the relief referred to inArticle 151 of the Code is granted only for compensating products in whichthe temporary export goods are actually incorporated.
Subsection 2
Authorizing use of the procedure - simplified procedures
Article 760
1. Where the simplified procedures for entry for the procedure laid down in
Article 76 of the Code are not applied, and the processing operations concern
the repair of goods, a customs office empowered by the customs authorities to
issue authorizations using the simplified procedure shall allow the lodging ofthe declaration of entry for the procedure to constitute an application forauthorization.
In this case acceptance of the declaration shall constitute the authorization,
and the said acceptance shall be subject to the conditions governing thegranting of the authorization.
2. Declarations presented under paragraph 1 shall be accompanied by a
document made out by the declarant containing the following information, as!B
!M14
!B1993R2454 — EN — 01.01.1999 — 001.001 — 258
necessary, unless such information can be entered in box 44 of the form used
for the declaration itself:
(a) where the person applying to use the procedure is not the same as the
declarant, the name or business name and address of the applicant;
(b) the trade and/or technical description of the compensating products;(c) the nature of the processing operations;(d) the time required to reimport the compensating products;(e) the rate of yield or, where appropriate, the manner of establishing the rate
of yield;
(f) the means of identification.Article 498 shall apply mutatis mutandis .
3. Article 502 shall apply mutatis mutandis .
Article 761
1. Where the processing operations concern repairs of a non-commercial
nature, whether for a consideration or free of charge, the customs officedesignated by the customs authorities shall, at the request of the declarant,allow the declaration for release for free circulation to constitute the
application for authorization. In these cases, acceptance of the declaration
shall constitute authorization and the said acceptance shall be subject to theconditions governing the granting of the authorization.
2. For the purposes of paragraph 1 ‘repairs of a noncommercial nature’
means repairs to goods, including restoring them to their original condition
and putting them in order, which:
— are carried out on an occasional basis, and
— relate exclusively to goods for the personal use of the importer or his
family, which do not by their nature or quantity reflect any commercial
interest.
3. It shall be for the applicant to prove the non-commercial nature of the
goods. The customs office shall not grant the facilities provided for inparagraph 1 unless all the conditions are fulfilled.
Section 2
Entry of goods for the procedure
Article 762
The procedures governing the entry of goods for the outward processing
procedure shall apply to temporary export goods, including temporary exportgoods used under the standard exchange system whether with priorimportation or not.
Subsection 1
Normal procedure
Article 763
1. Except where Articles 760 and 761 apply, the declaration entering
temporary export goods for the outward processing procedure (exportdeclaration) shall be lodged at one of the offices of entry for the procedure
specified in the authorization.
2. Where Article 760 applies, the declaration referred to in paragraph 1 shall
be lodged at a duly empowered customs office.
Article 764
1. The declaration referred to in Article 763 shall be made in accordance
with the provisions laid down for exportation.!B1993R2454 — EN — 01.01.1999 — 001.001 — 259
2. Without prejudice to the application of Article 761, the description of the
goods in the declaration referred to in paragraph 1 shall correspond to thespecifications in the authorization.
3. The provisions of Article 658 (3) shall apply.
Subsection 2
Simplified procedures
Article 765
The simplified procedures provided for in Article 76 of the Code shall apply
in accordance with Article 277.
Section 3
Entitlement to relief under the procedure
Article 766
Without prejudice to Article 754 (running of period provided for in Article
149 (1) of the Code), entitlement to relief under the outward processingprocedure shall be subject to the lodging of a declaration for release for free
circulation.
Article 767
1. Except where Articles 760 and 761 are applied, the declaration for release
for free circulation shall be lodged at one of the offices of discharge specifiedin the authorization.
2. Where Article 760 is applied, the declaration referred to in paragraph 1
shall be lodged with the customs office which issued the authorization.
3. Where Article 761 is applied, the declaration for release for free
circulation shall be lodged with a customs office duly empowered by thecustoms authorities.
4. However, the supervising office may allow the declaration referred to in
paragraph 1 to be presented at a customs office other than the ones referred toin paragraphs 1 and 2.
Article 768
1. The declaration referred to in Article 767 shall be made in accordance
with Articles 198 to 252.
2. Without prejudice to the application of Article 761, the description of the
compensating products or replacement products in the declaration referred toin paragraph 1 shall correspond to the specifications in the authorization.
3. For the purposes of Article 62 (2) of the Code, the documents to
accompany the declaration shall be those whose production is necessary forthe release of the goods for free circulation, as provided for in Articles 218 to221 and:
— a copy of the declaration of entry for the procedure, or, in the case of
triangular traffic, the INF 2 form as provided for in Article 781, and
— where the declaration for release for free circulation is lodged after the
expiry of the periods fixed in accordance with Article 149 (1) of theCode, and Article 754 (3) is applied, any supporting documents making it
possible to verify that the compensating or replacement products were
assigned to the customs-approved treatments or uses within the saidperiod.
Article 769
The simplified procedures provided for in Article 76 of the Code shall apply
to release for free circulation under the procedure in accordance with Articles254 to 267 and 278.!B1993R2454 — EN — 01.01.1999 — 001.001 — 260
Section 4
Provisions relating to the application of charges
Article 770
In the calculation of the amount to be deducted referred to in the first
subparagraph of Article 151 (2) of the Code, no account shall be taken of:
(a) the charges provided for in:
— Article 14 (2) of Council Regulation (EEC) No 2727/75 on the
market in cereals (1),
— Article 13 (1) of Council Regulation (EEC) No 2759/75 on the
market in pigmeat (2),
— Article 8 (1) of Council Regulation (EEC) No 2771/75 on the market
in eggs (3),
— Article 8 (1) of Council Regulation (EEC) No 2777/75 on the market
in poultrymeat (4),
— Articles 25 and 25a of Council Regulation (EEC) No 1035/72 on the
fruit and vegetable sector (5),
— Article 53 (3) of Council Regulation (EEC) No 822/87 on the market
in wine (6);
(b) anti-dumping duties and countervailing duties,
which would have been applicable to the temporary export goods if they had
been imported into the Member State concerned from the country where theyunderwent the processing operation or the last such operation.
Article 771
1. Where the second subparagraph of Article 151 (2) of the Code is applied,
the loading, transport and insurance costs for the temporary export goods to
the place where the processing operation or the last such operation took placeshall not be included in:
— 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,
— the processing costs, where the value of the temporary export goods
cannot be determined by application of Article 32 (1) (b) (i) referred to in
the first indent.
2. The processing costs referred to in paragraph 1 shall include the loading,
transport and insurance costs for the compensating products from the place
where the processing operation or the last processing operation took place tothe place where they enter the customs territory of the Community.
3. The repair costs referred to in Article 153 of the Code shall consist of the
total payment made or to be made by the holder of the authorization to or for
the benefit of the person carrying out the repairs for the repairs carried outand shall include all payments made or to be made as conditions of the repairof the temporary export goods by the holder of the authorization to the person
carrying out the repairs or by the holder of the authorization to satisfy an
obligation of the person carrying out the repairs.
Such payment need not necessarily take the form of a transfer of money.
Payment may be made by way of letters of credit or negotiable instruments
and may be made directly or indirectly.
Article 143 shall apply for the appraisal of the relationship between the holder
of the authorization and the operator.!B
(1) OJ No L 281, 1. 11. 1975, p. 1.
(2) OJ No L 282, 1. 11. 1975, p. 1.
(3) OJ No L 282, 1. 11. 1975, p. 49.
(4) OJ No L 282, 1. 11. 1975, p. 77.
(5) OJ No L 118, 20. 5. 1972, p. 1.
(6) OJ No L 84, 27. 3. 1987, p. 1.1993R2454 — EN — 01.01.1999 — 001.001 — 261
Article 772
1. The proportion of temporary export goods incorporated in the
compensating products shall be calculated by one of the methods referredto in Articles 773 to 775 where all the compensating products, other thansecondary compensating products referred to in Article 774 (3) resulting from
a given processing operation are not released for free circulation at the same
time.
2. The calculations referred to in Articles 773 to 775 shall be worked out on
the basis of the examples set out in Annex 105 or by any other method giving
the same results.
Article 773
1. Where one kind of compensating product only is derived from the
outward processing operations from one or more kinds of temporary exportgoods, the quantitative scale method (compensating products) shall be used todetermine the amount to be deducted on release for free circulation of the
compensating products.
2. For the purposes of paragraph 1, the quantity of each kind of temporary
export goods corresponding to the quantity of compensating products releasedfor free circulation to be taken into account for determining the amount to be
deducted shall be calculated by applying to the total quantity of each kind of
the said goods a coefficient corresponding to the ratio of the quantity ofcompensating products released for free circulation to the total quantity of
compensating products.
Article 774
1. Where several kinds of compensating product are derived from the
outward processing operations from one or more kinds of temporary export
goods and all elements of the said goods are found in each of the differentkinds of compensating product, the quantitative scale method (temporaryexport goods) shall be used to determine the amount to be deducted on the
release for free circulation of the compensating products.
2. In deciding whether the method referred to in paragraph 1 applies, no
account shall be taken of losses.
3. In determining the proportion of temporary export goods, secondary
compensating products which constitute waste, scrap, residues, offcuts andremainders shall be treated as losses.
4. Where paragraph 1 is applied, the quantity of each kind of temporary
export goods used in the manufacture of each kind of compensating product
shall be determined by successively applying to the total quantity of each kindof temporary export goods a coefficient corresponding to the ratio of thequantity of the said goods found in each kind of compensating product to the
total quantity of the said goods found in the compensating products as a
whole.
5. The quantity of each kind of temporary export goods corresponding to
the quantity of each kind of compensating product released for free
circulation to be taken into account for determining the amount to bededucted shall be calculated by applying the coefficient arrived at by themethod indicated in Article 773 (2) to the quantity of each kind of temporary
export goods used in the manufacture of each kind of the said products,
calculated in accordance with paragraph 4.
Article 775
1. Where Articles 773 and 774 do not apply, the value scale method shall be
used.
However, with the agreement of the holder of the authorization and for the
purposes of simplification, the customs authorities may apply the quantitative
scale method (temporary export goods) instead of the value scale methodwhere either method would give similar results.!B1993R2454 — EN — 01.01.1999 — 001.001 — 262
2. In order to determine the quantity of each kind of temporary export goods
used in the manufacture of each kind of compensating product, successivecoefficients corresponding to the ratio of the customs value of eachcompensating product to the total customs value of those products shall be
applied to the total quantity of temporary export goods.
3. Where one type of compensating product is not reimported, the value of
such products for the purposes of the value scale shall be the recent sellingprice in the Community of identical or similar products, provided such price
is not influenced by a relationship between the buyer and seller.
Article 143 shall apply for the appraisal of the relationship between the buyer
and seller.
If the value cannot be determined by application of the above provisions, it
shall be determined by the customs authorities by any reasonable method.
4. The quantity of each kind of temporary export goods corresponding to
the quantity of each kind of compensating product released for free
circulation to be taken into account for determining the amount to be
deducted shall be calculated by applying the coefficient arrived at by themethod indicated in Article 773 (2) to the quantity of each kind of temporary
export goods used in the manufacture of those products, calculated in
accordance with paragraph 2.
Article 776
1. Where an outward processing authorization is issued which does not
provide for a repair and the customs authorities is able, by agreement with the
holder of the authorization, to set an approximate amount of duty payable
under the provisions on partial relief from import duties, the said authoritymay set an average rate applicable to all processing operations to be carried
out under that authorization (aggregated discharge) in the case of undertak-
ings which frequently carry out outward processing operations.
2. The rate referred to in paragraph 1 shall be determined for each period
not exceeding six months on the basis of:
— an approximate estimate made in advance of the sum payable for that
period, or
— experience gained with regard to the collection of the amount paid in
respect of an earlier equivalent period.
The rate shall be increased as appropriate with a view to ensuring that the
amount of import duty entered in the accounts is not less than the amountlegally due.
3. The rate referred to in paragraph 1 shall apply provisionally to the
processing charges for compensating products released for free circulation for
a reference period identical to that used for the calculations referred to inparagraph 2, and it shall not be necessary to calculate precisely the amount ofimport duty payable every time items are released for free circulation.
4. The amount of import duty obtained by applying this Article shall be
entered in the accounts under the conditions and within the periods providedfor in Articles 217 to 232 of the Code.
5. At the end of each reference period the customs authorities shall
undertake the aggregated discharge of the procedure and make the final
calculation in accordance with the provisions relating to partial relief from
import duties.
6. If it emerges from the final calculation that the amount of import duty
which has been entered in the accounts is too high, or that, in spite of the
increase effected in accordance with paragraph 2, the amount of import duty
entered in the accounts is less than the amount legally due, an adjustmentshall be made.!B1993R2454 — EN — 01.01.1999 — 001.001 — 263
Section 5
Triangular traffic
Article 777
1. The customs authorities referred to in Article 751 shall permit use of the
triangular traffic system either:
(a) in connection with the authorization referred to in Article 147 or Article
152 of the Code; or
(b) at the special request of the holder of the authorization, presented after
the authorization has been granted but before the compensating or
replacement products have been released for free circulation.
2. Use of the triangular traffic system shall not be authorized under the
standard exchange system with prior importation.
Article 778
1. Without prejudice to Article 783, where the triangular traffic system is
used the information sheet known as ‘INF 2’ shall be used.
2. Information sheet INF 2, corresponding to the specimen and provisions in
Annex 106, shall comprise one original and one copy which shall be presented
together at the office of entry.
Information sheet INF 2 shall be made out for the quantity of goods entered
for the procedure. Where it is expected that the compensating or replacement
products will be reimported in more than one consignment at differentcustoms offices, the office of entry shall, at the request of the holder of the
authorization, issue the requisite number of INF 2 sheets made out for the
quantity of goods entered for the procedure.
3. In the event of theft, loss or destruction of information sheet INF 2, the
holder of the outward processing authorization may ask the customs office
which endorsed it for a duplicate to be issued. The said office shall comply
with this request provided it can be shown that the temporary export goods inrespect of which the duplicate is requested have not been reimported.
The duplicate so issued shall bear one of the following indications:
— DUPLICADO,
— DUPLIKAT,
— DUPLIKAT,—ΑΝΤΙΓΡΑΦ(Omikron,
—DUPLICATE,
— DUPLICATA,
— DUPLICATO,
— DUPLICAAT,— SEGUNDA VIA,
— KAKSOISKAPP ALE — DUPLIKAT,
— DUPLIKAT.
4. The request for the issue of information sheet INF 2 shall constitute the
consent of the holder of the authorization referred to in Article 150 (1) (b) ofthe Code.
Article 779
1. The office of entry for the procedure shall endorse the original and the
copy of information sheet INF 2. It shall retain the copy and return the
original to the declarant.
2. Where the office of entry for the procedure considers that the customs
office where the declaration for free circulation will be presented requires
certain authorization particulars which do not appear on the informationsheet, it shall enter such particulars on the information sheet.!B
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3. The original of information sheet INF 2 shall be presented to the customs
office where the goods leave the customs territory of the Community. Thatoffice shall certify on the original that the goods have left the said territoryand shall return it to the person presenting it.
Article 780
1. Where the office of entry for the procedure is called upon to endorse
information sheet INF 2, it shall indicate in box 16 the means used to identify
the temporary export goods.
2. Where samples are taken or illustrations or technical descriptions are
used, the office referred to in paragraph 1 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 itcannot 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.
3. The samples, illustrations or technical descriptions, authenticated and
sealed in accordance with paragraph 2, shall be returned to the exporter, who
shall present them with the seals intact when the compensating or replacementproducts are reimported.
4. Where an analysis is required and the results will not be known until after
the customs office has endorsed information sheet INF 2, the document
containing the results of the analysis shall be given to the exporter in a sealedtamper-proof envelope.
Article 781
1. The importer of the compensating or replacement products shall present
the original of information sheet INF 2 and, where appropriate, the means of
identification referred to in Article 780 (3) and (4) to the office of discharge
when he lodges the declaration for release for free circulation.
2. Where the compensating or replacement products are released for free
circulation in a single consignment or in more than one consignment but at
the same customs office, that office shall note on the original of information
sheet INF 2 the quantities of temporary export goods corresponding to thequantities of compensating or replacement products released for freecirculation. When information sheet INF 2 is discharged, it shall be annexed
to the corresponding declaration. Failing this, it shall be returned to the
declarant and this fact noted in box 44 of the IM form provided for in Article205.
3. Where the compensating or replacement products are released for free
circulation in more than one consignment at more than one customs officeand Article
"C2778 (2) 3has not been applied, the customs office where
the first declaration for release for free circulation is lodged shall, at the
request of the declarant, replace the initial information sheet INF 2 with
further INF 2 sheets made out for the quantity of temporary export goods notyet released for free circulation. The customs office shall indicate on thereplacement information sheet or sheets the number of the initial information
sheet and the customs office which issued it. The quantities entered on the
replacement information sheet or sheets shall be set off against the quantitiesentered on the initial information sheet INF 2 which, once discharged in this
way, shall be annexed to the initial declaration for release for free circulation.
As each of the replacement information sheets is discharged, it shall beannexed to the declaration for free circulation to which it refers.
Article 782
The office of discharge shall be empowered to ask the customs office which
endorsed information sheet INF 2 for post-clearance verification of theauthenticity of the information sheet and the accuracy of the particulars which
it contains and any additional information entered on it.
The latter customs office shall comply with this request as soon as possible.!B1993R2454 — EN — 01.01.1999 — 001.001 — 265
Article 783
Simplified information and control procedures may be used for specific
triangular traffic flows.
The Member States concerned shall send the Commission in advance a draft
of the proposed procedures for the flow in question. The Commission shallinform the other Member States.
The simplified procedures communicated to the Commission may be
implemented unless the Commission notifies the Member States concerned
within two months of the date of receipt of the draft that there are objectionsto implementation of the procedures.
Section 6
Commercial policy measures
Article 784
1. Commercial policy measures on exports shall apply at the time of
acceptance of the declaration of entry for the procedure.
2. Paragraph 1 shall not affect decisions allowing ashes and residues of
copper and copper alloys falling within CN code 2620 and waste of copper
and copper alloys falling within CN code 7404 00 not to be charged againstexport quotas.
Article 785
1. When the compensating products referred to in Article 145 (1) of the
Code are released for free circulation, the specific commercial policy
measures in force for such products at the time when the declaration forrelease for free circulation is accepted shall apply only where such products
do not originate in the Community within the meaning of Articles 23 and 24
of the Code.
2. Commercial policy measures for imports shall not apply where the
standard exchange system is used, nor in the case of repairs or of additionalprocessing operations to be carried out in accordance with Article 123 of the
Code.
Section 7
Administrative cooperation
Article 786
1. For every application for authorization which is rejected because the
economic conditions are not considered to be fulfilled, the Member Statesshall send the Commission the information in Annex 107.
2. The information referred to in paragraph 1 shall be sent during the month
following that in which the application was rejected. The Commission shall
circulate such information to the other Member States and it shall be
examined by the Committee where this is considered necessary.
Article 787
1. The Member States shall communicate to the Commission:
(a) the list of customs authorities to which applications for authorization are
to be presented, except under Articles 760 and 761;
(b) the list of customs offices empowered to issue authorizations pursuant to
Articles 760 and 761.
2. The provisions of Article 649 (2) and (3) shall apply.!B1993R2454 — EN — 01.01.1999 — 001.001 — 266
TITLE IV
IMPLEMENTING PROVISIONS RELATING TO EXPORT
CHAPTER 1
Permanent exportation
Article 788
1. The exporter, within the meaning of Article 161 (5) of the Code, shall be
considered to be the person on whose behalf the export declaration is made
and who is the owner of the goods or has a similar right of disposal over them
at the time when the declaration is accepted.
2. Where ownership or a similar right of disposal over the goods belongs to
a person established outside the Community pursuant to the contract on which
the export is based, the exporter shall be considered to be the contracting partyestablished in the Community.
Article 789
In cases involving sub-contracting, the export declaration may also be lodged
at the customs office responsible for the place where the sub-contractor is
established.
Article 790
Where, for administrative reasons, the first sentence of Article 161 (5) of the
Code cannot be applied, the declaration may be lodged with any customsoffice, in the Member State concerned, which is competent for the operation
in question.
Article 791
1. Where there are duly justified good reasons, an export declaration may be
accepted:
— at a customs office other than that referred to in the first sentence of
Article 161 (5) of the Code,
or
— at a customs office other than that referred to in Article 790.
In this case, controls relating to the application of prohibitions and restrictions
shall take account of the special nature of the situation.
2. Where, in the cases referred to in paragraph 1, export formalities are not
completed in the exporter’s Member State, the customs office where theexport declaration has been lodged shall send a copy of the Single
Administrative Document to a designated office in the exporter’ s Member
State.
Article 792
Without prejudice to Article 207, where the export declaration is made on the
basis of the Single Administrative Document, copies 1, 2 and 3 shall be used.The customs office where the export declaration has been lodged (customs
office of export) shall stamp Box A and, where appropriate, complete box D.
On granting release of the goods, it shall retain copy 1, send copy 2 to thestatistical office of the Member State of the customs office of export and
return copy 3 to the person concerned.
Article 793
1. Copy 3 of the Single Administrative Document and the goods released for
export shall be presented to customs at the customs office of exit.
2. Customs office of exit means:
(a) in the case of goods exported by rail, post, air or sea, the customs office
competent for the place where the goods are taken over under a single!B1993R2454 — EN — 01.01.1999 — 001.001 — 267
transport contract for transport to a third country by the railway
companies, the postal authorities, the airlines or the shipping companies;
(b) in the case of goods exported by pipeline and of electrical energy, the
office designated by the Member State where the exporter is established;
(c) in the case of goods exported by other means or in circumstances not
covered by (a) and (b), the last customs office before the goods leave the
customs territory of the Community.
3. The customs office of exit shall satisfy itself that the goods presented
correspond to those declared and shall supervise their physical departure.Where the declarant enters ‘RET-EXP’ in Box 44 or otherwise indicates his
wish to have Copy No 3 returned to him, the said office shall certify the
physical departure of the goods by means of an endorsement on the back ofCopy No 3 and shall give that copy to the person who presented it or, where
that is not possible, to an intermediary named in Box 50 and established in the
district of the office of exit, for return to the declarant. The endorsement shalltake the form of a stamp showing the name of the office and the date.
In the case of split exportation, the endorsement shall be given only for those
goods which are actually exported. In the case of split exportation via several
different customs offices, the customs office of exit where the original of copy
3 was presented shall, upon receiving a duly substantiated request, certify acopy of copy 3 for each part of the goods in question, with a view to it beingpresented to another office of exit concerned. The original of copy 3 shall be
noted accordingly.
When the entire operation is carried out on the territory of one Member State,
that Member State may provide for the non-endorsement of copy 3, in whichcase this copy shall not be returned.
4. Where the customs office of exit establishes that goods are missing, it
shall note the copy of the declaration presented and inform the customs office
of export.
Where the customs office of exit establishes that there are goods in excess, it
shall refuse exit to these goods until the export formalities have been
completed.
When the customs office of exit establishes a discrepancy in the nature of the
goods, it shall refuse exit until the export formalities have been completed,
and shall also inform the customs office of export.
5. In the cases referred to in paragraph 2 (a), the customs office of exit shall
endorse copy 3 of the export declaration in accordance with paragraph 3 after
making the endorsement ‘Export’ in red on the transport document andaffixing its stamp. Where, in the case of regular shipping lines or direct
transport or flights to third country destinations, the operators are able to
guarantee the regularity of operations by other means, the endorsement‘Export’ shall not be required.
6. Where goods sent to a third country or a customs office of exit under a
transit procedure are concerned, the office of departure shall endorse copy 3
in accordance with paragraph 3 and return it to the declarant after making the
endorsement ‘Export’, in red, on all copies of the transit document or anyother document replacing it. The customs office of exit shall control thephysical exit of the goods.
The first subparagraph shall not apply where presentation at the office of
departure as referred to in Article 419 (4) and (7) and Article 434 (6) and (9)
is dispensed with.
6a. Where goods under excise duty suspension arrangements are sent to a
third country under cover of the accompanying document provided for by
Regulation (EEC) No 2719/92, the customs office of export shall endorse
Copy No 3 of the Single Administrative Document in accordance withparagraph 3 and return it to the declarant after entering the word ‘Export’ in
red and affixing the stamp referred to in paragraph 3 on all copies of the
accompanying document.
Reference shall be made to the accompanying document on Copy No 3 of the
Single Administrative Document and vice versa.!B
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The customs office of exit shall supervise the physical exit of the goods and
send back the copy of the accompanying document in accordance with Article19 (4) of Council Directive 92/12/EEC (
1).
Where paragraph 4 applies, the annotation shall be enterd (SIC! entered) on
the excise accompanying document.
7."C3The customs office of export may ask the exporter to provide
evidence 3that the goods have left the customs territory of the Community.
Article 794
1. Goods not subject to prohibition or restriction and not exceeding
ECU 3 000 in value per consignment and per declarant may be declared at the
customs office of exit.
Member States may provide that this provision shall not apply when the
person making the export declaration is acting as a professional customs agenton behalf of others.
2. Oral declarations may be made only at the customs office of exit.
Article 795
Where goods leave the customs territory of the Community without an export
declaration, such declaration shall be lodged retrospectively by the exporter at
the customs office competent for the place where he is established. The
provisions of Article 790 shall apply in these circumstances.
Acceptance of this declaration shall be subject to presentation by the exporter,
to the satisfaction of the customs authorities of the customs office concerned,of evidence concerning the nature and quantity of the goods in question andthe circumstances under which they left the customs territory of the
Community. That office shall also endorse copy 3 of the Single Adminis-
trative Document.
Retrospective acceptance of the declaration shall not preclude application of
the penalties in force nor the consequences which may arise as regards thecommon agricultural policy.
Article 796
1. Where goods released for export do not leave the customs territory of the
Community, the exporter shall immediately inform the customs office ofexport. Copy 3 of the declaration in question shall be returned to that office.
2. Where, in the cases referred to in Article 793 (5) or (6), a change in the
transport contract has the effect of terminating inside the customs territory ofthe Community a transport operation which should have finished outside it,
the companies or authorities in question may only carry out the amended
contract with the agreement of the customs office referred to in Article 793(2) (a) or, in the case of a transit operation, the office of departure. In this casecopy 3 should be returned.
CHAPTER 2
Temporary exportation using an ATA carnet
Article 797
1. An ATA carnet may be used for export where the following conditions are
fulfilled:
(a) the ATA carnet shall be issued in a Member State of the Community and
endorsed and guaranteed by an association established in the Communityforming part of an international guarantee chain.
The Commission shall publish a list of the associations;
(b) the ATA carnet shall be applicable only to Community goods:
— which have not been subject on export from the customs territory of
the Community to customs export formalities with a view to the!M5
(1) OJ No L 76, 26. 3. 1992, p. 1.!B1993R2454 — EN — 01.01.1999 — 001.001 — 269
payment of refunds or other export amounts under the common
agricultural policy,
— in respect of which no other financial benefit has been granted under
the common agricultural policy, coupled with an obligation to export
the said goods,
— in respect of which no request for repayment has been submitted;
(c) the documents referred to in Article 221 must be presented. The customs
authorities may require production of the transport document;
(d) the goods must be intended for reimportation.2. Where goods covered by an ATA carnet are entered for the purposes of
temporary exportation, the customs office of export shall carry out the
following formalities:
(a) verify the information given in boxes A to G of the exportation voucher
against the goods under cover of the carnet;
(b) complete, where appropriate, the box on the cover page of the carnet
headed ‘Certificate by customs authorities’;
(c) complete the counterfoil and box H of the exportation voucher;
(d) enter its name in box H (b) of the reimportation voucher;
(e) retain the exportation voucher.3. If the customs office of export is not the office of exit, the customs office
of export shall carry out the formalities referred to in paragraph 2, but it shall
not complete box 7 of the exportation counterfoil, which must be completedby the customs office of exit.
4. The time limit for reimportation of the goods laid down by the customs
authorities in box H (b) of the exportation voucher may not exceed the validityof the carnet.
Article 798
Where goods which left the customs territory of the Community under cover
of an ATA carnet are no longer intended to be reimported, an export
declaration containing the particulars referred to in Annex 37 shall be
presented to the customs office of export.
On presentation of the carnet in question, the latter shall endorse copy 3 of the
export declaration and shall invalidate the reimportation voucher and
counterfoil.
TITLE V
OTHER CUSTOMS-APPROVED TREATMENTS OR USES
CHAPTER 1
Free zones and free warehouses
Section 1
General provisions
Article 799
1. For the purposes of this Chapter, operator means any person carrying on
an activity involving the storage, working, processing, sale or purchase of
goods in a free zone or free warehouse.
2. The definitions contained in Article 503 shall also apply to this chapter.!B1993R2454 — EN — 01.01.1999 — 001.001 — 270
Article 800
Where Community acts provide that commercial policy measures are to apply
to:
(a) the release of goods for free circulation, such measures shall not apply
when the goods are placed in a free zone or free warehouse nor for such
time as the goods remain there;
(b) the entry of goods into the customs territory of the Community, such
measures shall apply when non-Community goods are placed in a free
zone or free warehouse;
(c) the export of goods, such measures shall apply when Community goods
in a free zone or free warehouse are exported from the customs territoryof the Community. Such goods shall be subject to supervision by the
customs authorities.
Article 801
Any person may apply 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 802
Any person may apply 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.
The free zones in existence in the Community and in operation are listed in
Annex 108.
Article 803
1. Authorization to build in a free zone shall be applied for 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 to evaluate the grounds for granting theauthorization.
3. The customs authorities shall grant authorization in cases where the
application of customs legislation 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 804
Without prejudice to the supervision referred to in Article 168 (1) of the
Code, the customs authorities shall carry out the checks referred to in Article
168 (2) and (4) of the Code only at random or whenever they have reasonable
doubts concerning compliance with the applicable legislation.
Section 2
Activity carried on in a free zone or free warehouse and approval of stock
records
Article 805
In the case of activities referred to in Article 176 (1) of the Code, the
notification referred to in Article 172 (1) of the Code shall take the form of
presentation of the application for approval of the stock records referred to in
Article 808.
Article 806
The operator shall take the necessary precautions to ensure that the persons he
employs to carry on his activities comply with customs legislation.!B
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Article 807
1. Before commencing activities in a free zone or a free warehouse, the
operator shall obtain the customs authorities’ approval of the stock records
referred to in Article 176 of the Code.
2. The approval referred to in paragraph 1 shall be accorded only to persons
offering all the necessary guarantees concerning the application of theprovisions on free zones and free warehouses.
Article 808
1. The application for approval referred to in Article 807, hereinafter
referred to as the ‘application’, 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 shall specify which of the activities referred to in Article
176 (1) of the Code is envisaged. It shall include a detailed description of thestock records kept, or to be kept, the nature and customs status of the goods towhich these activities relate, the customs procedure under which the activities
are to be carried out, where applicable, and any other information needed by
the customs authorities in order to ensure the proper application of theprovisions governing free zones and free warehouses.
3. Applications and related documents shall be kept by the customs
authorities for at least three years from the end of the calendar year in which
the operator ceases activity in the free zone or free warehouse.
Article 809
Approval of the stock records shall be issued in writing and shall be dated and
signed.
The applicant shall be notified of approval.
A copy shall be kept for the period referred to in Article 808 (3).
Article 810
1. The customs authorities shall amend or revoke the approval where they
prohibit the person to whom the approval was issued from carrying on an
activity in the free zone or free warehouse under Article 172 (2) or (3) of theCode.
2. Approval shall be revoked by the customs authorities where they find
repeated disappearances of goods which cannot be explained to their
satisfaction.
3. Once an approval has been revoked the activities to which the stock
records relate may no longer be carried on in the free zone or free warehouse.
Section 3
Entry of goods into a free zone or a free warehouse
Article 811
Without prejudice to Articles 812 and 813, when goods arrive in a free zone
or free warehouse they need not be presented nor shall a customs declarationbe required.
The arrival of any goods in the places used for the activity shall be entered
immediately in the stock records referred to in Article 807.
Article 812
The transport document referred to in Article 168 (4) of the Code shall be any
document relating to transport, such as a waybill, delivery note, manifest or
dispatch note, provided it gives all the information necessary for identificationof the goods.!B1993R2454 — EN — 01.01.1999 — 001.001 — 272
Article 813
1. Without prejudice to any simplified procedures laid down for the customs
procedure to be discharged, where goods placed under a customs procedure
need to be presented to the customs authorities pursuant to Article 170 (2) (a)
of the Code, the relevant document must be presented with the goods.
2. Where the inward processing procedure or temporary importation
procedure is discharged by placing of the compensating products or importgoods under the external Community transit procedure, followed by entry intoa free zone or a free warehouse with a view to subsequent export from the
customs territory of the Community, the customs authorities shall carry out
random checks to satisfy themselves that the indications referred to in Article817 (3) (f) are entered in the stock records.
They shall also satisfy themselves that where goods are transferred from one
operator to another within a free zone this is entered in the stock records ofthe operator receiving them.
Article 814
Where a decision to repay or remit import duties authorizes the placing of the
goods in a free zone or a free warehouse, the customs authorities shall issue
the certificate referred to in Article 887 (5).
Article 815
Without prejudice to Article 823, the entry into a free zone or a free
warehouse of goods which are subject to export duties or other export
provisions and which are required by the customs authorities under Article170 (3) of the Code to be brought to the attention of the customs office shalloccasion neither presentation of a document on entry nor systematic and
general controls on all goods entering.
Article 816
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.
Section 4
Operation of a free zone or a free warehouse
Article 817
1. The operator keeping the approved stock records in accordance with
Article 807 shall enter therein all particulars necessary to check the proper
application of customs legislation.
2. If the operator discovers that goods have disappeared other than by
natural causes he shall notify the customs authorities.
3. Without prejudice to Article 824, the stock records shall include:
(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, in particular their
location;
(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 816;
(e) particulars of usual forms of handling;
(f) where the bringing of goods into a free zone or a free warehouse
discharges either an inward processing procedure, a tmporary (SIC!temporary) importation procedure, or an external Community transit!B
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procedur (SIC! procedure) which itself discharges one of these
procedures, the indications referred to in:
— Article 610 (1) and Article 644 (1),
— Article 711;
(h) 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.
4. Where accounts have to be kept for the purposes of a customs procedure,
the information contained in those records need not appear in the stockrecords referred to in paragraph 1.
Article 818
1. The usual forms of handling referred to in point (b) of the first paragraph
of Article 173 of the Code are those defined in Annex 69.
2. At the request of the declarant, in cases where Article 178 (2) of the Code
applies, the Information Sheet INF 8 may be issued where goods placed in a
free zone or a free warehouse, which have been submitted to usual forms ofhandling, are declared for a customs approved treatment or use.
The Information Sheet INF 8 shall be made out in an original and a copy on a
form complying with the model and provisions set out in Annex 70.
The Information Sheet INF 8 may serve for the determination of the taxation
elements which should be taken into account.
To that effect, the supervising office shall provide the information referred to
in Boxes 11, 12 and 13, endorse Box 15 and return the original of the
Information Sheet INF 8 to the declarant.
Article 819
1. Without prejudice to Article 175 (2) of the Code, where non-Community
goods are released for free circulation within a free zone or a free warehouse,the procedure provided for in Article 253 (3) shall apply without prior
authorization from the customs authorities. In this case approval of the stock
records referred to in Article 809 shall also cover the use of the said stockrecords for checking the simplified procedure for release for free circulation.
2. The Community status of the goods released for free circulation in
accordance with paragraph 1 shall be certified by the document referred to inAnnex 109, to be issued by the operator.
Section 5
Removal of goods from a free zone or a free warehouse
Article 820
Particulars of the removal of goods from the places used for the activity shall
be entered immediately in the stock records referred to in Article 807.
Article 821
In the case of the re-exportation of non-Community goods, which are not
unloaded or which are transhipped within the meaning of Article 176 (2) ofthe Code, the notification referred to in Article 182 (3) of the Code shall not
be required.!M5
!B
!M5
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!M41993R2454 — EN — 01.01.1999 — 001.001 — 274
Section 6
Special provisions concerning Community agricultural goods
Article 823
1. Prefinanced goods placed in a free zone or a free warehouse pursuant to
Article 5 of Council Regulation (EEC) No 565/80 shall be presented and a
customs declaration lodged.
2. The declaration referred to in paragraph 1 shall be made in accordance
with Article 530.
Article 824
The stock records referred to in Article 807 shall include, in addition to the
particulars referred to in Article 817, the date on which the prefinanced goods
were placed in the free zone or the free warehouse and reference particulars ofthe entry declaration.
Article 825
Article 532 shall apply to the handling of prefinanced goods.
Article 826
The processing of prefinanced basic products in a free zone or a free
warehouse shall be carried out in accordance with Article 4 of CouncilRegulation (EEC) No 565/80.
Article 827
1. Prefinanced goods shall be declared for export and leave the customs
territory of the Community within the time limits laid down in Community
agricultural legislation.
2. The declaration referred to in paragraph 1 shall be made in accordance
with Article 534.
3. Without prejudice to Council Regulation (EEC) No 386/90 (
1), the
customs authorities shall carry out random checks on the basis of the stock
records in order to ensure that the time limits referred to in paragraph 1 areobserved.
Article 828
A victualling warehouse may be set up in a free zone or a free warehouse in
accordance with Article 38 of Commission Regulation (EEC) No 3665/87 (
2).
Section 7
Procedures applicable where the inward processing procedure (suspen-
sion system) or procedure for processing under customs control is used in
a free zone or free warehouse
Article 829
Processing operations carried out under the inward processing procedure
(suspension system) or the procedure for processing under customs control in
a free zone or free warehouse shall not take place until the authorizationreferred to in Article 556
"C2or Article 652 3has been granted.
The authorization shall specify the free zone or free warehouse where the
operations will be carried out.!M4
(1) OJ No L 42, 16. 2. 1990, p. 6.
(2) OJ No L 351, 14. 12. 1987, p. 7.1993R2454 — EN — 01.01.1999 — 001.001 — 275
Article 830
The customs authority shall withhold authorization to use the simplified
procedures referred to in this Section where the necessary guarantees for theproper conduct of the operations are not afforded.
The customs authorities may withhold authorization from persons who do not
frequently carry out inward processing operations or processing under
customs control.
Article 831
1. The holder of the authorization shall keep inward processing records or
records of processing under customs control, as referred to in Articles 556 (3)
and 652 (3) respectively, which shall also contain a reference to the
authorization.
2. For the purpose of drawing up the bill of discharge referred to in Article
595 or Article 664, a reference to the entries in the records specified in
paragraph 1 shall replace the reference to the declarations and documentsspecified in Article 595 (3) or Article 664 (3).
Article 832
1. Where goods are placed under the inward processing procedure or the
procedure for processing under customs control at the time when they arebrought into the free zone or free warehouse, the local clearance procedurelaid down in Article 276 shall apply.
2. Nevertheless the operator may request application of the normal
procedure for placing of goods under the inward processing procedure or
procedure for processing under customs control.
3. Where the local clearance procedure applies in accordance with Article
276 the entry in the inward processing records or records of processing under
customs control shall replace the entry in the stock records of the free zone or
free warehouse.
4. The entry in the inward processing records or records of processing under
customs control shall refer to the document under which the goods were
carried.
Article 833
1. Where goods already in a free zone or free warehouse are placed under
the inward processing procedure or the procedure for processing under
customs control, the local clearance procedure referred to in Article 276 shallapply.
2. Reference particulars of the entry in the inward processing records or
records of processing under customs control shall be recorded in the stockrecords of the free zone or free warehouse.
Article 834
1. The inward processing procedure or procedure for processing under
customs control 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 inwardprocessing records or records of processing under customs control, as the casemay be.
2. The indications referred to in Article 610 shall be entered in the stock
records of the free zone or free warehouse.
Article 835
1. Where the inward processing procedure, in respect of the compensating
products or goods in the unaltered state, or the procedure for processing undercustoms control, in respect of the processed products or goods in the unalteredstate, is discharged at the time of removal from the free zone or free
warehouse by the re-export of those products or goods, the local clearance
procedure laid down in Article 283 shall apply.!B1993R2454 — EN — 01.01.1999 — 001.001 — 276
!M4
2. Where the inward processing procedure, in respect of the compensating
products or goods in the unaltered state, or the procedure for processing undercustoms control, in respect of the processed products or goods in the unalteredstate, is discharged at the time of removal from the free zone or free
warehouse by the release for free circulation of those products or goods, the
local clearance procedure referred to in Articles 263 to 267 shall apply.
3. Where the inward processing procedure or procedure for processing
under customs control is discharged at the time when the compensating
products, processed products or goods in the unaltered state are removed fromthe free zone or free warehouse to be entered for a procedure other thanrelease for free circulation or export, the normal or simplified procedures laid
down for that purpose shall apply.
4. The provisions of Article 832 (2) shall apply mutatis mutandis .
5. Where paragraphs 1 and 2 apply, the removal of compensating products,
processed products or goods in the unaltered state from a free zone or free
warehouse need not be entered in the stock records of the free zone or freewarehouse.
Article 836
Article 835 (2) and (5) shall be without prejudice to the application of Articles
122, 135 and 136 of the Code concerning the taxation of goods or products
entered for the inward processing procedure or the procedure for processing
under customs control.
Article 837
Before the end of the month following each quarter, the customs authorities of
the Federal Republic of Germany shall send the Commission the informationreferred to in Annex 85 concerning inward processing authorizations issued ormodified in the Old Free Port of Hamburg during the preceding quarter which
are not subject to the economic conditions laid down for the inward
processing procedure.
Article 838
The Community status of compensating or processed products or goods in the
unaltered state released for free circulation in or on removal from a free zoneor free warehouse shall be certified by the document referred to in Annex 109,
to be issued by the operator.
The first paragraph shall also apply to compensating products or goods in the
unaltered state put on the Community market pursuant to Article 580 (3).
Article 839
Entries in the inward processing records or records of processing under
customs control must enable the customs authority to verify at any time the
exact situation of all goods or products placed under one of the procedures inquestion or in the free zone or free warehouse.
Section 8
Communication of information
Article 840
1. 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.
(b) the designated customs authorities to which the application referred to in
Article 808 must be presented;!B
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(c) changes to the arrangements for control of the inward processing
procedure or procedure for processing under customs control pursuant toArticle 173 of the Code.
2. The Commission shall publish the information referred to in paragraph 1
(a) and (b) in the Official Journal of the European Communities, C series.
CHAPTER 2
Re-exportation, destruction and abandonment
Article 841
Where re-exportation is subject to a customs declaration, the provisions of
Articles 788 to 796 shall apply mutatis mutandis , without prejudice to
particular provisions which may apply when the previous customs procedurewith economic impact is discharged.
Article 842
1. For the purposes of Article 182 (3) of the Code, notification of
destruction of goods shall be made in writing and signed by the person
concerned. The notification must be made in sufficient time to allow thecustoms authorities to supervise the destruction.
2. Where the goods in question are already the subject of a declaration
accepted by the customs authorities, they shall make a reference to the
destruction on the declaration and invalidate the declaration in accordancewith Article 66 of the Code.
The customs authorities present when the goods are destroyed shall specify on
the form or declaration the type and quantity of any waste or scrap resulting
from the destruction in order to determine the items of charge applicable to
them and to be used when they are assigned another customs-approvedtreatment or use.
3. The provisions of the first subparagraph of paragraph 2 shall apply
mutatis mutandis to goods abandoned to the Exchequer.
TITLE VI
GOODS LEA VING THE CUSTOMS TERRITORY OF THE COM-
MUNITY
Article 843
1. Where goods not under a customs procedure whose exportation from the
Community is prohibited or subject to restrictions, export duty or anothercharge on export leave the customs territory of the Community with the
intention of their being re-introduced into another part of that territory, their
exit shall give rise to the making out of a control copy T5 in accordance withthe rules laid down in Articles 472 to 495.
2. The provisions of paragraph 1 shall not apply to transport by an airline
company or by a shipping company, provided that the transport by sea is
effected by a direct route and by regular shipping line without a stop outside
the customs territory of the Community.
3. The control copy T5 may be made out by any customs office where the
goods in question are presented and it must be presented together with thegoods in question at the customs office of exit.
4. The said copy shall include:— in boxes 31 and 33 respectively, the description of the goods and the
appropriate combined nomenclature code,
— in box 38, the net mass of the goods,— in box 104, a tick in the box ‘Other (specify)’, and in block capitals one
of the following:
‘Exit from the Community subject to restrictions — Goods intended to be
reintroduced into the territory of the Community’,!B1993R2454 — EN — 01.01.1999 — 001.001 — 278
‘Exit from the Community subject to duty — Goods intended to be
reintroduced into the territory of the Community.’
5. The original of control copy T5 shall be presented together with the
goods at the customs office responsible for the place where the goods arereintroduced into the customs territory of the Community.
6. The control copy T5 shall be returned without delay to the customs office
which made it out by the customs office referred to in paragraph 5, after thelatter has endorsed box ‘J: Control of use and/or destination’ by putting across in the first box and inserting the date when the goods were reintroduced
into the customs territory of the Community.
Nevertheless in the case of irregularities, an appropriate note shall be made in
the ‘Remarks’ box.
PART III
Privileged operations
TITLE I
RETURNED GOODS
Article 844
1. In accordance with Article 185 (2) (b) of the Code, the following shall be
exempt from import duties:
— goods previously exported from the customs territory of the Community,
in respect of which the customs export formalities have been completedwith a view to obtaining refunds or other amounts provided for on
exportation under the common agricultural policy,
or
— goods in respect of which a financial advantage other than the said
refunds or other amounts has been granted under the commonagricultural policy, entailing an obligation to export the said goods,
provided it is established, as appropriate, that the refunds or other amounts
paid have been repaid, or that the necessary steps have been taken by the
competent authorities for such sums to be withheld, or that the other financialadvantages granted have been cancelled, and that the goods:
(i) could not be entered for home use in the country to which they were sent
on account of laws in force in that country;
(ii) were returned by the consignee as being defective or not in accordance
with the provisions of the contract relating to them;
(iii) were reimported into the customs territory of the Community because
they could not be used for the purposes intended owing to other
circumstances outside the exporter’s control.
2. The circumstances referred to in paragraph 1 (iii) shall include the
following:
(a) goods returned to the customs territory of the Community following
damage occurring before delivery to the consignee, either to the goods
themselves or to the means of transport on which they were carried;
(b) goods originally exported for the purposes of consumption or sale in the
course of a trade fair or similar occasion which have not been soconsumed or sold;
(c) goods which could not be delivered to the consignee on account of his
physical or legal incapacity to honour the contract under which the goods
were exported;
(d) goods which, because of natural, political or social disturbances, could
not be delivered to their consignee or which reached him after the!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 279
mandatory delivery date stipulated in the contract under which the goods
were exported;
(e) products covered by the common organization of the market in fruit and
vegetables, exported and sent for sale on consignment, but which were
not sold in the market of the third country of destination.
3. Goods exported under the common agricultural policy with an export
licence or an advance fixing certificate shall not be exempt from importduties unless it is established that the relevant Community provisions havebeen complied with.
4. The goods referred to in paragraph 1 shall not be exempt from import
duties unless they are entered for free circulation in the customs territory ofthe Community within twelve months of the date of completion of thecustoms formalities relating to their exportation.
However, where the goods are declared for free circulation after expiry of the
period referred to in the first subparagraph, the customs authorities of the
Member State of reimportation may allow the period to be exceeded where
exceptional circumstances justify this. Where the customs authorities do allowthe period to be exceeded, they shall send details of the case to the
Commission.
Article 845
Returned goods shall be exempt from import duties even where they represent
only a proportion of the goods previously exported from the customs territory
of the Community.
The same applies where the goods consist of parts or accessories belonging to
machines, instruments, apparatus or other products previously exported fromthe customs territory of the Community.
Article 846
1. By way of derogation from Article 186 of the Code, returned goods in
one of the following situations shall be exempt from import duties:
(a) goods which, after having been exported from the customs territory of the
Community, have received no treatment other than that necessary to
maintain them in good condition or handling which alters their
appearance only;
(b) goods which, after having been exported from the customs territory of the
Community, received treatment other than that necessary to maintain
them in good condition or handling other than that altering their
appearance, but which proved to be defective or unsuitable for theirintended use, provided that one of the following conditions is fulfilled:
— such treatment or handling was applied to the goods solely with a
view to repairing them or restoring them to good condition,
— their unsuitability for their intended use became apparent only after
such treatment or handling had commenced.
2. Where returned goods have undergone treatment or handling permitted
under paragraph 1 (b) and such treatment would have rendered them liable to
import duties if they had come under outward processing arrangements, the
rules in force for charging duty under the said arrangements shall apply.
However, if goods have undergone an operation consisting of repair or
restoration to good condition which became necessary as a result of
unforeseen circumstances which arose outside the customs territory of the
Community, this being established to the satisfaction of the customsauthorities, relief from import duties shall be granted provided that the valueof the returned goods is not higher, as a result of such operation, than their
value at the time of export from the customs territory of the Community.
3. For the purposes of the second subparagraph of paragraph 2:(a) repair or restoration to good condition which became necessary means:
any operation to remedy operating defects or material damage suffered by
goods while they were outside the customs territory of the Community,
without which the goods could no longer be used in the normal way forthe purposes for which they were intended;!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 280
(b) the value of returned goods shall be considered not to be higher, as a
result of the operation which they have undergone, than their value at thetime of export from the customs territory of the Community, when theoperation does not exceed that which is strictly necessary to enable them
to continue to be used in the same way as at that time.
When the repair or restoration to good condition of goods necessitates the
incorporation of spare parts, such incorporation shall be limited to those parts
strictly necessary to enable the goods to be used in the same way as at the timeof export.
Article 847
When completing the customs export formalities, the customs authorities
shall, at the request of the person concerned, issue a document containing theinformation necessary for identification of the goods in the event of their
being returned to the customs territory of the Community.
Article 848
1. The following shall be accepted as returned goods:
— goods for which the following documents are produced in support of the
declaration for release for free circulation:
(a) the copy of the export declaration returned to the exporter by the
customs authorities, or a copy of such document certified true by the
said authorities; or
(b) the information sheet provided for in Article 850.
Where evidence available to the customs authorities at the customs
office of reimportation or ascertainable by them from the personconcerned indicates that the goods declared for free circulation were
originally exported from the customs territory of the Community, and
at that time satisfied the conditions for acceptance as returned goods,the documents referred to at (a) and (b) shall not be required.
— goods covered by an ATA carnet issued in the Community.These goods may be accepted as returned goods, within the limits laid down
by Article 185 of the Code, even when the validity of the ATA carnet hasexpired.
In all cases, the formalities laid down in Article 290 (2) shall be carried out.2. The first indent of paragraph 1 shall not apply to the international
movement of packing materials, means of transport or certain goods admittedunder specific customs arrangements where autonomous or conventionalprovisions lay down that customs documents are not required in these
circumstances.
Nor shall it apply in cases where goods may be declared for release for free
circulation orally or by any other act.
3. Where they consider it necessary, the customs authorities at the customs
office of reimportation may ask the person concerned
"C1to submit
additional evidence, in particular for the purposes of identification of thereturned goods.
3
Article 849
1. A declaration for release for free circulation relating to returned goods
whose export may have given rise to the completion of customs exportformalities with a view to obtaining refunds or other amounts provided for on
exportation under the common agricultural policy, shall be supported not only
by the documents referred to in Article 848, but by a certificate issued by theauthorities responsible for the grant of such refunds or amounts in theMember State of exportation. Such certificate shall contain the particulars
necessary to allow the customs office where the goods concerned were
declared for free circulation to verify that it relates to the said goods.
2. When the export of the goods did not give rise to the completion of
customs export formalities with a view to obtaining refunds or other amounts!B1993R2454 — EN — 01.01.1999 — 001.001 — 281
provided for on exportation under the common agricultural policy, the
certificate shall bear one of the following indications:
— Sin concesión de restituciones u otras cantidades a la exportación,
— Ingen restitutioner eller andre beløb ydet ved udførslen,
— Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen,
—∆εν έτυ(khiαν επιδ(omikronτήσεων ή άλλων (khi(omikronρηγήσεωνκατά την ε(ksiαγωγή,
—No refunds or other amounts granted on exportation,
— Sans octroi de restitutions ou autres montants à l’exportation,
— Senza concessione di restituzioni o altri importi all’esportazione,
— Geen restituties of andere bij de uitvoer verleende bedragen,
— Sem concessão de restituições ou outros montantes na exportação,
— Vietäessä ei myönnetty vientitukea eikä muita määriä — Inga bidrag
eller andra belopp har beviljats vid exporten,
— Inga bidrag eller andra belopp har beviljats vid exporten.
3. When the export of the goods did give rise to the completion of customs
export formalities with a view to obtaining refunds or other amounts provided
for on exportation under the common agricultural policy, the certificate shall
bear one of the following indications:
— Restituciones y otras cantidades a la exportación reintegradas por …
(cantidad),
— De ved udførslen ydede restitutioner eller andre beløb er tilbagebetalt for
… (mængde),
— Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für …
(Menge) zurückbezahlt,
—Επιδ(omikronτήσεις και άλλες (khi(omikronρηγήσεις κατά την ε(ksiαγωγή επεστράφ-
ησαν για … (π(omikronσ(omikronacuteτης),
—Refunds and other amounts on exportation repaid for … (quantity),
— Restitutions et autres montants à l’exportation remboursés pour …
(quantité),
— Restituzioni e altri importi all’esportazione rimborsati per … (quantità),
— Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid)
terugbetaald,
— Restituições e outros montantes na exportação reembolsados para …
(quantidade),
— Vientituki ja muut vietäessä maksetut määrät maksettu takaisin …
(määrä) osalta — De vid exporten beviljade bidragen eller andra belopp
har betalats tillbaka för … (kvantitet),
— De vid exporten beviljade bidragen eller andra belopp har betalats
tillbaka för … (kvantitet),
or
— Título de pago de restituciones u otras cantidades a la exportación
anulado por … (cantidad),
— Ret til udbetaling af restitutioner eller andre beløb ved udførslen er
annulleret for … (mængde),
— Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen
Ausfuhrvergünstigungen für … (Menge) ungültig gemacht,
—Απ(omikronδεικτικ(omikronacute πληρωµής επιδ(omikronτήσεων ή άλλων (khi(omikronρηγήσεων κατά
την ε(ksiαγωγή ακυρωµέν(omikron για … (π(omikronσ(omikronacuteτης),
—Entitlement to payment of refunds or other amounts on exportation
cancelled for … (quantity),!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 282
— Titre de paiement des restitutions ou autres montants à l’exportation
annulé pour … (quantité),
— Titolo di pagamento delle restituzioni o di altri importi all’esportazione
annullato per … (quantità),
— Aanspraak op restituties of andere bedragen bij uitvoer vervallen voor …
(hoeveelheid),
— Título de pagamento de restituições ou outros montantes à exportação
anulado para … (quantidade),
— Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin peruutettu
… (määrä) osalta — Rätt till utbetalning av bidrag och andra belopp vid
exporten har annullerats för … (kvantitet),
— Rätt till utbetalning av bidrag och andra belopp vid exporten har
annullerats för … (kvantitet),
depending on whether the refunds or other amounts provided for on
exportation have or have not already been paid by the competent authorities.
4. In the case referred to in subparagraph (b) of the first indent of Article
848 (1), the certificate referred to in paragraph 1 shall be made out on theinformation sheet INF 3 provided for in Article 850.
5. When the customs authorities at the customs office where the goods are
declared for release for free circulation have the means to satisfy themselves
that no refund or other amount provided for on exportation under the commonagricultural policy has been granted, and cannot subsequently be granted, thecertificate referred to in paragraph 1 shall not be required.
Article 850
Information sheet INF 3 shall be drawn up in an original and two copies on
forms which conform to the specimens appearing in Annex 110.
Article 851
1. Subject to paragraph 3, information sheet INF 3 shall be issued at the
exporter’s request by the customs authorities at the customs office of
exportation at the time of completion of the export formalities for the goodsconcerned, if the exporter declares that it is probable that these goods will be
returned via a customs office other than the customs office of exportation.
2. Information sheet INF 3 may also be issued, at the exporter’s request, by
the customs authorities at the customs office of exportation after completion
of the export formalities for the goods concerned, provided that theseauthorities can establish, on the basis of the information at their disposal, thatthe particulars in the exporter’s request relate to the goods exported.
3. In the case of the goods referred to in Article 849 (1), information sheet
INF 3 may be issued only after completion of the relevant customs export
formalities, and subject to the proviso in paragraph 2.
In addition, it may be issued only on condition that:(a) box B has been completed and endorsed by the customs authorities
beforehand; and
(b) box A has been completed and endorsed by the customs authorities
beforehand, where the information contained therein is required.
Article 852
1. Information sheet INF 3 shall contain all items of information required
by the customs authorities for the purpose of identifying the exported goods.
2. Where it is expected that the exported goods will be returned to the
customs territory of the Community through several customs offices otherthan the customs office of exportation, the exporter may ask for several
information sheets INF 3 to be issued to cover the total quantity of the goods
exported.!B
!A1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 283
Similarly, the exporter may ask the customs authorities which issued an
information sheet INF 3 to replace it by several information sheets INF 3covering the total quantity of goods included in the information sheet INF 3initially issued.
The exporter may also ask for an information sheet INF 3 to be issued in
respect of a proportion only of the exported goods.
Article 853
The original and one copy of information sheet INF 3 shall be returned to the
exporter for presentation at the customs office of reimportation. The secondcopy shall be kept in the official files of the customs authorities who issued it.
Article 854
The customs office of reimportation shall record on the original and on the
copy of information sheet INF 3 the quantity of returned goods exempted
from import duties, retaining the original and sending the copy, bearing the
reference number and the date of declaration for free circulation, to thecustoms authorities who issued it.
The said customs authorities shall compare this copy with the one in their
possession and retain it in their official files.
Article 855
In the event of theft, loss or destruction of the original information sheet INF
3, the person concerned may ask the customs authorities which issued it for a
duplicate. They shall comply with this request if the circumstances warrant it.A duplicate so issued shall bear one of the following indications:
— DUPLICADO,— DUPLIKAT,— DUPLIKAT,—ΑΝΤΙΓΡΑΦ(Omikron,
—DULICATE,
— DUPLICATA,— DUPLICATO,— DUPLICAAT,
— SEGUNDA VIA,
— KAKSOISKAPP ALE — DUPLIKAT,
— DUPLIKAT.The customs authorities shall record on the copy of information sheet INF 3
in their possession that a duplicate has been issued.
Article 856
1. At the request of the customs authorities at the customs office of
reimportation, the customs authorities at the customs office of exportationshall communicate to the former all the information at their disposal to enable
them to determine whether the goods meet the conditions necessary to benefit
from the provisions of this part.
2. Information sheet INF 3 may be used for the request and the transmission
of the information referred to in paragraph 1.!B
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!M13
TITLE II
PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN
FROM THE TERRITORIAL SEA OF A THIRD COUNTRY BY
COMMUNITY FISHING VESSELS
Article 856a
1. Exemption from import duties for the products referred to in Article 188
of the Code shall be subject to the presentation of a certificate in support ofthe declaration for release for free circulation relating to those products.
2. For products to be released for free circulation in the Community, in the
situations referred to in Article 329(a) to (d), the master of the Communityvessel making the catch shall complete boxes 3, 4 and 5 and, if need be, box 9,
of the certificate. If the catch has been processed on board, the master of the
vessel shall also complete boxes 6, 7 and 8.
Articles 330, 331 and 332 shall apply to completion of the corresponding
boxes on the certificate.
When the declaration is made for release for free circulation of these
products, the declarant shall complete boxes 1 and 2 of the certificate.
3. The certificate must conform to the model set out in Annex 110a and be
drawn up in accordance with paragraph 2.
4. Where the products are declared for release for free circulation at the port
where they were unloaded from the Community fishing vessel which madethe catch, the derogation referred to in Article 326(2) shall apply mutatis
mutandis.
5. For the purposes of paragraphs 1 to 4, the meaning of ‘Community
fishing vessel’ and ‘Community factory vessel’ shall be as defined in Article
325(1) while ‘products’ shall be taken to mean those products and goods
referred to in Articles 326 to 332, where reference is made to thoseprovisions.
6. In order to ensure that paragraphs 1 to 5 are complied with, the Member
State administrations shall accord each other mutual assistance in checkingthat certificates are authentic and the particulars in them accurate.
PART IV
CUSTOMS DEBT
TITLE I
SECURITY
Article 857
1. The types of security other than cash deposits or guarantors, within the
meaning of Articles 193, 194 and 195 of the Code, and the cash deposit or the
submission of securities for which Member States may opt even if they do not
comply with the conditions laid down in Article 194 (1) of the Code, shall beas follows:
(a) the creation of a mortgage, a charge on land, an antichresis or other right
deemed equivalent to a right pertaining to immovable property;
(b) the cession of a claim, the pledging, with or without surrendering
possession, of goods, securities or claims or, in particular, a savings bankbook or entry in the national debt register;
(c) the assumption of joint contractual liability for the full amount of the debt
by a third party approved for that purpose by the customs authorities and,in particular, the lodging of a bill of exchange the payment of which isguaranteed by such third party;
(d) a cash deposit or security deemed equivalent thereto in a currency other
than that of the Member State in which the security is given;
(e) participation, subject to payment of a contribution, in a general guarantee
scheme administered by the customs authorities.!B1993R2454 — EN — 01.01.1999 — 001.001 — 285
2. The circumstances in which and the conditions under which recourse may
be had to the types of security referred to in paragraph 1 shall be determinedby the customs authorities.
Article 858
Where security is given by making a cash deposit, no interest thereon shall be
payable by the customs authorities.
TITLE II
INCURRENCE OF THE DEBT
CHAPTER 1
Failures which have no significant effect on the operation of temporary
storage or of the customs procedure
Article 859
The following failures shall be considered to have no significant effect on the
correct operation of the temporary storage or customs procedure in question
within the meaning of Article 204 (1) of the Code, provided:
— they do not constitute an attempt to remove the goods unlawfully from
customs supervision,
— they do not imply obvious negligence on the part of the person concerned,
and
— all the formalities necessary to regularize the situation of the goods are
subsequently carried out:
1. exceeding the time limit allowed for assignment of the goods to one
of the customs-approved treatments or uses provided for under thetemporary storage or customs procedure in question, where the time
limit would have been extended had an extension been applied for in
time;
2. in the case of goods placed under a transit procedure, exceeding the
time limit for presentation of the goods to the office of destination,
where such presentation takes place later;
3. in the case of goods placed in temporary storage or under the
customs warehousing procedure, handling not authorized in advance
by the customs authorities, provided such handling would have beenauthorized if applied for;
4. in the case of goods placed under the temporary importation
procedure, use of the goods otherwise than as provided for in the
authorization, provided such use would have been authorized underthat procedure if applied for;
5. in the case of goods in temporary storage or placed under a customs
procedure, unauthorized movement of the goods, provided the goodscan be presented to the customs authorities at their request;
6. in the case of goods in temporary storage or placed under a customs
procedure, removal of the goods from the customs territory of theCommunity or their entry into a free zone or free warehouse withoutcompletion of the necessary formalities;
7. in the case of goods having received favourable tariff treatment by
reason of their end-use, transfer of the goods without notification tothe customs authorities, before they have been put to the intended
use, provided that:
(a) the transfer is recorded in the transferor’ s stock records; and(b) the transferee is the holder of an authorization for the goods in
question.
8. in the case of goods eligible on release for free circulation for the
total or partial relief from import duties referred to in Article 145 of!B
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the Code, the existence of one of the situations referred to in Article
204 (1) (a) or (b) of the Code while the goods concerned are intemporary storage or under another customs procedure before beingreleased for free circulation;
9. in the case of inward processing operations carried out on an ongoing
basis, the failure to request renewal of the requisite authorization
even though the conditions for its issue have been met.
Article 860
The customs authorities shall consider a customs debt to have been incurred
under Article 204 (1) of the Code unless the person who would be the debtorestablishes that the conditions set out in Article 859 are fulfilled.
Article 861
The fact that the failures referred to in Article 859 do not give rise to a
customs debt shall not preclude the application of provisions of criminal law
in force or of provisions allowing cancellation and withdrawal of au-
thorizations issued under the customs procedure in question.
CHAPTER 2
Natural wastage
Article 862
1. For the purposes of Article 206 of the Code, the customs authorities shall,
at the request of the person concerned, take account of the quantities missing
wherever it can be shown that the losses observed result solely from the natureof the goods and not from any negligence or manipulation on the part of thatperson.
2. In particular, negligence or manipulation shall mean any failure to
observe the rules for transporting, storing, handling, working or processing
the goods in question imposed by the customs authorities or by normalpractice.
Article 863
The customs authorities may waive the obligation for the person concerned to
show that the goods were irretrievably lost for reasons inherent in their nature
where they are satisfied that there is no other explanation for the loss.
Article 864
The national provisions in force in the Member States concerning standard
rates for irretrievable loss due to the nature of the goods themselves shall be
applied where the person concerned fails to show that the real loss exceedsthat calculated by application of the standard rate for the goods in question.
CHAPTER 3
Goods in special situations
Article 865
The presentation of a customs declaration for the goods in question, or any
other act having the same legal effects, and the production of a document forendorsement by the competent authorities, shall be considered as removal of
goods from customs supervision within the meaning of Article 203 (1) of the
Code, where these acts have the effect of wrongly conferring on them thecustoms status of Community goods.!M12
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However, in the case of airline companies authorised to use a simplified
transit procedure with the use of an electronic manifest, the goods shall not beconsidered to have been removed from customs supervision if, at the initiativeor on behalf of the person concerned, they are treated in accordance with their
status as non-Community goods before the customs authorities find the
existence of an irregular situation and if the behaviour of the personconcerned does not suggest any fraudulent dealing
Article 866
Without prejudice to the provisions laid down concerning prohibitions or
restrictions which may be applicable to the goods in question, where a
customs debt on importation is incurred pursuant to Articles 202, 203, 204 or
205 of the Code and the import duties have been paid, those goods shall bedeemed to be Community goods without the need for a declaration for entryinto free circulation.
Article 867
The confiscation of goods pursuant to Article 233 (c) and (d) of the Code
shall not affect the customs status of the goods in question.
Article 867a
1. Non-Community goods which have been abandoned to the Exchequer or
seized or confiscated shall be considered to have been entered for the customswarehousing procedure.
2. The goods referred to in paragraph 1 may be sold by the customs
authorities only on the condition that the buyer immediately carries out theformalities to assign them a customs-approved treatment or use.
Where the sale is at a price inclusive of import duties, the sale shall be
considered as equivalent to release for free circulation, and the customsauthorities themselves shall calculate the duties and enter them in theaccounts.
In these cases, the sale shall be conducted according to the procedures in force
in the Member States.
3. Where the administration decides to deal with the goods referred to in
paragraph 1 otherwise than by sale, it shall immediately carry out the
formalities to assign them one of the customs-approved treatments or uses laiddown in Article 4 (15) (a), (b), (c) and (d) of the code.
TITLE III
RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT
Article 868
Member States need not enter in the accounts amounts of duty of less than
ECU 10.
There shall be no post-clearance recovery of import duties or export duties
where the amount per recovery action is less than ECU 10.
Article 869
The customs authorities shall themselves decide not to enter uncollected
duties in the accounts:
(a) in cases in which preferential tariff treatment has been applied in the
context of a tariff quota, a tariff ceiling or other arrangements when
entitlement to this treatment had been ended at the time of acceptance of
the customs declaration without that fact having been published in the!M14
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Official Journal of the European Communities before the release for free
circulation of the goods in question or, where such fact is not published,having been made known in an appropriate manner in the Member Stateconcerned, the person liable for payment for his part having acted in good
faith and complied with all the provisions laid down by the legislation in
force as regards the customs declaration;
(b) in cases in which they consider that the conditions laid down in Article
220 (2) (b) of the Code are fulfilled, provided that the amount notcollected from the operator concerned in respect of one or more import or
export operations but in consequence of a single error is less than
"M14 ECU 50 000 3;
(c) in cases in which the Member State to which the said authorities are
subject has been so authorized in accordance with Article 875.
Article 870
Each Member State shall keep at the disposal of the Commission a list of the
cases in which the provisions of Article 869(a), (b) or (c) have been applied.
Article 871
In cases other than those referred to in Article 869, where the customs
authorities either consider that the conditions laid down in Article 220 (2) (b)
of the Code are fulfilled or are in doubt as to the precise scope of the criteria
of that provision with regard to a particular case, those authorities shall submitthe case to the Commission, so that a decision may be taken in accordancewith the procedure laid down in Articles 872 to 876. The case submitted to the
Commission shall contain all the information required for a full examination.
"M10 It must also contain a signed statement from the person concerned
with the case to be brought before the Commission certifying that he has readthe case and stating, either that he has nothing to add, or listing all the
additional information which he considers should be included.
3
As soon as it receives the case the Commission shall inform the Member State
concerned accordingly.
Should it be found that the information supplied by the Member State is not
sufficient to enable a decision to be taken on the case concerned in fullknowledge of the facts, the Commission may request that additionalinformation be supplied.
Article 872
Within 15 days of receipt of the case referred to in the first paragraph of
Article 871, the Commission shall forward a copy thereof to the Member
States.
Consideration of the case in question shall be included as soon as possible on
the agenda of a meeting of the Committee provided for in Article 247 of theCode.
Article 872a
Where, at any time in the procedure provided for in Articles 872 and 873, the
Commission intends to take a decision unfavourable towards the personconcerned by the case presented, it shall communicate its objections to
him/her in writing, together with all the documents on which it bases those
objections. The person concerned by the case submitted to the Commissionshall express his/her point of view in writing within a period of one monthfrom the date on which the objections were sent. If he/she does not give a
point of view within that period, he/she shall be deemed to have waived the
right to express a position.!B
!M13
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Article 873
After consulting a group of experts composed of representatives of all
Member States, meeting within the framework of the Committee to consider
the case in question, the Commission shall decide whether the circumstancesunder consideration are or are not such that the duties in question need not beentered in the accounts.
Such decision must be taken within
"M14 nine months 3of the date on
which the case referred to in the first paragraph of Article 871 is received by
the Commission. Where the Commission has found it necessary to requestadditional information from the Member State in order that it may take adecision, the
"M14 nine months 3 shall be extended by a period
equivalent to that between the date the Commission sent the request for
additional information and the date it received that information.
Where the Commission has communicated its objections to the person
concerned by the case presented, in accordance with Article 872a, the
nine-month deadline shall be extended by a period equivalent to that betweenthe date on which the Commission sent the objections and the date on which it
received the answer of the person concerned or, in the absence of an answer,
the date of expiry of the period which was set to give his/her point of view.
Article 874
The Member State concerned shall be notified of the decision referred to in
Article 873 as soon as possible and in any event within 30 days of the expiry
of the period specified in that Article.
A copy of the decision shall be sent to the other Member States.
Article 875
Where it is established by the decision referred to in Article 873 that the
circumstances under consideration are such that the duties in question neednot be entered in the accounts, the Commission may, under conditions which
it shall determine, authorize one or more Member States to refrain from
post-clearance entry in the account in cases involving comparable issues offact and of law.
In such a case, the decision referred to in Article 873 shall also be notified to
each Member State so authorized.
Article 876
If the Commission fails to take a decision within the period referred to in
Article 873 or fails to notify a decision to the Member State concerned withinthe period referred to in Article 874, the customs authorities of that Member
State shall not enter the duties in question in the accounts.
Article 876a
1. The customs authorities shall suspend the debtor’ s obligation to pay the
duties until such time as they have taken a decision on the request, providedthat, where the goods are no longer under customs supervision, security is
lodged for the amount of those duties, and that:
(a) in cases where a request for invalidation of a declaration has been
presented, this request is likely to be met;
(b) in cases where a request has been presented for remission pursuant to
Article 236 in conjunction with Article 220 (2) (b) of the Code orpursuant to Article 238 or Article 239, the customs authorities consider
that the conditions laid down in the relevant provision may be regarded as
having been fulfilled;
(c) in cases other than those referred to under (b), a request has been
presented for remission pursuant to Article 236 of the Code and the!B
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conditions referred to in the second paragraph of Article 244 of the Code
have been fulfilled.
It shall not be necessary to require a security where such requirement would
be likely, owing to the debtor’ s circumstances, to cause serious economic orsocial difficulties.
2. In cases where goods in one of the circumstances referred to in the
second indent of Article 233 (c) or in Article 233 (d) of the Code are seized,
the customs authorities shall suspend the debtor’ s obligation to pay the duties
if they consider that the conditions for confiscation may be regarded as havingbeen fulfilled.
TITLE IV
REP AYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
CHAPTER 1
General provisions
Article 877
1. For the purposes of this Title:
(a)customs office of entry in the accounts means: the customs office where
the import or export duties whose repayment or remission is requestedwere entered in the accounts;
(b)decision-making customs authority means: the customs authority
competent to decide on an application for repayment or remission ofimport or export duties in the Member State where the duties concerned
were entered in the accounts;
(c)supervising customs office means: the customs office having jurisdiction
over the goods which gave rise to entry in the accounts of the import orexport duties whose repayment or remission is requested, the said officecarrying out certain checks required for appraisal of the application;
(d)implementing customs office means: the customs office which adopts the
measures necessary to ensure that the decision to repay or remit the
import or export duties is correctly implemented.
2. The functions of office of entry in the accounts, decision-making customs
authority, supervising customs office and implementing customs office maybe carried out wholly or in part by the same customs office
CHAPTER 2
Implementing provisions relating to Articles 236 to 239 of the Code
Section 1
Application
Article 878
1. Application for repayment or remission of import or export duties,
hereinafter referred to as ‘application for repayment or remission’, shall be
made by the person who paid or is liable to pay those duties, or the personswho have taken over his rights and obligations.
Application for repayment or remission may also be made by the
representative of the person or persons referred in the first subparagraph.
2. Without prejudice to Article 882, application for repayment or remission
shall be made, in one original and one copy, on a form conforming to the
specimen and provisions in Annex 111.
However, application for repayment or remission may also be made, at the
request of the person or persons referred to in paragraph 1, on plain paper,
provided it contains the information appearing in the said Annex.!M10
!B1993R2454 — EN — 01.01.1999 — 001.001 — 291
Article 879
1. Applications for repayment or remission, accompanied by the documents
referred to in Article 6 (1) of the Code, must be lodged with the customs
office of entry in the accounts, unless the customs authorities designateanother office for this purpose; the said office shall transmit it immediatelyafter acceptance to the decision-making customs authority if it is not itself
designated as such.
2. The customs office referred to in paragraph 1 shall enter the date of
receipt on the original and the copy of the application. It shall return the copyto the applicant.
Where the second subparagraph of Article 878 (2) is applied, the said customs
office shall acknowledge receipt in writing to the applicant.
Article 880
Without prejudice to any specific provisions adopted in this connection under
the common agricultural policy, an application relating to goods in respect ofwhich an import or export licence or advance fixing certificate was produced
when the relevant customs declaration was lodged must also be accompanied
by certification issued by the authorities responsible for issuing such licenceor certificate attesting that the necessary steps have been taken to cancel the
effects of the said licence or certificate.
Such certification shall not be required, however:— where the customs authority to which the application is submitted itself
issued the licence or certificate in question,
— where the ground relied upon in support of the application is a substantive
error that has no effect on the attribution of the licence or certificate inquestion.
Article 881
1. The customs office referred to in Article 879 may accept an application
not containing all the information provided for on the form referred to inArticle 878 (2). However, the application must contain at least the information
to be entered in boxes 1 to 3 and 7.
2. Where paragraph 1 is applied, the said customs office shall set a time
limit for the supply of any missing particulars and/or documents.
3. Where the time limit set by the customs office pursuant to paragraph 2 is
not observed, the application shall be considered to have been withdrawn.
The applicant shall be informed of this immediately.
Article 882
1. For returned goods on which export duties were levied at the time of their
export from the customs territory of the Community, repayment or remission
of these duties shall be subject to the presentation to the customs authorities ofa request accompanied by:
(a) the document issued as evidence of payment, where the amounts
concerned have already been collected;
(b) the original, or the copy certified by the customs office of reimportation,
of the declaration for free circulation relating to the returned goods.
This document shall bear one of the following endorsements made by the
customs office of reimportation:
— Mercancías de retorno en aplicación de la letra (b) del apartado 2 del
artículo 185 del Código,
— Returvarer i henhold til kodeksens artikel 185, stk. 2, litra (b),
— Rückwaren gemäß Artikel 185 Absatz 2 Buchstabe (b) des
Zollkodex,
—Εµπ(omikronρεύµαταεπανεισαγ(omikronacuteµενακατ’εφαρµ(omikronγήτ(omikronυάρθρ(omikronυ185
παράγραφ(omikronς 2 στ(omikronι(khiεί(omikron ((betatwo) τ(omikronυ κώδικα,!B1993R2454 — EN — 01.01.1999 — 001.001 — 292
—Goods admitted as returned goods under Article 185 (2) (b) of the
Code,
— Marchandises en retour en application de l’article 185 paragraphe 2
point (b) du code,
— Merci in reintroduzione in applicazione dell’articolo 185, paragrafo
2, lettera (b) del codice,
— Goederen die met toepassing van artikel 185, lid 2, onder (b), van het
Wetboek kunnen worden toegelaten als terugkerende goederen,
— Mercadorias de retorno por aplicação da alínea (b) do no2 do artigo
185odo código,
— Yhteisön tullikoodeksin 185 artiklan 2 kohdan b alakohdan mukaista
palautustavaraa — Returvaror enligt artikel 185.2 (b) i gemen-
skapens tullkod,
— Returvaror enligt artikel 185.2 b i gemenskapens tullkodex;
(c) the copy of the export declaration returned to the exporter at the time of
completion of the export formalities for the goods, or a copy thereof
certified by the customs office of exportation.
Where the decision-making customs authority is already in possession of the
particulars contained in one or more of the declarations referred to at (a), (b)
or (c) above, the declaration or declarations concerned need not be produced.
2. The request referred to in paragraph 1 must be lodged with the customs
office referred to in Article 879 within 12 months of the date of acceptance of
the export declaration.
Section 2
Procedure for granting repayment or remission
Article 883
The decision-making customs authority may authorize completion of the
customs formalities to which any repayment or remission may be subject
before it has ruled on the application for repayment or remission. Suchauthorization shall be entirely without prejudice to its decision on theapplication.
Article 884
Without prejudice to Article 883 and until a decision has been taken on the
application for repayment or remission, the goods in respect of whichrepayment or remission of duties has been requested may not be transferred to
a location other than that specified in the said application unless the applicant
notifies in advance the customs office referred to in Article 879, which shallin turn inform the decision-making customs authority.
Article 885
1. Where an application for repayment or remission relates to a case where
supplementary information must be obtained or where the goods must be
examined in order to ensure that the conditions for repayment or remissionlaid down in the Code and in this Title are satisfied, the decision-makingcustoms authority shall adopt the measures necessary to that end, if necessary
by requesting the assistance of the supervising customs office, specifying the
nature of the information to be obtained or of the checks to be carried out.
The supervising customs office shall comply promptly with this request and
shall forward the information obtained and the results of the checks carried
out to the decision-making customs authority.
2. Where the application relates to goods which are situated in a Member
State other than that in which the import or export duties were entered in theaccounts, the provisions of Chapter 4 of this Title shall apply.!B
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Article 886
1. When the decision-making customs authority possesses all the necessary
particulars, it shall give its decision in writing on the application for
repayment or remission in accordance with Article 6 (2) and (3) of the Code.
2. Where the application is approved, the decision shall include all the
particulars necessary for its implementation.
Depending on the circumstances, some or all of the following particulars shall
appear in the decision:
(a) the information necessary for identifying the goods to which it applies;(b) the grounds for repayment or remission of the import or export duties and
a reference to the corresponding article of the Code and, whereappropriate, the corresponding article of this Title;
(c) the use to which the goods may be put or the destination to which they
may be sent, depending on the possibilities available in the particular caseunder the Code and where appropriate on the basis of a specificauthorization by the decision-making customs authority;
(d) the time limit for completion of the formalities to which repayment or
remission of the import or export duties is subject;
(e) a statement indicating that the import or export duties will not be repaid
or remitted until the implementing customs office has informed thedecision-making customs authority that the formalities to which
repayment or remission is subject have been completed;
(f) particulars of any requirements to which the goods remain subject
pending implementation of the decision;
(g) a notice informing the recipient that he must give the original of the
decision to the implementing customs office of his choice when
presenting the goods.
Article 887
1. The implementing customs office shall take steps to ensure:
— where appropriate, that the requirements referred to in Article 886 (2) (f)
are met,
— that in all cases the goods are actually used in the manner or sent to the
destination specified in the decision to repay or remit import or export
duties.
2. Where the decision specifies that the goods may be placed in a customs
warehouse, a free zone or a free warehouse, and the recipient avails himself of
this opportunity, the necessary formalities must be carried out with the
implementing customs office.
3. Where the decision to repay or remit duties specifies a use to which the
goods are to be put or a destination to which they are to be sent which can be
established only in a Member State other than that in which the implementing
customs office is located, proof of compliance shall be furnished byproduction of a control copy T 5 issued and used in accordance with theprovisions of Articles 471 to 495, and of this Article.
The control copy T 5 must contain the following:
(a) box 33 shall contain the combined nomenclature code of the goods;
(b) box 103 shall indicate in words the net quantity of the goods;(c) box 104 shall contain, as appropriate, either the words ‘exit from the
customs territory of the Community’, or one of the following under theheading ‘other’:
— Delivery free of charge to the following charity …,— Destruction under customs supervision,
— Entry for the following customs procedure …,
— Placing in a free zone or free warehouse;
(d) box 106 shall contain reference particulars of the decision granting
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(e) box 107 shall contain the words ‘Articles 877 to 912 of Regulation (EEC)
No 2454/93’.
4. The supervising customs office which establishes or on whose
responsibility it is established that the goods have actually been used forthe purpose specified or have arrived at the prescribed destination shall
complete the box entitled ‘Control of use and/or destination’ of the control
document by entering a cross against ‘have received the use and/or destinationdeclared overleaf’ and giving the relevant date.
5. When the implementing customs office has satisfied itself that the
conditions set out in paragraph 1 are fulfilled, it shall send a certificate to that
effect to the decision-making customs authority.
Article 888
A decision-making customs authority having approved an application for
repayment or remission of duties shall repay or remit such duty only afterreceiving the certificate referred to in Article 887 (5).
Article 889
1. Where the request for repayment or remission is based on the existence,
at the time when the declaration of release for free circulation was accepted,of a reduced or zero rate of import duty on the goods under a tariff quota, atariff ceiling or other preferential tariff arrangements, repayment or remission
shall be granted only on condition that, at the time of lodging the application
for repayment or remission accompanied by the necessary documents:
— in the case of a tariff quota, its volume has not been exhausted,— in other cases, the rate of duty normally due has not been re-established.If the conditions laid down in the preceding paragraph are not fulfilled,
repayment or remission shall nevertheless be granted where the failure toapply the reduced or zero rate of duty to the goods was the result of an error
on the part of the customs authorities themselves and the declaration for free
circulation contained all the particulars and was accompanied by all thedocuments necessary for application of the reduced or zero rate.
2. Each Member State shall keep at the disposal of the Commission a list of
the cases in which the provisions of the second subparagraph of paragraph 1have been applied
Article 890
Where a certificate of origin, movement certificate, internal Community
transit document or other appropriate document is produced in support of anapplication for repayment or remission, indicating that the imported goodswere eligible, at the time of acceptance of the declaration for free circulation,
for Community treatment or preferential tariff treatment, the decision-making
customs authority shall grant such application only where it is dulyestablished:
— that the document thus produced refers specifically to the goods in
question and that all the conditions relating to acceptance of the said
document are fulfilled,
— that all the other conditions for the granting of the preferential tariff
treatment are fulfilled.
Repayment or remission shall take place upon presentation of the goods.
Where the goods cannot be presented to the implementing customs office, thelatter shall grant repayment or remission only where it has information
indicating unequivocally that the certificate or document produced post-
clearance applies to the said goods.!B
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Article 891
Repayment or remission of duty shall not be granted where certificates for the
advance fixing of levies are presented in support of the application.
Article 892
Import duties shall not be repaid or remitted under Article 238 of the Code
where:
— the defective nature of the goods was taken into consideration in drawing
up the terms of the contract, in particular the price, under which the goodswere entered for a customs procedure involving the obligation to pay
import duties,
— the goods are sold by the importer after it has been ascertained that they
are defective or do not comply with the terms of the contract.
Article 893
1. Without prejudice to Article 900 (1) (c), the decision-making customs
authority shall set a deadline, no later than two months from the date ofnotification of the decision to repay or remit import duties or export duties,
for completion of the customs formalities to which the repayment or
remission of duties is subject.
2. Failure to observe the deadline referred to in paragraph 1 shall result in
loss of entitlement to repayment or remission except where the personconcerned by the decision proves that he was prevented from meeting this
deadline by unforeseeable circumstances or force majeure .
Article 894
Where destruction of the goods authorized by the decision-making customs
authority produces waste or scrap, such waste or scrap shall be regarded asnon-Community goods once a decision has been taken accepting theapplication for repayment or remission.
Article 895
Where the authorization referred to in the second subparagraph of Article 238
(2) (b) of the Code is granted, the customs authorities shall take all necessary
steps to ensure that goods placed in a customs warehouse, free zone or freewarehouse may subsequently be recognized as non-Community goods.
Article 896
1. Goods which, under the common agricultural policy, are entered for a
customs procedure involving the obligation to pay import duties under an
import licence or advance fixing certificate shall benefit from Articles 237,238 and 239 of the Code only where the customs office referred to in Article879 is satisfied that the necessary steps have been taken by the competent
authorities to cancel the effects with regard to the certificate under which the
importation took place.
2. Paragraph 1 shall also apply in the case of re-exportation, placing in a
customs warehouse, free zone or free warehouse, or destruction of the goods.
Article 897
Where it is not the complete article that is exported, re-exported or destroyed
or assigned to another authorized customs treatment or use, but one or more
parts or components of that article, the amount to be repaid or remitted shall
be the difference between the amount of import duties on the complete articleand the amount of import duties which would have been chargeable on theremainder of the article if the latter had been entered in the unaltered state for
a customs procedure involving the obligation to pay such duties on the date on
which the complete article was so entered.
Article 898
The amount referred to in Article 240 of the Code is hereby set at ECU 10.!B1993R2454 — EN — 01.01.1999 — 001.001 — 296
CHAPTER 3
Specific provisions relating to the application of Article 239 of the Code
Section 1
Decisions to be taken by the customs authorities of the Member States
Article 899
Without prejudice to other situations to be considered case by case in
accordance with the procedure laid down in Articles 905 to 909, where the
decision-making customs authority establishes that an application forrepayment or remission submitted to it under Article 239 (2) of the Code:
— is based on grounds corresponding to one of the circumstances referred to
in Articles 900 to 903, and that these do not result from deception orobvious negligence on the part of the person concerned, it shall repay or
remit the amount of import duties concerned.
‘The person concerned’ shall mean the person or persons referred to in
Article 878 (1), or their representatives, and any other person who wasinvolved with the completion of the customs formalities relating to the
goods concerned or gave the instructions necessary for the completion of
these formalities,
— is based on grounds corresponding to one of the circumstances referred to
in Article 904, it shall not repay or remit the amount of import duties
concerned.
Article 900
1. Import duties shall be repaid or remitted where:
(a) non-Community goods placed under a customs procedure involving total
or partial relief from import duties or goods released for free circulationwith favourable tariff treatment by reason of their end-use are stolen,provided that the goods are recovered promptly and placed again in their
original customs situation in the state they were in when they were stolen;
(b) non-Community goods are inadvertently withdrawn from the customs
procedure involving total or partial relief from the said duties under
which they had been placed, provided that, as soon as the error is found,
they are placed again in their original customs situation in the state theywere in when they were withdrawn;
(c) it is impossible to operate the mechanism for opening the means of
transport on which goods previously released for free circulation arelocated and accordingly to unload them on arrival at their destination,provided that they are immediately re-exported;
(d) goods originally released for free circulation are subsequently returned to
their non-Community supplier, under the outward processing arrange-ments, to enable him — free of charge — to eliminate defects existing
prior to the release of the goods (even if found after release of the goods)
or to bring them into line with the provisions of the contract under whichthey were released for free circulation, and the said supplier decides tokeep the goods permanently because he is unable to remedy the defects or
because it would not be economic to do so;
(e) it is found, when the customs authorities decide on post-clearance entry in
the accounts of import duties actually due on goods released for free
circulation with full relief from such duties, that the goods in question
have been re-exported from the customs territory of the Communitywithout customs supervision, provided it is established that thesubstantive conditions laid down in the Code for the repayment or
remission of such import duties would actually have been met at the time
of re-exportation if the amount had been levied when the goods werereleased for free circulation;
(f) a judicial body has forbidden the marketing of an item previously entered
for a customs procedure obliging the person concerned to pay importduties under normal conditions, and the said item is re-exported from the
customs territory of the Community or destroyed under the control of the
customs authorities, provided it is established that the item in questionhas not actually been used in the Community;!B1993R2454 — EN — 01.01.1999 — 001.001 — 297
(g) the goods have been entered for a customs procedure involving the
obligation to pay such duties by a declarant empowered to do so on hisown initiative and, through no fault of the declarant, it has not beenpossible to deliver them to the consignee;
(h) the goods have been addressed to the consignee in error by the consignor;
(i) the goods are found to be unsuitable for the use for which the consignee
intended them because of an obvious factual error in his order;
(j) after having been released for a customs procedure involving the
obligation to pay import duties, the goods are found not to have complied,
at the time of their release, with the rules in force concerning their use or
marketing and therefore cannot be used for the purpose intended by theconsignee;
(k) the use of the goods by the consignee for the purpose intended is
prevented or substantially restricted as a result of measures of general
scope taken, after the date of release for a customs procedure involvingthe obligation to pay import duties, by an authority or other body havingthe appropriate power of decision;
(l) total or partial import duty relief applied for by the person concerned in
accordance with existing provisions cannot, through no fault of the person
concerned, be granted by the customs authorities, who shall accordinglyenter in the accounts the import duties which have become due;
(m) the goods reached the consignee after the binding delivery dates
stipulated in the contract under which they were entered for a customs
procedure involving the obligation to pay import duties;
(n) it has not been possible to sell the goods in the customs territory of the
Community and they are delivered free of charge to charities:
— carrying out their activities in a third country, provided that they are
represented in the Community,
or
— carrying out their activities in the customs territory of the
Community, provided that they are eligible for relief in the case of
importation for free circulation of similar goods from third countries.
(o) the customs debt has been incurred otherwise than under Article 201 of
the Code and the person concerned is able to produce a certificate of
origin, a movement certificate, an internal Community transit documentor other appropriate document showing that if the imported goods hadbeen entered for free circulation they would have been eligible for
Community treatment or preferential tariff treatment, provided the other
conditions referred to in Article 890 were satisfied.
2. Without prejudice to paragraph 3, repayment or remission of import
duties in the cases referred to in paragraph 1 (c) and (f) to (n) shall, except
where the goods are destroyed by order of a public authority or delivered free
of charge to charities carrying out their activities in the Community, beconditional upon their re-export from the customs territory of the Communityunder the supervision of the customs authorities.
If requested, the decision-making authority shall permit re-export of the goods
to be replaced by their destruction or by placing them, with a view tore-export, under the external Community transit procedure, under the customswarehousing arrangements, or in a free zone or free warehouse.
However, concerning the cases referred to in paragraph 1 (g), (i) and (1), the
decision-making authority may, if requested, permit re-export of the goods to
be replaced by placing them under the customs warehousing arrangements, or
in a free zone or free warehouse.
Goods to be assigned one of these treatments shall be considered to be
non-Community goods.
In this case, the customs authorities shall take all requisite measures to ensure
that the goods placed in a customs warehouse, in a free zone or in a freewarehouse may later be recognised as non-Community goods.!B
!M5
!B
!M12
!B1993R2454 — EN — 01.01.1999 — 001.001 — 298
3. In the cases referred to in paragraph 1 (h) "M12 3,
repayment or remission of import duties shall be conditional on re-export ofthe goods to the original supplier or to another address specified by him.
4. In addition, the supervising customs office must be satisfied that the
goods have been neither used nor sold before their re-exportation.
Article 901
1. Import duties shall be repaid or remitted where:
(a) goods entered in error for a customs procedure involving the obligation to
pay import duties have been re-exported from the customs territory of theCommunity without having been previously entered for the customs
procedure under which they should have been placed, provided the other
conditions laid down in Article 237 of the Code have been met;
(b) the goods have been re-exported or destroyed in accordance with Article
238 (2) (b) of the Code without customs supervision, provided the other
conditions laid down in the said Article have been met;
(c) the goods have been re-exported or destroyed without customs super-
vision in accordance with Article 900 (1) (c) and (f) to (n), provided the
other conditions laid down in Article 900 (2) and (4) have been met.
2. Repayment or remission of import duties in the circumstances referred to
in paragraph 1 shall be conditional on:
(a) production of all the evidence needed to enable the decision-making
customs authority to satisfy itself that the goods in respect of which
repayment or remission is requested:
— have actually been re-exported from the customs territory of the
Community, or
— have been destroyed under the supervision of authorities or persons
empowered to certify such destruction officially;
(b) the return to the decision-making customs authority of any document
certifying the Community status of the goods in question under cover ofwhich the said goods may have left the customs territory of the
Community, or the presentation of whatever evidence the said authority
considers necessary to satisfy itself that the document in question cannotbe used subsequently in connection with any importation of goods into
the Community.
Article 902
1. For the purposes of Article 901 (2):
(a) the evidence needed to enable the decision-making customs authority to
satisfy itself that the goods in respect of which repayment or remission is
requested have actually been re-exported from the customs territory ofthe Community shall consist of the presentation by the applicant of:
— the original or a certified copy of the declaration for export of the
goods from the customs territory of the Community,
and
— certification by the customs office through which the goods actually
left the customs territory of the Community.
Where such certification cannot be produced, proof that the goods have
left the customs territory of the Community may be presented in the formof:
— certification by the customs office in the third country of destination
confirming that the goods have arrived, or
— the original or a certified copy of the customs declaration for the
goods made in the third country of destination.
These documents must be accompanied by administrative and commer-
cial documentation enabling the decision-making customs authority to
check that the goods exported from the customs territory of the!B1993R2454 — EN — 01.01.1999 — 001.001 — 299
Community are the same as those which had been declared for a customs
procedure involving the obligation to pay import duties, namely:
— the original or a certified copy of the declaration for the said
procedure,
and
— where this is considered necessary by the decision-making customs
authority, commercial or administrative documents (such as invoices,dispatch details, transit documents or health certificates) containing afull description of the goods (trade description, quantities, marks and
other identifying particulars) which were presented with the
declaration for the said procedure or with the declaration for exportfrom the customs territory of the Community or the customsdeclaration made for the goods in the third country of destination, as
the case may be;
(b) The evidence needed to enable the decision-making customs authority to
satisfy itself that the goods in respect of which repayment or remission is
requested have actually been destroyed under the supervision ofauthorities or persons authorized to certify officially such destruction
shall consist of the presentation by the applicant of:
— a report or declaration of destruction drawn up by the authorities
under whose supervision the goods were destroyed, or a certified
copy thereof, or
— a certificate drawn up by the person authorized to certify destruction,
accompanied by evidence of his authority.
These documents shall contain a sufficiently full description of the
destroyed goods (trade description, quantities, marks and other iden-tifying particulars) to enable the customs authorities to satisfy
themselves, by means of comparison with the particulars given in the
declaration for a customs procedure involving the obligation to payimport duties and the accompanying commercial documents (invoices,dispatch details, etc.), that the destroyed goods are those which had been
declared for the said procedure.
2. Where the evidence referred to in paragraph 1 is insufficient to allow the
decision-making customs authority to take a decision on the case submitted to
it in full knowledge of the facts, or where certain evidence is not available,such evidence may be supplemented or replaced by any other documents
considered necessary by the said authority.
Article 903
1. For returned goods in respect of which an export duty was levied when
they were exported from the customs territory of the Community, entry for
free circulation shall give the right to repayment of the amounts levied.
2. Paragraph 1 shall apply only to goods which are in one of the situations
referred to in Article 844.
It must be proved to the satisfaction of the customs office where the goods are
declared for release for free circulation that the goods are in one of thesituations referred to in Article 185 (2) (b) of the Code.
3. Paragraph 1 shall apply even where the returned goods constitute only a
proportion of the goods previously exported from the customs territory of the
Community.
Article 904
Import duties shall not be repaid or remitted where the only grounds relied on
in the application for repayment or remission are, as the case may be:
(a) re-export from the customs territory of the Community of goods
previously entered for a customs procedure involving the obligation topay import duties, for reasons other than those referred to in Article 237or 238 of the Code or in Article 900 or 901, notably failure to sell;
(b) destruction, for any reason whatsoever, save in the cases expressly
provided for by Community legislation, of goods entered for a customs
procedure involving the obligation to pay import duties after their release
by the customs authorities;!B1993R2454 — EN — 01.01.1999 — 001.001 — 300
(c) presentation, for the purpose of obtaining preferential tariff treatment of
goods declared for free circulation, of documents subsequently found tobe forged, falsified or not valid for that purpose, even where suchdocuments were presented in good faith.
Section 2
Decisions to be taken by the Commission
Article 905
1. Where the decision-making customs authority to which an application for
repayment or remission under Article 239 (2) of the Code has been submitted
cannot take a decision on the basis of Article 899, but the application is
supported by evidence which might constitute a special situation resultingfrom circumstances in which no deception or obvious negligence may beattributed to the person concerned, the Member State to which this authority
belongs shall transmit the case to the Commission to be settled under the
procedure laid down in Articles 906 to 909.
However, except if the decision-making customs authority is in doubt, it can
decide itself to grant repayment or remission of the duties in cases in which it
considers that the conditions laid down in Article 239(1) of the Code arefulfilled, provided that the amount concerned per operator in respect of one ormore import or export operations, but arising from one and the same special
situation, is less than ECU 50 000’.
The term ‘the person concerned’ shall be interpreted in the same way as in
Article 899.
In all other cases, the decision-making customs authority shall refuse the
application.
2. The case sent to the Commission shall include all the facts necessary for a
full examination of the case presented.
"M10 It shall also include a
statement, signed by the applicant for repayment or remission, certifying that
he has read the case and stating either that he has nothing to add or listing allthe additional information that he considers should be included.
3
As soon as it receives the case the Commission shall inform the Member Stateconcerned accordingly.
Should it be found that the information supplied by the Member State is not
sufficient to enable a decision to be taken on the case concerned in full
knowledge of the facts, the Commission may ask for additional information tobe supplied.
3. Without awaiting completion of the procedure laid down in Articles 906
to 909, the decision-making customs authority may, if requested, permit the
customs formalities relating to the re-export or destruction of the goods to be
carried out before the Commission has given a ruling on the application inquestion. Such permission shall be entirely without prejudice to the final
decision on the application.
Article 906
Within 15 days of receipt of the case referred to in Article 905 (2) the
Commission shall forward a copy thereof to the Member States.
Article 906a
Where, at any time in the procedure provided for in Articles 906 and 907, the
Commission intends to take a decision unfavourable towards the applicant for
repayment or remission, it shall communicate its objections to him/her in
writing, together with all the documents on which it bases those objections.The applicant for repayment or remission shall express his/her point of view
in writing within a period of one month from the date on which the objections
were sent. If he/she does not give his/her point of view within that period,he/she shall be deemed to have waived the right to express a position.!B
!M14
!B
!M141993R2454 — EN — 01.01.1999 — 001.001 — 301
Article 907
After consulting a group of experts composed of representatives of all
Member States, meeting within the framework of the Committee to considerthe case in question, the Commission shall decide whether or not the special
situation which has been considered justifies repayment or remission.
That decision shall be taken within
"M14 nine months 3of the date on
which the case referred to in Article 905 (2) is received by the Commission.
Where the Commission has found it necessary to ask for additional
information from the Member State in order to reach its decision, the
"M14 nine months 3shall be extended by a period equivalent to that
between the date the Commission sent the request for additional information
and the date it received that information.
Where the Commission has communicated its objections to the applicant for
repayment or remission, in accordance with Article 906a, the nine-month
deadline shall be extended by a period equivalent to that between the date onwhich the Commission sent the objections and the date on which it receivedthe answer of the interested party or, in the absence of an answer, the date of
the expiry of the period which was given to him/her to give his/her point of
view.
Article 908
1. The Member State concerned shall be notified of the decision referred to
in Article 907 as soon as possible and in any event within 30 days of the
expiry of the time limit set in Article 907.
A copy of the decision shall be sent to the other Member States.
2. The decision-making authority shall decide whether to grant or refuse the
application made to it on the basis of the Commission’ s decision notified inaccordance with paragraph 1.
3. Where it is established by the decision referred to in Article 907 that the
circumstances under consideration justify repayment or remission, theCommission may, under conditions which it shall determine, authorize one
or more Member States to repay or remit duties in cases involving comparable
issues of fact and of law.
In such a case, the decision referred to in Article 907 shall also be notified to
each Member State so authorized.
Article 909
If the Commission fails to take a decision within the time limit set in Article
907, or fails to notify a decision to the Member State in question within the
time limit set in Article 908, the decision-making customs authority shall
grant the application.
CHAPTER 4
Administrative assistance between the Customs authorities of the Member
States
Article 910
In the cases referred to in Article 885 (2), the decision-making customs
authority shall send the supervising customs office two copies of its request
made out in writing on a form conforming to the model in Annex 112. Therequest shall be accompanied by originals or copies of the application for
repayment or remission and of all documents necessary to enable the
supervising customs office to obtain the information or carry out the checksrequested.!B
!M14
!B1993R2454 — EN — 01.01.1999 — 001.001 — 302
Article 911
1. Within two weeks of the date of receipt of the request the supervising
customs office shall obtain the information or carry out the checks requested
by the decision-making customs authority. It shall enter the results obtained in
the portion of the original of the document referred to in Article 910 reservedfor that purpose and shall return the said document to the decision-makingcustoms authority together with all the documents forwarded to it.
2. Where it is unable to obtain the information or carry out the checks
requested within the two-week period referred to in paragraph 1, the
supervising customs office shall acknowledge receipt of the request submitted
to it within that period by returning to the decision-making customs authoritythe copy of the document referred to in Article 910 duly annotated.
Article 912
The implementing customs office shall send the certificate referred to in
Article 887 (5) to the decision-making customs authority on a formconforming to the specimen in Annex 113.
PART V
FINAL PROVISIONS
Article 913
The following Regulation and Directives shall be repealed:
— Regulation (EEC) No 37/70 of the Commission of 9 January 1970 on
determining the origin of essential spare parts for use with any piece ofequipment machine, apparatus or vehicle dispatched beforehand (
1),
— Regulation (EEC) No 2632/70 of the Commission of 23 December 1970
determining the origin of radio and television receivers (2),
— Regulation (EEC) No 315/71 of the Commission of 12 February 1971 on
determining the origin of basic wines intended for the preparation ofvermouth, and the origin of vermouth (
3),
— Regulation (EEC) No 861/71 of the Commission of 27 April 1971 on
determining the origin of tape recorders (4),
— Regulation (EEC) No 3103/73 of the Commission of 14 November 1973
on certificates of origin and applications for such certificates (5),
— Commission Regulation (EEC) No 2945/76 of 26 November 1976 laying
down provisions for the implementation of Council Regulation (EEC)
No 754/76 on the customs treatment applicable to goods returned to the
customs territory of the Community (6), as last amended by the Act of
Accession of Spain and Portugal,
— Commission Regulation (EEC) No 137/79 of 19 December 1978 on the
institution of a special method of administrative cooperation for applyingintra-Community treatment to the fishery catches of vessels of Member
States (
7), as last amended by Regulation (EEC) No 3399/91 (8),
— Commission Regulation (EEC) No 1494/80 of 11 June 1980 on
interpretative notes and generally. accepted accounting principles for
the purposes of customs value (9),
— Commission Regulation (EEC) No 1495/80 of 11 June 1980 implement-
ing certain provisions of Council Regulation (EEC) No 1224/80 on thevaluation of goods for customs purposes (
10), as last amended by
Regulation (EEC) No 558/91 (11),!B
(1) OJ No L 7, 10. 1. 1970, p. 6.
(2) OJ No L 279, 24. 12. 1970, p. 35.
(3) OJ No L 36, 13. 2. 1971, p. 10.
(4) OJ No L 95, 28. 4. 1971, p. 11.
(5) OJ No L 315, 16. 11. 1973, p. 34.
(6) OJ No L 335, 4. 12. 1976, p. 1.
(7) OJ No L 20, 27. 1. 1979, p. 1.
(8) OJ No L 320, 22. 11. 1991, p. 19.
(9) OJ No L 154, 21. 6. 1980, p. 3.
(10) OJ No L 154, 21. 6. 1980, p. 14.
(11) OJ No L 62, 8. 3. 1991, p. 24.1993R2454 — EN — 01.01.1999 — 001.001 — 303
— Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the
declaration of particulars relating to customs value and on documents tobe furnished (
1), as last amended by Regulation (EEC) No 979/93 (2),
— Commission Regulation (EEC) No 1574/80 of 20 June 1980 laying down
provisions for the implementation of Articles 16 and 17 of Council
Regulation (EEC) No 1430/79 on the repayment or remission of import
or export duties (3),
— Commission Regulation (EEC) No 3177/80 of 5 December 1980 on the
place of introduction to be taken into consideration in applying Article 14
(2) of Council Regulation (EEC) No 1224/80 on the valuation of goods
for customs purposes (4), as last amended by Regulation (EEC)
No 2779/90 (5);
— Commission Regulation (EEC) No 3179/80 of 5 December 1980 on
postal charges to be taken into consideration when determining the
customs value of goods sent by post (6), as last amended by Regulation
(EEC) No 1264/90 (7),
— Commission Regulation (EEC) No 553/81 of 12 February 1981 on
certificates of origin and applications for such certificates (8),
— Commission Regulation (EEC) No 1577/81 of 12 June 1981 establishing
a system of simplified procedures for the determination of the customs
value of certain perishable goods (9), as last amended by Regulation
(EEC) No 3334/90 (10),
— Commission Directive 82/57/EEC of 17 December 1981 laying down
certain provisions for implementing Council Directive 79/695/EEC on
the harmonization of procedures for the release of goods for freecirculation (
11), as last amended by Directive 83/371/EEC (12),
— Commission Directive 82/347/EEC of 23 April 1982 laying down certain
provisions for implementing Council Directive 81/177/EEC on the
harmonization of procedures for the export of Community goods (13),
— Commission Regulation (EEC) No 3040/83 of 28 October 1983 laying
down provisions for the implementation of Articles 2 and 14 of CouncilRegulation (EEC) No 1430/79 on the repayment or remission of import
or export duties (
14),
— Commission Regulation (EEC) No 3158/83 of 9 November 1983 on the
incidence of royalties and licence fees in customs value (15),
— Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying down
certain provisions for the application of Council Regulation (EEC)
No 3599/82 (16), as last amended by Regulation (EEC) No 3693/92 (17),
— Commission Regulation (EEC) 3548/84 of 17 December 1984 laying
down certain provisions for the application of Regulation (EEC)No 2763/83 on arrangements permitting goods to be processed undercustoms control before being put into free circulation (
18), as last
amended by Regulation (EEC) No 2361/87 (19),
— Commission Regulation (EEC) No 1766/85 of 27 June 1985 on the rates
of exchange to be used in the determination of customs value (20), as last
amended by Regulation (EEC) No 593/91 (21),!B
(1) OJ No L 154, 21. 6. 1980, p. 16.
(2) OJ No L 101, 27. 4. 1993, p. 7.
(3) OJ No L 161, 26. 6. 1980, p. 3.
(4) OJ No L 335, 12. 12. 1980, p. 1.
(5) OJ No L 267, 29. 9. 1990, p. 36.
(6) OJ No L 335, 12. 12. 1980, p. 62.
(7) OJ No L 124, 15. 5. 1990, p. 32.
(8) OJ No L 59, 5. 3. 1981, p. 1.
(9) OJ No L 154, 13. 6. 1981, p. 26.
(10) OJ No L 321, 21. 11. 1990, p. 6.
(11) OJ No L 28, 5. 2. 1982, p. 38.
(12) OJ No L 204, 28. 7. 1983, p. 63.
(13) OJ No L 156, 7. 6. 1982, p. 1.
(14) OJ No L 297, 29. 10. 1983, p. 13.
(15) OJ No L 309, 10. 11. 1983, p. 19.
(16) OJ No L 171, 29. 6. 1984, p. 1.
(17) OJ No L 374, 22. 12. 1992, p. 28.
(18) OJ No L 331, 19. 12. 1984, p. 5.
(19) OJ No L 215, 5. 8. 1987, p. 9.
(20) OJ No L 168, 28. 6. 1985, p. 21.
(21) OJ No L 66, 13. 3. 1991, p. 14.1993R2454 — EN — 01.01.1999 — 001.001 — 304
— Commission Regulation (EEC) No 3787/86 of 11 December 1986 on the
annulment or revocation of authorizations issued under certain customsprocedures with economic impact (
1),
— Commission Regulation (EEC) No 3799/86 of 12 December 1986 laying
down provisions for the implementation of Council Regulation (EEC)
No 1430/79 on the repayment or remission of import or export duties (2),
— Commission Regulation (EEC) No 2458/87 of 31 July 1987 laying down
provisions for the implementation of Council regulation (EEC)No 2473/86 on outward processing relief arrangements and the standard
exchange system (
3), as last amended by Regulation (EEC)
No 3692/92 (4),
— Commission Regulation (EEC) No 4128/87 of 9 December 1987 laying
down conditions for the entry of flue-cured Virginia type, light air-curedBurley type (including Burley hybrids), light air-cured Maryland type and
fire-cured tobacco, falling within subheadings 2401 10 10 to 2401 10 49
and 2401 10 49 and 2401 20 10 to 2401 20 49 of the combinednomenclature (
5),
— Commission Regulation (EEC) No 4129/87 of 9 December 1987
specifying the conditions for the inclusion of certain live animals of
the domestic bovine species and certain meat of the bovine species underthe combined nomenclature listed in Annex C to the Agreement betweenthe European Economic Community and Yugoslavia (
6),
— Commission Regulation (EEC) No 4130/87 of 9 December 1987 laying
down conditions for the entry of fresh table grapes of the variety Emperor
(Vitis vinifera cv ) falling within subheading 0806 10 11 of the combined
nomenclature (7),
— Commission Regulation (EEC) No 4131/87 of 9 December 1987
determining the conditions of entry of port, Madeira, sherry, Setubal
muscatel and Tokay (Aszu and Szamorodni) wines falling withinsubheadings 2204 21 41, 2204 21 51, 2204 29 41, 2204 29 45,2204 29 51 and 2204 29 55 of the combined nomenclature (
8), as last
amended by Regulation (EEC) No 2490/91 (9),
— Commission Regulation (EEC) No 4132/87 of 9 December 1987
determining the conditions for the inclusion of bourbon whiskey undersubheadings 2208 30 11 and 2208 30 19 of the combined nomencla-ture (
10),
— Commission Regulation (EEC) No 4133/87 of 9 December 1987
determining the conditions for the admission of vodka of combinednomenclature subheadings 2208 90 31 and 2208 90 59, imported into theCommunity, to the tariff conditions provided for in the agreement
between the European Economic Community and the Republic of
Finland on mutual trade in wines and spirituous beverages (
11),
— Commission Regulation (EEC) No 4134/87 of 9 December 1987
determining the conditions of entry of preparations known as cheesefondues to be included under subheading 2106 90 10 of the combined
nomenclature (
12),
— Commission Regulation (EEC) No 4135/87 of 9 December 1987
determining the conditions of entry of natural sodium nitrate and naturalpotassic sodium nitrate falling within subheadings 3102 50 10 and
3105 91 10 respectively of the combined nomenclature (
13),
— Commission Regulation (EEC) No 4136/87 of 9 December 1987
determining the conditions of entry of horses intended for slaughterunder subheading 0101 19 10 of the combined nomenclature (
14),!B
(1) OJ No L 350, 12. 12. 1986, p. 14.
(2) OJ No L 352, 13. 12. 1986, p. 19.
(3) OJ No L 230, 17. 8. 1987, p. 1.
(4) OJ No L 374, 22. 12. 1992 p. 26.
(5) OJ No L 387, 31. 12. 1987, p. 1.
(6) OJ No L 387, 31. 12. 1987, p. 9.
(7) OJ No L 387, 31. 12. 1987, p. 16.
(8) OJ No L 387, 31. 12. 1987, p. 22.
(9) OJ No L 231, 20. 8. 1991, p. 1.
(10) OJ No L 387, 31. 12. 1987, p. 36.
(11) OJ No L 387, 31. 12. 1987, p. 42.
(12) OJ No L 387, 31. 12. 1987, p. 48.
(13) OJ No L 387, 31. 12. 1987, p. 54.
(14) OJ No L 387, 31. 12. 1987, p. 60.1993R2454 — EN — 01.01.1999 — 001.001 — 305
— Commission Regulation (EEC) No 4137/87 of 9 December 1987
determining the conditions of entry of goods under subheadings0408 11 90, 0408 91 90, 0408 99 90, 1106 20 10, 2501 00 51,3502 10 10 and 3502 90 10 of the combined nomenclature (
1),
— Commission Regulation (EEC) No 4138/87 of 9 December 1987
determining the conditions under which contain potatoes, sweet corn,cereals, oil seeds and oleoginous (SIC! oleaginous) fruit, for sowing, areeligible on import for a favourable tariff arrangement by reason of their
end-use (
2),
— Commission Regulation (EEC) No 4139/87 of 9 December 1987
determining the conditions under which certain petroleum products areeligible on import for a favourable tariff arrangement by reason of their
end-use (
3),
— Commission Regulation (EEC) No 4140/87 of 9 December 1987
determining the conditions of entry of bolting cloth, not made up, undersubheading 5911 20 00 of the combined nomenclature (
4),
— Commission Regulation (EEC) No 4141/87 of 9 December 1987
determining the conditions under which goods for certain categories of
aircraft and ships are eligible on import for a favourable tariffarrangement by reason of their end-use (
5), as last amended by Regulation
(EEC) No 1418/81 (6),
— Commission Regulation (EEC) No 4142/87 of 9 December 1987
determining the conditions under which certain goods are eligible onimport for a favourable tariff arrangement by reason of their end-use (
7),
as last amended by Regulation (EEC) No 3803/92 (8),
— Commission Regulation (EEC) No 693/88 of 4 March 1988 on the
definition of the concept of originating products for purposes of theapplication of tariff preferences granted by the European EconomicCommunity in respect of certain products from developing countries (
9),
as last amended by Regulation (EEC) No 3660/92 (10),
— Commission Regulation (EEC) No 809/88 of 14 March 1988 on the
definition of the concept of ‘originating products’ and methods ofadministrative cooperation applicable to imports into the Community of
products originating in the Occupied Territories (
11), as last amended by
Regulation (EEC) No 2774/88 (12),
— Commission Regulation (EEC) No 4027/88 of 21 December 1988 laying
down provisions for the temporary importation of containers (13), as last
amended by Regulation (EEC) No 3348/89 (14),
— Commission Regulation (EEC) No 288/89 of 3 February 1989 on
determining the origin of integrated circuits (15),
— Commission Regulation (EEC) No 597/89 of 8 March 1989 laying down
provisions for the implementation of Council Regulation (EEC)
No 2144/87 on customs debt (16),
— Commission Regulation (EEC) No 2071/89 of 11 July 1989 on
determining the origin of photocopying apparatus, incorporating anoptical system or of the contract type (
17),
— Commission Regulation (EEC) No 3850/89 of 15 December 1989 laying
down provisions for the implementation of Council Regulation (EEC)
No 802/68 of 27 June 1968 on the common definition of the concept of!B
(1) OJ No L 387, 31. 12. 1987, p. 63.
(2) OJ No L 387, 31. 12. 1987, p. 67.
(3) OJ No L 387, 31. 12. 1987, p. 70.
(4) OJ No L 387, 31. 12. 1987, p. 74.
(5) OJ No L 387, 31. 12. 1987, p. 76.
(6) OJ No L 135, 30. 5. 1991, p. 28.
(7) OJ No L 387, 31. 12. 1987, p. 82.
(8) OJ No L 384, 30. 12. 1992 p. 15.
(9) OJ No L 77, 22. 3. 1988, p. 77.
(10) OJ No L 370, 19. 12. 1992, p. 11.
(11) OJ No L 86, 30. 3. 1988, p. 1.
(12) OJ No L 249, 8. 9. 1988, p. 5.
(13) OJ No L 355, 23. 12. 1988, p. 22.
(14) OJ No L 323, 8. 11. 1989, p. 17.
(15) OJ No L 33, 4. 2. 1989, p. 23.
(16) OJ No L 65, 9. 3. 1989, p. 11.
(17) OJ No L 196, 12. 7. 1989, p. 24.1993R2454 — EN — 01.01.1999 — 001.001 — 306
the origin of goods in respect of certain agricultural products subject to
special import arrangements (1),
— Commission Regulation (EEC) No 2561/90 of 30 July 1990 laying down
provisions for the implementation of Council Regulation (EEC)No 2503/88 on customs warehouses (
2), as last amended by Commission
Regulation (EEC) No 3001/92 (3),
— Commission Regulation (EEC) No 2562/90 of 30 July 1990 laying down
provisions for the implementation of Council Regulation (EEC)No 2504/88 on free zones and free warehouses (
4), as last amended by
Commission Regulation (EEC) No 2485/91 (5),
— Commission Regulation (EEC) No 2883/90 of 5 October 1990 on
determining the origin or grape juice (6),
— Commission Regulation (EEC) No 2884/90 of 5 October 1990 on
determining the origin of certain goods produced from eggs (7),
— Commission Regulation (EEC) No 3561/90 of 11 December 1990 on
determining the origin of certain ceramic products (8),
— Commission Regulation (EEC) No 3620/90 of 14 December 1990 on
determining the origin of the meat and offals, fresh, chilled or frozen, of
certain domestic animals (9),
— Commission Regulation (EEC) No 3672/90 of 18 December 1990 on
determining the origin of ball, roller or needle roller bearings (10),
— Commission Regulation (EEC) No 3716/90 of 19 December 1990 laying
down provisions for the implementation of Council Regulation (EEC)No 4046/89 on the security to be given to ensure payment of a customs
debt (
11),
— Commission Regulation (EEC) No 3796/90 of 21 December 1990 laying
down provisions for the implementation of Council Regulation (EEC)
No 1714/90 on the information provided by the customs authorities of theMember States concerning the classification of goods in the customs
nomenclature (
12), as last amended by Regulation (EEC) No 2674/92 (13),
— Commission Regulation (EEC) No 1364/91 of 24 May 1991 determining
the origin of textiles and textile articles falling within Section XI of theCombined Nomenclature (
14),
— Commission Regulation (EEC) No 1365/91 of 24 May 1991 on
determining the origin of cotton linters, impregnated felt and nonwovens,
articles of apparel of leather, footwear and watch straps of textiles (15),
— Commission Regulation (EEC) No 1593/91 of 12 June 1991 providing
for the implementation of Council Regulation (EEC) No 719/91 on theuse in the Community of TIR carnets and ATA carnets as transitdocuments (
16),
— Commission Regulation (EEC) No 1656/91 of 13 June 1991 laying down
special provisions applicable to certain types of inward processing
operations or processing under customs control (17),
— Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying down
provisions for the implementation of Article 5 (2) of Council Regulation(EEC) No 1697/79 on the post-clearance recovery of import duties or
export duties which have not been required of the person liable for!B
(1) OJ No L 374, 22. 12. 1989, p. 8.
(2) OJ No L 246, 10. 9. 1990, p. 1.
(3) OJ No L 301, 17. 10. 1992, p. 16.
(4) OJ No L 246, 10. 9. 1990, p. 33.
(5) OJ No L 228, 17. 8. 1991, p. 34.
(6) OJ No L 276, 6. 10. 1990, p. 13.
(7) OJ No L 276, 6. 10. 1990, p. 14.
(8) OJ No L 347, 12. 12. 1990, p. 10.
(9) OJ No L 351, 15. 12. 1990, p. 25.
(10) OJ No L 356, 19. 12. 1990, p. 30.
(11) OJ No L 358, 21. 12. 1990, p. 48.
(12) OJ No L 365, 28. 12. 1990, p. 17.
(13) OJ No L 271, 16. 9. 1992, p. 5.
(14) OJ No L 130, 25. 5. 1991, p. 18.
(15) OJ No L 130, 25. 5. 1991, p. 28.
(16) OJ No L 148, 13. 6. 1991, p. 11.
(17) OJ No L 151, 15. 6. 1991, p. 39.1993R2454 — EN — 01.01.1999 — 001.001 — 307
payment on goods entered for a customs procedure involving the
obligation to pay such duties (1),
— Commission Regulation (EEC) No 2228/91 of 26 June 1991 laying down
provisions for the implementation of Regulation (EEC) No 1999/85 on
inward processing relief arrangements (2), as last amended by Regulation
(EEC) No 3709/92 (3),
— Commission Regulation (EEC) No 2249/91 of 25 July 1991 laying down
provisions for the implementation of Council Regulation (EEC)No 1855/89 for the temporary importation of means of transport (
4),
— Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying down
the conditions for use of the ATA carnet for the temporary importation ofgoods into the customs territory of the Community or their temporaryexportation from that territory (
5),
— Commission Regulation (EEC) No 3717/91 of 18 December 1991
drawing up the list of goods which may benefit from the arrangementspermitting goods to be processed under customs control before being put
into free circulation (
6), as last amended by Regulation (EEC)
No 209/93 (7),
— Commission Regulation (EEC) No 343/92 of 22 January 1992 on the
definition of the concept of originating products and methods of
administrative cooperation applicable to imports into the Community ofproducts originating in the Republics of Croatia and Slovenia and theYugoslav Republics of Bosnia-Herzegovina and Macedonia (
8), as last
amended by Regulation (EEC) No 3660/92 (9),
— Commission Regulation (EEC) No 1214/92 of 12 April 1992 on
provisions for the implementation of the Community transit procedure
and for certain simplifications of that procedure (10), as last amended by
Regulation (EEC) No 3712/92 (11),
— Commission Regulation (EEC) No 1823/92 of 3 July 1992 laying down
detailed rules for the application of Council Regulation (EEC)
No 3925/91 concerning the elimination of controls and formalitiesapplicable to the cabin and hold baggage of persons taking anintra-Community flight and the baggage of persons taking an intra-
Community sea crossing (
12),
— Commission Regulation (EEC) No 2453/92 of 31 July 1992 implement-
ing Council Regulation (EEC) No 717/91 concerning the Single
Administrative Document (13), as last amended by Regulation (EEC)
No 607/93 (14),
— Commission Regulation (EEC) No 2674/92 of 15 September 1992
supplementing the implementing provisions of Council Regulation (EEC)
No 1715/90 on the information provided by the customs authorities of theMember States concerning the classification of goods in the customsnomenclature (
15),
— Commission Regulation (EEC) No 2713/92 of 17 September 1992 on the
movement of goods between certain parts of the customs territory of theCommunity (
16),
— Commission Regulation (EEC) No 3269/92 of 10 November 1992 laying
down certain implementing provisions of Articles 161, 182 and 183 ofCouncil Regulation (EEC) No 2913/92 establishing the Community
Customs Code, relating to the export and re-export procedure and to
goods leaving the customs territory of the Community (
17),!B
(1) OJ No L 201, 24. 7. 1991, p. 16.
(2) OJ No L 210, 31. 7. 1991, p. 1.
(3) OJ No L 378, 23. 12. 1992, p. 6.
(4) OJ No L 204, 27. 7. 1991, p. 31.
(5) OJ No L 216, 3. 8. 1991, p. 24.
(6) OJ No L 351, 20. 12. 1991, p. 23.
(7) OJ No L 25, 2. 2. 1993, p. 18.
(8) OJ No L 38, 14. 2. 1992, p. 1.
(9) OJ No L 370, 19. 12. 1992, p. 11.
(10) OJ No L 132, 16. 5. 1992, p. 1.
(11) OJ No L 378, 23. 12. 1992, p. 15.
(12) OJ No L 185, 4. 7. 1992, p. 8.
(13) OJ No L 249, 28. 8. 1992, p. 1.
(14) OJ No L 65, 17. 3. 1993, p. 5.
(15) OJ No L 271, 16. 9. 1992, p. 1.
(16) OJ No L 275, 18. 9. 1992, p. 11.
(17) OJ No L 326, 12. 11. 1992, p. 11.1993R2454 — EN — 01.01.1999 — 001.001 — 308
— Commission Regulation (EEC) No 3566/92 of 8 December 1992 on the
documents to be used for the purpose of implementing Communitymeasures entailing verification of the use and/or destination of goods (
1),
— Commission Regulation (EEC) No 3689/92 of 21 December 1992 laying
down detailed rules for the application of Council Regulation (EEC)No 719/91 on the use in the Community of TIR carnets and ATA carnets
as transit documents and of Council Regulation (EEC) No 3599/82 on
temporary importation arrangements (
2),
— Commission Regulation (EEC) No 3691/92 of 21 December 1992 laying
down provisions for the implementation of Council Regulation (EEC)No 719/91 on the use in the Community of TIR carnets and ATA carnets
as transit documents and Council Regulation (EEC) No 3599/82 on
temporary importation arrangements (
3),
— Commission Regulation (EEC) No 3710/92 of 21 December 1992
establishing the procedures for transfers of goods or products covered byinward processing arrangements (suspension system) (
4),
— Commission Regulation (EEC) No 3903/92 of 21 December 1992 on air
transport costs (5).
Article 914
References to the provisions repealed shall be understood as referring to this
Regulation.
Article 915
This Regulation shall enter into force on the third day following its
publication in the Official Journal of the European Communities .
It shall apply from 1 January 1994.
Article 791 (2) shall cease to apply from 1 January 1996.
This Regulation shall be binding in its entirety and directly applicable in all
Member States.
Done at Brussels, 2 July 1993.
For the Commission
Christiane SCRIVENER
Member of the Commission!B
(1) OJ No L 362, 11. 12. 1992, p. 11.
(2) OJ No L 374, 22. 12. 1992, p. 14.
(3) OJ No L 374, 22. 12. 1992, p. 25.
(4) OJ No L 378, 23. 12. 1992, p. 9.
(5) OJ No L 393, 31. 12. 1992, p. 1.!M5
!B1993R2454 — EN — 01.01.1999 — 001.001 — 309
ANNEXES
LIST OF ANNEXES
Number Subject
1 Binding tariff information — Notification form
1 A Binding origin information
2 Certificate of authenticity. Fresh ‘Emperor’ table grapes3 Certificate for preparations known as ‘cheese fondues’4 Certificate of designation of origin for Tokay wines (Aszu, Soamorodni)5 Certificate of authenticity for Bourbon whiskey
6 Abrogated
6A Abrogated
7 Certificate of authenticity for tobacco8 Certificate of quality for nitrate from Chile9 Introductory notes to the lists of working or processing operations conferring or non-conferring originating status
to manufactured products when they are carried out on non-originating materials
10 List of working or processing operations conferring or non-conferring originating status to manufactured products
when they are carried out on non-originating materials. Textiles and textile articles falling within section XI
11 List of working or processing operations conferring or non-conferring originating status to manufactured products
when they are carried out on non-originating materials. Products other than textiles and textile articles fallingwithin section X
12 Certificate of origin and related application13 Certificate of origin for imports of agricultural products into the European Economic Community14 Introductory notes applying to the three preferential regimes15 List of working or processing operations required to be carried out on non-originating materials in order that the
product manufactured can obtain originating status (GSP)
16 Working excluded from GSP regional cumulation17 Certificate of origin form A18 Form APR19 List of working or processing operations required to be carried out on non-originating materials in order that the
product manufactured can obtain originating status (Occupied Territories)
20 List of working or processing operations required to be carried out on non-originating materials in order that the
product manufactured can obtain originating status (Republics of Bosnia-Herzogovina, Croatia, Slovenia and theformer Yugoslav Republic of Macedonia)
21 Movement certificate EUR.1 and relevant applications22 Form EUR.2
23 Interpretative notes on customs value
24 Application of generally accepted accounting principles for the determination of customs value25 Air transport costs to be included in the customs value26 Classification of goods subject to unit values27 Marketing centres for the purpose of calculating unit values, by classification heading28 Declaration of particulars relating to customs value — D.V .129 Continuation sheet — D.V .1 bis30 Tag to be affixed on hold baggage checked in a Community airport
31 SAD — Single Administrative Document
32 SAD — Computerized declaration processing system33 SAD — Supplementary form34 SAD — Supplementary form35 Indications of the copies of the forms shown in Annexes 31 and 33 and on which the information must appear by a
self-copying process
36 Indication of the copies of the forms shown in Annexes 32 and 34 and on which the information must appear by a
self-copying process
37 SAD — User notice38 Codes to be used in the forms
38 A Customs declaration for registered baggage
38 B
39 "
C2List of petroleum products for which the conditions for admission with favourable tariff by reason of their
end-use apply 3
40 "C2List of products intended for aircraft, ships and drilling or production platforms to which the conditions for
admission with favourable tariff treatment by reason of their end-use apply 3
41 List of goods to which, by reference to Articles 291 to 304, the conditions for admission with favourable tariff
treatment by reason of their end-use do not apply!B1993R2454 — EN — 01.01.1999 — 001.001 — 310
Number Subject
42 Y ellow label
43 Form T2M
44 Notes to appear on page 2 of the cover of the booklet containing forms T2M45 Loading list46 TC 10 — Transit advice note47 TC 11 — Receipt48 Community transit — Specimen comprehensive guarantee49 Community transit — Specimen guarantee for a single operation50 Community transit — Specimen flat-rate guarantee
51 TC 31 — Certificate of guarantee
52 List of goods which when transported give rise to an increase in the flat-rate guarantee53 Deleted
54 TC 32 — Flat-rate guarantee voucher55 Guarantee waiver — undertaking by the person concerned56 List of goods presenting increased risks to which the guarantee waiver does not apply57 TC 33 — Guarantee waiver certificate58 Label (Articles 417 and 432)
59 Model of the information memo referred to in Article 459
60 Taxation form61 Model of discharge62 Special stamp63 Control copy T5 form64 Control copy T5 bis form65 Loading list T566 Instructions for use of the forms required to draw up control copy T5
67 Specimen applications for authorization for the various customs procedures with economic impact
68 Specimen authorizations for the various customs procedures with economic impact69 List of the usual forms of handling referred to in Article 522
69 A List of derogations referred to in article 510 (3)
70 Information sheet INF 871 Transfer of goods between customs warehouses. — Normal procedure72 Transfer of goods between customs warehouses. — Simplified procedure73 Pre-financed goods — List of the forms of handling referred to in Article 532
74 List of goods (production accessories) referred to in Article 550 — Inward processing procedure
75 Goods whose total value for the purposes of Article 552 (1) (a) (v) must not exceed ECU 100 000 — Inward
processing procedure
75A Information sheet INF 9
76 Examples of monthly and quarterly aggregation77 Standard rates of yield78 Special provisions concerning equivalent compensation and prior exportation for certain types of goods79 Compensating products to which specific duties may apply under the first indent of Article 122 (1) (a) of the Code80 Examples of calculating the proportion of import goods, incorporated in compensating products81 Information sheet INF 5
82 Information sheet INF 1
83 Transfers of goods or products covered by the arrangements from the holder of one authorization to the holder of
another
84 Information sheet INF 785 Inward processing procedure. Return of information as required by Article 648 (1) (a). (Authorizations issued)86 Inward processing procedure. Return of information as required by Article 648 (1) (b). (Applications for
authorization refused)
87 List of processing operations referred to in Article 65088 Procedure for processing under customs control. Return of information under Article 668 (1) (a). (Authorizations
granted)
89 Procedure for processing under customs control. Return of information under Article 668 (1) (b). (Applications
refused)
90 Professional equipment. Illustrative list91 Teaching aids. Illustrative list
91A Other goods imported in connection with educational, scientific activities. Illustrative list
91B Works of art, collectors’ items and antiques!
B1993R2454 — EN — 01.01.1999 — 001.001 — 311
Number Subject
92 Travellers’ personal effects and goods imported for sports purposes. Illustrative list
93 Tourist publicity material and documents. Illustrative list
93A Animals. Illustrative list
94 Welfare material for seafarers. Illustrative list95 Goods excluded from entitlement to partial relief96 List of goods referred to in Article 697 (2) for which temporary importation may be carried out with presentation
of the ATA carnet
97 Cases provided for in Article 700 in which the competent authorities shall not require the provision of a security98 Information sheet INF 699 List of countries referred to in Article 727 (1) which may recognize containers as approved for transport under
customs seal
100 Measures to ensure that containers approved for international transport under customs seal comply with the
relevant specification; withdrawal of approval
101 Explanatory note on the use of containers placed under the temporary importation procedure in internal traffic102 Temporary importation. Information supplied under Article 746 (1) (b). (Authorizations granted)103 Temporary importation. Information supplied under Article 746 (1) (c). (Authorizations granted)
104 Information document to facilitate the temporary exportation of goods sent from one country for manufacture,
processing or repair in another
105 Methods for calculating the proportion of temporarily exported goods incorporated in the compensating products
106 Information sheet INF 2107 Outward processing procedure. Return of Information as required by Article 786. (Applications refused)108 Deleted
109 Certificate of customs status110 Information sheet INF 3 — Returned goods111 Application for repayment/remission112 Repayment or remission of duties. Request for examination
113 Certificate for repayment or remission of duty!
B1993R2454 — EN — 01.01.1999 — 001.001 — 312
ANNEX 1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 313
!B1993R2454 — EN — 01.01.1999 — 001.001 — 314
!B1993R2454 — EN — 01.01.1999 — 001.001 — 315
!B1993R2454 — EN — 01.01.1999 — 001.001 — 316
!B1993R2454 — EN — 01.01.1999 — 001.001 — 317
ANNEX 1A
!M101993R2454 — EN — 01.01.1999 — 001.001 — 318
!M101993R2454 — EN — 01.01.1999 — 001.001 — 319
!M101993R2454 — EN — 01.01.1999 — 001.001 — 320
ANNEX 2
!B1993R2454 — EN — 01.01.1999 — 001.001 — 321
ANNEX 3
!B1993R2454 — EN — 01.01.1999 — 001.001 — 322
ANNEX 4
!B1993R2454 — EN — 01.01.1999 — 001.001 — 323
ANNEX 5
!B1993R2454 — EN — 01.01.1999 — 001.001 — 324
ANNEX 6
Abrogated!B
!A11993R2454 — EN — 01.01.1999 — 001.001 — 325
!M1
ANNEX 6A
Abrogated!A11993R2454 — EN — 01.01.1999 — 001.001 — 326
ANNEX 7
!B1993R2454 — EN — 01.01.1999 — 001.001 — 327
ANNEX 8
!B1993R2454 — EN — 01.01.1999 — 001.001 — 328
ANNEX 9
INTRODUCTORY NOTES TO THE LISTS OF WORKING OR PROCESSING
OPERATIONS CONFERRING OR NON-CONFERRING ORIGINATING
STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED
OUT ON NON-ORIGINATING MATERIALS
GENERAL CONSIDERA TIONS
Note 1
1.1. The first two columns in the lists in Annexes 10 and 11 describe the product
obtained. The first column gives the heading number, or the chapter number, usedin the combined nomenclature and the second column gives the description ofgoods used in the combined nomenclature for that heading or chapter. For eachentry in the first two columns, a rule is specified in column 3. Where the entry inthe first column is preceded by an ‘ex’, this signifies that the rule in column 3only applies to the part of that heading or chapter as described in column 2.
1.2. Where several heading numbers are grouped together in column 1 or a chapter
number is given and the description of product in column 2 is therefore given ingeneral terms, the adjacent rule in column 3 applies to all products which, under
the combined nomenclature, are classified in headings of the chapter or in any of
the headings grouped together in column 1.
1.3. Where the lists include different rules applying to different products within one
heading, each indent contains the description of that part of the heading covered
by the adjacent rule in column 3.
Note 2
2.1. The term ‘manufacture’ covers any kind of working or processing including
‘assembly’ or specific operations.
2.2. The term ‘material’ covers any ‘ingredient’, ‘raw material’, ‘component’ or ‘part’,
etc., used in the manufacture of the product.
2.3. The term ‘product’ refers to the product being manufactured, even if it is intended
for later use in another manufacturing operation.
Note 3
3.1. The working or processing required by a rule in column 3 has to be carried out
only in relation to the non-originating materials used. The restrictions containedin a rule in column 3 likewise apply only to the non-originating materials used.
3.2. If a product, made from non-originating materials which has itself acquired
originating status during manufacture, is used as a material in the process ofmanufacture of another product, then the list rule applicable to the product inwhich it is incorporated does not apply to it.
For example:Unembroidered fabric may obtain origin by being woven from yarn. If this is then
used in making embroidered bed linen, then the percentage value limit imposed
on the use of unembroidered fabric does not apply in this case.
Note 4
4.1. The rules in the lists represent the minimum amount of working or processing
required and the carrying out of more working or processing also confers
originating status; conversely, the carrying out of less working or processing
cannot confer origin. Thus if a rule says that non-originating material at a certainlevel of manufacture may be used, the use of such material at an earlier stage ofmanufacture is allowed and the use of such material at a later stage is not.
4.2. When a rule in a list specifies that a product may be manufactured from more than
one material, this means that any one or more of the materials may be used. Itdoes not require that all be used.
For example:the rule for yarns says that natural fibres may be used and that chemical materials,
among other materials, may also be used. This does not mean that both have to be
used, one can use one or the other or both.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 329
4.3. When a rule in a list specifies that a product must be manufactured from a
particular material, the condition obviously does not prevent the use of othermaterials which, because of their inherent nature, cannot satisfy the rule.
Note 5
For all products which are not mentioned in Annex 11 (other than textiles falling
within Section XI), origin is determined case-by-case by evaluating any process oroperation in relation to the concept of the last substantial processing or working as
defined in Article 24 of the Code.
Note 6
6.1. The term ‘fibres’ used in the list in Annex 10 covers ‘natural fibres’ and ‘man-
made staple fibres’ falling within CN codes 5501 to 5507, and fibres of a kindused for the manufacture of paper.
6.2. The term ‘natural fibres’ is used in the list in Annex 10 to refer to fibres other
than artificial or synthetic fibres and is restricted to the stages before spinningtakes place, including waste, and unless otherwise specified, the term ‘natural
fibres’ includes fibres that have been carded, combed or otherwise processed but
not spun.
6.3. The term ‘natural fibres’ includes horsehair falling within CN code 0503, silk
falling within CN codes 5002 and 5003 as well as the wool fibres, fine or coarse
animal hair falling within CN codes 5101 to 5105, cotton fibres falling within CN
codes 5201 to 5203 and other vegetable fibres falling within CN codes 5301 to5305.
6.4. The term ‘man-made staple fibres’ is used in the list in Annex 10 to refer to
synthetic or artificial filament tow, staple fibres or waste, falling within CN codes5501 to 5507.
6.5. The terms ‘textile pulp’ and ‘chemical materials’ are used in the list in Annex 10
to describe the non-textile materials (these are not classified in Chapters 50 to 63)which can be used to manufacture artificial or synthetic fibres or yarns, or fibresof a kind used for the manufacture of paper.
6.6. For products obtained from two or more textile materials the provisions appearing
in column 3 are applicable for each of the textile materials of which the mixture iscomposed.
Note 7
7.1. The term ‘prebleached’, used in the list in Annex 10 to characterize the level of
manufacture required when certain non-originating materials are used, applies tocertain yarns, woven fabrics and knitted or crocheted fabrics which have onlybeen washed after the spinning or weaving operation.
Prebleached products are at an earlier stage of manufacture than bleached
products, which have undergone several baths in bleaching agents (oxydizing
agents such as hydrogen peroxyde and reducing agents).
7.2. The term ‘complete making-up’ used in the list in Annex 10 means that all the
operations following cutting of the fabric or knitting or crocheting of the fabricdirectly to shape have to be performed.
However, making-up shall not necessarily be considered as incomplete where one
or more finishing operations have not been carried out.
The following is a list of examples of finishing operations:
— fitting of buttons and/or other types of fastenings,— making of button-holes,
— finishing off the ends of trouser legs and sleeves or the bottom hemming of
skirts and dresses,
— fitting of trimmings and accessories such as pockets, labels, badges, etc.,
— ironing and other preparations of garments for sale ‘ready made’
Remarks concerning finishing operations — Special cases
It is possible that in particular manufacturing operations, the accomplishment of
finishing operations, especially in the case of a combination of operations, is of
such importance that these operations must be considered as going beyond simplefinishing.
In these particular cases, the non-accomplishing of finishing operations will
deprive the making-up of its complete nature.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 330
7.3. The term ‘Impregnation, coating, covering or laminating’ does not cover those
operations designed to bind fabrics together.!B1993R2454 — EN — 01.01.1999 — 001.001 — 331
ANNEX 10
LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING
ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT
ON NON-ORIGINATING MATERIALS
Textiles and textile articles falling within Section XI
CN Code Description of productWorking or processing carried out on non-originating
materials that confers the status of originating products
(1) (2) (3)
ex 5101 Wool, not carded or combed:
— degreased, not carbonized Manufacture from greasy, including piece-wasted
wool, the value of which does not exceed 50 % ofthe ex-works price of the product
— carbonized Manufacture from degreased wool, not carbon-
ized, the value of which does not exceed 50 % ofthe ex-works price of the product
ex 5103 Waste of wool or of fine or coarse
animal hair, carbonizedManufacture from non-carbonized waste, the
value of which does not exceed 50 % of the ex-
works price of the product
ex 5201 Cotton, not carded or combed, bleached Manufacture from raw cotton, the value of which
does not exceed 50 % of the ex-works price of theproduct
5501 to
5507Man-made staple fibres:
— not carded or combed or otherwise
processed for spinningManufacture from chemical materials or textile
pulp
— carded or combed or other Manufacture from chemical materials or textile
pulp or waste falling within CN code 5505
ex Chapters 50
to 55Y arn, monofilament and thread, other
than paper yarn:
— printed or dyed Manufacture from:
— natural fibres not carded or combed or
otherwise prepared for spinning,
— grege silk or silk waste,— chemical materials or textile pulp, or
— man-made staple fibres, filament tow or
waste of fibres, not carded or combed or
otherwise prepared for spinning
or
Printing or dyeing of yarn or monofilaments,
unbleached or prebleached (
1), accompanied by
preparatory or finishing operations, twisting or
texturizing not being considered as such, the
value of non-originating material (Includingyarn), not exceeding 48 % of the ex-works priceof the product
— other Manufacture from:
— natural fibres not carded or combed or
otherwise prepared for spinning,
— grege silk or silk waste,— chemical materials or textile pulp, or
— man-made staple fibres, filament tow or
waste of fibres, not carded or combed or
otherwise prepared for spinning
Woven fabrics, other than fabrics of
paper yarn:!
B1993R2454 — EN — 01.01.1999 — 001.001 — 332
(1) (2) (3)
ex Chapters 50
to 55 (con’t)— printed or dyed Manufacture from yarn
orPrinting or dyeing of unbleached or prebleached
fabrics, accompanied by preparatory or finishingoperations (
1)(2)
— other Manufacture from yarn
5601 Wadding of textile materials and arti-
cles thereof; textile fibres not exceeding5 mm in length (flock), textile dust andmill nepsManufacture from fibres
5602 Felt, whether or not impregnated,
coated, covered or laminated:
— printed or dyed Manufacture from fibres
or
Printing or dyeing of unbleached or prebleached
felt, accompanied by preparatory or finishing
operations (
1)(2)
— Impregnated, coated, covered or
laminatedImpregnation, coating, covering or laminating of
non-wovens, unbleached (3)
— other Manufacture from fibres
5603 Non-wovens, whether or not impreg-
nated, coated, covered or laminated:
— printed or dyed Manufacture from fibres
orPrinting or dyeing of unbleached or prebleached
non-wovens, accompanied by preparatory orfinishing operations (
1)(2)
— impregnated, coated, covered or
laminatedImpregnation, coating, covering or laminating of
non-wovens, unbleached (3)
— other Manufacture from fibres
5604 Rubber thread and cord, textile covered,
textile yarn and strip, and the likefalling within CN codes 5404 or 5405,
impregnated, coated, covered or
sheathed with rubber or plastics:
— rubber thread and cord, textile
coveredManufacture from rubber thread or cord, not
textile covered
— other Impregnation, coating, covering or sheathing of
textile yarn and strip and the like, unbleached
5607 Twine cordage, rope and cables,
whether or not plaited or braided andwhether or not impregnated, coated,covered or sheathed with rubber or
plasticsManufacture from fibres, coir yarn, synthetic or
artificial filament yarn or monofilament
5609 Articles of yarn, strip or the like falling
within CN codes 5404 or 5405, twine,cordage, rope or cables, not elsewherespecified or includedManufacture from fibres, coir yarn, synthetic or
artificial filament yarn or monofilament
5704 Carpets and other textile floor cover-
ings, of felt, not tufted or flocked,whether or not made upManufacture from fibres
Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries, trimmings;
embroidery:
— embroidery in the piece, in strips
or in motifs (CN code 5810)Manufacture in which the value of the materials
used does not exceed 50 % of the ex-works priceof the product!
B1993R2454 — EN — 01.01.1999 — 001.001 — 333
(1) (2) (3)
Chapter 58
(con’t)— printed or dyed Manufacture from yarn
orPrinting or dyeing of unbleached or prebleached
fabrics, felt or non-wovens, accompanied bypreparatory or finishing operations (
1)(2)
— impregnated, coated or covered Manufacture from unbleached fabrics, felt or
non-wovens
— other Manufacture from yarn
5901 Textile fabrics coated with gum or
amylaceous substances, of a kind usedfor the outer covers of books or the like;
tracing cloth; prepared painting canvas,
buckram and similar stiffened textilefabrics of a kind for hat foundationsManufacture from unbleached fabrics
5902 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayonManufacture from yarn
5903 Tex tile fabrics, impregnated, coated,
covered or laminated with plastics,other than those falling within CN code5902Manufacture from unbleached fabrics
or
Printing or dyeing of unbleached or prebleached
fabrics, accompanied by praparatory (SIC! pre-
paratory) or finishing operations (
1)(2)
5904 Linoleum, whether or not cut to shape;
floor coverings consisting of a coatingor covering applied on a textile backing,whether or not cut to shapeManufacture from unbleached fabrics, felt or
non-wovens
5905 Textile wall coverings Manufacture from unbleached fabrics
or
Printing or dyeing of unbleached or prebleached
fabrics, accompanied by preparatory or finishing
operations (
1)(2)
5906 Rubberized textile fabrics, other than
those falling within CN code 5902Manufacture from bleached knitted or crocheted
fabrics, or from other unbleached fabrics
5907 Textile fabrics otherwise impregnated,
coated or covered; painted canvas being
theatrical scenery, studio backcloths or
the likeManufacture from unbleached fabrics
or
Printing or dyeing of unbleached or prebleached
fabrics, accompanied by preparatory or finishingoperations (
1)(2)
5908 Textile wicks, woven, plaited or knitted,
for lamps, stoves, lighters, candles and
the like; incandescent gas mantles andtubular knitted gas mantle fabric there-for, whether or not impregnatedManufacture from yarn
5909 Textile hosepiping and similar textile
tubing with or without lining, amour or
accessories of other materialsManufacture from yarn or fibres
5910 Transmission or conveyor belts or belt-
ing, of textile material, whether or notreinforced with metal or other materialManufacture from yarn of fibres
5911 Textile products and articles, for tech-
nical uses, specified in Note 7 toChapter 59 of the contained nomencla-ture:!
B1993R2454 — EN — 01.01.1999 — 001.001 — 334
(1) (2) (3)
5911 (con’t) — polishing discs or rings other than
of feltManufacture from yarn, waste fabrics or rags
falling within CN code 6310
— other Manufacture from yarn or fibres
Chapter 60 Knitted or crocheted fabrics:
— printed or dyed Manufacture from yarn
orPrinting or dyeing of unbleached or prebleached
fabrics, accompanied by preparatory or finishingoperations (
1)(2)
— other Manufacture from yarn
Chapter 61 Articles of apparel and clothing acces-
sories, knitted or crocheted:
— obtained by sewing together or
otherwise assembling, two or more
pieces of knitted or crocheted
fabric which have been either cutto form or obtained directly toformComplete making up (
4)
— other Manufacture from yarn
ex Chapter 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted, exceptthose falling within CN codes 6213 and6214 for which the rules are set outbelow:
— finished or complete Complete making up (
4)
— unfinished or incomplete Manufacture from yarn
6213 and
6214Handkerchiefs, shawls, scarves, muf-
flers, mantillas, veils and the like:
— embroidered Manufacture from yarn
or
Manufacture from unembroidered fabric, pro-
vided the value of the unembroidered fabric useddoes not exceed 40 % of the ex-works price of the
product
— other Manufacture from yarn
6301 to
ex 6306Blankets and travelling rugs; bed linen,
table linen, toilet linen and kitchen
linen; curtains (including drapes) and
interior blinds; curtain and bed va-lances; other furnishing articles (ex-cluding those falling within CN code9494); sacks and bags of a kind used forthe packing of goods; tarpaulins,awnings, and camping goods:
— of felt or non-wovens:
— not impregnated, coated, covered
or laminatedManufacture from fibres
— impregnated, coated, covered or
laminatedImpregnation, coating, covering or laminating of
felt or non-wovens, unbleached (
4)
— other:— knitted or crocheted
— unembroidered Complete making up (
5) (SIC! (4))!B1993R2454 — EN — 01.01.1999 — 001.001 — 335
(1) (2) (3)
6301 to
ex 6306 (con’t)— embroidered Complete making up (5) (SIC! (4))
orManufacture from unembroidered knitted or
crocheted fabric provided the value of theunembroidered knitted or crocheted fabric useddoes not exceed 40 % of the ex-works price of theproduct
— not knitted or crocheted:
— unembroidered Manufacture from yarn— embroidered or
Manufacture from unembroidered fabric pro-
vided the value of the unembroidered fabric useddoes not exceed 40 % of the ex-works price of theproduct
6307 Other made up textile articles (includ-
ing dress patterns), except for fans andhand screens, nonmechanical, framesand handles therefore and parts of suchframes and handles:
— floor cloths, dish cloths, dusters
and the likeManufacture from yarn
— other Manufacture in which the value of the materials
used does not exceed 40 % of the ex-works price
of the product
6308 Sets consisting of woven fabric and
yarn, whether or not with accessories,for making up into rugs, tapestries,embroidered table cloths or serviettesor similar textile articles, put up in
packings for retail saleIncorporation in a set in which the total value of
all the non-originating articles incorporated doesnot exceed 25 % of the ex-works price of the set
(
1)See introductory note 7.1 in Annex 9.
(2)However, to be regarded as a working or processing conferring origin, thermoprinting has to be accompanied by
printing of the transfer paper.
(3)See introductory note 7.3 in Annex 9.
(4)See introductory note 7.2 in Annex 9.!B1993R2454 — EN — 01.01.1999 — 001.001 — 336
ANNEX 11
LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFERRING
ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE CARRIED OUT
ON NON-ORIGINATING MATERIALS
Products other than textiles and textile articles falling within Section XI
CN code Description of productsWorking or processing carried out on non-originating
materials that confers the status of originating products
(1) (2) (3)
0201 Meat of bovine animals, fresh or chilled Slaughter, preceded by a fattening period of at
least three months (1)
0202 Meat of bovine animals, frozen Slaughter, preceded by a fattening period of at
least three months (1)
0203 Meat of swine, fresh, chilled or frozen Slaughter, preceded by a fattening period of at
least two months (1)
0204 Meat of sheep or goats, fresh, chilled or
frozenSlaughter, preceded by a fattening period of at
least two months (1)
0205 Meat of horses, asses, mules or hinnies,
fresh, chilled or frozenSlaughter, preceded by a fattening period of at
least three months (1)
0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules orhinnies, fresh, chilled or frozenSlaughter, preceded by a fattening period of at
least three months, or two months in the case ofswine, sheep or goats (
1)
ex 0408 Birds’ eggs, not in shell, dried, and egg
yolks, driedDrying (after breaking and separation, where
appropriate) of:
— birds’ eggs, in shell, fresh or preserved,
falling within CN code ex 0407
— birds’ eggs, not in shell, other than dried,
falling within CN code ex 0408
— egg whites, other than dried, falling within
CN code ex 0408
ex 1404 Cotton linters, bleaches Manufacture from raw cotton, the value of which
does not exceed 50 % of the ex-works price of theproduct!
B1993R2454 — EN — 01.01.1999 — 001.001 — 337
CN code Description of productsWorking or processing carried out on non-originating
materials that does not confer the status of originating
products
(1) (2) (3)
ex 2009 Grape juice, unfermented and not con-
taining added spirit, whether or not
containing added sugar or other sweet-
ening matterManufacture from grape must
ex 2204 Wine of fresh grapes intended for the
preparation of vermouth containingadded must of fresh grapes, concen-
trated or not, or alcoholManufacture from wine of fresh grapes
CN code Description of productsProcess or operation carried out on non-originating
materials that confers the status of originating products
(1) (2) (3)
ex 2205 Vermouth Manufacture from wine of fresh grapes contain-
ing must of fresh grapes, concentrated or not, oralcohol, falling within CN code 2204
ex 3401 Felt and non-wovens, impregnated,
coated or covered with soap or deter-
gentManufacture from felt or non-wovens (
1)(2)(3)
ex 3405 Felt and non-wovens, impregnated,
coated or covered with polishes andcreams, for footwear, furniture, floors,coachwork, glass or metal, scouringpastes and powders and similar prepara-
tionsManufacture from felt or non-wovens
ex 3502 Dried egg albumin Drying (after breaking and separation, where
appropriate) of:
— birds’ eggs, in shell, fresh or preserved,
falling within CN code ex 0407
— birds’ eggs, not in shell, other than dried,
falling within CN code ex 0408 or
— egg whites, other than dried, falling within
CN code ex 3502
ex 4203 Articles of apparel of leather or of
composition leatherSewing or assembly of two or more pieces of
leather or of composition leather
ex 4910 Ceramic calendars of any kind, printed,
including calendar clocks, decoratedDecoration of the ceramic article concerned,
provided this decoration has resulted in the
classification of the products obtained in a tariff
heading other than that covering the productsuses
6401 to
6405Footwear Manufacture from materials of any heading
except for assemblies of uppers affixed to inner
soles or to other sole components falling within
CN code 6406
ex 6911 to
ex 6913Ceramic tableware, kitchenware, other
houshold (SIC! household) articles andtoilet articles; statuettes and otherornamental ceramic articles; decoratedDecoration of the ceramic article concerned,
provided this decoration has resulted in theclassification of the products obtained in a tariffheading other than that covering the products
used
ex 7117 Ceramic imitation jewellery, decorated Decoration of the ceramic article concerned,
provided this decoration has resulted in theclassification of the products obtained in a tariffheading other than that covering the products
used
ex 8482 Ball, roller or needle roller bearings,
assembled (
2)Assembly preceded by heat treatment, grinding
and polishing of the inner and outer rings!B1993R2454 — EN — 01.01.1999 — 001.001 — 338
(1) (2) (3)
ex 8520 Magnetic tape recorders, whether or not
incorporating a sound reproducing de-
viceManufacture where the increase in value acquired
as a result of assembly operations and, if
applicable, the incorporation of parts originating
in the country of assembly represents at least45 % of the ex-works price of the product
When the 45 % rule is not met, the apparatus
shall be treated as originating in the country oforigin of parts whose ex-works price representsmore than 35 % of the ex-works price of theapparatus
When the 35 % rule is met in two countries, the
apparatus shall be treated as originating in thecountry of origin of the parts representing thegreater percentage value
ex 8523 20 90 Unrecorded 3.5 @magnetic micro disk-
ettes, whether or not pre-formatted andwith or without an analogue signal forthe purposes of checking the quality of
the disk’ s coating recorded on itAssembly of the diskette (including insertion of
the magnetic disk and assembly of the shells)plus manufacture of:
either the magnetic disk (including polishing) or
the upper and lower shells.
If neither the disk nor upper and lower shells are
manufactured in the country where assembly ofthe diskette takes place, the diskettes shall havethe origin of the country where the componentsrepresenting the highest percentage of the ex-works price originated. Assembly of the diskette(including insertion of the magnetic disk and
assembly of the shells) and packing alone shall
not confer origin.
ex 8527 Reception apparatus for radio-broad-
casting, whether or not combined in
the same housing with sound recording
or reproducing apparatus or a clockManufacture where the increase in value acquired
as a result of assembly operations and, ifapplicable, the incorporation of parts originatingin the country of assembly represents at least
45 % of the ex-works price of the products
When the 45 % rule is not met, the apparatus
shall be treated as originating in the country of
origin of parts whose ex-works price represents
more than 35 % of the ex-works price of theapparatus
When the 35 % rule is met in two countries, the
apparatus shall be treated as originating in thecountry of origin of the parts representing thegreater percentage value (
1)(2)(3)
ex 8528 Television receivers, (excluding video-
tuners, television projection equipment
and video monitors), whether or notcombined, in the same housing, withradio-broadcast receivers or sound re-cording or reproducing apparatus, butnot with videorecording or reproducing
apparatusManufacture where the increase in value acquired
as a result of assembly operations and, if
applicable the incorporation of parts originatingin the country of assembly represents at least45 % of the ex-works price of the products
When the 45 % rule is not met, the apparatus
shall be treated as originating in the country oforigin of parts whose ex-works price representsmore than 35 % of the ex-works price of theapparatus
When the 35 % rule is met in two countries, the
apparatus shall be treated as originating in the
country of origin of parts representing the greater
percentage value
ex 8542 Integrated circuits The operation of diffusion (where integrated
circuits are formed on a semi-conductor substrateby the selective introduction of an appropriatedopant)!
B
!M10
!B1993R2454 — EN — 01.01.1999 — 001.001 — 339
CN code Description of productsWorking or processing carried out on non-originating
materials that does not confer the status of originating
products
(1) (2) (3)
ex 9009 Photocopying apparatus incorporating
an optical system or of the contact typeAssembly of photocopying apparatus accompa-
nied by the manufacture of the harness, drum,rollers, side plates, roller bearings, screws andnuts
CN code Description of productsProcess or operation carried out on non-originating
materials that confers the status of originating products
(1) (2) (3)
ex 9113 Watch straps, watch bands and watch
bracelets, and parts thereof, of textilesManufacture in which the value of the materials
used does not exceed 40 % of the ex-works priceof the product
ex 9401 and
ex 9403Ceramic seats (other than those falling
within CN code 9402) whether or notconvertible into beds and other furni-ture, and parts thereof, decoratedDecoration of the ceramic article concerned,
provided this decoration has resulted in theclassification of the products obtained in a tariffheading other than that covering the productsused
ex 9405 Ceramic lamps and ceramic lighting
fittings, including searchlights and spot-lights and parts thereof, not elsewherespecified or included decorated; illumi-nated ceramic signs, name-plates andthe like, having a permanently fixed
light source, and parts thereof, not
elsewhere specified or included deco-ratedDecoration of the ceramic article concerend
(SIC! concerned), provided this decoration hasresulted in the classification of the productobtained in a tariff heading other than thatcovering the products used
(
1)Where these conditions are not met, the meat (offal) shall be considered as originating in the country where the animals
from which they where obtained were fattened or reared for the longest period.
(2)The term ‘assembled’ includes partially assembled but excludes parts in their unassembled state.!B1993R2454 — EN — 01.01.1999 — 001.001 — 340
ANNEX 12
!B1993R2454 — EN — 01.01.1999 — 001.001 — 341
!B1993R2454 — EN — 01.01.1999 — 001.001 — 342
!B1993R2454 — EN — 01.01.1999 — 001.001 — 343
!B1993R2454 — EN — 01.01.1999 — 001.001 — 344
ANNEX 13
!B1993R2454 — EN — 01.01.1999 — 001.001 — 345
ANNEX 14
INTRODUCTORY NOTES APPL YING TO THE THREE PREFERENTIAL
REGIMES
FOREWORD
Except where otherwise specified, these Notes apply to the three preferential
regimes.
These notes shall apply, where appropriate, to all products manufactured using non-
originating materials, even if they are not subject to specific conditions contained in thelists in Annexes 15, 19 and 20 and are simply subject to the change of heading rule setout in"
M10 Article 69 (1) and 100 (1) 3.
Note 1
1.1. The lists in Annexes 15, 19 and 20 contain some products which do not benefit
from tariff preferences but which may be used in the manufacture of productswhich do benefit.
1.2. The first two columns in the list describe the product obtained. The first column
gives the heading number or chapter number used in the Harmonized System andthe second column gives the description of goods used in that system for thatheading or chapter. For each entry in the first two columns a rule is specified in
column 3. Where, in some cases, the entry in the first column is preceded by an
‘ex’, this signifies that the rule in column 3 applies only to the part of that headingor chapter as described in column 2.
1.3. Where several heading numbers are grouped together in column 1 or a chapter
number is given and the description of products in column 2 is therefore given ingeneral terms, the adjacent rule in column 3 applies to all products which, underthe Harmonized System, are classified in headings of the chapter or in any of the
headings grouped together in column 1.
1.4. Where there are different rules in the list applying to different products within a
heading, each indent contains the description of that part of the heading covered bythe adjacent rule in column 3.
Note 2
2.1. In the case of any heading not in the list or any part of a heading that is not in the
list, the ‘change of heading’ rule set out in "
M10 Articles 69 (1) and 100 (1) 3
applies. If a ‘change of heading’ condition applies to any entry in the list, then it is
contained in the rule in column 3.
2.2. The working or processing required by a rule in column 3 has to be carried out only
in relation to the non-originating materials used. The restrictions contained in arule in column 3 likewise apply only to the non-originating materials used.
2.3. Where a rule states that ‘materials of any heading’ may be used, materials of the
same heading as the product may also be used, subject, however, to any specificlimitations which may also be contained in the rule. However, the expression
‘manufacture from materials of any heading, including other materials of heading
No …’ means that only materials classified in the same heading as the product of adifferent description than that of the product as given in column 2 of the list may beused.
2.4. If a product made from non-originating materials which has acquired originating
status during manufacture by virtue of the change of heading rule or its own listrule, is used as a material in the process of manufacture of another product, then
the rule applicable to the product in which it is incorporated does not apply to it.
For example:An engine of heading No 8407, for which the rule states that the value of the non-
originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of headingNo 7224.
If this forging has been forged in the country concerned from a non-originating
ingot then the forging has already acquired origin by virtue of the rule for heading
No ex 7224 in the list. It can then count as originating in the value calculation for
the engine regardless of whether it was produced in the same factory or another.The value of the non-originating ingot is thus not taken into account when addingup the value of the non-originating material used.!
M51993R2454 — EN — 01.01.1999 — 001.001 — 346
2.5. Even if the change of heading rule or the other rules contained in the list are
satisfied, a product shall not acquire originating status if the processing carried outtaken as a whole, is insufficient "
M10 within the meaning of Articles 70 and 101
3.
2.6. The unit of qualification for the application of the origin rules shall be the
particular product which is considered as the basic unit when determiningclassification using the nomenclature of the Harmonized System. In the case ofsets of products which are classified by virtue of General Rule 3 for theinterpretation of the Harmonized System, the unit of qualification shall bedetermined in respect of each item in the set: this provision is equally applicable tosets of headings No 6308, 8206 and 9605.
Accordingly, it follows that:
— when a product composed of a group or assembly of articles is classified
under the terms of the Harmonized System in a single heading, the whole
constitutes the unit of qualification,
— when a consignment consists of a number of identical products classified
under the same heading of the Harmonized System, each product must betaken individually when applying the origin rules,
— where, under General Rule 5 of the Harmonized System, packing is included
with the product for classification purposes, it shall be included for thepurposes of determining origin.
Note 3
3.1. The rule in the list represents the minimum amount of working or processing
required and the carrying out of more working or processing also confersoriginating status; conversely, the carrying out of less working or processingcannot confer origin. Thus if a rule says that non-originating material at a certain
level of manufacture may be used, the use of such material at an earlier stage of
manufacture is allowed and the use of such material at a later stage is not.
3.2. When a rule in the list specifies that a product may be manufactured from more
than one material, this means that any one or more materials may be used. It doesnot require that all be used.
For example:
The rule for fabrics says that natural fibres may be used and that chemical
materials, among other materials, may also be used. This does not mean that bothhave to be used; one can use one or the other or both.
If, however, a restriction applies to one material and other restrictions apply to
other materials in the same rule, then the restrictions only apply to the materialsactually used.
For example:
The rule for sewing machines specifies that both the thread tension mechanism
used and the zigzag mechanism used must originate; these two restrictions onlyapply if the mechanisms concerned are actually incorporated into the sewingmachine.
3.3. When a rule in the list specifies that a product must be manufactured from a
particular material, the condition obviously does not prevent the use of othermaterials which, because of their inherent nature, cannot satisfy the rule.
For example:
If a rule specifically excludes the use of cereals or their derivatives this would not
prevent the use of mineral salts, chemicals and other additives which are notproduced from cereals.
For example:
In the case of an article made from non-woven materials, if the use of only non-
originating yarn is allowed for this class of article, it is not possible to start fromnon-woven cloth — even if non-woven cloths cannot normally be made from yarn.In such cases, the starting material would normally be at the stage before yarn —that is the fibre stage.
See also Note 6.2. in relation to textiles.
3.4. If in a rule the list two or more percentages are given for the maximun (SIC!
maximum) value of non-originating materials that can be used, then these
percentages may not be added together. The maximum value of all the non-
originating materials used may never exceed the highest of the percentages given.Furthermore, the individual percentage must not be exceeded in relation to theparticular materials they apply to.!
M51993R2454 — EN — 01.01.1999 — 001.001 — 347
Note 4
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or
synthetic fibres and is restricted to the stages before spinning takes place,including waste, and, unless otherwise specified, the term ‘natural fibres’ includesfibres that have been carded, combed or otherwise processed but not spun.
4.2. The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading
No 5002 and 5003 as well as the wood fibres, fine or coarse animal hair ofheadings No 5101 to 5105, the cotton fibres of headings No 5201 to 5203 and theother vegetable fibres of headings No 5301 to 5305.
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are
used in the list to describe the materials not classified in chapters 50 to 63, which
can be used to manufacture artifical (SIC! artificial), synthetic or paper fibres or
yarns.
4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or
artificial filament tow, staple fibres or waste, of headings No 5501 to 5507.
Note 5 ("
M10 Territories of the West Bank and the Gaza Strip 3and beneficiary
Republics)
5.1. In the case of the products classified within those headings in the list to which a
reference is made to this Note, the conditions set out in column 3 of the list shallnot be applied to any basic textile materials used in their manufacture which, takentogether, represent 10 % or less of the total weight of all the basic textile materialsused (but see also Notes 5.3 and 5.4 below).
5.2. However, this tolerance may only be applied to mixed products which have been
made from two or more basic textile materials.
The following are the basic textile materials:— silk,
— wool,
— coarse animal hair,— fine animal hair,— horsehair,— cotton,
— paper-making materials and paper,
— flax,— true hemp,— jute and other textile bast fibres,
— sisal and other textile fibres of the genus Agave,
— coconut, abaca, ramie and other vegetable textile fibres,— synthetic man-made filaments,— artificial man-made filaments,— synthetic man-made staple fibres,
— artificial man-made staple fibres.
For example:A yarn of heading No 5205 made from cotton fibres of heading No 5203 and
synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which requiremanufacture from chemical materials or textile pulp) may be used up to a weight of10 % of the yarn.
For example:A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107
and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Thereforesynthetic yarn which does not satisfy the origin rules (which require manufacturefrom chemical materials or textile pulp) or woollen yarn that does not satisfy the
origin rules (which require manufacture from natural fibres, not carded or combed
or otherwise prepared for spinning) or a combination of the two may be used up toa weight of 10 % of the fabric.!
M51993R2454 — EN — 01.01.1999 — 001.001 — 348
For example:
Tufted textile fabric of heading No 5802 made from cotton yarn of heading
No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cottonfabric is itself a mixed fabric being made from yarns classified in two separate
headings or if the cotton yarns used are themselves mixtures.
For example:If the tufted textile fabric concerned had been made from cotton yarn of heading
No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns usedare two separate basic textile materials and the tufted textile fabric is accordingly amixed product.
For example:
A carpet with tufts made from both artificial yarns and cotton yarns and with a jute
backing is a mixed product because three basic textile materials are used. Thus,any non-originating materials that are at a later stage of manufacture than the ruleallows may be used, provided their total weight taken together does not exceed
10 % of the weight of the textile materials in the carpet. Thus, both the jute backing
and/or the artificial yarns could be imported at that stage of manufacture, providedthe weight conditions are met.
5.3. In the case of fabrics incorporating ‘yarn made of polyurethane segmented with
flexible segments of polyether whether or not gimped’ this tolerance is 20 % inrespect of this yarn.
5.4. In the case of fabrics incorporating strip consisting of a core of aluminium foil or
of a core of plastic film whether or not coated with aluminium powder, of a widthnot exceeding 5 mm, sandwiched by means of an adhesive between two films ofplastic film, this tolerance is 30 % in respect of this strip.
Note 6
"
M10 Territories of the West Bank and the Gaza Strip 3and beneficiary
Republics
6.1. In the case of those textile products which are marked in the list by a footnote
referring to this note, textile materials with the exception of linings and interlinings
which do not satisfy the rule set out in the list in column 3 for the made up
products concerned may be used provided that they are classified in a headingother than that of the product and that their value does not exceed 8 % of the exworks price of the product.
GSP,"
M10 Territories of the West Bank and the Gaza Strip 3and beneficiary
Republics
6.2. Materials which are not classified within Chapters 50 to 63 may be used freely,
whether or not they contain textiles.
Example:If a rule in the list provides that for a particular textile item, such as trousers, yarn
must be used, this does not prevent the use of metal items, such as buttons, because
buttons are not classified within Chapters 50 to 63. For the same reason, it does notprevent the use of slide-fasteners even though slide-fasteners normally containtextiles.
6.3. Where a percentage rule applies, the value of materials which are not classified
within Chapters 50 to 63 must be taken into account when calculating the value of
the non-originating materials incorporated.
6.4. Labels, badges and logos made of textile fabrics do not have to satisfy the
conditions set out in column 3 when they are incorporated into a product faling(SIC! falling) under section XI of the Harmonized System.
Note 7
7.1. For the purposes of headings No 2707, 2713 to 2715, ex 2901, ex 2902 and
ex 3403, the ‘specific processes’ are the following:
(a) vacuum distillation;(b) redistillation by a very thorough fractionation process (
1);!M5
(1) See additional explanatory note 4 (b) to Chapter 27 of the combined nomenclature.1993R2454 — EN — 01.01.1999 — 001.001 — 349
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;(f) the process comprising all the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralizationwith alkaline agents; decolorization and purification with naturally activeearth, activated earth, activated charcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization.
7.2. For the purposes of headings No 2710, 2711 and 2712, the ‘specific processes’ are
the following:
(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralizationwith alkaline agents; decolorization and purification with naturally activeearth, activated earth, activated charcoal or bauxite;
(g) polymerization;(h) alkylation;
(i) isomerization;
(k) (in respect of heavy oils falling within heading No ex 2710 only)
desulphurization with hydrogen resulting in a reduction of at least 85 % ofthe sulphur content of the products processed (ASTM D 1266-59 T method);
(l) (in respect of products falling within heading No 2710 only) deparaffining by
a process other than filtering;
(m) (in respect of heavy oils falling within heading No ex 2710 only) treatment
with hydrogen at a pressure of more than 20 bar and a temperature of morethan 250 °C with the use of a catalyst, other than to effect desulphurization,when the hydrogen constitutes an active element in a chemical reaction. Thefurther treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve
colour or stability shall not, however, be deemed to be a specific process;
(n) (in respect of fuel oils falling within heading No 2710 only) atmospheric
distillation, on condition that less then 30 % of these products distils, by
volume, including losses, at 300 °C by the ASTM D 86 method;
(o) (in respect of heavy oils other than gas oils and fuel oils falling within heading
No ex 2710 only) treatment by means of a high-frequency electrical brush-
discharge.
7.3. For the purpose of headings No ex 2707, 2713 to 2715, ex 2901, ex 2902 and
ex 3403, simple operations such as cleaning, decanting, desalting, water
separation, filtering, colouring, marketing obtaining a sulphur content as a result
of mixing products with different sulphur contents, any combination of theseoperations do not confer origin.!
M51993R2454 — EN — 01.01.1999 — 001.001 — 350
ANNEX 15
LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING
MATERIALS IN ORDER THAT THE FINAL PRODUCTS MAY OBTAIN ORIGINATING STATUS
(GSP)
HS heading DescriptionWorking or processing carried out on non-originating
materials that confers originating status
(1) (2) (3)
0201 Meat of bovine animals, fresh or chilled Manufacture from materials of any heading
except meat of bovine animals, frozen of heading
No 0202
0202 Meat of bovine animals, frozen Manufacture from materials of any heading
except meat of bovine animals, fresh or chilledof heading No 0201
0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozenManufacture from materials of any heading
except carcases of heading Nos 0201 to 0205
0210 Meat and edible meat offal, salted, in
brine, dried or smoked; edible floursand meals of meat or meat offal:Manufacture from materials of any heading
except meat and offal of heading Nos 0201 to0206 and 0208 or poultry liver of heading
No 0207
0302 to
0305Fish, other than live fish Manufacture in which all the materials of Chapter
3 used must already be originating
ex 0405
0406Dairy products, excluding dairy spreads
of a fat content, by weight, of 39 % or
more, but less than 75 %Manufacture from materials of any heading
except milk or cream of heading No 0401 or 0402
0403 Buttermilk, curdled milk and cream,
yoghurt, kephir and other fermented oracidified milk and cream, whether or
not concentrated or containing added
sugar or other sweetening matter orflavoured or containing added fruit, orcocoaManufacture in which:
— all the materials of Chapter 4 used must be
wholly obtained;
— any fruit juice of heading No 2009 or
sucrose used must be originating, and
— the value of any materials of Chapter 18
used does not exceed 40 % of the ex-works
price of the product
0408 Birds’ eggs, not in shell, and egg yolks,
fresh, dried, cooked by steaming or byboiling in water, moulded, frozen orotherwise preserved, whether or not
containing added sugar or other sweet-
ening matterManufacture from materials of any heading
except birds’ eggs of heading No 0407
ex 0506 Bones and horn-cores, unworked Manufacture in which all the materials of Chapter
2 used must already be originating
0710 to
0713Edible vegetables, frozen or dried,
provisionally preserved, except forheading Nos ex 0710 and ex 0711, forwhich the rules are set out belowManufacture in which all the vegetable materials
used must already be originating
ex 0710 Sweet corn (uncooked or cooked by
steaming or boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 0711 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn
0811 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen,whether or not containing added sugar
or other sweetening matter:
— Other Manufacture in which all the fruit or nuts used
must already be originating
— Containing added sugar Manufacture in which all the materials used must
already be originating!
M101993R2454 — EN — 01.01.1999 — 001.001 — 351
(1) (2) (3)
0812 Fruit and nuts provisionally preserved
(for example, by sulphur dioxide gas, in
brine, in sulphur water or in other
preservative solutions), but unsuitablein that state for immediate consumptionManufacture in which all the fruit or nuts used
must already be originating
0813 Fruit, dried, other than that of heading
Nos 0801 to 0806; mixtures of nuts or
dried fruits of this ChapterManufacture in which all the fruit or nuts used
must already be originating
0814 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried orprovisionally preserved in brine, insulphur water or in other preservativesolutionsManufacture in which all the fruit or nuts used
must already be originating
ex Chapter 11 Products of the milling industry; malt;
starches; inulin; wheat gluten; exceptfor No ex 1106 for which the rule is setout belowManufacture in which all the cereals, edible
vegetables, roots and tubers of heading No 0714or fruit used must be already originating
ex 1106 Flour, meal and powder of the dried,
shelled leguminous vegetables of head-ing No 0713Drying and milling of leguminous vegetables of
heading No 0708
1301 Lac; natural gums, resins, gum-resins
and, oleoresins (for example balsams)Manufacture in which the value of any materials
of heading No 1301 used may not exceed 50 % ofthe ex-works price of the product
ex 1302 — Vanilla oleoresin Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works price
of the product
1501 Pig fat (including lard) and poultry fat,
other than that of heading Nos 0209 or1503:
— Fats from bones or waste Manufacture from materials of any heading
except those of heading Nos 0203, 0206 or0207 or bones of heading No 0506
— Other Manufacture from meat or edible offal of swine
of heading No 0203 or 0206 or of meat and edibleoffal or poultry of heading No 0207
1502 Fats of bovine animals, sheep or goats,
other than those of heading No 1503
— Fats from bones or waste Manufacture from materials of any heading
except those of heading Nos 0201, 0202, 0204
or 0206 or bones of heading No 0506
— Other Manufacture in which all the animal materials of
Chapter 2 used must already be originating
1504 Fats and oils and their fractions, of fish
or marine mammals, whether or not
refined, but not chemically modified:
— Solid fractions Manufacture from materials of any heading
including other materials of heading No 1504
— Other Manufacture in which all the animal materials of
Chapters 2 and 3 used must already be originat-
ing
ex 1505 Refined lanolin Manufacture from crude wool grease of heading
No 1505
1506 Other animal fats and oils and their
fractions, whether or not refined, butnot chemically modified:!
M101993R2454 — EN — 01.01.1999 — 001.001 — 352
(1) (2) (3)
1506 (con’t) — Solid fractions Manufacture from materials of any heading
including other materials of heading No 1506
— Other Manufacture in which all the animal materials of
Chapter 2 used must already be originating
ex 1507 to
1515Fixed vegetable oils and their fractions,
whether or not refined, but not chemi-
cally modified:
— Solid fractions, except for that of
jojoba oilManufacture from other materials of heading
Nos 1507 to 1515
— Other, except for:
— Tung oil, oiticica oils, myrtle wax
and Japan waxManufacture in which all the vegetable materials
used must already be originating
— Those for technical or industrial
uses other than the manufacture offoodstuffs for human consumption
ex 1516 Animal or vegetable fats and oils and
their fractions re-esterified, whether ornot refined, but not further preparedManufacture in which all the animal and
vegetable materials used must already be origi-nating
ex 1517 Edible liquid mixtures of vegetable oils
of heading Nos 1507 to 1515Manufacture in which all the vegetable materials
used must already be originating
1601 Sausages and similar products, of meat,
meat offal or blood; food preparationsbased on these productsManufacture from animals of Chapter 1
1602 Other prepared or preserved meat, meat
offal or bloodManufacture from animals of Chapter 1
1603 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquaticinvertebratesManufacture from animals of Chapter 1. How-
ever, all fish, crustaceans, molluscs or otheraquatic invertebrates used must already beoriginating
1604 Prepared or preserved fish; caviar and
caviar substitutes prepared from fisheggsManufacture in which all the fish or fish eggs
used must already be originating
1605 Crustaceans; molluscs and other aquatic
invertebrates, prepared or preservedManufacture in which all the crustaceans,
molluscs or other aquatic invertebrates used must
already be originating
ex 1701 Cane or beet sugar and chemically pure
sucrose, in solid form, flavoured orcolouredManufacture from materials not classified within
the same heading as the product. However, allflavouring or colouring material used mustalready be originating
1702 Other sugars, including chemically pure
lactose, maltose, glucose and fructose,in solid form; sugar syrups not contain-ing added flavouring or colouringmatter; artificial honey, whether or notmixed with natural honey; caramel:
— Chemically pure maltose and fruc-
toseManufacture from materials of any heading
including other materials of heading No 1702
— Other Manufacture in which all the materials used must
already be originating
ex 1703 Molasses resulting from the extraction
of sugar, flavoured or colouredManufacture from materials not classified within
the same heading as the product. However, allflavouring or colouring material used mustalready be originating
1704 Sugar confectionery (including white
chocolate), not containing cocoaManufacture from materials not classified within
Chapter 17. However, all flavouring or colouringmaterial used must already be originating!
M101993R2454 — EN — 01.01.1999 — 001.001 — 353
(1) (2) (3)
1804 Cocoa butter, fat and oil Manufacture in which all cocoa beans used must
already be originating
1806 Chocolate and other food preparations
containing cocoaManufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials ofChapter 18 used does not exceed 40 % of the ex-works price of the product and all the sugar of
heading No 1701 used must already be originat-
ing
1901 Malt extract; food preparations of flour,
meal, starch or malt extract, not con-taining cocoa or containing less than40 %, by weight of cocoa calculated on
a totally defatted basis, not elsewhere
specified or included; food preparationsof goods of heading Nos 0401 to 0404,not containing cocoa or containing lessthan, 5 % by weight of cocoa calculatedon a totally defatted basis not elsewhere
specified or included:
— Malt extract Manufacture from cereals of Chapter 10— Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, sugar of heading No 1701 may
not be used
1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) orotherwise prepared, such as spaghetti,macaroni, noodles, lasagne, gnocchi,
ravioli, cannelloni; couscous, whether
or not preparedManufacture in which all the cereals (except
durum wheat), meat, meat offal, fish, crustaceansor molluscs used must already be originating
1903 Tapioca and substitutes therefor pre-
pared from starch, in the form of flakes,grains, pearls, siftings or in similarformsManufacture in which all the materials used must
already be originating
1904 Prepared foods obtained by the swelling
or roasting of cereals or cereal products(for example, cornflakes); cereals,(other than maize corn), in grain form,or in the form of flakes or other worked
grains (except flour and meal), pre-
cooked or otherwise prepared, not else-where specified or included
— Not containing cocoa Manufacture in which all the materials used must
already be originating
— Containing cocoa Manufacture from materials of any heading,
including other materials of heading No 1904,except sugar of heading No 1701, provided thevalue of any materials of Chapter 18 used doesnot exceed 40 % of the ex-works price of theproduct
1905 Bread, pastry, cakes, biscuits and other
bakers’ wares, whether or not contain-ing cocoa; communion wafers, emptycachets of a kind suitable for pharma-ceutical use, sealing wafers, rice paper
and similar productsManufacture from materials of any heading,
except those of Chapter 11
2001 Vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved byvinegar or acetic acidManufacture in which all the fruit, nuts or
vegetables used must already be originating
2002 Tomatoes prepared or preserved other-
wise than by vinegar or acetic acidManufacture in which all the tomatoes used must
already be originating!
M101993R2454 — EN — 01.01.1999 — 001.001 — 354
(1) (2) (3)
2003 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar or
acetic acidManufacture in which all the mushrooms or
truffles used must already be originating
2004 and
2005Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,frozen or not frozen, other than productsof heading No 2006Manufacture in which all the vegetables used
must already be originating
2006 Vegetables, fruit, nuts, fruit-peel and
other parts of plants, preserved by sugar(drained, glacé or crystallized)Manufacture in which all the vegetables, fruits,
nuts or other parts of plants and all sugars ofChapter 17 used must already be originating
2007 Jams, fruit jellies, marmalades, fruit or
nut purée and fruit or nut pastes, being
cooked preparations, whether or not
containing added sugar or other sweet-ening matterManufacture in which all the fruit or nuts and any
sugars of Chapter 17 used must already be
originating
2008 Fruit, nuts other edible parts of plants,
otherwise prepared or preserved,
whether or not containing added sugar
or other sweetening matter or spirit, notelsewhere specified or included:
— Fruit and nuts cooked otherwise
than by steaming or boiling inwater, not containing added sugar,
frozenManufacture in which all the fruit and nuts used
must already be originating
— Other Manufacture in which all the fruit, nuts, seeds
and other materials of Chapters 8 and 9 and allsugars or beverages, spirits and vinegars ofChapters 17 or 22 used must already be
originating
2009 Fruit juices (including grape must), and
vegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or other sweet-ening matterManufacture in which all the fruit, nuts or
vegetables of Chapters 7 and 8 and any sugarsof Chapter 17 used must already be originating
ex 2101 Roasted chicory and extracts, essences
and concentrates thereofManufacture in which all the chicory used must
already be originating
ex 2103 Sauces and preparations therefor; mixed
condiments and mixed seasoningsManufacture in which all the materials used are
classified within a heading other than that of the
product. However, mustard flour or meal or
prepared mustard may be used
ex 2103 — Prepared mustard Manufacture from mustard flour or meal
2104 Soups and broths and preparations
therefor; homogenized composite food
preparations:
— Soups and broths and preparations
thereforManufacture from materials of any heading
except prepared or preserved vegetables ofheading Nos 2002 to 2005
— Homogenized composite food pre-
parationsThe rule for the heading in which the product
would be classified in bulk shall apply
ex 2105 Ice cream and other edible ice, contain-
ing chocolateManufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials of
Chapter 18 used does not exceed 40 % of the ex-
works price of the product
ex 2106 Sugar syrups, flavoured or coloured Manufacture in which all the materials used must
already be originating
ex 2106 Compound alcoholic preparations, other
than those based on odoriferous sub-stances, of a kind used for the manu-facture of beveragesManufacture from materials of any heading
except grapes or any material derived fromgrapes!
M101993R2454 — EN — 01.01.1999 — 001.001 — 355
(1) (2) (3)
2201 Waters, including natural or artificial
mineral waters and aerated waters, not
containing added sugar or other sweet-
ening matter nor flavoured; ice andsnowManufacture in which all the water used must
already be originating
2202 Waters, including mineral waters and
aerated waters, containing added sugar
or other sweetening matter or flavoured,
and other non-alcoholic beverages, notincluding fruit or vegetable juices ofheading No 2009Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, all fruit juice used must
already be originating
ex 2204 Wine of fresh grapes, including fortified
wines, and grape must with the addition
of alcoholManufacture from other grape must
ex 2205
ex 2207
ex 2208 and
ex 2209The following, containing grape materi-
als:
— Vermouth and other wine of fresh
grapes flavoured with plants oraromatic substances;
— Ethyl alcohol and other spirits,
denatured or not; spirits, liqueursand other spirituous beverages;
— VinegarManufacture from materials of any heading
except grapes or any material derived fromgrapes
ex 2208 Whiskies of an alcoholic strength by
volume of less than 50 % volManufacture in which the value of any cereal
based spirits used does not exceed 15 % of theex-works price of the product
ex 2303 Residues from the manufacture of
starch from maize (excluding concen-trated steeping liqueurs), of a proteincontent, calculated on the dry product,exceeding 40 % by weightManufacture in which all the maize used must
already be originating
ex 2306 Oil cake and other solid residues
resulting from the extraction of oliveoil, containing more than 3 % of oliveoilManufacture in which all the olives used must
already be originating
2309 Preparations of a kind used in animal
feedingManufacture in which all the cereals, sugar or
molasses, meat or milk used must already be
originating
2402 Cigars, cheroots, cigarillos and cigar-
ettes, of tobacco or of tobacco sub-stitutesManufacture in which at least 70 % by weight of
the unmanufactured tobacco or tobacco refuse ofheading No 2401 used must already be origi-nating
ex 2403 Smoking tobacco Manufacture in which at least 70 % by weight of
the unmanufactured tobacco or tobacco refuse ofheading No 2401 used must already be origi-nating
ex 2504 Natural crystalline graphite, with en-
riched carbon content, purified and
groundEnriching of the carbon content, purifying and
grinding of crude crystalline graphite
ex 2515 Marble, merely cut by sawing or other-
wise into blocks or slabs of a rectan-gular (including square) shape, of a
thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 2516 Granite, porphyry, basalt, sandstone and
other monumental and building stone,merely cut by sawing or otherwise, intoblocks or slabs of a rectangular (includ-
ing square) shape, of a thickness not
exceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 2518 Calcined dolomite Calcination of dolomite not calcined!
M101993R2454 — EN — 01.01.1999 — 001.001 — 356
(1) (2) (3)
ex 2519 Crushed natural magnesium carbonate
(magnesite), in hermetically sealed con-
tainers, and magnesium oxide, whether
or note pure, other than fused magnesiaor dead burned (sintered) magnesiaManufacture in which all the materials used are
classified within a heading other than that of the
product. However, natural magnesium carbonate
(magnesite) may be used
ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 2524 Natural asbestos fibres Manufacture from asbestos concentrateex 2525 Mica powder Grinding of mica or mica wasteex 2530 Earth colours, calcined or powered Calcination or grinding of earth colours
ex 2707 Oils in which the weight of the aromatic
constituents exceeds that of the non-aromatic constituents, being oils similarto mineral oils obtained by distillationof high temperature coal tar, of which
more than 65 % by volume distils at a
temperature of up to 250 °C (includingmixtures of petroleum spirit and ben-zole), for use as power or heating fuelsOperations of refining and/or one or more
specific process(es) (
1)
or
Other operations in which all the materials used
are classified within a heading other than that of
the product. However, materials classified withinthe same heading may be used provided that theirvalue does not exceed 50 % of the ex-works priceof the product
ex 2709 Crude oils obtained from bituminous
mineralsDestructive distillation of bituminous materials
2710 to
2712Petroleum oils and oils obtained from
bituminous materials, other than crude;preparations not elsewhere specified orincluded, containing by weight 70 % or
more of petroleum oils or of oils
obtained from bituminous materials,these oils being the basic constituentsof the preparations
Petroleum gases and other gaseous
hydrocarbonsOperations of refining and/or one or more
specific process(es) (
1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that theirvalue does not exceed 50 % of the ex-works priceof the product
Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other
mineral waxes and similar productsobtained by synthesis or by otherprocesses, whether or not coloured
2713 to
2715Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of
oils obtained from bituminous materialsOperations of refining and/or one or more
specific process(es) (
1)
or
Bitumen and asphalt, natural; bitumi-
nous or oil shale and tar sands;asphaltites and asphaltic rocks
Bituminous mixtures based on natural
asphalt, on natural bitumen, on petro-leum bitumen, on mineral tar or onmineral tar pitchOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that theirvalue does not exceed 50 % of the ex-works priceof the product
ex Chapter 28 Inorganic chemicals; organic or inor-
ganic compounds of precious metals, of
rare-earth metals, of radioactive ele-
ments or of isotopes; except for headingNos ex 2811 and ex 2833 for which therules are set out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide
ex 2833 Aluminium sulphate Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 357
(1) (2) (3)
ex Chapter 29 Organic chemicals; except for heading
Nos ex 2901, ex 2902, ex 2905, 2915,
ex 2932, 2933 and 2934, for which the
position is set out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 2901 Acyclic hydrocarbons for use as power
or heating fuelsOperations of refining and/or one or more
specific process(es) (
1)
or
Other operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that their
value does not exceed 50 % of the ex-works price
of the product
ex 2902 Cyclanes and cyclenes (other than
azulenes), benzene, toluene, xylenes,for use as power or heating fuelsOperations of refining and/or one or more
specific process(es) (
1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used, provided that theirvalue does not exceed 50 % of the ex-works priceof the product
ex 2905 Metal alcoholates of alcohols of this
heading and of ethanol or glycerolManufacture from materials of any heading,
including other materials of heading No 2905.However, metal alcoholates of this heading maybe used, provided that their value does not exceed20 % of the ex-works price of the product
2915 Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxidesand peroxyacids; their halogenated,sulphonated, nitrated or nitrosated deri-vativesManufacture from materials of any heading.
However, the value of all the materials ofheadings Nos 2915 and 2916 used may notexceed 20 % of the ex-works price of the product
ex 2932 — Internal ethers and their haloge-
nated, sulphonated, nitrated ornitrosated derivativesManufacture from materials of any heading.
However, the value of all the materials of headingNo 2909 used may not exceed 20 % of the ex-works price of the product
— Cyclic acetals and internal hemi-
acetals and their halogenated, sul-
phonated, nitrated or nitrosatedderivativesManufacture from materials of any heading
2933 Heterocyclic compounds with nitrogen
heteroatom(s) onlyManufacture from materials of any heading.
However, the value of all the materials of
headings Nos 2932 and 2933 used may not
exceed 20 % of the ex-works price of the product
2934 Nucleic acids and their salts; other
heterocyclic compoundsManufacture from materials of any heading.
However, the value of all the materials ofheadings Nos 2932, 2933 and 2934 used maynot exceed 20% of the ex-works price of the
product
ex Chapter 30 Pharmaceutical pr oducts, except for
Nos 3002, 3003, 3004, 3005 andex 3006, for which the rules are setout belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that their
value does not exceed 20 % of the ex-works price
of the product
3002 Human blood; animal blood prepared
for therapeutic, prophylactic or diag-nostic uses; antisera and other bloodfractions and modified immunological
products, whether or not obtained by
means of biotechnological processes;vaccines, toxins, cultures of micro-organisms (excluding yeasts) and simi-lar products:!
M101993R2454 — EN — 01.01.1999 — 001.001 — 358
(1) (2) (3)
3002 (con’t) — Products consisting of two or more
constituents which have been
mixed together for therapeutic or
prophylactic uses or unmixed pro-ducts for these uses, put up inmeasured doses or in forms orpackings for retail saleManufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also be
used, provided that their value does not exceed20 % of the ex-works price of the product
— Other:
— Human blood Manufacture from materials of any heading,
including other materials of heading No 3002.The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Animal blood prepared for thera-
peutic or prophylacticManufacture from materials of any heading,
including other materials of heading No 3002.The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Blood fractions other than antisera,
haemoglobin and serum globulinManufacture from materials of any heading,
including other materials of heading No 3002.The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Haemoglobin, blood globulin and
serum globulinManufacture from materials of any heading,
including other materials of heading No 3002.The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Other Manufacture from materials of any heading,
including other materials of heading No 3002.The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
3003 and
3004Medicaments (excluding goods of head-
ing Nos 3002, 3005 or 3006)Manufacture from materials other than active
substances. However, materials of heading
Nos 3003 or 3004 may be used provided thattheir value, taken together, does not exceed 20 %of the ex works price of the product
3005 Wadding, gauze, bandages and similar
articles (for example, dressings, adhe-
sive plasters, poultices), impregnated orcoated with pharmaceutical substancesor put up in forms or packings for retailsale for medical, surgical, dental orveterinary purposesManufacture from materials of any heading,
except pharmaceutical substances. However, the
value of the materials of heading No 3005 usedmay not exceed 20 % of the ex-works price of theproduct
ex 3006 Chemical contraceptive preparations
based on hormones or spermicides;bone reconstruction cementsManufacture from materials of any heading,
except active substances
ex Chapter 31 Fertilizers except for heading
No ex 3105 for which the rule is set
out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 3105 Mineral or chemical fertilizers contain-
ing two or three of the fertilizing
elements nitrogen, phosphorus and po-tassium; other fertilizers; goods of thisChapter, in tablets or similar forms or inpackages of a gross weight not exceed-ing 10 kg, except for:Manufacture in which:
— all the materials used are classified within a
heading other than that of the product.However, materials classified within the
same heading may be used provided that
their value does not exceed 20 % of the ex-works price of the product, and!
M101993R2454 — EN — 01.01.1999 — 001.001 — 359
(1) (2) (3)
ex 3105 (con’t) — Sodium nitrate
— Calcium cyanamide— Potassium sulphate
— Magnesium potassium sulphate— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex Chapter 32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments andother colouring matter; paints andvarnishes; putty and other mastics;inks; except for: heading Nos ex 3201and 3205, for which the rules are set outbelowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 3201 Tannins and their salts, ethers, esters,
and other derivativesManufacture from tanning extracts of vegetable
origin
3205 Colour lakes; preparations as specified
in Note 3 to this Chapter based on
colour lakes (
2)Manufacture from materials of any heading,
except headings Nos 3203, 3204 and 3205.
However, materials from heading No 3205 may
be used provided that their value does not exceed20 % of the ex-works price of the product
ex Chapter 33 Essential oils and resinoids; perfumery,
cosmetic or toilet preparations; except
for heading Nos ex 3301, ex 3302 and
ex 3306 for which the rules are set outbelowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 3301 Essential oils (terpeneless or not),
including concretes and absolutes; re-
sinoids; concentrates of essential oils in
fats, in fixed oils, in waxes or the like,obtained by enfleurage or maceration;terpenic by-products of the deterpena-tion of essential oils; aqueous distillatesand aqueous solutions of essential oilsManufacture from materials of any heading,
including materials of a different ‘group’ (
3)i n
this heading. However, materials of the same
‘group’ may be used, provided that their valuedoes not exceed 20 % of the ex-works price of theproduct
ex 3302 Alcoholic preparations containing all
flavouring agents characterizing a bev-erageManufacture from materials of any heading
except grapes or any material derived fromgrapes
ex 3306 Y arn used to clean between the teeth
(dental floss)Manufacture from:
— natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper making materials
ex Chapter 34 Soap, organic surface-active agents,
washing preparations, lubricating pre-parations, artificial waxes, preparedwaxes, polishing or scouring prepara-tions, candles and similar articles,
modelling pastes, ‘dental waxes’ and
dental preparations with a basis ofplaster; except for heading Nos 3403and 3404, for which the position is setout belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided their valuedoes not exceed 20 % of the ex-works price of the
product
ex 3403 Lubricating preparations containing pet-
roleum oils or oils obtained from
bituminous minerals, provided that theyrepresent less than 70 % by weightOperations of refining and/or one or more
specific process(es) (
1)
or
Other operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified within
the same heading may be used provided their
value does not exceed 50 % of the ex-works priceof the product
ex 3404 Artificial waxes and prepared waxes
with a basis of paraffin, petroleumwaxes, waxes obtained from bituminous
materials, slack wax or scale waxManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within the
same heading may be used provided that their
value does not exceed 50 % of the ex-works priceof the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 360
(1) (2) (3)
ex Chapter 35 Albuminoidal substances; modified
starches; glues; enzymes; except for
heading Nos 3505 and ex 3507 for
which the rules are set belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
3505 Dextrins and other modified starches
(for example, pregelatinized or esteri-
fied starches); glues based on starches,or on dextrins or other modifiedstarches:
ex 3507 Prepared enzymes not elsewhere speci-
fied or includedManufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
Chapter 36 Explosives; pyrotechnic pr oducts;
matches; pyrophoric alloys; certaincombustible preparationsManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified in thesame heading may be used provided that their
value does not exceed 20 % of the ex-works price
of the product
ex Chapter 37 Photographic or cinematographic
goods; except for No 3701, 3702 and3704 for which the rules are set belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that their
value does not exceed 20 % of the ex-works price
of the product
— Starch ethers and esters Manufacture from materials of any heading,
including other materials of heading No 3505
— Other Manufacture from materials of any heading,
except those of heading No 1108
3701 Photographic plates and film in the flat,
sensitized, unexposed, of any materialother than paper, paperboard or textiles;instant print film in the flat, sensitized,
unexposed, whether or not in packs:Manufacture in which all the materials used are
classified within a heading other than that of theproduct or in heading No 3702
3702 Photographic film in rolls, sensitized,
unexposed, of any material other thanpaper, paperboard or textiles; instantprint film in rolls, sensitized, unexposedManufacture in which all the materials used are
classified within a heading other than headingNos 3701 or 3702
3704 Photographic plates, film paper, paper-
board and textiles, exposed but notdevelopedManufacture in which all the materials used are
classified within a heading other than headingNos 3701 to 3704
ex Chapter 38 Miscellaneous chemical products; ex-
cept for heading Nos ex 3801, ex 3803,
ex 3806, ex 3806, ex 3807, 3808 to3814, 3818 to 3820, 3822, ex 3823and 3824, for which the rules are setout belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 3801 — Colloidal graphite in suspension in
oil and semi-colloidal graphite;
carbonaceous pastes for electrodesManufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
— Graphite in paste form, being a
mixture of more than 30 % byweight of graphite with mineral
oilsManufacture in which the value of all the
materials of heading No 3403 used does notexceed 20 % of the ex-works price of the product
ex 3803 Refined tall oil Refining of crude tall oil
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw
spirits of sulphate turpentine
ex 3806 Ester gums Manufacture from resin acids
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar!
M101993R2454 — EN — 01.01.1999 — 001.001 — 361
(1) (2) (3)
ex 3811 Prepared additives for lubricating oil,
containing petroleum oils or oils ob-
tained from bituminous materialsManufacture in which the value of all the
materials of heading No 3811 used does not
exceed 50 % of the product
3808 to
3814, 3818to 3820,3822 and
3824Miscellaneous chemical products:
— The following of heading No 3824:
— Prepared binders for foundry
moulds or cores based on
natural resinous products
— Naphthenic acids, their water
insoluble salts and their esters
— Sorbitol other than that of
heading No 2905
— Petroleum sulphates, exclud-
ing petroleum sulphates ofalkali metals, of ammonium
or of ethanolamines; thiophe-
nated sulphonic acids of oilsobtained from bituminousminerals, and their salts
— Ion exchangers
— Getters for vacuum tubes
— Alkaline iron oxide for the
purification of gas
— Ammoniacal gas liqueurs and
spent oxide produced in coalgas purification
— Sulphonaphthenic acids, their
water insoluble salts and theiresters
— Fusel oil and Dippel’ s oil
— Mixtures of salts having dif-
ferent anions
— Copying pastes with a basis of
gelatin, whether or not on apaper or textile backingManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provide that theirvalue does not exceed 20 % of the ex-works price
of the product
— Other
Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 3823 Industrial fatty alcohols Manufacture from materials of any heading
including fatty acids of heading No 3823
ex 3901 to
3915Plastics in primary forms, waste, par-
ings and scrap, of plastic:
— Addition homopolymerization pro-
ductsManufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product, and
— the value of any materials of Chapter 39
used does not exceed 20 % of the ex-works
price of the product (
4)
— Other Manufacture in which the value of the materials
of Chapter 39 used does not exceed 20 % of theex-works price of the product (
4)
3916 to
3921Semi-manufactures of plastics:!M101993R2454 — EN — 01.01.1999 — 001.001 — 362
(1) (2) (3)
3916 to 3921
(con’t)— Flat products, further worked than
only surface-worked or cut into
forms other than rectangular; other
products, further worked than onlysurface-workedManufacture in which the value of any materials
of Chapter 39 used does not exceed 50 % of the
ex-works price of the product
— Other:
— Addition homopolymerization pro-
ductsManufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct, and
— the value of any materials of Chapter 39
used does not exceed 20 % of the ex-worksprice of the product (
4)
— Other Manufacture in which the value of any materials
of Chapter 39 used does not exceed 20 % of theex-works price of the product (
4)
3922 to
3926Articles of plastic Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 4001 Laminated slabs of crepe rubber for
shoesLamination of sheets of natural rubber
4005 Compound rubber, unvulcanized, in
primary forms or in plates, sheets or
stripManufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
4012 Retreaded or pneumatic tyres of rubber;
solid or cushion tyres, interchangeabletyre treads and tyre flaps, of rubberManufacture from materials of any heading,
except those of heading Nos 4011 or 4012
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex 4102 Raw skins of sheep or lambs, without
wool onRemoval of wool from sheep or lamb skins, with
wool on
4104 to
4107Leather, without hair or wool, other
than leather of heading Nos 4108 or4109Retanning of pre-tanned leather, or
Manufacture in which all the materials used are
classified within a heading other than that of the
product
4109 Patent leather and patent laminated
leather; metallized leatherManufacture from leather of heading Nos 4104 to
4107 provided its value does not exceed 50 % ofthe ex-works price of the product
ex 4302 Tanned or dressed furskins, assembled,
other than plates, crosses or similar
formsManufacture from non-assembled tanned or
dressed furskins
4303 Articles of apparel, clothing accessories
and other articles of furskinManufacture from non-assembled tanned or
dressed furskins, of heading No 4302
ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or
not stripped of its bark or merely roughed down
ex 4407 Wood sawn or chipped lengthwise,
sliced or peeled, of a thickness exceed-ing 6 mm, planed, sanded or finger-
jointedPlaning, sanding or finger-jointing
ex 4408 Veneer sheets and sheets for plywood,
of a thickness not exceeding 6 mm,spliced, and other wood sawn length-wise, sliced or peeled of a thickness notexceeding 6 mm, planed, sanded or
finger-jointedSplicing, planing, sanding or finger-jointing!
M101993R2454 — EN — 01.01.1999 — 001.001 — 363
(1) (2) (3)
4409 — Wood (including strips and friezes
for parquet flooring, not as-
sembled) continuously shaped
(tonged, grooved, rebated, cham-fered, V -jointed, beaded, moulded,rounded or the like) along any ofits edges or faces, sanded orfinger-jointedSanding or finger-jointing
ex 4410 to
ex 4413Beadings and mouldings, including
moulded skirting and other mouldedboardsBeading or moulding
ex 4415 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 4416 Casks, barrels, vats, tubs and other
coopers’ products and parts thereof, ofwoodManufacture from riven staves, not further
worked than sawn on the two principal surfaces
ex 4418 — Builders’ joinery and carpentry of
woodManufacture in which all the materials used are
classified within a heading other than that of the
product. However, cellular wood panels, shinglesand shales may be used
— Beadings and mouldings Beading or moulding— Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading except
drawn wood of heading No 4409
4503 Articles of natural cork Manufacture from cork of heading No 4501
ex 4811 Paper and paperboard, ruled, lined or
squared onlyManufacture from paper-making materials of
Chapter 47
4816 Carbon paper, self-copy paper and other
copying or transfer papers (other thanthose of heading No 4809), duplicator
stencils and offset plates, of paper,
whether or not put up in boxesManufacture from paper-making materials of
Chapter 47
4817 Envelopes, letter cards, plain postcards
and correspondence cards, of paper orpaperboard; boxes, pouches, wallets andwriting compendiums, of paper or
paperboard, containing an assortment
of paper stationeryManufacturing in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex 4818 Toilet paper Manufacture from paper-making materials of
Chapter 47
ex 4819 Cartons, boxes, cases, bags and other
packing containers, of paper, paper-board, cellulose wadding or webs ofcellulose fibresManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
ex 4820 Letter pads Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 4823 Other paper, paperboard, cellulose wad-
ding and webs of cellulose fibres, cut to
size or shapeManufacture from paper-making materials of
Chapter 47
4909 Printed or illustrated postcards; printed
cards bearing personal greetings, mes-sages or announcements, whether or notillustrated, with or without envelopes or
trimmingsManufacture from materials not classified within
heading Nos 4909 or 4911
4910 Calendars of any kind, printed, includ-
ing calendar blocks:!
M101993R2454 — EN — 01.01.1999 — 001.001 — 364
(1) (2) (3)
4910 (con’t) — Calendars of the ‘perpetual’ type
or with replaceable blocks
mounted on bases other than paper
or paperboardManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
— Other Manufacture from materials not classified within
heading Nos 4909 or 4911
5501 to
5507Man-made staple fibres Manufacture from chemical materials or textile
pulp
ex Chapter 50
to 55Y arn, monofilament and thread:
— Silk yarn Manufacture from silkworm cocoons or silk
waste, not carded or combed or otherwiseprocessed for spinning
— Other Manufacture from:
— natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or— paper making materials
ex Chapter 50
to 55Woven fabrics:
— Incorporating rubber thread Manufacture from single yarn
— Other Manufacture from:
— coir yarn
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-ing, mercerizing, heat setting, raising, calender-ing, shrink-resistance processing, permanentfinishing, decatizing, impregnating, mendingand burling) where the value of the unprinted
fabric used does not exceed 47,5 % of the ex-
works price of the product
ex Chapter 56 Wadding, felt and non-wovens; special
yarns; twine, cordage, ropes and cablesand articles thereof except for heading
Nos 5602, 5604, 5605 and 5606, for
which the rules are set out belowManufacture from:
— coir yarn,
— natural fibres,
— chemical materials or textile pulp, or— paper making materials
5602 Felt, whether or not impregnated,
coated, covered or laminated:
— Needleloom felt Manufacture from:
— natural fibres, or— chemical materials or textile pulp
However
— polypropylene filament of heading No 5402,
— polypropylene fibres of heading Nos 5503
or 5506, or
— polypropylene filament tow of heading
No 5501
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may beused provided that their value does not exceed40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 365
(1) (2) (3)
5602 (con’t) — Other Manufacture from:
— natural fibres,— man-made staple fibres made from casein,
or
— chemical materials or textile pulp
5604 Rubber thread and cord, textile covered;
textile yarn, and strip and the like ofheading Nos 5404 or 5405, impreg-nated, coated, covered or sheathed withrubber or plastics:
— Rubber thread and cord, textile
coveredManufacture from rubber thread or cord, not
textile covered
— Other Manufacture from:
— natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper-making materials
5605 Metallized yarn, whether or not gimped,
being textile yarn, or strip or the like ofheading Nos 5404 or 5405, combinedwith metal in the form of thread, strip orpowder or covered with metalManufacture from:
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper-making materials
5606 Gimped yarn, and strip and the like of
heading Nos 5404 or 5405, gimped(other than those of heading No 5605and gimped horsehair yarn); chenilleyarn (including flock chenille yarn);loop wale-yarnManufacture from:
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper-making materials
Chapter 57 Carpets and other textile floor cover-
ings:
— Of needleloom felt Manufacture from:
— natural fibres, or
— chemical materials or textile pulp
However:
— polypropylene filament of heading No 5402,
— polypropylene fibres of heading Nos 5503
or 5506, or
— polypropylene filament tow of heading
No 5501,
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may beused provided that their value does not exceed40 % of the ex-works price of the product
— Of other felt Manufacture from:
— natural fibres not carded or combed or
otherwise processed for spinning, or
— chemical materials or textile pulp
— Other Manufacture from:
— coir yarn,— synthetic or artificial filament yarn,
— natural fibres, or
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
ex Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery; except for headingNos 5805 and 5810; the rule for head-ing No 5810 is set out below:!
M101993R2454 — EN — 01.01.1999 — 001.001 — 366
(1) (2) (3)
ex Chapter 58
(con’t)— Combined with rubber thread Manufacture from single yarn:
— Other Manufacture from:
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-ing, mercerizing, heat setting, raising, calender-ing, shrink-resistance processing, permanentfinishing, decatizing, impregnating, mendingand burling) where the value of the unprinted
fabric used does not exceed 47,5 % of the ex-
works price of the product
5810 Embroidery in the piece, in strips or in
motifsManufacture from yarn
5901 Textile fabrics coated with gum or
amylaceous substances, of a kind used
for the outer covers of books or the like;tracing cloth; prepared painting canvas;buckram and similar stiffened textilefabrics of a kind used for hat founda-tionsManufacture from yarn
5902 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters orviscose rayon:
— Containing not more than 90 % by
weight of textile materialsManufacture from yarn
— Other Manufacture from chemical materials or textile
pulp
5903 Tex tile fabrics impregnated, coated,
covered or laminated with plastics,
other than those of heading No 5902Manufacture from yarn
5904 Linoleum, whether or not cut to shape;
floor coverings consisting of a coatingor covering applied on a textile backing,whether or not cut to shapeManufacture from yarn!
M101993R2454 — EN — 01.01.1999 — 001.001 — 367
(1) (2) (3)
5905 Textile wall coverings:
— Impregnated, coated, covered or
laminated with rubber, plastics orother materialsManufacture from yarn
— Other Manufacture from:
— coir yarn,— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp,
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-ing, mercerizing, heat setting, raising, calender-ing, shrink-resistance processing, permanentfinishing, decatizing, impregnating, mending
and burling) where the value of the unprinted
fabric used does not exceed 47,5 % of the ex-works price of the product
5906 Rubberized textile fabrics, other than
those of heading No 5902:
— Knitted or crocheted fabrics Manufacture from:
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
— Other fabrics made of synthetic
filament yarn, containing more
than 90 % by weight of textile
materialsManufacture from chemical materials
— Other Manufacture from yarn
5907 Textile fabrics otherwise impregnated,
coated or covered; painted canvas being
theatrical scenery, studio backcloths or
the likeManufacture from yarn
5908 Textile wicks, woven, plaited or knitted,
for lamps, stoves, lighters, candles orthe like; incandescent gas mantles and
tubular knitted gas mantle fabric there-
fore, whether or not impregnatedManufacture from single yarn
5909 to
5911Textile articles of a kind suitable for
industrial use:
— Polishing discs or rings other than
of felt of heading No 5911Manufacture from yarn or waste fabrics or rags of
heading No 6310
— Other Manufacture from
— coir yarn,
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from:
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp!
M101993R2454 — EN — 01.01.1999 — 001.001 — 368
(1) (2) (3)
Chapter 61 Articles of apparel and clothing acces-
sories, knitted or crochetedManufacture from:
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted exceptfor heading Nos 6213, 6214 andex 6217 for which the rules are set outbelowManufacture from yarn
6213 and
6214Handkerchiefs, shawls, scarves, muf-
flers, mantillas, veils and the likeManufacture from unbleached single yarn
ex 6217 — Interlinings for collars and cuffs,
cut outManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct
6301 to
6304Blankets, travelling rugs, bed linen etc.;
curtains etc.; other furnishing articles:
— Of felt, of non-wovens Manufacture from:
— natural fibres, or
— chemical materials or textile pulp
— Other Manufacture from unbleached single yarn
6305 Sacks and bags, of a kind used for the
packing of goodsManufacture from:
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
6306 Tarpaulins, sails for boats, sailboards or
landcraft, awnings, sunblinds, tents and
camping goods:
— Of non-wovens Manufacture from:
— natural fibres, or
— chemical materials or textile pulp
— Other Manufacture from unbleached single yarn
6307 Other made up articles, including dress
patternsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
6308 Sets consisting of woven fabric and
yarn, whether or not with accessories,for making up into rugs, tapestries,embroidered table cloths or serviettes,or similar textile articles, put up inpackings for retail saleEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may be incor-porated provided their total value does not exceed15 % of the ex-works price of the set
6401 to
6405Footwear Manufacture from materials of any heading
except for non-metal parts for footwear ofheading No 6406
6503 Felt hats and other felt headgear, made
from the hat bodies, hoods or plateaux
of heading No 6501, whether or not
lined or trimmedManufacture from yarn or textile fibres!
M101993R2454 — EN — 01.01.1999 — 001.001 — 369
(1) (2) (3)
6505 Hats and other headgear, knitted or
crocheted, or made up from lace, felt
or other textile fabric, in the piece (but
not in strips), whether or not lined ortrimmed; hair-nets of any material,whether or not lined or trimmedManufacture from yarn or textile fibres
6601 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden um-
brellas and similar umbrellas)Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 6803 Articles of slate or of agglomerated
slateManufacture from worked slate
ex 6804 and
6805Articles made of artificial abrasives
based on silicon carbideManufacture from materials of any heading
except materials of heading Nos 6804 or 6805
and silicon carbide of heading No 2849
ex 6812 Articles of asbestos or mixtures with a
basis of asbestos and magnesium car-bonateManufacture from fabricated asbestos fibres or
from mixtures with a basis of asbestos andmagnesium carbonate
ex 6814 Articles of mica, including agglomer-
ated or reconstituted mica on a supportof paper, paper-board or other materialsManufacture from worked mica (including ag-
glomerated or reconstituted mica)
7006 Glass of heading Nos 7003, 7004 or
7005, bent, edge-worked, engraved,
drilled, enamelled or otherwise worked,
but not framed or fitted with othermaterialsManufacture from materials of heading No 7001
7007 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of heading No 7001
7008 Multiple-walled insulating units of glass Manufacture from materials of heading No 7001
7009 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of heading No 7001
7010 Carboys, bottles, flasks, jars, pots,
phials, ampoules and other containers,of glass, of a kind used for theconveyance or packing of goods; pre-serving jars of glass; stoppers, lids andother closures, of glassManufacture within which all the materials used
are classified in a heading other than that of theproduct
or
Cutting of glassware, provided that the value does
not exceed 50 % of the ex-works price of the
product
7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decorationor similar purposes (other than that ofheading Nos 7010 or 7018)Manufacture within which all the materials used
are classified in a heading other than that of theproduct
orCutting of glassware, provided that the value of
the uncut glassware does not exceed 50 % of theex-works price of the product
ex 7019 Articles (other than yarn) of glass fibres Manufacture from:
— uncoloured slivers, rovings, yarn or chopped
strands, or
— glass wool
ex 7101 Natural or cultured pearls, graded and
temporarily strung for convenience ortransportManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 7102,
ex 7103 andex 7104Worked precious or semi-precious
stones (natural, synthetic or recon-structed)Manufacture from unworked precious or semi-
precious stones
ex 7106,
ex 7108 and
ex 7110Precious metals, semi-manufactured or
in powder formManufacture from unwrought precious metals
ex 7107,
ex 7109 andex 7111Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with precious
metals, unwrought!
M101993R2454 — EN — 01.01.1999 — 001.001 — 370
(1) (2) (3)
7116 Articles of natural or cultured pearls,
precious or semi-precious stones (nat-
ural, synthetic or reconstructed)Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
7117 Imitation jewellery Manufacture in which all the materials used are
classified within a heading other than that of theproduct
orManufacture from base metal parts, not plated or
covered with precious metals, provided that thevalue of all the materials used does not exceed50 % of the ex-works price of the product
7207 Semi-finished products of iron or non-
alloy steelManufacture from materials of heading Nos 7201,
7202, 7203, 7204 or 7205
7208 to
7216Flat-rolled products, bars and rods,
angles, shapes and sections of iron ornon-alloy steelManufacture from ingots or other primary forms
of heading No 7206
7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of
heading No 7207
ex 7218
7219 to
7222Semi-finished products, flat rolled pro-
ducts, bars and rods, angles, shapes andsections of stainless steelManufacture from ingots or other primary forms
of heading No 7218
7223 Wire of stainless steel Manufacture from semi-finished materials of
heading No 7218
ex 7224
7225 to
7227Semi-finished products, flat rolled pro-
ducts, bars and rods, in irregularlywound coils, of other alloy steelManufacture from ingots or other primary forms
of heading No 7224
7228 Other bars and rods of other alloy steel;
angles, shapes and sections, of otheralloy steel; hollow drill bars and rods, ofalloy or non-alloy steelManufacture from ingots or other primary forms
of heading Nos 7206, 7218 or 7224
7229 Wire of other alloy steel Manufacture from semi-finished materials of
heading No 7224
ex 7301 Sheet piling Manufacture from materials of heading No 7206
7302 Railway or tramway track construction
materials of iron or steel: rails, check-
rails and rack-rails, switch blades,crossing frogs, point rods and othercrossing pieces, sleepers (cross-ties),fishplates, chairs, chair wedges, solepates (base plates), rail clips, bedplates,
ties and other material specialized for
jointing or fixing railsManufacture from materials of heading No 7206
7304
7305 and
7306Tubes, pipes and hollow profiles, of
iron (other than cast iron) or steelManufacture from materials of heading Nos 7206,
7207, 7218 or 7224
7308 Structures (excluding prefabricated
buildings of heading No 9406) and
parts of structures (for example, bridges
and bridge-sections, lock-gates, towers,lattice masts, roofs, roofing frame-works, doors and windows and theirframes and thresholds for doors, shut-ters, balustrades, pillars and columns),of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like,
prepared for use in structures, of iron orsteelManufacture in which all the materials used are
classified within a heading other than that of the
product. However, welded angles, shapes and
sections of heading No 7301 may not be used
ex 7322 Radiators for central heating, not elec-
trically heated and parts thereof, of iron
or steelManufacture in which the value of all the
materials of heading No 7322 used does not
exceed 5 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 371
(1) (2) (3)
ex Chapter 74 Copper and articles thereof except for
heading Nos 7401 to 7405; the rule for
heading No ex 7403 is set out belowManufacture in which
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
ex 7403 Copper alloys, unwrought Manufacture from refined copper, unwrought, or
waste and scrap
ex Chapter 75 Nickel and articles thereof except for
heading Nos 7501 to 7503Manufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex Chapter 76 Aluminium and articles thereof except
for heading Nos 7601, 7602 andex 7616; the rule for headingNo ex 7616 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex 7616 Aluminium articles other than gauze,
cloth, grill, netting, fencing, reinforcingfabric and similar materials (includingendless bands) of aluminium wire, and
expanded metal of aluminiumManufacture in which:
— all the materials used are classified within a
heading other than that of the product.However, gauze, cloth, grill, netting, fen-cing, reinforcing fabric and similar materials(including endless bands) of aluminiumwire, or expanded metal of aluminium may
be used, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex Chapter 78 Lead and articles thereof except for
heading Nos 7801 and 7802; the rulefor heading No 7801 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
7801 Unwrought lead:
— Refined lead Manufacture from ‘bullion’ or ‘work’ lead
— Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, waste and scrap of headingNo 7802 may not be used
ex Chapter 79 Zinc and articles of zinc, except for
heading Nos 7901 and 7902; the rule
for heading No 7901 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
7901 Unwrought zinc Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, waste and scrap of headingNo 7902 may not be used
ex Chapter 80 Tin and articles thereof; except for
heading Nos 8001, 8002 and 8007; the
rule for heading No 8001 is set out
belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct!
M101993R2454 — EN — 01.01.1999 — 001.001 — 372
(1) (2) (3)
8001 Unwrought tin Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, waste and scrap of heading
No 8002 may not be used
ex Chapter 81 Other base metals, wrought; articles
thereofManufacture in which the value of all the
materials classified within the same heading asthe product used does not exceed 50 % of the ex-
works price of the product
8206 Tools of two or more of the heading
Nos 8202 to 8205, put up in sets forretail saleManufacture in which all the materials used are
classified within a heading other than headingNos 8202 to 8205. However, tools of headingNos 8202 to 8205 may be incorporated into theset provided that their value does not exceed 15 %
of the ex-works price of the set
8207 Interchangeable tools for hand tools,
whether or not power-operated, or formachine-tools (for example, for press-ing, stamping, punching, tapping,
threading, drilling, boring, broaching,
milling, turning, or screw driving),including dies for drawing or extrudingmetal, and rock drilling or earth boringtoolsManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct
8208 Knives and cutting blades, for machines
or for mechanical appliancesManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct
ex 8211 Knives with cutting blades, serrated or
not (including pruning knives), otherthan knives of heading No 8208Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, knife blades and handles ofbase metal may be used
8214 Other articles of cutlery (for example,
hair clippers, butchers’ or kitchen
cleavers, choppers and mincing knives,
paper knives); manicure or pedicuresets and instruments (including nailfiles)Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, handles of base metal may be
used
8215 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, su-
gar tongs and similar kitchen or table-wareManufacture in which all the materials used are
classified within a heading other than that of the
product. However, handles of base metal may beused
ex 8306 Statuettes and other ornaments, of base
metalManufacture in which all the materials used are
classified within a heading other than that of the
product. However, the other materials of heading
No 8306 may be used provided that their valuedoes not exceed 30 % of the ex-works price of theproduct
ex Chapter 84 Nuclear r eactors, boilers, machinery
and mechanical appliances; parts there-
of; except for those falling within the
following headings or parts of headingsfor which the rules are set out below:8403, ex 8404, 8406 to 8409, 8412,8415, 8418, 8425 to 8430, ex 8431,8444 to 8477, ex 8448, 8452, 8456 to
8466, 8469 to 8472, 8480, ex 8483,
8484 and 8485Manufacture in which:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
8403 and
ex 8404Central heating boilers, other than those
of heading No 8402, and auxiliary plantfor central heating boilersManufacture in which all the materials used are
classified within a heading other than headingNos 8403 or 8404. However, materials which areclassified within heading Nos 8403 or 8404 may
be used provide their value, taken together, does
not exceed 5 % of the ex-works price of theproduct!
M101993R2454 — EN — 01.01.1999 — 001.001 — 373
(1) (2) (3)
8406 Steam turbines and other vapour tur-
binesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8407 Spark-ignition reciprocating or rotary
internal combustion piston enginesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8408 Compression-ignition internal combus-
tion piston engines (diesel or semi-diesel engines)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8409 Parts suitable for use solely or princi-
pally with the engines of headingNos 8407 or 8408Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8412 Other engines and motors Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8415 Air conditioning machines, comprising
a motor-driven fan and elements for
changing the temperature and humidity,including those machines in which thehumidity cannot be separately regulatedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8418 Refrigerators, freezers and other refrig-
erating or freezing equipment, electric
or other; heat pumps other than air
conditioning machines of headingNo 8415Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8425 to
8428Lifting, handling, loading or unloading
machineryManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within heading No 8431 are only
used up to a value of 5 % of the ex-works
price of the product
8429 Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanicalshovels, excavators, shovel loaders,
tamping machines and road rollers:
— Road rollers Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8431 are onlyused up to a value of 5 % of the ex-works
price of the product
8430 Other moving, grading, levelling, scrap-
ing, excavating, tamping, compacting,extracting or boring machinery, forearth, minerals or ores; pile-drivers
and pile-extractors; snow-ploughs and
snow-blowersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the value of
the materials classified within headingNo 8431 are only used up to a value of 5 %of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 374
(1) (2) (3)
ex 8431 Parts for road rollers Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8444 to
8447Machines of these headings for use in
the textile industryManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8448 Auxiliary machinery for use with ma-
chines of headings Nos 8444 and 8445Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8452 Sewing machines, other than book-
sewing machines of heading No 8440;furniture, bases and covers specially
designed for sewing machines; sewing
machine needles:
— Sewing machines Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where the value of all the non-originating
m a t e r i a l su s e di na s s e m b l i n gt h eh e a d(without motor) does not exceed the valueof the originating materials used, and
— the thread tension, crochet and zigzag
mechanisms used are already originating
— Other Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8456 to
8466Machine-tools and machines and their
parts and accessories of headingsNos 8456 to 8466Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8469 to
8470
8471, 8472Office machines (for example, type-
writers, calculating machines, automaticdata processing machines, duplicatingmachines, stapling machines)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8480 Moulding boxes for metal foundry;
mould bases; moulding patterns;
moulds for metal (other than ingot
moulds), metal carbides, glass, mineralmaterials, rubber or plasticsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
ex 8483 Roller screws Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8484 Gaskets and similar joints of metal
sheeting combined with other materialor of two or more layers of metal; setsor assortments of gaskets and similarjoints, dissimilar in composition, put up
in pouches, envelopes or similar pack-
ings; mechanical sealsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8485 Machinery parts, not containing elec-
trical connectors, insulators, coils, con-tacts or other electrical features, not
specified or included elsewhere in this
ChapterManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 375
(1) (2) (3)
ex Chapter 85 Electrical machinery and equipment
and parts thereof; sound recorders and
reproducers, television image and sound
recorders and reproducers, and partsand accessories of such articles; exceptfor those falling within the followingheadings or parts of headings for whichthe rules are set out below: 8501, 8502,
ex 8517, ex 8517, ex 8518, 8519 to
8529, 8535 to 8537, 8542, 8544 toex 8548Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
8501 Electric motors and generators (exclud-
ing generating sets)Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8503 are onlyused up to a value of 5 % of the ex-worksprice of the product
8502 Electric generating sets and rotary
convertersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading Nos 8501 or 8503,taken together, are only used up to a value of
5 % of the ex-works price of the product
ex 8504 Power supply units for automatic data-
processing machinesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8517 Videophones Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within the same heading are onlyused up to a value of 5 % of the ex-works
price of the product,
— where the value of all the non-originating
materials used does not exceed the value of
the originating material used
ex 8518 Microphones and stands therefor; loud-
speakers, whether or not mounted intheir enclosures; audio-frequency elec-tric amplifiers; electric sound amplifier
setsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product,
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8519 Turntables (record-decks), record-
players, cassette- players and other
sound reproducing apparatus, not in-
corporating a sound recording deviceManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8520 Magnetic tape recorders and other
sound recording apparatus, whether ornot incorporating a sound reproducingdeviceManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 376
(1) (2) (3)
8521 Video recording or reproducing appara-
tusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8522 Parts and accessories suitable for use
solely or principally with the apparatusof heading Nos 8519 to 8521Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8523 Prepared unrecorded media for sound
recording or similar recording of otherphenomena, other than products of
Chapter 37Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8524 Records, tapes and other recorded
media for sound or other similarlyrecorded phenomena, including ma-trices and masters for the production
of records, but excluding products of
Chapter 37:
— Matrices and masters for the pro-
duction of recordsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within heading No 8523 are only
used up to a value of 5 % of the ex-works
price of the product
8525 Transmission apparatus for radio-tele-
phony, radio-telegraphy, radio-broad-casting or television, whether or notincorporating reception apparatus or
sound recording or reproducing appara-
tus; television cameras; still imagevideo cameras and other video camerarecordersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within heading No 8529 are onlyused up to a value of 5 % of the ex-worksprice of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8526 Radar apparatus, radio navigational aid
apparatus and radio remote control
apparatusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within heading No 8529 are onlyused up to a value of 5 % of the ex-worksprice of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8527 Reception apparatus for radio-tele-
phony, radio-telegraphy or radio-broad-casting, whether or not combined, in thesame housing, with sound recording orreproducing apparatus or a clockManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product,
— where, within the above limit, the materials
classified within heading No 8529 are only
used up to a value of 5 % of the ex-worksprice of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 377
(1) (2) (3)
8528 Reception apparatus for television,
whether or not incorporating radio-
broadcast receivers or sound or video
recording or reproducing apparatus;video monitors and video projectorsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where within the above limit, the materials
classified within heading No 8529 are onlyused up to a value of 5 % of the ex-worksprice of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8529 Parts suitable for use solely or princi-
pally with the apparatus of headingNos 8525 to 8528:
— Suitable for use solely or princi-
pally with video recording or
reproducing apparatusManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8535 and
8536Electrical apparatus for switching or
protecting electrical circuits, or for
making connections to or in electrical
circuitsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where within the above limit, the materials
classified within heading No 8538 are onlyused up to a value of 5 % of the ex-worksprice of the product
8537 Boards, panels, consoles, desks, cabi-
nets and other bases, equipped with twoor more apparatus of heading Nos 8535or 8536, for electric control or thedistribution of electricity, includingthose incorporating instruments or ap-
paratus of Chapter 90 and numerical
control apparatus, other than switchingapparatus of heading No 8517Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8538 are only
used up to a value of 5 % of the ex-worksprice of the product
8542 Electronic integrated circuits and mi-
croassembliesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading Nos 8541 or 8542,taken together, are only used up to a value of5 % of the ex-works price of the product
8544 Insulated (including enamelled or ano-
dised) wire, cable (including coaxialcable) and other insulated electric con-ductors, whether or not fitted withconnectors; optical fibre cables, madeup of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectorsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8545 Carbon electrodes, carbon brushes,
lamp carbons, battery carbons and otherarticles of graphite or other carbon, withor without metal, of a kind used for
electrical purposesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 378
(1) (2) (3)
8546 Electrical insulators of any material Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8547 Insulating fittings for electrical ma-
chines, appliances or equipment, beingfittings wholly of insulating materialapart from any minor components of
metal (for example, threaded sockets)
incorporated during moulding solely forpurposes of assembly, other than in-sulators of heading No 8546; electricalconduit tubing and joints therefor, ofbase metal lined with insulating materi-alManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8548 — Electrical parts of machinery or
apparatus, not specified or in-cluded elsewhere in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Spent primary cells, spent primary
batteriesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8601 to
8607Railway or tramway locomotives, roll-
ing-stock and parts thereofManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8608 Railway or tramway track fixtures and
fittings; mechanical (including electro-
mechanical) signalling, safety or trafficcontrol equipment for railways, tram-ways, roads, inland waterways, parkingfacilities, port installations or airfields;parts of the foregoingManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8609 Containers (including containers for the
transport of fluids) specially designedand equipped for carriage by one ormore modes of transportManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 87 Vehicles other than railway or tramway
rolling-stock and parts and accessoriesthereof; except for those falling withinthe following headings or parts ofheadings: 8709 to 8711, ex 8712, 8715and 8716 for which the rules are set out
belowManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8709 Works trucks, self-propelled, not fitted
with lifting or handling equipment, ofthe type used in factories, warehouses,dock areas or airports for short distancetransport of goods; tractors of the type
used on railway station platforms; parts
of the foregoing vehiclesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % ofthe ex-works price of the product
8710 Tanks and other armoured fighting
vehicles, motorized, whether or not
fitted with weapons, and parts of such
vehiclesManufacture:
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 379
(1) (2) (3)
8711 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor,
with or without side-cars; side-carsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex- works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
ex 8712 Bicycles without ball bearings Manufacture from materials not classified in
heading No 8714
8715 Baby carriages and parts thereof Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8716 Trailers and semi-trailers; other vehi-
cles, not mechanically propelled; parts
thereofManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8803 Parts of goods of heading Nos 8801 or
8802Manufacture in which the value of all the
materials of heading No 8803 used does notexceed 5 % of the ex-works price of the product
8804 Parachutes (including dirigible para-
chutes and paragliders) and rotochutes;
parts thereof and accessories thereto:
— Rotochutes Manufacture from materials of any heading,
including other materials of heading No 8804
— Other Manufacture in which the value of all the
materials of heading No 8804 used does not
exceed 5 % of the ex-works price of the product
8805 Aircraft launching gear; deck-arrestor
or similar gear; ground flying trainers,parts of the foregoing articlesManufacture in which the value of all the
materials of heading No 8805 used does notexceed 5 % of the ex-works price of the product
Chapter 89 Ships, boats and floating structures Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, hulls of heading No 8906 maynot be used
ex Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medicalor surgical instruments and apparatus;parts and accessories thereof; except forthose falling within the following head-ings or parts of headings for which therules are set out below: 9001, 9002,
9004, ex 9005, ex 9006, 9007, 9011,
ex 9014, 9015 to 9017, ex 9018 and9024 to 9033Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % ofthe ex-works price of the product
9001 Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading No 8544; sheets and plates of
polarizing material; lenses (includingcontact lenses), prisms, mirrors andother optical elements, of any material,unmounted, other than such elements ofglass not optically workedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 380
(1) (2) (3)
9002 Lenses, prisms, mirrors and other op-
tical elements, of any material,
mounted, being parts of or fittings for
instruments or apparatus, other thansuch elements of glass not opticallyworkedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9004 Spectacles, goggles and the like, cor-
rective, protective or otherManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
ex 9005 Binoculars, monoculars, other optical
telescopes, and mountings therefor,except for astronomical refracting tele-scopes and mountings thereforManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
ex 9006 Photographic (other than cinemato-
graphic) cameras; photographic flash-
light apparatus and flashbulbs other
than electrically ignited flashbulbsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9007 Cinematographic cameras and projec-
tors, whether or not incorporating soundrecording or reproducing apparatusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product,
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
9011 Compound optical microscopes, includ-
ing those for photomicrography, cine-photomicrography or microprojectionManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
ex 9014 Other navigational instruments and
appliancesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9015 Surveying (including photogrammetri-
cal surveying), hydrographic, oceano-graphic, hydrological, meteorological or
geophysical instruments and appliances,
excluding compasses; rangefindersManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9016 Balances of a sensitivity of 5 cg or
better, with or without weightsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 381
(1) (2) (3)
9017 Drawing, marking-out or mathematical
calculating instruments (for example,
drafting machines, pantographs, pro-
tractors, drawing sets, slide rules, disccalculators); instruments for measuringlength, for use in the hand (for example,measuring rods and tapes, micrometers,callipers), not specified or included
elsewhere in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
ex 9018 Dentists’ chairs incorporating dental
appliances or dentists’ spittoonsManufacture from materials of any heading,
including other materials of heading No 9018
9024 Machines and appliances for testing the
hardness, strength, compressibility,
elasticity or other mechanical properties
of materials (for example, metals, wood,textiles, paper, plastics)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9025 Hydrometers and similar floating in-
struments, thermometers, pyrometers,
barometers, hygrometers and psychrom-
eters, recording or not, and any combi-nation of these instrumentsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9026 Instruments and apparatus for measur-
ing or checking the flow, level, pressureor other variables of liquids or gases
(for example, flow meters, level gauges,
manometers, heat meters), excludinginstruments and apparatus of headingNos 9014, 9015, 9028 or 9032Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9027 Instruments and apparatus for physical
or chemical analysis (for example,
polarimeters, refractometers, spectro-meters, gas or smoke analysis appara-tus); instruments and apparatus formeasuring or checking viscosity, po-rosity, expansion, surface tension or thelike; instruments and apparatus for
measuring or checking quantities of
heat, sound or light (including exposuremeters); microtomesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9028 Gas, liquid or electricity supply or
production meters, including calibrating
meters therefor:
— Parts and accessories Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9029 Revolution counters, production coun-
ters, milometers, pedometers and thelike; speed indicators and tachometers,other than those of heading Nos 9104 or9015; stroboscopesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9030 Oscilloscopes, spectrum analysers and
other instruments and apparatus formeasuring or checking electrical quan-tities, excluding meters of headingNo 9028; instruments and apparatusfor measuring or detecting alpha, beta,
gamma, X-ray, cosmic or other ionizing
radiationsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 382
(1) (2) (3)
9031 Measuring or checking instruments,
appliances and machines, not specified
or included elsewhere in this Chapter;
profile projectorsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9032 Automatic regulating or controlling
instruments and apparatusManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9033 Parts and accessories (not specified or
included elsewhere in this Chapter) formachines, appliances, instruments orapparatus of Chapter 90Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 91 Clocks and watches and parts thereof;
except for those falling within the
following headings or parts of headings9105, 9109 to 9113 for which the rulesare set out below:Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9105 Other clocks Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9109 Clock movements, complete and as-
sembledManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
9110 Complete watch or clock movements,
unassembled or partly assembled(movement sets); incomplete watch orclock movements, assembled; roughwatch or clock movementsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 9114 are only
used up to a value of 5 % of the ex-worksprice of the product
9111 Watch cases and parts thereof Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
9112 Clock cases and cases of a similar type
to other goods of this Chapter, and partsthereofManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
9113 Watch straps, watch bands and watch
bracelets, and parts thereof:
— Of base metal, whether or not gold
or silver-plated, or of metal cladwith precious metalManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 383
(1) (2) (3)
Chapter 92 Musical instruments; parts and acces-
sories of such articlesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
Chapter 93 Arms and ammunition; parts and ac-
cessories thereofManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9405 Lamps and lighting fittings including
searchlights and spotlights and partsthereof, not elsewhere specified orincluded; illuminated signs, illuminatedname-plates and the like, having apermanently fixed light source, andparts thereof not elsewhere specified
or included
9406 Prefabricated buildings Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
9503 Other toys; reduced-size (‘scale’)
models and similar recreational models,working or not; puzzles of all kindsManufacture:
— in which all the materials used are classified
within a heading other than that of the
product,
— provided that the value of all the materials
used does not exceed 50 % of the ex-worksprice of the product
ex 9506 Finished golf clubs heads Manufacture from roughly shaped blocks
ex 9601 and
ex 9602Articles of animal, vegetable or mineral
carving materialsManufacture from ‘worked’ carving materials of
the same heading
ex 9603 Brooms and brushes (except for besoms
and the like), hand-operated mechanicalfloor sweepers, not motorized; paintpads and rollers, squeegees and mopsManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
9605 Travel sets for personal toilet, sewing,
or shoe or clothes cleaningEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.
However, non-originating articles may be incor-porated, provided that their total value does notexceed 15 % of the ex-works price of the set
9606 Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds and
other parts of these articles; button
blanksManufacture:
— in which all the materials used are classified
within a heading other than that of theproduct,
— provided that the value of all the materials
used does not exceed 50 % of the ex-worksprice of the product
9608 Ball point pens; felt tipped and other
poroustipped pens and markers; foun-tain pens, stylograph pens and otherpens; duplicating stylos; propelling orsliding pencils; pen-holders, pencil-holders and similar holders; parts (in-cluding caps and clips) of the foregoing
articles, other than those of heading
No 9609Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, nibs or nib points may be usedand the other materials classified in the sameheading may also be used provided that theirvalue does not exceed 5 % of the ex-works priceof the product
9612 Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-sions, whether or not on spools or in
cartridges; ink-pads, whether or not
inked, with or without boxesManufacture:
— in which all the materials used are classified
within a heading other than that of theproduct,
— provided that the value of all the materials
used does not exceed 50 % of the ex-worksprice of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 384
(1) (2) (3)
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly shaped blocks
(1)See introductory note 7 in Annex 14.
(2)Note 3 to chapter 32 says that these preparations are those of a kind used for colouring any material or used as
ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in
Chapter 32
(3)A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
(4)In the case of products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and
within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which
predominates by weight in the product.!M101993R2454 — EN — 01.01.1999 — 001.001 — 385
ANNEX 16
WORKING EXCLUDED FROM GSP REGIONAL CUMULATION
Working such as:
— fitting of buttons and/or other types of fastenings,
— making of button-holes,— finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts
and dresses etc.,
— hemming of handkerchiefs, table linen etc.,
— fitting of trimmings and accessories such as pockets, labels, badges, etc.,
— ironing and other preparations of garments for sale ‘ready made’,— or any combination of such working.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 386
ANNEX 17
CERTIFICATE OF ORIGIN FORM A
1. Certificates of origin Form A must conform to the specimen shown in this annex.
The use of English or French for the notes on the reverse of the certificate shallnot be obligatory. Certificates shall be made out in English or French. Ifcompleted by hand, entries must be in ink and in capital letters.
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 5 mm or
minus 8 mm in the length may be allowed. The paper used shall be white writingpaper, sized, not containing mechanical pulp and weighing not less than 25 g/m
2.
It shall have a printed green guilloche-pattern background making any
falsification by mechanical or chemical means apparent to the eye.
If the certificates have several copies, only the top copy which is the original shall
be printed with a printed green guilloche-pattern background.
3. Each certificate shall bear a serial number, printed or otherwise, by which it can
be identified.
4. Certificates, a specimen of which is shown in this annex, shall be acceptable from
1st January 1996; however certificates made out in accordance with the previous
specimen, dated 1992, may be presented until 31st December 1997.!M101993R2454 — EN — 01.01.1999 — 001.001 — 387
!M101993R2454 — EN — 01.01.1999 — 001.001 — 388
!M101993R2454 — EN — 01.01.1999 — 001.001 — 389
!M101993R2454 — EN — 01.01.1999 — 001.001 — 390
!M101993R2454 — EN — 01.01.1999 — 001.001 — 391
ANNEX 18
!M101993R2454 — EN — 01.01.1999 — 001.001 — 392
ANNEX 19
LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING
MATERIALS IN ORDER THAT THE FINAL PRODUCTS MAY OBTAIN ORIGINATING STATUS
(Territories of the West bank and the Gaza strip)
HS heading DescriptionWorking or processing carried out on non-originating
materials that confers originating status
(1) (2) (3)
0201 Meat of bovine animals, fresh or chilled Manufacture from materials of any heading
except meat of bovine animals, frozen of heading
No 0202
0202 Meat of bovine animals, frozen Manufacture from materials of any heading
except meat of bovine animals, fresh or chilledof heading No 0201
0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozenManufacture from materials of any heading
except carcases of heading Nos 0201 to 0205
0210 Meat and edible meat offal, salted, in
brine, dried or smoked; edible floursand meals of meat or meat offal:Manufacture from materials of any heading
except meat and offal of heading Nos 0201 to0206 and 0208 or poultry liver of heading
No 0207
0302 to
0305Fish, other than live fish Manufacture in which all the materials of Chapter
3 used must already be originating
0402, 0404
ex 0405
0406Dairy products, excluding dairy spreads
of a fat content, by weight, of 39 % or
more, but less than 75 %Manufacture from materials of any heading
except milk or cream of heading No 0401 or 0402
0403 Buttermilk, curdled milk and cream,
yoghurt, kephir and other fermented oracidified milk and cream, whether or
not concentrated or containing added
sugar or other sweetening matter orflavoured or containing added fruit, orcocoaManufacture in which:
— all the materials of Chapter 4 used must be
wholly obtained;
— any fruit juice of heading No 2009 or
sucrose used must be originating, and
— the value of any materials of Chapter 17
used does not exceed 30 % of the ex-works
price of the product
0408 Birds’ eggs, not in shell, and egg yolks,
fresh, dried, cooked by steaming or byboiling in water, moulded, frozen orotherwise preserved, whether or not
containing added sugar or other sweet-
ening matterManufacture from materials of any heading
except birds’ eggs of heading No 0407
ex 0502 Prepared pigs’, hogs’ or boars’ bristles
and hairCleaning, disinfecting, sorting and straightening
of bristles and hair
ex 0506 Bones and horn-cores, unworked Manufacture in which all the materials of Chapter
2 used must already be originating
0710 to
0713Edible vegetables, frozen or dried,
provisionally preserved, except forheading Nos ex 0710 and ex 0711, forwhich the rules are set out belowManufacture in which all the vegetable materials
used must already be originating
ex 0710 Sweet corn (uncooked or cooked by
steaming or boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 0711 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn
0811 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen,whether or not containing added sugaror other sweetening matter:
— Containing added sugar Manufacture in which the value of any materials
of Chapter 17 used does not exceed 30 % of the
value of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 393
(1) (2) (3)
0811 (con’t) — Other Manufacture in which all the fruit or nuts used
must already be originating
0812 Fruit and nuts provisionally preserved
(for example, by sulphur dioxide gas, inbrine, in sulphur water or in otherpreservative solutions), but unsuitablein that state for immediate consumptionManufacture in which all the fruit or nuts used
must already be originating
0813 Fruit, dried, other than that of heading
Nos 0801 to 0806; mixtures of nuts ordried fruits of this ChapterManufacture in which all the fruit or nuts used
must already be originating
0814 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or
provisionally preserved in brine, in
sulphur water or in other preservativesolutionsManufacture in which all the fruit or nuts used
must already be originating
ex Chapter 11 Products of the milling industry; malt;
starches; inulin; wheat gluten; except
for No ex 1106 for which the rule is set
out belowManufacture in which all the cereals, edible
vegetables, roots and tubers of heading No 0714
or fruit used must be already originating
ex 1106 Flour, meal and powder of the dried,
shelled leguminous vegetables of head-ing No 0713Drying and milling of leguminous vegetables of
heading No 0708
1301 Lac; natural gums, resins, gum-resins
and, oleoresins (for example balsams)Manufacture in which the value of any materials
of heading No 1301 used may not exceed 50 % ofthe ex-works price of the product
ex 1302 Vanilla oleoresin Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
1501 Pig fat (including lard) and poultry fat,
other than that of heading Nos 0209 or
1503:
— Fats from bones or waste Manufacture from materials of any heading
except those of heading Nos 0203, 0206 or0207 or bones of heading No 0506
— Other Manufacture from meat or edible offal of swine
of heading No 0203 or 0206 or of meat and edibleoffal or poultry of heading No 0207
1502 Fats of bovine animals, sheep or goats,
other than those of heading No 1503
— Fats from bones or waste Manufacture from materials of any heading
except those of heading Nos 0201, 0202, 0204or 0206 or bones of heading No 0506
— Other Manufacture in which all the animal materials of
Chapter 2 used must already be originating
1504 Fats and oils and their fractions, of fish
or marine mammals, whether or notrefined, but not chemically modified:
— Solid fractions Manufacture from materials of any heading
including other materials of heading No 1504
— Other Manufacture in which all the animal materials of
Chapter 2 and 3 used must already be originating
ex 1505 Refined lanolin Manufacture from crude wool grease of heading
No 1505
1506 Other animal fats and oils and their
fractions, whether or not refined, butnot chemically modified:!
M101993R2454 — EN — 01.01.1999 — 001.001 — 394
(1) (2) (3)
1506 (con’t) — Solid fractions Manufacture from materials of any heading
including other materials of heading No 1506
— Other Manufacture in which all the animal materials of
Chapter 2 used must already be originating
ex 1507 to
1515Fixed vegetable oils and their fractions,
whether or not refined, but not chemi-
cally modified:
— Solid fractions, except for that of
jojoba oilManufacture from other materials of heading
Nos 1507 to 1515
— Other, except for: Manufacture in which all the vegetable materials
used must already be originating
— Tung oil, myrtle wax and Japan
wax
— Those for technical or industrial
uses other than the manufacture offoodstuffs for human consumption
ex 1516 Animal or vegetable fats and oils and
their fractions re-esterified, whether or
not refined, but not further preparedManufacture in which all the animal and
vegetable materials used must already be ori-
ginating
ex 1517 Edible liquid mixtures of vegetable oils
of heading Nos 1507 to 1515Manufacture in which all the vegetable materials
used must already be originating
1601 Sausages and similar products, of meat,
meat offal or blood; food preparations
based on these productsManufacture from animals of Chapter 1
1602 Other prepared or preserved meat, meat
offal or bloodManufacture from animals of Chapter 1
1603 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquatic
invertebratesManufacture from animals of Chapter 1. How-
ever, all fish, crustaceans, molluscs or other
aquatic invertebrates used must already beoriginating
1604 Prepared or preserved fish; caviar and
caviar substitutes prepared from fisheggsManufacture in which all the fish or fish eggs
used must already be originating
1605 Crustaceans; molluscs and other aquatic
invertebrates, prepared or preservedManufacture in which all the crustaceans,
molluscs or other aquatic invertebrates used mustalready be originating
ex 1701 Cane or beet sugar and chemically pure
sucrose, in solid form, flavoured or
colouredManufacture in which the value of any materials
of Chapter 17 used does not exceed 30 % of the
ex-works price of the product
1702 Other sugars, including chemically pure
lactose, maltose, glucose and fructose,in solid form; sugar syrups not contain-
ing added flavouring or colouring
matter; artificial honey, whether or notmixed with natural honey; caramel:
— Chemically pure maltose and fruc-
toseManufacture from materials of any heading
including other materials of heading No 1702
— Other sugars in solid form, fla-
voured or colouredManufacture in which the value of any materials
of Chapter 17 used does not exceed 30 % of theex-works price of the product
— Other Manufacture in which all the materials used must
already be originating
ex 1703 Molasses resulting from the extraction
of sugar, flavoured or colouredManufacture in which the value of any materials
of Chapter 17 used does not exceed 30 % of theex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 395
(1) (2) (3)
1704 Sugar confectionery (including white
chocolate), not containing cocoaManufacture in which all the materials used are
classified within a heading other than that of the
product, provided the value of any other materials
of Chapter 17 used does not exceed 30 % of theex-works price of the product
1806 Chocolate and other food preparations
containing cocoaManufacture in which all the materials used are
classified within a heading other than that of the
product, provided the value of any other materials
of Chapter 17 used does not exceed 30 % of theex-works price of the product
1901 Malt extract; food preparations of flour,
meal, starch or malt extract, not con-taining cocoa or containing less than
40 %, by weight of cocoa calculated on
a totally defatted basis, not elsewherespecified or included; food preparationsof goods of heading Nos 0401 to 0404,not containing cocoa or containing lessthan, 5 % by weight of cocoa calculated
on a totally defatted basis not elsewhere
specified or included:
— Malt extract Manufacture from cereals of Chapter 10— Other Manufacture in which all the materials used are
classified within a heading other than that of the
product provided the value of any materials of
Chapter 17 used does not exceed 30 % of the ex-works price of the product
1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) or
otherwise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,ravioli, cannelloni; couscous, whetheror not preparedManufacture in which all the cereals (except
durum wheat), meat, meat offal, fish, crustaceans
or molluscs used must already be originating
1903 Tapioca and substitutes therefore pre-
pared from starch, in the form of flakes,
grains, pearls, siftings or in similar
formsManufacture from materials of any heading
except potato starch of heading No 1108
1904 Prepared foods obtained by the swelling
or roasting of cereals or cereal products(for example, cornflakes); cereals,
(other than maize corn), in grain form,
or in the form of flakes or other workedgrains (except flour and meal), pre-cooked or otherwise prepared, not else-where specified or included
— Not containing cocoa Manufacture in which:
— all the cereals and flour (except Zea mays
indurata and durum wheat and their deri-
vates) used must be wholly obtained, and
— the value of any materials of Chapter 17
used does not exceed 30 % of the ex-worksprice of the product
— Containing cocoa Manufacture from materials not classified within
heading No 1806, provided the value of anymaterials of Chapter 17 used does not exceed30 % of the ex-works price of the product
1905 Bread, pastry, cakes, biscuits and other
bakers’ wares, whether or not contain-ing cocoa; communion wafers, emptycachets of a kind suitable for pharma-ceutical use, sealing wafers, rice paperand similar productsManufacture from materials of any heading,
except those of Chapter 11
2001 Vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved byvinegar or acetic acidManufacture in which all the fruit, nuts or
vegetables used must already be originating!
M101993R2454 — EN — 01.01.1999 — 001.001 — 396
(1) (2) (3)
2002 Tomatoes prepared or preserved other-
wise than by vinegar or acetic acidManufacture in which all the tomatoes used must
already be originating
2003 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar oracetic acidManufacture in which all the mushrooms or
truffles used must already be originating
2004 and
2005Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
frozen or not frozen, other than productsof heading No 2006Manufacture in which all the vegetables used
must already be originating
2006 — Fruit, nuts, fruit-peel and other
parts of plants, preserved by sugar(drained, glacé or crystallized)Manufacture in which the value of any materials
of Chapter 17 used must not exceed 30 % of theex-works price of the product
— Vegetables preserved by sugar
(drained, glacé or crystallized)Manufacture in which all the vegetables used
must already be originating
2007 Jams, fruit jellies, marmalades, fruit or
nut purée and fruit or nut pastes, being
cooked preparations, whether or not
containing added sugar or other sweet-ening matterManufacture in which the value of any materials
of Chapter 17 used must not exceed 30 % of the
ex-works price of the product
2008 Fruit, nuts other edible parts of plants,
otherwise prepared or preserved,whether or not containing added sugar
or other sweetening matter or spirit, not
elsewhere specified or included:
— Fruit and nuts cooked otherwise
than by steaming or boiling inwater, not containing added sugar,
frozenManufacture in which all the fruit and nuts used
must already be originating
— Nuts, not containing added sugar
or spiritsManufacture in which the value of the originating
nuts and oil seeds of heading Nos 0801, 0802 and1202 to 1207 used exceeds 60 % of the ex-worksprice of the product
— Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials ofChapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2009 Fruit juices (including grape must), and
vegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or other sweet-ening matterManufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials ofChapter 17 used does not exceed 30 % of the ex-works price of the product
ex 2101 Roasted chicory and extracts, essences
and concentrates thereofManufacture in which all the chicory used must
already be originating
ex 2103 Prepared mustard Manufacture from mustard flour or meal
2104 Soups and broths and preparations
therefore; homogenized composite food
preparations:
— Soups and broths and preparations
thereforeManufacture from materials of any heading
except prepared or preserved vegetables ofheading Nos 2002 to 2005
— Homogenized composite food pre-
parationsThe rule for the heading in which the product
would be classified in bulk shall apply
ex 2105 Ice cream and other edible ice, contain-
ing chocolateManufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials of
Chapter 18 used does not exceed 40 % of the ex-
works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 397
(1) (2) (3)
ex 2106 Sugar syrups, flavoured or coloured Manufacture in which the value of any materials
of Chapter 17 used must not exceed 30 % of the
ex-works price of the product
ex 2106 Compound alcoholic preparations, other
than those based on odiriferous (SIC!o-doriferous) substances, of a kind usedfor the manufacture of beveragesManufacture from materials of any heading
except grapes or any material derived fromgrapes
2201 Waters, including natural or artificial
mineral waters and aerated waters, notcontaining added sugar or other sweet-ening matter nor flavoured; ice andsnowManufacture in which all the water used must
already be originating
2202 Waters, including mineral waters and
aerated waters, containing added sugaror other sweetening matter or flavoured,and other non-alcoholic beverages, notincluding fruit or vegetable juices ofheading No 2009Manufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials ofChapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juiceused (except for pineapple, lime and grapefruit
juices) must already be originating
ex 2204 Wine of fresh grapes, including fortified
wines, and grape must with the additionof alcoholManufacture from other grape must
ex 2205
ex 2207ex 2208 and
ex 2209The following, containing grape materi-
als:Manufacture from materials of any heading
except grapes or any material derived from
grapes
— Vermouth and other wine of fresh
grapes flavoured with plants or
aromatic substances;
— Ethyl alcohol and other spirits,
denatured or not; spirits, liqueurs
and other spirituous beverages;
— Vinegar
ex 2208 Whiskies of an alcoholic strength by
volume of less than 50 % vol.Manufacture in which the value of any cereal
based spirits used does not exceed 15 % of theex-works price of the product
ex 2303 Residues from the manufacture of
starch from maize (excluding concen-
trated steeping liqueurs), of a protein
content, calculated on the dry product,exceeding 40 % by weightManufacture in which all the maize used must
already be originating
ex 2306 Oil cake and other solid residues
resulting from the extraction of olive
oil, containing more than 3 % of olive
oilManufacture in which all the olives used must
already be originating
2309 Preparations of a kind used in animal
feedingManufacture in which all the cereals, sugar or
molasses, meat or milk used must already beoriginating
2402 Cigars, cheroots, cigarillos and cigar-
ettes, of tobacco or of tobacco sub-stitutesManufacture in which at least 70 % by weight of
the unmanufactured tobacco or tobacco refuse ofheading No 2401 used must already be originat-ing
ex 2403 Smoking tobacco Manufacture in which at least 70 % by weight of
the unmanufactured tobacco or tobacco refuse of
heading No 2401 used must already be originat-ing
ex 2504 Natural crystalline graphite, with en-
riched carbon content, purified andgroundEnriching of the carbon content, purifying and
grinding of crude crystalline graphite!
M101993R2454 — EN — 01.01.1999 — 001.001 — 398
(1) (2) (3)
ex 2515 Marble, merely cut by sawing or other-
wise into blocks or slabs of a rectan-
gular (including square) shape, of a
thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 2516 Granite, porphyry, basalt, sandstone and
other monumental and building stone,merely cut by sawing or otherwise, into
blocks or slabs of a rectangular (includ-
ing square) shape, of a thickness notexceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 2518 Calcined dolomite Calcination of dolomite not calcined
ex 2519 Crushed natural magnesium carbonate
(magnesite), in hermetically sealed con-
tainers, and magnesium oxide, whetheror note pure, other than fused magnesiaor dead burned (sintered) magnesiaManufacture in which all the materials used are
classified within a heading other than that of the
product. However, natural magnesium carbonate(magnesite) may be used
ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 2524 Natural asbestos fibres Manufacture from asbestos concentrateex 2525 Mica powder Grinding of mica or mica waste
ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours
ex 2707 Oils in which the weight of the aromatic
constituents exceeds that of the non-aromatic constituents, being oils similarto mineral oils obtained by distillation
of high temperature coal tar, of which
more than 65 % by volume distils at atemperature of up to 250 °C (includingmixtures of petroleum spirit and ben-zole), for use as power or heating fuelsOperations of refining and/or one or more
specific process (es) (
1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that theirvalue does not exceed 50 % of the ex-works priceof the product
ex 2709 Crude oils obtained from bituminous
mineralsDestructive distillation of bituminous materials
2710 to
2712Petroleum oils and oils obtained from
bituminous materials, other than crude;preparations not elsewhere specified or
included, containing by weight 70 % or
more of petroleum oils or of oilsobtained from bituminous materials,these oils being the basic constituentsof the preparations
Petroleum gases and other gaseous
hydrocarbonsOperations of refining and/or one or more
specific process(es) (
1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that theirvalue does not exceed 50 % of the ex-works price
of the product
Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, othermineral waxes and similar productsobtained by synthesis or by otherprocesses, whether or not coloured
2713 to
2715Petroleum coke, petroleum bitumen and
other residues of petroleum oils or ofoils obtained from bituminous materialsOperations of refining and/or one or more
specific process (es) (
1)
or
Bitumen and asphalt, natural; bitumi-
nous or oil shale and tar sands;asphaltites and asphaltic rocksOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that theirvalue does not exceed 50 % of the ex-works priceof the product
Bituminous mixtures based on natural
asphalt, on natural bitumen, on petro-leum bitumen, on mineral tar or onmineral tar pitch!
M101993R2454 — EN — 01.01.1999 — 001.001 — 399
(1) (2) (3)
ex Chapter 28 Inorganic chemicals; organic or inor-
ganic compounds of precious metals, of
rare-earth metals, of radioactive ele-
ments or of isotopes; except for headingNos ex 2811 and ex 2833 for which therules are set out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide
ex 2833 Aluminium sulphate Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex Chapter 29 Organic chemicals; except for heading
Nos ex 2901, ex 2902, ex 2905, 2915,
ex 2932, 2933 and 2934, for which the
position is set out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 2901 Acyclic hydrocarbons for use as power
or heating fuelsOperations of refining and/or one or more
specific process (es) (
1)
or
Other operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that their
value does not exceed 50 % of the ex-works price
of the product
ex 2902 Cyclanes and cyclenes (other than
azulenes), benzene, toluene, xylenes,for use as power or heating fuelsOperations of refining and/or one or more
specific process(es) (
1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used, provided that theirvalue does not exceed 50 % of the ex-works priceof the product
ex 2905 Metal alcoholates of alcohols of this
heading and of ethanol or glycerolManufacture from materials of any heading,
including other materials of heading No 2905.However, metal alcoholates of this heading maybe used, provided that their value does not exceed20 % of the ex-works price of the product
2915 Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxidesand peroxyacids; their halogenated,sulphonated, nitrated or nitrosated deri-vativesManufacture from materials of any heading.
However, the value of all the materials ofheadings Nos 2915 and 2916 used may notexceed 20 % of the ex-works price of the product
ex 2932 — Internal ethers and their haloge-
nated, sulphonated, nitrated ornitrosated derivativesManufacture from materials of any heading.
However, the value of all the materials of headingNo 2909 used may not exceed 20 % of the ex-works price of the product
— Cyclic acetals and internal hemi-
acetals and their halogenated, sul-
phonated, nitrated or nitrosatedderivativesManufacture from materials of any heading
2933 Heterocyclic compounds with nitrogen
hetero-atom(s) onlyManufacture from materials of any heading.
However, the value of all the materials of
headings Nos 2932 and 2933 used may not
exceed 20 % of the ex-works price of the product
2934 Nucleic acids and their salts; other
heterocyclic compoundsManufacture from materials of any heading.
However, the value of all the materials ofheadings Nos 2932, 2933 and 2934 used maynot exceed 20 % of the ex-works price of the
product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 400
(1) (2) (3)
ex Chapter 30 Pharmaceutical pr oducts, except for
Nos 3002, 3003 and 3004, for which
the rules are set out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
3002 Human blood; animal blood prepared
for therapeutic, prophylactic or diag-
nostic uses; antisera and other bloodfractions and modified immunologicalproducts, whether or not obtained bymeans of biotechnological processes;vaccines, toxins, cultures of micro-organisms (excluding yeasts) and simi-
lar products:
— Products consisting of two or more
constituents which have beenmixed together for therapeutic orprophylactic uses or unmixed pro-
ducts for these uses, put up in
measured doses or in forms orpackings for retail saleManufacture from materials of any heading,
including other materials of heading No 3002.The materials of this description may also beused, provided that their value does not exceed
20 % of the ex-works price of the product
— Other:
— Human blood Manufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Animal blood prepared for thera-
peutic or prophylacticManufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Blood fractions other than antisera,
haemoglobin and serum globulinManufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also be
used, provided that their value does not exceed20 % of the ex-works price of the product
— Haemoglobin, blood globulin and
serum globulinManufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also be
used, provided that their value does not exceed20 % of the ex-works price of the product
— Other Manufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also be
used, provided that their value does not exceed20 % of the ex-works price of the product
3003 and
3004Medicaments (excluding goods of head-
ing Nos 3002, 3005 or 3006)Manufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct, and
— all the materials used are classified within a
heading other than of the product. However,materials of heading No 3003 or 3004 maybe used provided their value, taken together,does not exceed 20 % of the ex-works priceof the product
ex Chapter 31 Fertilizers except for heading
No ex 3105 for which the rule is setout belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 401
(1) (2) (3)
ex 3105 Mineral or chemical fertilizers contain-
ing two or three of the fertilizing
elements nitrogen phosphorus and po-
tassium; other fertilizers; goods of thisChapter, in tablets or similar forms or inpackages of a gross weight not exceed-ing 10 kg, except for:
— Sodium nitrate— Calcium cyanamide
— Potassium sulphate
— Magnesium potassium sulphate
Manufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct, and
— all the materials used are classified within a
heading other than that of the product.However, materials classified within thesame heading may be used provided theirvalue does not exceed 20 % of the ex-works
price of the product,
ex Chapter 32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments andother colouring matter; paints andvarnishes; putty and other mastics;inks; except for: heading Nos ex 3201
and 3205, for which the rules are set out
belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works price
of the product
ex 3201 Tannins and their salts, ethers, esters,
and other derivativesManufacture from tanning extracts of vegetable
origin
3205 Colour lakes; preparations as specified
in Note 3 to this Chapter based oncolour lakes (
2)Manufacture from materials of any heading,
except headings Nos 3203, 3204 and 3205.However, materials from heading No 3205 maybe used provided that their value does not exceed20 % of the ex-works price of the product
ex Chapter 33 Essential oils and resinoids; perfumery,
cosmetic or toilet preparations; except
for heading Nos ex 3301, ex 3302 andex 3306 for which the rules are set outbelowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 3301 Essential oils (terpeneless or not),
including concretes and absolutes; re-sinoids; concentrates of essential oils infats, in fixed oils, in waxes or the like,obtained by enfleurage or maceration;terpenic by-products of the deterpena-
tion of essential oils; aqueous distillates
and aqueous solutions of essential oilsManufacture from materials of any heading,
including materials of a different ‘group’ (
3)i n
this heading. However, materials of the same‘group’ may be used, provided that their valuedoes not exceed 20 % of the ex-works price of theproduct
ex 3302 Alcoholic preparations containing all
flavouring agents characterizing a bev-erageManufacture from materials of any heading
except grapes or any material derived fromgrapes
ex 3306 Y arn used to clean between the teeth
(dental floss)Manufacture from:
— natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or— paper making materials!
M101993R2454 — EN — 01.01.1999 — 001.001 — 402
(1) (2) (3)
ex Chapter 34 Soap, organic surface-active agents,
washing preparations, lubricating pre-
parations, artificial waxes, prepared
waxes, polishing or scouring prepara-tions, candles and similar articles,modelling pastes, ‘dental waxes’ anddental preparations with a basis ofplaster; except for heading Nos 3403
and 3404, for which the position is set
out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided their valuedoes not exceed 20 % of the ex-works price of theproduct
ex 3403 Lubricating preparations containing pet-
roleum oils or oils obtained frombituminous minerals, provided that theyrepresent less than 70 % by weightOperations of refining and/or one or more
specific process (es) (
1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided theirvalue does not exceed 50 % of the ex-works priceof the product
ex 3404 Artificial waxes and prepared waxes
with a basis of paraffin, petroleumwaxes, waxes obtained from bituminousmaterials, slack wax or scale waxManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 50 % of the ex-works priceof the product
ex Chapter 35 Albuminoidal substances; modified
starches; glues; enzymes; except forheading Nos 3505 and ex 3507 forwhich the rules are set belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works price
of the product
3505 Dextrins and other modified starches
(for example, pregelatinized or esteri-fied starches); glues based on starches,or on dextrins or other modifiedstarches:
— Starch ethers and esters Manufacture from materials of any heading,
including other materials of heading No 3505
— Other Manufacture from materials of any heading,
except those of heading No 1108
ex 3507 Prepared enzymes not elsewhere speci-
fied or includedManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
Chapter 36 Explosives; pyrotechnic pr oducts;
matches; pyrophoric alloys; certain
combustible preparationsManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified in thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex Chapter 37 Photographic or cinematographic
goods; except for No 3701, 3702 and
3704 for which the rules are set belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
3701 Photographic plates and film in the flat,
sensitized, unexposed, of any materialother than paper, paperboard or textiles;instant print film in the flat, sensitized,unexposed, whether or not in packs:Manufacture in which all the materials used are
classified within a heading other than in headingNo 3702
3702 Photographic film in rolls, sensitized,
unexposed, of any material other than
paper, paperboard or textiles; instantprint film in rolls, sensitized, unexposedManufacture in which all the materials used are
classified within a heading other than heading
Nos 3701 or 3702!
M101993R2454 — EN — 01.01.1999 — 001.001 — 403
(1) (2) (3)
3704 Photographic plates, film paper, paper-
board and textiles, exposed but not
developedManufacture in which all the materials used are
classified within a heading other than heading
Nos 3701 to 3704
ex Chapter 38 Miscellaneous chemical products; ex-
cept for heading Nos ex 3801, ex 3803,ex 3806, ex 3806, ex 3807, 3808 to3814, 3818 to 3820, 3822, ex 3823
and 3824, for which the rules are set
out belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that their
value does not exceed 20 % of the ex-works price
of the product
ex 3801 — Colloidal graphite in suspension in
oil and semi-colloidal graphite;carbonaceous pastes for electrodesManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
— Graphite in paste form, being a
mixture of more than 30 % byweight of graphite with mineraloilsManufacture in which the value of all the
materials of heading No 3403 used does notexceed 20 % of the ex-works price of the product
ex 3803 Refined tall oil Refining of crude tall oil
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw
spirits of sulphate turpentine
ex 3806 Ester gums Manufacture from resin acidsex 3807 Wood pitch (wood tar pitch) Distillation of wood tar
ex 3811 Prepared additives for lubricating oil,
containing petroleum oils or oils ob-tained from bituminous materialsManufacture in which the value of all the
materials of heading No 3811 used does notexceed 50 % of the product
3808 to
3814, 3818
to 3820,3822 and3824Miscellaneous chemical products:
— The following of heading No 3824:
— Prepared binders for foundry
moulds or cores based onnatural resinous products
— Naphthenic acids, their water
insoluble salts and their esters
— Sorbitol other than that of
heading No 2905
— Petroleum sulphates, exclud-
ing petroleum sulphates ofalkali metals, of ammoniumor of ethanolamines; thiophe-nated sulphonic acids of oilsobtained from bituminous
minerals, and their salts
— Ion exchangers
— Getters for vacuum tubes
— Alkaline iron oxide for the
purification of gas
— Ammoniacal gas liqueurs and
spent oxide produced in coal
gas purification
— Sulphonaphthenic acids, their
water insoluble salts and their
esters
— Fusel oil and Dippel’ s oil
— Mixtures of salts having dif-
ferent anions
— Copying pastes with a basis of
gelatin, whether or not on apaper or textile backingManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within thesame heading may be used provide that theirvalue does not exceed 20 % of the ex-works priceof the product
— Other Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 404
(1) (2) (3)
ex 3823 Industrial fatty alcohols Manufacture from materials of any heading
including fatty acids of heading No 3823
ex 3901 to
3915Plastics in primary forms, waste,
parings and scrap, of plastic:
— Addition homopolymerization pro-
ductsManufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct,
and
— the value of any materials of Chapter 39
used does not exceed 20 % of the ex-worksprice of the product (
4)
— Other Manufacture in which the value of the materials
of Chapter 39 used does not exceed 20 % of theex-works price of the product (
4)
3916 to
3921Semi-manufactures of plastics:
— Flat products, further worked than
only surface-worked or cut into
forms other than rectangular; other
products, further worked than onlysurface-workedManufacture in which the value of any materials
of Chapter 39 used does not exceed 50 % of the
ex-works price of the product
— Other:
— Addition homopolymerization pro-
ductsManufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct, and
— the value of any materials of Chapter 39
used does not exceed 20 % of the ex-worksprice of the product (
4)
— Other Manufacture in which the value of any materials
of Chapter 39 used does not exceed 20 % of theex-works price of the product (
4)
3922 to
3926Articles of plastic Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 4001 Laminated slabs of crepe rubber for
shoesLamination of sheets of natural rubber
4005 Compound rubber, unvulcanized, in
primary forms or in plates, sheets or
stripManufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
4012 Retreaded or pneumatic tyres of rubber;
solid or cushion tyres, interchangeabletyre treads and tyre flaps, of rubberManufacture from materials of any heading,
except those of heading Nos 4011 or 4012
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex 4102 Raw skins of sheep or lambs, without
wool onRemoval of wool from sheep or lamb skins, with
wool on
4104 to
4107Leather, without hair or wool, other
than leather of heading Nos 4108 or4109Retanning of pre-tanned leather, or Manufacture
in which all the materials used are classifiedwithin a heading other than that of the product
4109 Patent leather and patent laminated
leather; metallized leatherManufacture from leather of heading Nos 4104 to
4107 provided its value does not exceed 50 % ofthe ex-works price of the product
ex 4302 Tanned or dressed furskins, assembled Manufacture from non-assembled tanned or
dressed furskins!
M101993R2454 — EN — 01.01.1999 — 001.001 — 405
(1) (2) (3)
ex 4302 (con’t) — Plates, crosses and similar forms Bleaching or dying, in addition to cutting and
assembly of non-assembled tanned or dressed
furskins
— Other Manufacture from non-assembled, tanned or
dressed furskins
4303 Articles of apparel, clothing accessories
and other articles of furskinManufacture from non-assembled tanned or
dressed furskins, of heading No 4302
ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or
not stripped of its bark or merely roughed down
ex 4407 Wood sawn or chipped lengthwise,
sliced or peeled, of a thickness exceed-
ing 6 mm, planed, sanded or finger-
jointedPlaning, sanding or finger-jointing
ex 4408 Veneer sheets and sheets for plywood,
of a thickness not exceeding 6 mm,spliced, and other wood sawn length-
wise, sliced or peeled of a thickness not
exceeding 6 mm, planed, sanded orfinger-jointedSplicing, planing, sanding or finger-jointing
ex 4409 — Wood (including strips and friezes
for parquet flooring, not as-sembled) continuously shaped
(tonged, grooved, rebated, cham-
fered, V -jointed, beaded, moulded,rounded or the like) along any ofits edges or faces, sanded orfinger-jointedSanding or finger-jointing
— Beadings and mouldings Beading or moulding
ex 4410 to
ex 4413Beadings and mouldings, including
moulded skirting and other mouldedboardsBeading or moulding
ex 4415 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 4416 Casks, barrels, vats, tubs and other
coopers’ products and parts thereof, ofwoodManufacture from riven staves, not further
worked than sawn on the two principal surfaces
ex 4418 — Builders’ joinery and carpentry of
woodManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, cellular wood panels, shinglesand shales may be used
— Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading except
drawn wood of heading No 4409
4503 Articles of natural cork Manufacture from cork of heading No 4501
ex 4811 Paper and paperboard, ruled, lined or
squared onlyManufacture from paper-making materials of
Chapter 47
4816 Carbon paper, self-copy paper and other
copying or transfer papers (other thanthose of heading No 4809), duplicatorstencils and offset plates, of paper,
whether or not put up in boxesManufacture from paper-making materials of
Chapter 47
4817 Envelopes, letter cards, plain postcards
and correspondence cards, of paper orpaperboard; boxes, pouches, wallets andwriting compendiums, of paper or
paperboard, containing an assortment
of paper stationeryManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 406
(1) (2) (3)
ex 4818 Toilet paper Manufacture from paper-making materials of
Chapter 47
ex 4819 Cartons, boxes, cases, bags and other
packing containers, of paper, paper-board, cellulose wadding or webs ofcellulose fibresManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex 4820 Letter pads Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 4823 Other paper, paperboard, cellulose wad-
ding and webs of cellulose fibres, cut to
size or shapeManufacture from paper-making materials of
Chapter 47
4909 Printed or illustrated postcards; printed
cards bearing personal greetings, mes-sages or announcements, whether or not
illustrated, with or without envelopes or
trimmingsManufacture from materials not classified within
heading Nos 4909 or 4911
4910 Calendars of any kind, printed, includ-
ing calendar blocks:
— Calendars of the ‘perpetual’ type
or with replaceable blocks
mounted on bases other than paperor paperboardManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
— Other Manufacture from materials not classified within
heading Nos 4909 or 4911
ex 5003 Silk waste (including yarn waste un-
suitable for reeling, yarn waste andgarnetted stock), carded or combedCarding or combing of silk waste
5501 to
5507Man-made staple fibres Manufacture from chemical materials or textile
pulp
ex Chapter 50
to 55Y arn, monofilament and thread: Manufacture from (
5):
— natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper-making materials
ex Chapter 50
to 55Woven fabrics:
— Incorporating rubber thread Manufacture from single yarn (5)
— Other Manufacture from (5):
— coir yarn,— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or— paper
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-
ing, mercerizing, heat setting, raising, calender-ing, shrink-resistance processing, permanentfinishing, decatizing, impregnating, mendingand burling) where the value of the unprintedfabric used does not exceed 47,5 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 407
(1) (2) (3)
ex Chapter 56 Wadding, felt and non-wovens; special
yarns; twine, cordage, ropes and cables
and articles thereof except for heading
Nos 5602, 5604, 5605 and 5606, forwhich the rules are set out belowManufacture from (
5):
— coir yarn— natural fibres,
— chemical materials or textile pulp, or
— paper making materials
5602 Felt, whether or not impregnated,
coated, covered or laminated:
— Needleloom felt Manufacture from (
5):
— natural fibres, or
— chemical materials or textile pulp
However:
— polypropylene filament of heading No 5402,— polypropylene fibres of heading Nos 5503
or 5506, or
— polypropylene filament tow of heading
No 5501
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may be
used provided that their value does not exceed
40 % of the ex-works price of the product
— Other Manufacture from (
5):
— natural fibres
— man-made staple fibres made from casein,
or
— chemical materials or textile pulp
5604 Rubber thread and cord, textile covered;
textile yarn, and strip and the like ofheading Nos 5404 or 5405, impreg-nated, coated, covered or sheathed with
rubber or plastics:
Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not
textile covered
— Other Manufacture from (
5):
— natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or— paper-making materials
5605 Metallized yarn, whether or not gimped,
being textile yarn, or strip or the like ofheading Nos 5404 or 5405, combinedwith metal in the form of thread, strip orpowder or covered with metalManufacture from (
5):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or— paper-making materials
5606 Gimped yarn, and strip and the like of
heading Nos 5404 or 5405, gimped(other than those of heading No 5605and gimped horsehair yarn); chenille
yarn (including flock chenille yarn);
loop wale-yarnManufacture from (
5):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or— paper-making materials
Chapter 57 Carpets and other textile floor cover-
ings:!
M101993R2454 — EN — 01.01.1999 — 001.001 — 408
(1) (2) (3)
Chapter 57
(con’t)— Of needleloom felt Manufacture from (5):
— natural fibres, or— chemical materials or textile pulp
However:
— polypropylene filament of heading No 5402,
— polypropylene fibres of heading Nos 5503
or 5506, or
— polypropylene filament tow of heading
No 5501,
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may beused provided that their value does not exceed40 % of the ex-works price of the product
— Of other felt Manufacture from (
5):
— natural fibres not carded or combed or
otherwise processed for spinning, or
— chemical materials or textile pulp
— Other Manufacture from (5):
— coir yarn,— synthetic or artificial filament yarn,
— natural fibres, or
— man-made staple fibres not carded or
combed or otherwise processed for spinning
ex Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery; except for headingNos 5805 and 5810; the rule for head-ing No 5810 is set out below:
— Combined with rubber thread Manufacture from single yarn (
5):
— Other Manufacture from (5):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp,
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-ing, mercerizing, heat setting, raising, calender-ing, shrink-resistance processing, permanentfinishing, decatizing, impregnating, mendingand burling) where the value of the unprinted
fabric used does not exceed 47,5 % of the ex-
works price of the product
5810 Embroidery in the piece, in strips or in
motifsManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
5901 Textile fabrics coated with gum or
amylaceous substances, of a kind usedfor the outer covers of books or the like;tracing cloth; prepared painting canvas;buckram and similar stiffened textilefabrics of a kind used for hat founda-
tionsManufacture from yarn!
M101993R2454 — EN — 01.01.1999 — 001.001 — 409
(1) (2) (3)
5902 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayon:
— Containing not more than 90 % by
weight of textile materialsManufacture from yarn
— Other Manufacture from chemical materials or textile
pulp
5903 Tex tile fabrics impregnated, coated,
covered or laminated with plastics,other than those of heading No 5902Manufacture from yarn
5904 Linoleum, whether or not cut to shape;
floor coverings consisting of a coating
or covering applied on a textile backing,whether or not cut to shapeManufacture from yarn (
5)
5905 Textile wall coverings:
— Impregnated, coated, covered or
laminated with rubber, plastics orother materialsManufacture from yarn
— Other Manufacture from (
5):
— coir yarn,
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp,
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-ing, mercerising, heat setting, raising, calender-ing, shrink-resistance processing, permanentfinishing, decatising, impregnating, mendingand burling) where the value of the unprinted
fabric used does not exceed 47,5 % of the ex-
works price of the product
5906 Rubberized textile fabrics, other than
those of heading No 5902:
— Knitted or crocheted fabrics Manufacture from (
5):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
— Other fabrics made of synthetic
filament yarn, containing morethan 90 % by weight of textile
materialsManufacture from chemical materials
— Other Manufacture from yarn
5907 Textile fabrics otherwise impregnated,
coated or covered; painted canvas being
theatrical scenery, studio backcloths or
the likeManufacture from yarn
ex 5908 Incandescent gas mantles, impregnated Manufacture from tubular knitted gas mantle
fabric!
M101993R2454 — EN — 01.01.1999 — 001.001 — 410
(1) (2) (3)
5909 to
5911Textiles articles of a kind suitable for
industrial use:
— Polishing discs or rings other than
of felt of heading No 5911Manufacture from yarn or waste fabrics or rags of
heading No 6310
— Other Manufacture from (5):
— coir yarn,— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from (
5):
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing acces-
sories, knitted or crocheted
— Obtained by sewing together or
otherwise assembling, two or morepieces of knitted or crochetedfabric, which have been either cutto form or obtained directly toformManufacture from yarn (
6)
— Other Manufacture from (5):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted exceptfor heading Nos ex 6202, ex 6204,
ex 6209, ex 6209, ex 6210, 6213, 6214,
ex 6216 and ex 6217 for which the rulesare set out belowManufacture from yarn (
6)
ex 6202
ex 6209
ex 6209 and
ex 6217Women’ s, girls’ and babies’ clothing
and other made up clothing accessories,
embroideredManufacture from yarn (6)
or
Manufacture from unembroidered fabric pro-
vided the value of the unembroidered fabric useddoes not exceed 40 % of the ex-works price of theproduct (
5)
ex 6210
ex 6216 andex 6217Fire-resistant equipment of fabric cov-
ered with foil of aluminized polyesterManufacture from yarn (
6)
or
Manufacture from uncoated fabric provided the
value of the uncoated fabric used does not exceed40 % of the ex-works price of the product (
6)
6213 and
6214Handkerchiefs, shawls, scarves, muf-
flers, mantillas, veils and the like!M101993R2454 — EN — 01.01.1999 — 001.001 — 411
(1) (2) (3)
6213 and 6214
(con’t)— Embroidered Manufacture from single yarn (5)(6)
orManufacture from unembroidered fabric pro-
vided the value of the unembroidered fabric useddoes not exceed 40 % of the ex-works price of theproduct (
6)
— Other Manufacture from unbleached single yarn (5)(6)
ex 6217 — Interlinings for collars and cuffs,
cut outManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of the
product
6301 to
6304Blankets, travelling rugs, bed linen etc.;
curtains etc.; other furnishing articles:
— Of felt, of non-wovens Manufacture from (5):
— natural fibres, or— chemical materials or textile pulp
— Other Manufacture from unbleached single yarn— Embroidered Manufacture from unbleached single yarn (
5)
orManufacture from unembroidered fabric (other
than knitted or crocheted) provided that the valueof the unembroidered fabric used does not exceed40 % of the ex-works price of the product
— Other Manufacture from unbleached single yarn (
5)
6305 Sacks and bags, of a kind used for the
packing of goodsManufacture from (5):
— natural fibres,
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
6306 Tarpaulins, sails for boats, sailboards or
landcraft, awnings, sunblinds, tents and
camping goods:
— Of non-wovens Manufacture from (
5):
— natural fibres, or
— chemical materials or textile pulp
— Other Manufacture from unbleached single yarn
6307 Other made up articles, including dress
patternsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product (
7)
6308 Sets consisting of woven fabric and
yarn, whether or not with accessories,for making up into rugs, tapestries,embroidered table cloths or serviettes,or similar textile articles, put up inpackings for retail saleEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may be incor-porated provided their total value does not exceed15 % of the ex-works price of the set
6401 to
6405Footwear Manufacture from materials of any heading
except for assemblies of uppers affixed to innersoles or to other sole components of headingNo 6406
6503 Felt hats and other felt headgear, made
from the hat bodies, hoods or plateauxof heading No 6501, whether or notlined or trimmedManufacture from yarn or textile fibres (
8)!M101993R2454 — EN — 01.01.1999 — 001.001 — 412
(1) (2) (3)
6505 Hats and other headgear, knitted or
crocheted, or made up from lace, felt
or other textile fabric, in the piece (but
not in strips), whether or not lined ortrimmed; hair-nets of any material,whether or not lined or trimmedManufacture from yarn or textile fibres (
8)
6601 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden um-
brellas and similar umbrellas)Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 6803 Articles of slate or of agglomerated
slateManufacture from worked slate
ex 6812 Articles of asbestos or mixtures with a
basis of asbestos or with a basis of
asbestos and magnesium carbonateManufacture from fabricated asbestos fibres or
from mixtures with a basis of asbestos or with a
basis of asbestos and magnesium carbonate
ex 6814 Articles of mica, including agglomer-
ated or reconstituted mica on a supportof paper, paperboard or other materialsManufacture from worked mica (including ag-
glomerated or reconstituted mica)
7006 Glass of heading Nos 7003, 7004 or
7005, bent, edge-worked, engraved,drilled, enamelled or otherwise worked,but not framed or fitted with othermaterialsManufacture from materials of heading No 7001
7007 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of heading No 7001
7008 Multiple-walled insulating units of glass Manufacture from materials of heading No 7001
7009 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of heading No 7001
7010 Carboys, bottles, flasks, jars, pots,
phials, ampoules and other containers,of glass, of a kind used for theconveyance or packing of goods; pre-
serving jars of glass; stoppers, lids and
other closures, of glassManufacture within which all the materials used
are classified in a heading other than that of theproduct
orCutting of glassware, provided that the value does
not exceed 50 % of the ex-works price of theproduct
7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration
or similar purposes (other than that of
heading Nos 7010 or 7018)Manufacture within which all the materials used
are classified in a heading other than that of the
product
or
Cutting of glassware, provided that the value of
the uncut glassware does not exceed 50 % of theex-works price of the product
orHand-decoration (with the exception of silk
screen printing) of hand-blown glassware, pro-vided that the value of the hand-blown glasswaredoes not exceed 50 % of the ex-works price of theproduct
ex 7019 Articles (other than yarn) of glass fibres Manufacture from:
— uncoloured slivers, rovings, yarn or chopped
strands, or
— glass wool
ex 7102,
ex 7103 andex 7104Worked precious or semi-precious
stones (natural, synthetic or recon-structed)Manufacture from unworked precious or semi-
precious stones
ex 7106,
ex 7108 andex 7110Precious metals:!
M101993R2454 — EN — 01.01.1999 — 001.001 — 413
(1) (2) (3)
ex 7106,
ex 7108 and
ex 7110 (con’t)— Unwrought Manufacture from materials not classified within
heading Nos 7106, 7108 or 7110
orElectrolytic, thermal or chemical separation of
precious metals of heading Nos 7106,7108or7110
orAlloying of precious metals of heading Nos 7106,
7108 or 7110 with each other or with base metals
— Semi-manufactured or in powder
form (All)Manufacture from unwrought precious metals
ex 7107,
ex 7109 andex 7111Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with precious
metals unwrought
7116 Articles of natural or cultured pearls,
precious or semi-precious stones (nat-
ural, synthetic or reconstructed)Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
7117 Imitation jewellery Manufacture in which all the materials used are
classified within a heading other than that of theproduct
orManufacture from base metal parts, not plated or
covered with precious metals, provided that thevalue of all the materials used does not exceed50 % of the ex-works price of the product
7207 Semi-finished products of iron or non-
alloy steelManufacture from materials of heading Nos 7201,
7202, 7203, 7204 or 7205
7208 to
7216Flat-rolled products, bars and rods,
angles, shapes and sections of iron ornon-alloy steelManufacture from ingots or other primary forms
of heading No 7206
7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of
heading No 7207
ex 7218
7219 to
7222Semi-finished products, flat rolled pro-
ducts, bars and rods, angles, shapes andsections of stainless steelManufacture from ingots or other primary forms
of heading No 7218
7223 Wire of stainless steel Manufacture from semi-finished materials of
heading No 7218
ex 7224
7225 to
7227Semi-finished products, flat rolled pro-
ducts, bars and rods, in irregularlywound coils, of other alloy steelManufacture from ingots or other primary forms
of heading No 7224
7228 Other bars and rods of other alloy steel;
angles, shapes and sections, of otheralloy steel; hollow drill bars and rods, ofalloy or non-alloy steelManufacture from ingots or other primary forms
of heading Nos 7206, 7218 or 7224
7229 Wire of other alloy steel Manufacture from semi-finished materials of
heading No 7224
ex 7301 Sheet piling Manufacture from materials of heading No 7206
7302 Railway or tramway track construction
materials of iron or steel: rails, check-
rails and rack-rails, switch blades,crossing frogs, point rods and othercrossing pieces, sleepers (cross-ties),fishplates, chairs, chair wedges, solepates (base plates), rail clips, bedplates,ties and other material specialized for
jointing or fixing railsManufacture from materials of heading No 7206
7304, 7305
and 7306Tubes, pipes and hollow profiles, of
iron (other than cast iron) or steelManufacture from materials of heading Nos 7206,
7207, 7218 or 7224!
M101993R2454 — EN — 01.01.1999 — 001.001 — 414
(1) (2) (3)
7308 Structures (excluding prefabricated
buildings of heading No 9406) and
parts of structures (for example, bridges
and bridge-sections, lock-gates, towers,lattice masts, roofs, roofing frame-works, doors and windows and theirframes and thresholds for doors, shut-ters, balustrades, pillars and columns),
of iron or steel; plates, rods, angles,
shapes, sections, tubes and the like,prepared for use in structures, of iron orsteelManufacture in which all the materials used are
classified within a heading other than that of the
product. However, welded angles, shapes and
sections of heading No 7301 may not be used
ex 7315 Skid-chains Manufacture in which the value of all the
materials of heading No 7315 used does not
exceed 50 % of the ex-works price of the product
ex 7322 Radiators for central heating, not elec-
trically heated and parts thereof, of ironor steelManufacture in which the value of all the
materials of heading No 7322 used does notexceed 5 % of the ex-works price of the product
ex Chapter 74 Copper and articles thereof except for
heading Nos 7401 to 7405; the rule forheading No ex 7403 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
ex 7403 Copper alloys, unwrought Manufacture from refined copper, unwrought, or
waste and scrap of copper
ex Chapter 75 Nickel and articles thereof except for
heading Nos 7501 to 7503Manufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
ex Chapter 76 Aluminium and articles thereof except
for heading Nos 7601, 7602 andex 7616; the rules for heading
Nos ex 7601 and ex 7616 are set out
belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
ex 7601 — Aluminium alloys Manufacture from aluminium, not alloyed, or
waste and scrap
— ‘Super-pure’ aluminium (ISO No
Al 99.99)Manufacture from aluminium, not alloyed (ISO
No Al 99.8)
ex 7616 Aluminium articles other than gauze,
cloth, grill, netting, fencing, reinforcing
fabric and similar materials (including
endless bands) of aluminium wire, andexpanded metal of aluminiumManufacture in which:
— all the materials used are classified within a
heading other than that of the product.However, gauze, cloth, grill, netting, fen-cing, reinforcing fabric and similar materials(including endless bands) of aluminium
wire, or expanded metal of aluminium may
be used, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex Chapter 78 Lead and articles thereof except for
heading Nos 7801 and 7802; the rulefor heading No 7801 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
7801 Unwrought lead:
— Refined lead Manufacture from ‘bullion’ or ‘work’ lead!
M101993R2454 — EN — 01.01.1999 — 001.001 — 415
(1) (2) (3)
7801 (con’t) — Other Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, waste and scrap of heading
No 7802 may not be used
ex Chapter 79 Zinc and articles of zinc, except for
heading Nos 7901 and 7902; the rulefor heading No 7901 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
7901 Unwrought zinc Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, waste and scrap of heading
No 7902 may not be used
ex Chapter 80 Tin and articles thereof; except for
heading Nos 8001, 8002 and 8007; therule for heading No 8001 is set outbelowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
8001 Unwrought tin Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, waste and scrap of headingNo 8002 may not be used
ex Chapter 81 Other base metals, wrought; articles
thereofManufacture in which the value of all the
materials classified within the same heading asthe product used does not exceed 50 % of the ex-works price of the product
8206 Tools of two or more of the heading
Nos 8202 to 8205, put up in sets forretail saleManufacture in which all the materials used are
classified within a heading other than headingNos 8202 to 8205. However, tools of headingNos 8202 to 8205 may be incorporated into theset provided that their value does not exceed 15 %of the ex-works price of the set
8207 Interchangeable tools for hand tools,
whether or not power-operated, or formachine-tools (for example, for press-ing, stamping, punching, tapping,threading, drilling, boring, broaching,milling, turning, or screw driving),
including dies for drawing or extruding
metal, and rock drilling or earth boringtoolsManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct
8208 Knives and cutting blades, for machines
or for mechanical appliancesManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct
ex 8211 Knives with cutting blades, serrated or
not (including pruning knives), other
than knives of heading No 8208Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, knife blades and handles of
base metal may be used
8214 Other articles of cutlery (for example,
hair clippers, butchers’ or kitchencleavers, choppers and mincing knives,
paper knives); manicure or pedicure
sets and instruments (including nailfiles)Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, handles of base metal may be
used
8215 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, su-gar tongs and similar kitchen or table-
wareManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, handles of base metal may be
used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 416
(1) (2) (3)
ex 8306 Statuettes and other ornaments, of base
metalManufacture in which all the materials used are
classified within a heading other than that of the
product. However, the other materials of heading
No 8306 may be used provided that their valuedoes not exceed 30 % of the ex-works price of theproduct
ex Chapter 84 Nuclear r eactors, boilers, machinery
and mechanical appliances; parts there-
of; except for those falling within thefollowing headings or parts of headingsfor which the rules are set out below:Nos 8403, ex 8404, 8406 to 8409, 8412,8415, 8418, ex 8419, 8420, 8425 to8430, ex 8431, 8439, 8441,8444 to
8447, ex 8448, 8452, 8456 to 8466,
8469 to 8472, 8480, ex 8483, 8484 and8485Manufacture in which:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % ofthe ex-works price of the product
8403 and
ex 8404Central heating boilers, other than those
of heading No 8402, and auxiliary plant
for central heating boilersManufacture in which all the materials used are
classified within a heading other than heading
Nos 8403 or 8404. However, materials which are
classified within heading Nos 8403 or 8404 maybe used provide their value, taken together, doesnot exceed 5 % of the ex-works price of theproduct
8406 Steam turbines and other vapour tur-
binesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8407 Spark-ignition reciprocating or rotary
internal combustion piston enginesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8408 Compression-ignition internal combus-
tion piston engines (diesel or semi-diesel engines)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8409 Parts suitable for use solely or princi-
pally with the engines of heading
Nos 8407 or 8408Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8412 Other engines and motors Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8415 Air conditioning machines, comprising
a motor-driven fan and elements forchanging the temperature and humidity,including those machines in which thehumidity cannot be separately regulatedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8418 Refrigerators, freezers and other re-
frigerating or freezing equipment, elec-tric or other; heat pumps other than airconditioning machines of headingNo 8415Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % of
the ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
ex 8419 Machines for wood, paper pulp and
paper board industriesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 25 %of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 417
(1) (2) (3)
8420 Calendering or other rolling machines,
other than for metals or glass, and
cylinders thereforeManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 25 %of the ex-works price of the product
8425 to
8428Lifting, handling, loading or unloading
machineryManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within heading No 8431 are only
used up to a value of 5 % of the ex-works
price of the product
8429 Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanicalshovels, excavators, shovel loaders,
tamping machines and road rollers:
— Road rollers Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8431 are onlyused up to a value of 5 % of the ex-works
price of the product
8430 Other moving, grading, levelling, scrap-
ing, excavating, tamping, compacting,extracting or boring machinery, forearth, minerals or ores; pile-driversand pile-extractors; snow-ploughs and
snow-blowersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8431 are only
used up to a value of 5 % of the ex-worksprice of the product
ex 8431 Parts for road rollers Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8439 Machinery for making pulp of fibrous
cellulosic material or for making orfinishing paper or paperboardManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 25 %of the ex-works price of the product
8441 Other machinery for making up paper
pulp, paper or paperboard, including
cutting machines of all kindsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 25 %of the ex-works price of the product
8444 to
8447Machines of these headings for use in
the textile industryManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8448 Auxiliary machinery for use with ma-
chines of headings Nos 8444 and 8445Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 418
(1) (2) (3)
8452 Sewing machines, other than book-
sewing machines of heading No 8440;
furniture, bases and covers specially
designed for sewing machines; sewingmachine needles:
— Sewing machines (lock stitch only)
with heads of a weight not ex-
ceeding 16 kg without motor or
17 kg with motorManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where the value of all the non-originating
m a t e r i a l su s e di na s s e m b l i n gt h eh e a d(without motor) does not exceed the valueof the originating materials used, and
— the thread tension, crochet and zigzag
mechanisms used are already originating
— Other Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8456 to
8466Machine-tools and machines and their
parts and accessories of headingsNos 8456 to 8466Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8469 to
8470
8471, 8472Office machines (for example, type-
writers, calculating machines, automaticdata processing machines, duplicatingmachines, stapling machines)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8480 Moulding boxes for metal foundry;
mould bases; moulding patterns;
moulds for metal (other than ingotmoulds), metal carbides, glass, mineralmaterials, rubber or plasticsManufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 8483 Roller screws Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8484 Gaskets and similar joints of metal
sheeting combined with other materialor of two or more layers of metal; setsor assortments of gaskets and similar
joints, dissimilar in composition, put up
in pouches, envelopes or similar pack-ings; mechanical sealsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8485 Machinery parts, not containing elec-
trical connectors, insulators, coils, con-
tacts or other electrical features, not
specified or included elsewhere in thisChapterManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
ex Chapter 85 Electrical machinery and equipment
and parts thereof; sound recorders andreproducers, television image and sound
recorders and reproducers, and parts
and accessories of such articles; exceptfor those falling within the followingheadings or parts of headings for whichthe rules are set out below: 8501, 8502,ex 8517, ex 8517, ex 8518, 8519 to
8529, 8535 to 8537, 8542, 8544 to
ex 8548Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
8501 Electric motors and generators (exclud-
ing generating sets)Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8503 are onlyused up to a value of 5 % of the ex-worksprice of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 419
(1) (2) (3)
8502 Electric generating sets and rotary
convertersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading Nos 8501 or 8503,taken together, are only used up to a value of5 % of the ex-works price of the product
ex 8504 Power supply units for automatic data-
processing machinesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8517 Videophones Manufacture in which:
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct,
— the value of all the non-originating materials
used does not exceed the value of theoriginating material used
ex 8518 Microphones and stands therefore;
loudspeakers, whether or not mountedin their enclosures; audio-frequencyelectric amplifiers; electric sound am-plifier setsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8519 Turntables (record-decks), record-
players, cassette-players and othersound reproducing apparatus, not in-corporating a sound recording deviceManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
8520 Magnetic tape recorders and other
sound recording apparatus, whether ornot incorporating a sound reproducingdeviceManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8521 Video recording or reproducing appara-
tusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8522 Parts and accessories suitable for use
solely or principally with the apparatusof heading Nos 8519 to 8521Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8523 Prepared unrecorded media for sound
recording or similar recording of otherphenomena, other than products of
Chapter 37Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 420
(1) (2) (3)
8524 Records, tapes and other recorded
media for sound or other similarly
recorded phenomena, including ma-
trices and masters for the productionof records, but excluding products ofChapter 37:
— Matrices and masters for the pro-
duction of recordsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8523 are onlyused up to a value of 5 % of the ex-worksprice of the product
8525 Transmission apparatus for radio-tele-
phony, radio-telegraphy, radio-broad-
casting or television, whether or notincorporating reception apparatus orsound recording or reproducing appara-tus; television cameras; still imagevideo cameras and other video camerarecordersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8526 Radar apparatus, radio navigational aid
apparatus and radio remote controlapparatusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
8527 Reception apparatus for radio-tele-
phony, radio-telegraphy or radio broad-casting, whether or not combined, in thesame housing, with sound recording or
reproducing apparatus or a clockManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8528 Reception apparatus for television,
whether or not incorporating radio-
broadcast receivers or sound or video
recording or reproducing apparatus;video monitors and video projectorsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8529 Parts suitable for use solely or princi-
pally with the apparatus of headingNos 8525 to 8528:
— Suitable for use solely or princi-
pally with video recording orreproducing apparatusManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 421
(1) (2) (3)
8535 and
8536Electrical apparatus for switching or
protecting electrical circuits, or for
making connections to or in electrical
circuitsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8538 are onlyused up to a value of 5 % of the ex-worksprice of the product
8537 Boards, panels, consoles, desks, cabi-
nets and other bases, equipped with twoor more apparatus of heading Nos 8535or 8536, for electric control or thedistribution of electricity, includingthose incorporating instruments or ap-
paratus of Chapter 90 and numerical
control apparatus, other than switchingapparatus of heading No 8517Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8538 are only
used up to a value of 5 % of the ex-worksprice of the product
8542 Electronic integrated circuits and mi-
croassembliesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading Nos 8541 or 8542,taken together, are only used up to a value of5 % of the ex-works price of the product
8544 Insulated (including enamelled or ano-
dised) wire, cable (including coaxialcable) and other insulated electric con-ductors, whether or not fitted withconnectors; optical fibre cables, madeup of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectorsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8545 Carbon electrodes, carbon brushes,
lamp carbons, battery carbons and otherarticles of graphite or other carbon, withor without metal, of a kind used for
electrical purposesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8546 Electrical insulators of any material Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8548 — Electrical parts of machinery or
apparatus, not specified or in-cluded elsewhere in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Spent primary cells, spent primary
batteriesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8601 to
8607Railway or tramway locomotives, roll-
ing-stock and parts thereofManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8608 Railway or tramway track fixtures and
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic
control equipment for railways, tram-ways, roads, inland waterways, parkingfacilities, port installations or airfields;parts of the foregoingManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 422
(1) (2) (3)
8609 Containers (including containers for the
transport of fluids) specially designed
and equipped for carriage by one or
more modes of transportManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
ex Chapter 87 Vehicles other than railway or tramway
rolling-stock and parts and accessoriesthereof; except for those falling within
the following headings or parts of
headings: 8709 to 8711, ex 8712, 8715and 8716 for which the rules are set outbelowManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8709 Works trucks, self-propelled, not fitted
with lifting or handling equipment, of
the type used in factories, warehouses,
dock areas or airports for short distancetransport of goods; tractors of the typeused on railway station platforms; partsof the foregoing vehiclesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8710 Tanks and other armoured fighting
vehicles, motorized, whether or notfitted with weapons, and parts of suchvehiclesManufacture:
— the value of all the materials used does not
exceed 40 % of the ex-works price of the
product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
8711 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor,with or without side-cars; side-carsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
ex 8712 Bicycles without ball bearings Manufacture from materials not classified in
heading No 8714
8715 Baby carriages and parts thereof Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % ofthe ex-works price of the product
8716 Trailers and semi-trailers; other vehi-
cles, not mechanically propelled; parts
thereofManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8803 Parts of goods of heading Nos 8801 or
8802Manufacture in which the value of all the
materials of heading No 8803 used does notexceed 5 % of the ex-works price of the product
8804 Parachutes (including dirigible para-
chutes and paragliders) and rotochutes;
parts thereof and accessories thereto:
— Rotochutes Manufacture from materials of any heading,
including other materials of heading No 8804
— Other Manufacture in which the value of all the
materials of heading No 8804 used does not
exceed 5 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 423
(1) (2) (3)
8805 Aircraft launching gear; deck-arrestor
or similar gear; ground flying trainers,
parts of the foregoing articlesManufacture in which the value of all the
materials of heading No 8805 used does not
exceed 5 % of the ex-works price of the product
Chapter 89 Ships, boats and floating structures Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, hulls of heading No 8906 maynot be used
ex Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medicalor surgical instruments and apparatus;parts and accessories thereof; except forthose falling within the following head-ings or parts of headings for which the
rules are set out below: 9001, 9002,
9004, ex 9005, ex 9006, 9007, 9011,ex 9014, 9015 to 9017, ex 9018 and9024 to 9033Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
9001 Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading No 8544; sheets and plates ofpolarizing material; lenses (includingcontact lenses), prisms, mirrors andother optical elements, of any material,unmounted, other than such elements ofglass not optically workedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9002 Lenses, prisms, mirrors and other op-
tical elements, of any material,mounted, being parts of or fittings forinstruments or apparatus, other thansuch elements of glass not optically
workedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9004 Spectacles, goggles and the like, cor-
rective, protective or otherManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 9005 Binoculars, monoculars, other optical
telescopes, and mountings therefore,
except for astronomical refracting tele-scopes and mountings thereforeManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % of
the ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
ex 9006 Photographic (other than cinemato-
graphic) cameras; photographic flash-light apparatus and flashbulbs otherthan electrically ignited flashbulbsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 424
(1) (2) (3)
9007 Cinematographic cameras and projec-
tors, whether or not incorporating sound
recording or reproducing apparatusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9011 Comp ound optical microscopes, in-
cluding those for photomicrography,cinephotomicrography or microprojec-tionManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product,
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
ex 9014 Other navigational instruments and
appliancesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9015 Surveying (including photogrammetri-
cal surveying), hydrographic, oceano-graphic, hydrological, meteorological orgeophysical instruments and appliances,excluding compasses; rangefindersManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9016 Balances of a sensitivity of 5 cg or
better, with or without weightsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9017 Drawing, marking-out or mathematical
calculating instruments (for example,drafting machines, pantographs, pro-
tractors, drawing sets, slide rules, disc
calculators); instruments for measuringlength, for use in the hand (for example,measuring rods and tapes, micrometers,callipers), not specified or includedelsewhere in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9024 Machines and appliances for testing the
hardness, strength, compressibility,elasticity or other mechanical propertiesof materials (for example, metals, wood,textiles, paper, plastics)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9025 Hydrometers and similar floating in-
struments, thermometers, pyrometers,barometers, hygrometers and psychrom-eters, recording or not, and any combi-nation of these instrumentsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9026 Instruments and apparatus for measur-
ing or checking the flow, level, pressureor other variables of liquids or gases(for example, flow meters, level gauges,manometers, heat meters), excludinginstruments and apparatus of heading
Nos 9014, 9015, 9028 or 9032Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 425
(1) (2) (3)
9027 Instruments and apparatus for physical
or chemical analysis (for example,
polarimeters, refractometers, spectro-
meters, gas or smoke analysis appara-tus); instruments and apparatus formeasuring or checking viscosity, poros-ity, expansion, surface tension or thelike; instruments and apparatus for
measuring or checking quantities of
heat, sound or light (including exposuremeters); microtomesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9028 Gas, liquid or electricity supply or
production meters, including calibratingmeters therefore:
— Parts and accessories Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9029 Revolution counters, production coun-
ters, milometers, pedometers and thelike; speed indicators and tachometers,other than those of heading Nos 9104 or9015; stroboscopesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9030 Oscilloscopes, spectrum analysers and
other instruments and apparatus formeasuring or checking electrical quan-tities, excluding meters of headingNo 9028; instruments and apparatusfor measuring or detecting alpha, beta,gamma, X-ray, cosmic or other ionizing
radiationsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9031 Measuring or checking instruments,
appliances and machines, not specifiedor included elsewhere in this Chapter;profile projectorsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9032 Automatic regulating or controlling
instruments and apparatusManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9033 Parts and accessories (not specified or
included elsewhere in this Chapter) for
machines, appliances, instruments orapparatus of Chapter 90Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
ex Chapter 91 Clocks and watches and parts thereof;
except for those falling within thefollowing headings or parts of headings
9105, 9109 to 9113 for which the rules
are set out below:Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9105 Other clocks Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 426
(1) (2) (3)
9109 Clock movements, complete and as-
sembledManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9110 Complete watch or clock movements,
unassembled or partly assembled(movement sets); incomplete watch orclock movements, assembled; roughwatch or clock movementsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 9114 are onlyused up to a value of 5 % of the ex-works
price of the product
9111 Watch cases and parts thereof Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
9112 Clock cases and cases of a similar type
to other goods of this Chapter, and parts
thereofManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
9113 Watch straps, watch bands and watch
bracelets, and parts thereof:
— Of base metal, whether or not gold
or silver-plated, or of metal cladwith precious metalManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
Chapter 92 Musical instruments; parts and acces-
sories of such articlesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
Chapter 93 Arms and ammunition; parts and ac-
cessories thereofManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 9401 and
ex 9403Base metal furniture, incorporating un-
stuffed cotton cloth of a weight of 300 g/m
2or lessManufacture in which all the materials used are
classified within a heading other than that of theproduct
or
Manufacture from cotton cloth already made upin a form ready for use of heading No 9401 or9403, provided:
— its value does not exceed 25 % of the ex-
works price of the product, and
— all the other materials used are already
originating and are classified within aheading other than heading No 9401 or 9403!
M101993R2454 — EN — 01.01.1999 — 001.001 — 427
(1) (2) (3)
9405 Lamps and lighting fittings including
searchlights and spotlights and parts
thereof, not elsewhere specified or
included; illuminated signs, illuminatedname-plates and the like, having apermanently fixed light source, andparts thereof not elsewhere specifiedor includedManufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
9406 Prefabricated buildings Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
9503 Other toys; reduced-size (‘scale’) mod-
els and similar recreational models,
working or not; puzzles of all kindsManufacture:
— in which all the materials used are classified
within a heading other than that of theproduct,
— provided that the value of all the materials
used does not exceed 50 % of the ex-worksprice of the product
ex 9506 Finished golf club heads Manufacture from roughly shaped blocks
9507 Fishing rods, fish-hooks and other fine
fishing tackle; fish landing nets, butter-fly nets and similar nets; decoy ‘birds’(other than those of heading No 9208 or9705) and similar hunting or shooting
requisitesManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 5 % of the ex-works price
of the product
ex 9601 and
ex 9602Articles of animal, vegetable or mineral
carving materialsManufacture from ‘worked’ carving materials of
the same heading
ex 9603 Brooms and brushes (except for besoms
and the like), hand-operated mechanical
floor sweepers, not motorized; paintpads and rollers, squeegees and mopsManufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
9605 Travel sets for personal toilet, sewing,
or shoe or clothes cleaningEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may be incor-
porated, provided that their total value does not
exceed 15 % of the ex-works price of the set
9606 Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds andother parts of these articles; button
blanksManufacture:
— in which all the materials used are classified
within a heading other than that of theproduct,
— provided that the value of all the materials
used does not exceed 50 % of the ex-worksprice of the product
9608 Ball point pens; felt tipped and other
poroustipped pens and markers; foun-
tain pens, stylograph pens and otherpens; duplicating stylos; propelling orsliding pencils; pen-holders, pencil-holders and similar holders; parts (in-cluding caps and clips) of the foregoingarticles, other than those of heading
No 9609Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, nibs or nib points may be usedand the other materials classified in the sameheading may also be used provided that theirvalue does not exceed 5 % of the ex-works priceof the product
9612 Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-sions, whether or not on spools or incartridges; ink-pads, whether or not
inked, with or without boxesManufacture:
— in which all the materials used are classified
within a heading other than that of theproduct,
— provided that the value of all the materials
used does not exceed 50 % of the ex-worksprice of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 428
(1) (2) (3)
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly shaped blocks
(1)See introduction note 7 in Annex 14.
(2)Note 3 to chapter 32 says that these preparations are those of a kind used for colouring any material or used as
ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in
Chapter 32.
(3)A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
(4)In the case of products composed of materials classified both within heading Nos 3901 to3906, on the one hand, and
within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which
predominates by weight in the product.
(5)For special conditions relating to products made of a mixture of textile materials, see introductory note 5 in Annex 14.
(6)For the treatment of textile trimmings and accessories see introductory note 6 in Annex 14.
(7)For filter masks, manufacture from undrawn polyester staple fibres is permitted. This special provision shall apply until
31 March 1998.
(8)See introductory note 6 for the treatment of textile trimmings and accessories in Annex 14.!M101993R2454 — EN — 01.01.1999 — 001.001 — 429
ANNEX 20
LIST OF WORKING OR PROCESSING TO BE CARRIED OUT ON NON-ORIGINATING
MATERIALS IN ORDER THAT THE FINAL PRODUCTS MAY OBTAIN ORIGINATING STATUS
(Bosnia, Croatia, Former Yugoslav Republic of Macedonia, Yugoslav Federation)
HS heading DescriptionWorking or processing carried out on non-originating
materials that confers originating status
(1) (2) (3)
0201 Meat of bovine animals, fresh or chilled Manufacture from materials of any heading
except meat of bovine animals, frozen of heading
No 0202
0202 Meat of bovine animals, frozen Manufacture from materials of any heading
except meat of bovine animals, fresh or chilledof heading No 0201
0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozenManufacture from materials of any heading
except carcases of heading Nos 0201 to 0205
0210 Meat and edible meat offal, salted, in
brine, dried or smoked; edible floursand meals of meat or meat offal:Manufacture from materials of any heading
except meat and offal of heading Nos 0201 to0206 and 0208 or poultry liver of heading
No 0207
0302 to
0305Fish, other than live fish Manufacture in which all the materials of Chapter
3 used must already be originating
0402, 0404
ex 0405
0406Dairy products, excluding dairy spreads
of a fat content, by weight, of 39 % or
more, but less than 75 %Manufacture from materials of any heading
except milk or cream of heading No 0401 or 0402
0403 Buttermilk, curdled milk and cream,
yoghurt, kephir and other fermented oracidified milk and cream, whether or
not concentrated or containing added
sugar or other sweetening matter orflavoured or containing added fruit, orcocoaManufacture in which:
— all the materials of Chapter 4 used must
already be originating;
— any fruit juice (except those of pineapple,
lime or grapefruit) of heading No 2009 usedmust be originating, and
— the value of any materials of Chapter 17
used does not exceed 30 % of the ex-worksprice of the product
0408 Birds’ eggs, not in shell, and egg yolks,
fresh, dried, cooked by steaming or byboiling in water, moulded, frozen or
otherwise preserved, whether or not
containing added sugar or other sweet-ening matterManufacture from materials of any heading
except birds’ eggs of heading No 0407
ex 0502 Prepared pigs’, hogs’ or boars’ bristles
and hairCleaning, disinfecting, sorting and straightening
of bristles and hair
ex 0506 Bones and horn-cores, unworked Manufacture in which all the materials of Chapter
2 used must already be originating
0710 to
0713Edible vegetables, frozen or dried,
provisionally preserved, except forheading Nos ex 0710 and ex 0711, for
which the rules are set out belowManufacture in which all the vegetable materials
used must already be originating
ex 0710 Sweet corn (uncooked or cooked by
steaming or boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 0711 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn
0811 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen,whether or not containing added sugaror other sweetening matter:!
M101993R2454 — EN — 01.01.1999 — 001.001 — 430
(1) (2) (3)
0811 (con’t) — Containing added sugar Manufacture in which the value of any materials
of Chapter 17 used does not exceed 30 % of the
value of the ex-works price of the product
— Other Manufacture in which all the fruit or nuts used
must already be originating
0812 Fruit and nuts provisionally preserved
(for example, by sulphur dioxide gas, in
brine, in sulphur water or in otherpreservative solutions), but unsuitablein that state for immediate consumptionManufacture in which all the fruit or nuts used
must already be originating
0813 Fruit, dried, other than that of heading
Nos 0801 to 0806; mixtures of nuts or
dried fruits of this ChapterManufacture in which all the fruit or nuts used
must already be originating
0814 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried orprovisionally preserved in brine, insulphur water or in other preservative
solutionsManufacture in which all the fruit or nuts used
must already be originating
ex Chapter 11 Products of the milling industry; malt;
starches; inulin; wheat gluten; exceptfor No ex 1106 for which the rule is setout belowManufacture in which all the cereals, edible
vegetables, roots and tubers of heading No 0714or fruit used must be already originating
ex 1106 Flour, meal and powder of the dried,
shelled leguminous vegetables of head-ing No 0713Drying and milling of leguminous vegetables of
heading No 0708
1301 Lac; natural gums, resins, gum-resins
and, oleoresins (for example balsams)Manufacture in which the value of any materials
of heading No 1301 used may not exceed 50 % of
the ex-works price of the product
ex 1302 — Vanilla oleoresin Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that their
value does not exceed 20 % of the ex-works price
of the product
— Mucilages and thickeners derived
from vegetable products, modifiedManufacture from non-modified mucilages and
thickeners
1501 Pig fat including lard and poultry fat,
other than that of heading Nos 0209 or
1503:
— Fats from bones or waste Manufacture from materials of any heading
except those of heading Nos 0203, 0206 or0207 or bones of heading No 0506
— Other Manufacture from meat or edible offal of swine
of heading No 0203 or 0206 or of meat and edibleoffal or poultry of heading No 0207
1502 Fats of bovine animals, sheep or goats,
other than those of heading No 1503
— Fats from bones or waste Manufacture from materials of any heading
except those of heading Nos 0201, 0202, 0204or 0206 or bones of heading No 0506
— Other Manufacture in which all the animal materials of
Chapter 2 used must already be originating
1504 Fats and oils and their fractions, of fish
or marine mammals, whether or notrefined, but not chemically modified:
— Solid fractions of fish oils and fats
and oils of marine mammalsManufacture from materials of any heading
including other materials of heading No 1504
— Other Manufacture in which all the animal materials of
Chapter 2 and 3 used must already be originating!
M101993R2454 — EN — 01.01.1999 — 001.001 — 431
(1) (2) (3)
ex 1505 Refined lanolin Manufacture from crude wool grease of heading
No 1505
1506 Other animal fats and oils and their
fractions, whether or not refined, butnot chemically modified:
— Solid fractions Manufacture from materials of any heading
including other materials of heading No 1506
— Other Manufacture in which all the animal materials of
Chapter 2 used must already be originating
ex 1507 to
1515Fixed vegetable oils and their fractions,
whether or not refined, but not chemi-
cally modified:
— Solid fractions, except for that of
jojoba oilManufacture from other materials of heading
Nos 1507 to 1515
— Other, except for: Manufacture in which all the vegetable materials
used must already be originating
— Tung oil, myrtle wax and Japan
wax
— Those for technical or industrial
uses other than the manufacture of
foodstuffs for human consumption
ex 1516 Animal or vegetable fats and oils and
their fractions re-esterified, whether ornot refined, but not further preparedManufacture in which all the animal and
vegetable materials used must already be origi-nating
ex 1517 Edible liquid mixtures of vegetable oils
of heading Nos 1507 to 1515Manufacture in which all the vegetable materials
used must already be originating
1601 Sausages and similar products, of meat,
meat offal or blood; food preparationsbased on these productsManufacture from animals of Chapter 1
1602 Other prepared or preserved meat, meat
offal or bloodManufacture from animals of Chapter 1
1603 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquaticinvertebratesManufacture from animals of Chapter 1. How-
ever, all fish, crustaceans, molluscs or otheraquatic invertebrates used must already be
originating
1604 Prepared or preserved fish; caviar and
caviar substitutes prepared from fisheggsManufacture in which all the fish or fish eggs
used must already be originating
1605 Crustaceans; molluscs and other aquatic
invertebrates, prepared or preservedManufacture in which all the crustaceans,
molluscs or other aquatic invertebrates used mustalready be originating
ex 1701 Cane or beet sugar and chemically pure
sucrose, in solid form, flavoured orcolouredManufacture in which the value of any materials
of Chapter 17 used does not exceed 30 % of theex-works price of the product
1702 Other sugars, including chemically pure
lactose, maltose, glucose and fructose,in solid form; sugar syrups not contain-ing added flavouring or colouringmatter; artificial honey, whether or not
mixed with natural honey; caramel:
— Chemically pure maltose and fruc-
toseManufacture from materials of any heading
including other materials of heading No 1702
— Other sugars in solid form, fla-
voured or colouredManufacture in which the value of any materials
of Chapter 17 used does not exceed 30 % of the
ex-works price of the product
— Other Manufacture in which all the materials used must
already be originating!
M101993R2454 — EN — 01.01.1999 — 001.001 — 432
(1) (2) (3)
ex 1703 Molasses resulting from the extraction
or refining of sugar, flavoured or
colouredManufacture in which the value of any materials
of Chapter 17 used does not exceed 30 % of the
ex-works price of the product
1704 Sugar confectionery (including white
chocolate), not containing cocoaManufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any other materialsof Chapter 17 used does not exceed 30 % of the
ex-works price of the product
1806 Chocolate and other food preparations
containing cocoaManufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any other materialsof Chapter 17 used does not exceed 30 % of theex-works price of the product
1901 Malt extract; food preparations of flour,
meal, starch or malt extract, not con-taining cocoa or containing less than40 %, by weight of cocoa calculated ona totally defatted basis, not elsewhere
specified or included; food preparations
of goods of heading Nos 0401 to 0404,not containing cocoa or containing lessthan 5 % by weight of cocoa calculatedon a totally defatted basis not elsewherespecified or included:
— Malt extract Manufacture from cereals of Chapter 10
— Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct provided the value of any materials ofChapter 17 used does not exceed 30 % of the ex-
works price of the product
1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) orotherwise prepared, such as spaghetti,macaroni, noodles, lasagne, gnocchi,ravioli, cannelloni; couscous, whether
or not preparedManufacture in which all the cereals (except
durum wheat), meat, meat offal, fish, crustaceansor molluscs used must already be originating
1903 Tapioca and substitutes therefore pre-
pared from starch, in the form of flakes,grains, pearls, siftings or in similarformsManufacture from materials of any heading
except potato starch of heading No 1108
1904 Prepared foods obtained by the swelling
or roasting of cereals or cereal products(for example, cornflakes); cereals,(other than maize corn), in grain form,or in the form of flakes or other worked
grains (except flour and meal), pre-
cooked or otherwise prepared, not else-where specified or included
— Not containing cocoa— Cereals other than maize (corn), in
grain form, pre cooked or other-
wise preparedManufacture from materials of any heading.
However, grains and cobs of sweet corn, prepared
or preserved, of heading Nos 2001, 2004 and2005 and uncooked, boiled or steamed sweetcorn, frozen, of heading No 0710 may not beused
— Other Manufacture in which:
— all the cereals and flour (except Zea mays
indurata and durum wheat and their deri-
vates) used must be wholly obtained, and
— the value of any materials of Chapter 17
used does not exceed 30 % of the ex-worksprice of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 433
(1) (2) (3)
1904 (con’t) — Containing cocoa Manufacture from materials not classified within
heading No 1806, provided the value of any
materials of Chapter 17 used does not exceed
30 % of the ex-works price of the product
1905 Bread, pastry, cakes, biscuits and other
bakers’ wares, whether or not contain-ing cocoa; communion wafers, empty
cachets of a kind suitable for pharma-
ceutical use, sealing wafers, rice paperand similar productsManufacture from materials of any heading,
except those of Chapter 11
2001 Vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved byvinegar or acetic acidManufacture in which all the fruit, nuts or
vegetables used must already be originating
2002 Tomatoes prepared or preserved other-
wise than by vinegar or acetic acidManufacture in which all the tomatoes used must
already be originating
2003 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar or
acetic acidManufacture in which all the mushrooms or
truffles used must already be originating
2004 and
2005Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,frozen or not frozen, other than productsof heading No 2006Manufacture in which all the vegetables used
must already be originating
ex 2006 — Fruit, nuts, fruit-peel and other
parts of plants, preserved by sugar(drained, glacé or crystallized)Manufacture in which the value of any materials
of Chapter 17 used must not exceed 30 % of theex-works price of the product
ex 2006 — Vegetables preserved by sugar
(drained, glacé or crystallized)Manufacture in which all the vegetables used
must already be originating
2007 Jams, fruit jellies, marmalades, fruit or
nut purée and fruit or nut pastes, beingcooked preparations, whether or notcontaining added sugar or other sweet-ening matterManufacture in which the value of any materials
of Chapter 17 used must not exceed 30 % of theex-works price of the product
2008 Fruit, nuts other edible parts of plants,
otherwise prepared or preserved,whether or not containing added sugaror other sweetening matter or spirit, notelsewhere specified or included:
— Fruit and nuts cooked otherwise
than by steaming or boiling inwater, not containing added sugar,frozenManufacture in which all the fruit and nuts used
must already be originating
— Nuts, not containing added sugar
or spiritsManufacture in which the value of the originating
nuts and oil seeds of heading Nos 0801, 0802 and
1202 to 1207 used exceeds 60 % of the ex-worksprice of the product
— Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials of
Chapter 17 used does not exceed 30 % of the ex-
works price of the product
ex 2009 Fruit juices (including grape must), and
vegetable juices, unfermented and notcontaining added spirit, whether or not
containing added sugar or other sweet-
ening matterManufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials of
Chapter 17 used does not exceed 30 % of the ex-
works price of the product
ex 2101 Roasted chicory and extracts, essences
and concentrates thereofManufacture in which all the chicory used must
already be originating
ex 2103 — Sauces and preparations therefore;
mixed condiments and mixed sea-
soningsManufacture in which all the materials used are
classified within a heading other than that of the
product. However, mustard flour or meal orprepared mustard may be used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 434
(1) (2) (3)
ex 2103 — Prepared mustard Manufacture from mustard flour or meal
2104 Soups and broths and preparations
therefore; homogenized composite foodpreparations:
— Soups and broths and preparations
thereforManufacture from materials of any heading
except prepared or preserved vegetables of
heading Nos 2002 to 2005
— Homogenized composite food pre-
parationsThe rule for the heading in which the product
would be classified in bulk shall apply
ex 2106 Sugar syrups, flavoured or coloured Manufacture in which the value of any materials
of Chapter 17 used must not exceed 30 % of the
ex-works price of the product
ex 2106 Compound alcoholic preparations, other
than those based on odoriferous sub-stances, of a kind used for the manu-facture of beveragesManufacture from materials of any heading
except grapes or any material derived fromgrapes
2201 Waters, including natural or artificial
mineral waters and aerated waters, notcontaining added sugar or other sweet-ening matter nor flavoured; ice andsnowManufacture in which all the water used must
already be originating
2202 Waters, including mineral waters and
aerated waters, containing added sugaror other sweetening matter or flavoured,and other non-alcoholic beverages, notincluding fruit or vegetable juices ofheading No 2009Manufacture in which all the materials used are
classified within a heading other than that of theproduct, provided the value of any materials ofChapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juiceused (except for pineapple, lime and grapefruit
juices) must already be originating
ex 2204 Wine of fresh grapes, including fortified
wines, and grape must with the additionof alcoholManufacture from other grape must
ex 2205
ex 2207
ex 2208 and
ex 2209The following, containing grape materi-
als:
— Vermouth and other wine of fresh
grapes flavoured with plants or
aromatic substances;
— Ethyl alcohol and other spirits,
denatured or not; spirits, liqueurs
and other spirituous beverages;
— VinegarManufacture from materials of any heading
except grapes or any material derived fromgrapes
ex 2208 Whiskies of an alcoholic strength by
volume of less than 50 % vol.Manufacture in which the value of any cereal
based spirits used does not exceed 15 % of theex-works price of the product
ex 2303 Residues from the manufacture of
starch from maize (excluding concen-trated steeping liqueurs), of a protein
content, calculated on the dry product,
exceeding 40 % by weightManufacture in which all the maize used must
already be originating
ex 2306 Oil cake and other solid residues
resulting from the extraction of oliveoil, containing more than 3 % of olive
oilManufacture in which all the olives used must
already be originating
2309 Preparations of a kind used in animal
feedingManufacture in which all the cereals, sugar or
molasses, meat or milk used must already beoriginating
2402 Cigars, cheroots, cigarillos and cigar-
ettes, of tobacco or of tobacco sub-stitutesManufacture in which at least 70 % by weight of
the unmanufactured tobacco or tobacco refuseof heading No 2401 used must already beoriginating!
M101993R2454 — EN — 01.01.1999 — 001.001 — 435
(1) (2) (3)
ex 2403 Smoking tobacco Manufacture in which at least 70 % by weight of
the unmanufactured tobacco or tobacco refuse of
heading No 2401 used must already be originat-
ing
ex 2504 Natural crystalline graphite, with en-
riched carbon content, purified andgroundEnriching of the carbon content, purifying and
grinding of crude crystalline graphite
ex 2515 Marble, merely cut by sawing or other-
wise into blocks or slabs of a rectan-gular (including square) shape, of athickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 2516 Granite, porphyry, basalt, sandstone and
other monumental and building stone,
merely cut by sawing or otherwise, intoblocks or slabs of a rectangular (includ-ing square) shape, of a thickness notexceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 2518 Calcined dolomite Calcination of dolomite not calcined
ex 2519 Crushed natural magnesium carbonate
(magnesite), in hermetically sealed con-tainers, and magnesium oxide, whetheror note pure, other than fused magnesiaor dead burned (sintered) magnesiaManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, natural magnesium carbonate(magnesite) may be used
ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate
ex 2525 Mica powder Grinding of mica or mica waste
ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth coloursex 2707 Oils in which the weight of the aromatic
constituents exceeds that of the non-
aromatic constituents, being oils similarto mineral oils obtained by distillationof high temperature coal tar, of whichmore than 65 % by volume distils at atemperature of up to 250 °C (includingmixtures of petroleum spirit and ben-
zole), for use as power or heating fuelsOperations of refining and/or one or more
specific process (es) (
1)
or
Other operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that their
value does not exceed 50 % of the ex-works price
of the product
ex 2709 Crude oils obtained from bituminous
mineralsDestructive distillation of bituminous materials
2710 to
2712Petroleum oils and oils obtained from
bituminous materials, other than crude;preparations not elsewhere specified orincluded, containing by weight 70 % ormore of petroleum oils or of oilsobtained from bituminous materials,these oils being the basic constituents
of the preparations
Petroleum gases and other gaseous
hydrocarbonsOperations of refining and/or one or more
specific process(es) (
1)
or
Other operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified within
the same heading may be used provided that their
value does not exceed 50 % of the ex-works priceof the product
Petroleum jelly; paraffin wax, micro-
crystalline petroleum wax, slack wax,ozokerite, lignite wax, peat wax, othermineral waxes and similar productsobtained by synthesis or by other
processes, whether or not coloured!
M101993R2454 — EN — 01.01.1999 — 001.001 — 436
(1) (2) (3)
2713 to
2715Petroleum coke, petroleum bitumen and
other residues of petroleum oils or of
oils obtained from bituminous materials
Bitumen and asphalt, natural; bitumi-
nous or oil shale and tar sands;
asphaltites and asphaltic rocks
Bituminous mixtures based on natural
asphalt, on natural bitumen, on petro-
leum bitumen, on mineral tar or on
mineral tar pitchOperations of refining and/or one or more
specific process (es) (1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that theirvalue does not exceed 50 % of the ex-works price
of the product
ex Chapter 28 Inorganic chemicals; organic or inor-
ganic compounds of precious metals, ofrare-earth metals, of radioactive ele-
ments or of isotopes; except for heading
Nos ex 2811 and ex 2833 for which therules are set out belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within the
same heading may be used provided that their
value does not exceed 20 % of the ex-works priceof the product
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide
ex 2833 Aluminium sulphate Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 2901 Acyclic hydrocarbons for use as power
or heating fuelsOperations of refining and/or one or more
specific process (es) (
1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided that theirvalue does not exceed 50 % of the ex-works price
of the product
ex 2902 Cyclanes and cyclenes (other than
azulenes), benzene, toluene, xylenes,for use as power or heating fuelsOperations of refining and/or one or more
specific process(es) (
1)
or
Other operations in which all the materials used
are classified within a heading other than that of
the product. However, materials classified withinthe same heading may be used, provided that theirvalue does not exceed 50 % of the ex-works priceof the product
ex 2905 Metal alcoholates of alcohols of this
heading and of ethanol or glycerolManufacture from materials of any heading,
including other materials of heading No 2905.However, metal alcoholates of this heading maybe used, provided that their value does not exceed20 % of the ex-works price of the product
2915 Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and peroxyacids; their halogenated,sulphonated, nitrated or nitrosated deri-vativesManufacture from materials of any heading.
However, the value of all the materials of
headings Nos 2915 and 2916 used may notexceed 20 % of the ex-works price of the product
ex 2932 — Internal ethers and their haloge-
nated, sulphonated, nitrated or
nitrosated derivativesManufacture from materials of any heading.
However, the value of all the materials of heading
No 2909 used may not exceed 20 % of the ex-works price of the product
— Cyclic acetals and internal hemi-
acetals and their halogenated, sul-
phonated, nitrated or nitrosated
derivativesManufacture from materials of any heading
2933 Heterocyclic compounds with nitrogen
heteroatom(s) onlyManufacture from materials of any heading.
However, the value of all the materials ofheadings Nos 2932 and 2933 used may notexceed 20 % of the ex-works price of the product
2934 — Nucleic acids and their salts Manufacture from materials of any heading.
However, the value of all the materials ofheadings Nos 2932, 2933 and 2934 used maynot exceed 20 % of the ex-works price of theproduct!
M101993R2454 — EN — 01.01.1999 — 001.001 — 437
(1) (2) (3)
2934 (con’t) — other heterocyclic compounds Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided their valuedoes not exceed 20 % of the ex-works price of theproduct
ex Chapter 30 Pharmaceutical pr oducts, except for
Nos 3002, 3003 and 3004, for which
the rules are set out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
3002 Human blood; animal blood prepared
for therapeutic, prophylactic or diag-
nostic uses; antisera and other bloodfractions and modified immunologicalproducts, whether or not obtained bymeans of biotechnological processes;vaccines, toxins, cultures of micro-
organisms (excluding yeasts) and simi-
lar products:
— Products consisting of two or more
constituents which have beenmixed together for therapeutic orprophylactic uses or unmixed pro-
ducts for these uses, put up in
measured doses or in forms orpackings for retail saleManufacture from materials of any heading,
including other materials of heading No 3002.The materials of this description may also beused, provided that their value does not exceed
20 % of the ex-works price of the product
— Other:
— Human blood Manufacture from materials of any heading,
including other materials of heading No 3002.The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Animal blood prepared for thera-
peutic or prophylacticManufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Blood fractions other than antisera,
haemoglobin and serum globulinManufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Haemoglobin, blood globulin and
serum globulinManufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also beused, provided that their value does not exceed20 % of the ex-works price of the product
— Other Manufacture from materials of any heading,
including other materials of heading No 3002.
The materials of this description may also be
used, provided that their value does not exceed20 % of the ex-works price of the product
3003 and
3004Medicaments (excluding goods of head-
ing Nos 3002, 3005 or 3006)Manufacture in which:
— all the materials used are classified within a
heading other than of the product. However,materials of heading No 3003 or 3004 maybe used provided their value, taken together,
does not exceed 20 % of the ex-works price
of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product, and!
M101993R2454 — EN — 01.01.1999 — 001.001 — 438
(1) (2) (3)
ex Chapter 31 Fertilizers except for heading
No ex 3105 for which the rule is set
out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 3105 Mineral or chemical fertilizers contain-
ing two or three of the fertilizing
elements nitrogen, phosphorus and po-tassium; other fertilizers; goods of thisChapter, in tablets or similar forms or inpackages of a gross weight not exceed-ing 10 kg, except for:
— Sodium nitrate— Calcium cyanamide
— Potassium sulphate
— Magnesium potassium sulphateManufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct, and
— all the materials used are classified within a
heading other than that of the product.However, materials classified within the
same heading may be used provided their
value does not exceed 20 % of the ex-worksprice of the product,
ex Chapter 32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints and
varnishes; putty and other mastics;inks; except for: heading Nos ex 3201and 3205, for which the rules are set outbelowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex 3201 Tannins and their salts, ethers, esters,
and other derivativesManufacture from tanning extracts of vegetable
origin
3205 Colour lakes; preparations as specified
in Note 3 to this Chapter based oncolour lakes (
2)Manufacture from materials of any heading,
except headings Nos 3203, 3204 and 3205.However, materials from heading No 3205 maybe used provided that their value does not exceed
20 % of the ex-works price of the product
ex Chapter 33 Essential oils and resinoids; perfumery,
cosmetic or toilet preparations; exceptfor heading Nos ex 3301, ex 3302 andex 3306 for which the rules are set outbelowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works price
of the product
ex 3301 Essential oils (terpeneless or not),
including concretes and absolutes; re-sinoids; concentrates of essential oils infats, in fixed oils, in waxes or the like,
obtained by enfleurage or maceration;
terpenic by-products of the deterpena-tion of essential oils; aqueous distillatesand aqueous solutions of essential oilsexcluding extracted oleoresinsManufacture from materials of any heading,
including materials of a different ‘group’ (
3)i n
this heading. However, materials of the same‘group’ may be used, provided that their value
does not exceed 20 % of the ex-works price of the
product
ex 3302 Alcoholic preparations containing all
flavouring agents characterizing a bev-erageManufacture from materials of any heading
except grapes or any material derived fromgrapes
ex 3306 Y arn used to clean between the teeth
(dental floss)Manufacture from:
— raw silk, silk waste, carded or combed or
otherwise processed for spinning,
— other natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper making materials!
M101993R2454 — EN — 01.01.1999 — 001.001 — 439
(1) (2) (3)
ex Chapter 34 Soap, organic surface-active agents,
washing preparations, lubricating pre-
parations, artificial waxes, prepared
waxes, polishing or scouring prepara-tions, candles and similar articles,modelling pastes, ‘dental waxes’ anddental preparations with a basis ofplaster; except for heading Nos 3403
and 3404, for which the position is set
out belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within the
same heading may be used provided their valuedoes not exceed 20 % of the ex-works price of theproduct
ex 3403 Lubricating preparations containing
petroleum oils or oils obtained frombituminous minerals, provided that theyrepresent less than 70 % by weightOperations of refining and/or one or more
specific process (es) (
1)
orOther operations in which all the materials used
are classified within a heading other than that ofthe product. However, materials classified withinthe same heading may be used provided theirvalue does not exceed 50 % of the ex-works priceof the product
ex 3404 Artificial waxes and prepared waxes
with a basis of paraffin, petroleumwaxes, waxes obtained from bituminousmaterials, slack wax or scale waxManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 50 % of the ex-works priceof the product
ex Chapter 35 Albuminoidal substances; modified
starches; glues; enzymes; except forheading Nos 3505 and ex 3507 forwhich the rules are set belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works price
of the product
3505 Dextrins and other modified starches
(for example, pregelatinized or esteri-fied starches); glues based on starches,or on dextrins or other modifiedstarches:
— Starch ethers and esters Manufacture from materials of any heading,
including other materials of heading No 3505
— Other Manufacture from materials of any heading,
except those of heading No 1108
ex 3507 Prepared enzymes not elsewhere speci-
fied or includedManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
Chapter 36 Explosives; pyrotechnic pr oducts;
matches; pyrophoric alloys; certain
combustible preparationsManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified in thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
ex Chapter 37 Photographic or cinematographic
goods; except for No 3701, 3702 and
3704 for which the rules are set belowManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 20 % of the ex-works priceof the product
3701 Photographic plates and film in the flat,
sensitized, unexposed, of any materialother than paper, paperboard or textiles;instant print film in the flat, sensitized,unexposed, whether or not in packs:Manufacture in which all the materials used are
classified within a heading other than in headingNo 3702
3702 Photographic film in rolls, sensitized,
unexposed, of any material other than
paper, paperboard or textiles; instantprint film in rolls, sensitized, unexposedManufacture in which all the materials used are
classified within a heading other than heading
Nos 3701 or 3702!
M101993R2454 — EN — 01.01.1999 — 001.001 — 440
(1) (2) (3)
3704 Photographic plates, film paper, paper-
board and textiles, exposed but not
developedManufacture in which all the materials used are
classified within a heading other than heading
Nos 3701 to 3704
ex Chapter 38 Miscellaneous chemical products; ex-
cept for heading Nos ex 3801, ex 3803,ex 3806, ex 3806, ex 3807, 3808 to3814, 3818 to 3820, 3822, ex 3823
and 3824, for which the rules are set
out belowManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provided that their
value does not exceed 20 % of the ex-works price
of the product
ex 3801 — Colloidal graphite in suspension in
oil and semi-colloidal graphite;carbonaceous pastes for electrodesManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
— Graphite in paste form, being a
mixture of more than 30 % byweight of graphite with mineraloilsManufacture in which the value of all the
materials of heading No 3403 used does notexceed 20 % of the ex-works price of the product
ex 3803 Refined tall oil Refining of crude tall oil
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw
spirits of sulphate turpentine
ex 3806 Ester gums Manufacture from resin acidsex 3807 Wood pitch (wood tar pitch) Distillation of wood tar
ex 3811 Prepared additives for lubricating oil,
containing petroleum oils or oils ob-tained from bituminous materialsManufacture in which the value of all the
materials of heading No 3811 used does notexceed 50 % of the product
3808 to
3814
3818 to
3820 and
3824Miscellaneous chemical products:
— The following of heading No 3824:
— Prepared binders for foundry
moulds or cores based onnatural resinous products
— Naphthenic acids, their water
insoluble salts and their esters
— Sorbitol other than that of
heading No 2905
— Petroleum sulphates, exclud-
ing petroleum sulphates ofalkali metals, of ammonium
or of ethanolamines; thiophe-
nated sulphonic acids of oilsobtained from bituminousminerals, and their salts
— Ion exchangers
— Getters for vacuum tubes
— Alkaline iron oxide for the
purification of gas
— Ammoniacal gas liquors and
spent oxide produced in coalgas purification
— Sulphonaphthenic acids, their
water insoluble salts and theiresters
— Fusel oil and Dippel’ s oil
— Mixtures of salts having dif-
ferent anions
— Copying pastes with a basis of
gelatin, whether or not on a
paper or textile backingManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified within thesame heading may be used provide that their
value does not exceed 20 % of the ex-works price
of the product
— Other Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 441
(1) (2) (3)
ex 3823 Industrial fatty alcohols Manufacture from materials of any heading
including fatty acids of heading No 3823
3901 to
3915Plastics in primary forms, waste, par-
ings and scrap, of plastic;except forheading No ex 3907 for which the ruleis set out below:
— Addition homopolymerization pro-
ductsManufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct, and
— the value of any materials of Chapter 39
used does not exceed 20 % of the ex-worksprice of the product (
4)
— Other Manufacture in which the value of the materials
of Chapter 39 used does not exceed 20 % of theex-works price of the product (
4)
ex 3907 Copolymer, made from polycarbonate
and acrylonitrile-butadiene-styrene co-
polymer (ABS)Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within thesame heading may be used provided their valuedoes not exceed 50 % of the ex-works price of theproduct
3916 to
3921Semi-manufactures of plastics, except
for headings Nos ex 3916, ex 3917 and
ex 3920, for which the rules are set outbelow:
— Flat products, further worked than
only surface-worked or cut into
forms other than rectangular; other
products, further worked than onlysurface-workedManufacture in which the value of any materials
of Chapter 39 used does not exceed 50 % of the
ex-works price of the product
— Other:
— Addition homopolymerization pro-
ductsManufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct, and
— the value of any materials of Chapter 39
used does not exceed 20 % of the ex-worksprice of the product (
4)
— Other Manufacture in which the value of any materials
of Chapter 39 used does not exceed 20 % of theex-works price of the product (
4)
ex 3916 and
3917Profile shapes and tubes Manufacture in which:
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct, and
— the value of any materials of Chapter 39
used does not exceed 20 % of the ex-worksprice of the product
ex 3920 Ionomer sheet or film Manufacture from a thermoplastic partial salt
which is a copolymer of ethylene and metacrylic
acid partly neutralized with metal ions, mainlyzinc and sodium
3922 to
3926Articles of plastic Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 4001 Laminated slabs of crepe rubber for
shoesLamination of sheets of natural rubber!
M101993R2454 — EN — 01.01.1999 — 001.001 — 442
(1) (2) (3)
4005 Compound rubber, unvulcanized, in
primary forms or in plates, sheets or
stripManufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
4012 Retreaded or pneumatic tyres of rubber;
solid or cushion tyres, interchangeabletyre treads and tyre flaps, of rubberManufacture from materials of any heading,
except those of heading Nos 4011 or 4012
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex 4102 Raw skins of sheep or lambs, without
wool onRemoval of wool from sheep or lamb skins, with
wool on
4104 to
4107Leather, without hair or wool, other
than leather of heading Nos 4108 or
4109Retanning of pre-tanned leather, or
Manufacture in which all the materials used are
classified within a heading other than that of theproduct
4109 Patent leather and patent laminated
leather; metallized leatherManufacture from leather of heading Nos 4104 to
4107 provided its value does not exceed 50 % ofthe ex-works price of the product
ex 4302 Tanned or dressed furskins, assembled
— Plates, crosses and similar forms Bleaching or dying, in addition to cutting and
assembly of non-assembled tanned or dressedfurskins
— Other Manufacture from non-assembled, tanned or
dressed furskins
4303 Articles of apparel, clothing accessories
and other articles of furskinManufacture from non-assembled tanned or
dressed furskins, of heading No 4302
ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or
not stripped of its bark or merely roughed down
ex 4407 Wood sawn or chipped lengthwise,
sliced or peeled, of a thickness exceed-ing 6 mm, planed, sanded or finger-jointedPlaning, sanding or finger-jointing
ex 4408 Veneer sheets and sheets for plywood,
of a thickness not exceeding 6 mm,
spliced, and other wood sawn length-wise, sliced or peeled of a thickness notexceeding 6 mm, planed, sanded orfinger-jointedSplicing, planing, sanding or finger-jointing
ex 4409 — Wood (including strips and friezes
for parquet flooring, not as-
sembled) continuously shaped(tonged, grooved, rebated, cham-fered, V -jointed, beaded, moulded,rounded or the like) along any ofits edges or faces, sanded or
finger-jointedSanding or finger-jointing
— Beadings and mouldings Beading or moulding
ex 4410 to
ex 4413Beadings and mouldings, including
moulded skirting and other moulded
boardsBeading or moulding
ex 4415 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 4416 Casks, barrels, vats, tubs and other
coopers’ products and parts thereof, of
woodManufacture from riven staves, not further
worked than sawn on the two principal surfaces
ex 4418 — Builders’ joinery and carpentry of
woodManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, cellular wood panels, shinglesand shales may be used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 443
(1) (2) (3)
ex 4418 (con’t) — Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading except
drawn wood of heading No 4409
4503 Articles of natural cork Manufacture from cork of heading No 4501
ex 4811 Paper and paperboard, ruled, lined or
squared onlyManufacture from paper-making materials of
Chapter 47
4816 Carbon paper, self-copy paper and other
copying or transfer papers (other thanthose of heading No 4809), duplicatorstencils and offset plates, of paper,whether or not put up in boxesManufacture from paper-making materials of
Chapter 47
4817 Envelopes, letter cards, plain postcards
and correspondence cards, of paper orpaperboard; boxes, pouches, wallets andwriting compendiums, of paper orpaperboard, containing an assortment
of paper stationeryManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex 4818 Toilet paper Manufacture from paper-making materials of
Chapter 47
ex 4819 Cartons, boxes, cases, bags and other
packing containers, of paper, paper-
board, cellulose wadding or webs of
cellulose fibresManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
ex 4820 Letter pads Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
ex 4823 Other paper, paperboard, cellulose wad-
ding and webs of cellulose fibres, cut tosize or shapeManufacture from paper-making materials of
Chapter 47
4909 Printed or illustrated postcards; printed
cards bearing personal greetings, mes-sages or announcements, whether or notillustrated, with or without envelopes ortrimmingsManufacture from materials not classified within
heading Nos 4909 or 4911
4910 Calendars of any kind, printed, includ-
ing calendar blocks:
— Calendars of the ‘perpetual’ type
or with replaceable blocksmounted on bases other than paper
or paperboardManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
— Other Manufacture from materials not classified within
heading Nos 4909 or 4911
ex 5003 Silk waste (including yarn waste un-
suitable for reeling, yarn waste andgarnetted stock), carded or combedCarding or combing of silk waste
5501 to
5507Man-made staple fibres Manufacture from chemical materials or textile
pulp
ex Chapter 50
to Chapter 55Y arn, monofilament and thread: Manufacture from (
5):!M101993R2454 — EN — 01.01.1999 — 001.001 — 444
(1) (2) (3)
ex Chapter 50
to Chapter 55
(con’t)— raw silk, silk waste, carded or combed or
otherwise processed for spinning,
— other natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or— paper-making materials
ex Chapter 50
to Chapter 55Woven fabrics:
— Incorporating rubber thread Manufacture from single yarn (
5)
— Other Manufacture from (5):
— coir yarn,
— natural fibres,— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-ing, mercerizing, heat setting, raising, calender-ing, shrink-resistance processing, permanentfinishing, decatizing, impregnating, mendingand burling) where the value of the unprinted
fabric used does not exceed 47,5 % of the ex-
works price of the product
ex Chapter 56 Wadding, felt and non-wovens; special
yarns; twine, cordage, ropes and cablesand articles thereof except for heading
Nos 5602, 5604, 5605 and 5606, for
which the rules are set out belowManufacture from (
5):
— coir yarn
— natural fibres,
— chemical materials or textile pulp, or— paper making materials
5602 Felt, whether or not impregnated,
coated, covered or laminated:
— Needleloom felt Manufacture from (
5):
— natural fibres, or— chemical materials or textile pulp
However:
— polypropylene filament of heading No 5402,
— polypropylene fibres of heading Nos 5503
or 5506, or
— polypropylene filament tow of heading
No 5501
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may beused provided that their value does not exceed
40 % of the ex-works price of the product
— Other Manufacture from (
5):
— natural fibres
— man-made staple fibres made from casein,
or
— chemical materials or textile pulp
5604 Rubber thread and cord, textile covered;
textile yarn, and strip and the like of
heading No 5404 or 5405, impregnated,
coated, covered or sheathed with rubberor plastics:
— Rubber thread and cord, textile
coveredManufacture from rubber thread or cord, not
textile covered!
M101993R2454 — EN — 01.01.1999 — 001.001 — 445
(1) (2) (3)
5604 (con’t) — Other Manufacture from (5):
— natural fibres not carded or combed or
otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper-making materials
5605 Metallized yarn, whether or not gimped,
being textile yarn, or strip or the like ofheading Nos 5404 or 5405, combinedwith metal in the form of thread, strip orpowder or covered with metalManufacture from (
5):
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or
— paper-making materials
5606 Gimped yarn, and strip and the like of
heading Nos 5404 or 5405, gimped(other than those of heading No 5605and gimped horsehair yarn); chenilleyarn (including flock chenille yarn);
loop wale-yarnManufacture from (
5):
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
— chemical materials or textile pulp, or— paper-making materials
Chapter 57 Carpets and other textile floor cover-
ings:
— Of needleloom felt Manufacture from (
5):
— natural fibres, or— chemical materials or textile pulp
However:
— polypropylene filament of heading No 5402,
— polypropylene fibres of heading Nos 5503
or 5506, or
— polypropylene filament tow of heading
No 5501,
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may beused provided that their value does not exceed40 % of the ex-works price of the product
— Of other felt Manufacture from (
5):
— natural fibres not carded or combed or
otherwise processed for spinning, or
— chemical materials or textile pulp
— Other Manufacture from (5):
— coir yarn— synthetic or artificial filament yarn,
— natural fibres, or
— man-made staple fibres not carded or
combed or otherwise processed for spinning
ex Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;embroidery; except for headingNos 5805 and 5810; the rule for head-ing No 5810 is set out below:
— Combined with rubber thread Manufacture from single yarn (
5)!M101993R2454 — EN — 01.01.1999 — 001.001 — 446
(1) (2) (3)
ex Chapter 58
(con’t)— Other Manufacture from (5):
— natural fibres— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp,
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-ing, mercerizing, heat setting, raising, calender-
ing, shrink-resistance processing, permanent
finishing, decatizing, impregnating, mendingand burling) where the value of the unprintedfabric used does not exceed 47,5 % of the ex-works price of the product
5810 Embroidery in the piece, in strips or in
motifsManufacture in which
— all the materials used are classified in a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
5901 Textile fabrics coated with gum or
amylaceous substances, of a kind usedfor the outer covers of books or the like;tracing cloth; prepared painting canvas;buckram and similar stiffened textilefabrics of a kind used for hat founda-
tionsManufacture from yarn
5902 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters orviscose rayon:
— Containing not more than 90 % by
weight of textile materialsManufacture from yarn
— Other Manufacture from chemical materials or textile
pulp
5903 Tex tile fabrics impregnated, coated,
covered or laminated with plastics,
other than those of heading No 5902Manufacture from yarn
5904 Linoleum, whether or not cut to shape;
floor coverings consisting of a coatingor covering applied on a textile backing,
whether or not cut to shapeManufacture from yarn (
5)
5905 Textile wall coverings:
— Impregnated, coated, covered or
laminated with rubber, plastics orother materialsManufacture from yarn
— Other Manufacture from (
5):
— coir yarn
— natural fibres— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
or
Printing accompanied by at least two preparatory
or finishing operations (such as scouring, bleach-
ing, mercerising, heat setting, raising, calender-
ing, shrink-resistance processing, permanentfinishing, decatising, impregnating, mendingand burling) where the value of the unprintedfabric used does not exceed 47,5 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 447
(1) (2) (3)
5906 Rubberized textile fabrics, other than
those of heading No 5902:
— Knitted or crocheted fabrics Manufacture from (5):
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
— Other fabrics made of synthetic
filament yarn, containing more
than 90 % by weight of textile
materialsManufacture from chemical materials
— Other Manufacture from yarn
5907 Textile fabrics otherwise impregnated,
coated or covered; painted canvas being
theatrical scenery, studio backcloths orthe likeManufacture from yarn
ex 5908 Incandescent gas mantles, impregnated Manufacture from tubular knitted gas mantle
fabric
5909 to
5911Textile articles of a kind suitable for
industrial use:
— Polishing discs or rings other than
of felt of heading No 5911Manufacture from yarn or waste fabrics or rags of
heading No 6310
— Other Manufacture from (
6):
— coir yarn
— natural fibres— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from (
5):
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing acces-
sories, knitted or crocheted
— Obtained by sewing together or
otherwise assembling, two or morepieces of knitted or crochetedfabric, which have been either cut
to form or obtained directly to
formManufacture from yarn (
5)
— Other Manufacture from (5):
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for spinning,
or
— chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted exceptfor heading Nos ex 6202, ex 6204,ex 6209, ex 6209, ex 6210, 6213, 6214,ex 6216 and ex 6217 for which the rulesare set out belowManufacture from yarn (
6)!M101993R2454 — EN — 01.01.1999 — 001.001 — 448
(1) (2) (3)
ex 6202
ex 6204ex 6206
ex 6209 and
ex 6217Women’ s, girls’ and babies’ clothing
and other made up clothing accessories,
embroideredManufacture from yarn (
6)
orManufacture from unembroidered fabric pro-
vided the value of the unembroidered fabric useddoes not exceed 40 % of the ex-works price of theproduct (
6)
ex 6210,
ex 6216 andex 6217Fire-resistant equipment of fabric
covered with foil of aluminized po-lyesterManufacture from yarn (
6)
or
Manufacture from uncoated fabric provided the
value of the uncoated fabric used does not exceed40 % of the ex-works price of the product (
6)
6213 and
6214Handkerchiefs, shawls, scarves, muf-
flers, mantillas, veils and the like
— Embroidered Manufacture from single yarn (6)(7)
orManufacture from unembroidered fabric pro-
vided the value of the unembroidered fabric useddoes not exceed 40 % of the ex-works price of theproduct (
7)
— Other Manufacture from unbleached single yarn (6)(7)
ex 6217 — Interlinings for collars and cuffs,
cut outManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct
6301 to
6304Blankets, travelling rugs, bed linen etc.;
curtains etc.; other furnishing articles:
— Of felt, of non-wovens Manufacture from (
5):
— natural fibres, or
— chemical materials or textile pulp
— Other:
— Embroidered Manufacture from unbleached single yarn (5)(7)
orManufacture from unembroidered fabric (other
than knitted or crocheted) provided that the valueof the unembroidered fabric used does not exceed40 % of the ex-works price of the product
— Other Manufacture from unbleached single yarn (
5)(7)
6305 Sacks and bags, of a kind used for the
packing of goodsManufacture from (5):
— natural fibres
— man-made staple fibres not carded or
combed or otherwise processed for spinning,or
— chemical materials or textile pulp
6306 Tarpaulins, sails for boats, sailboards or
landcraft, awnings, sunblinds, tents andcamping goods:
— Of non-wovens Manufacture from (
5):
— natural fibres, or
— chemical materials or textile pulp
— Other Manufacture from unbleached single yarn (5)
6307 Other made up articles, including dress
patternsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 449
(1) (2) (3)
6308 Sets consisting of woven fabric and
yarn, whether or not with accessories,
for making up into rugs, tapestries,
embroidered table cloths or serviettes,or similar textile articles, put up inpackings for retail saleEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.
However, non-originating articles may be incor-
porated provided their total value does not exceed15 % of the ex-works price of the set
6401 to
6405Footwear Manufacture from materials of any heading
except for assemblies of uppers affixed to inner
soles or to other sole components of headingNo 6406
6503 Felt hats and other felt headgear, made
from the hat bodies, hoods or plateauxof heading No 6501, whether or not
lined or trimmedManufacture from yarn or textile fibres (
8)
6505 Hats and other headgear, knitted or
crocheted, or made up from lace, feltor other textile fabric, in the piece (butnot in strips), whether or not lined or
trimmed; hair-nets of any material,
whether or not lined or trimmedManufacture from yarn or textile fibres (
8)
6601 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden um-brellas and similar umbrellas)Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 6803 Articles of slate or of agglomerated
slateManufacture from worked slate
ex 6812 Articles of asbestos or mixtures with a
basis of asbestos or with a basis ofasbestos and magnesium carbonateManufacture from materials of any heading
ex 6814 Articles of mica, including agglomer-
ated or reconstituted mica on a supportof paper, paperboard or other materialsManufacture from worked mica (including ag-
glomerated or reconstituted mica)
7006 Glass of heading Nos 7003, 7004 or
7005, bent, edge-worked, engraved,
drilled, enamelled or otherwise worked,but not framed or fitted with othermaterialsManufacture from materials of heading No 7001
7007 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of heading No 7001
7008 Multiple-walled insulating units of glass Manufacture from materials of heading No 7001
7009 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of heading No 7001
7010 Carboys, bottles, flasks, jars, pots,
phials, ampoules and other containers,of glass, of a kind used for theconveyance or packing of goods; pre-serving jars of glass; stoppers, lids andother closures, of glassManufacture within which all the materials used
are classified in a heading other than that of theproduct
or
Cutting of glassware, provided that the value does
not exceed 50 % of the ex-works price of the
product
7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decorationor similar purposes (other than that ofheading Nos 7010 or 7018)Manufacture within which all the materials used
are classified in a heading other than that of theproduct
and
Cutting of glassware, provided that the value of
the uncut glassware does not exceed 50 % of the
ex-works price of the product
or
Hand-decoration (with the exception of silk
screen printing) of hand-blown glassware, pro-
vided that the value of the hand-blown glassware
does not exceed 50 % of the ex-works price of theproduct!
M101993R2454 — EN — 01.01.1999 — 001.001 — 450
(1) (2) (3)
ex 7019 Articles (other than yarn) of glass fibres Manufacture from:
— uncoloured slivers, rovings, yarn or chopped
strands, or
— glass wool
ex 7101 Natural or cultured pearls, graded and
temporarily strung for convenience ortransportManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
ex 7102,
ex 7103 andex 7104Worked precious or semi-precious
stones (natural, synthetic or recon-structed)Manufacture from unworked precious or semi-
precious stones
ex 7106
7108 and
7110Precious metals:
— Unwrought Manufacture from materials not classified within
heading Nos 7106, 7108 or 7110
or
Electrolytic, thermal or chemical separation of
precious metals of heading Nos 7106, 7108 or7110
orAlloying of precious metals of heading Nos 7106,
7108 or 7110 with each other or with base metals
— Semi-manufactured or in powder
form (All)Manufacture from unwrought precious metals
ex 7107
ex 7109 and
ex 7111Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with precious
metals unwrought
7116 Articles of natural or cultured pearls,
precious or semi-precious stones (na-tural, synthetic or reconstructed)Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
7117 Imitation jewellery Manufacture in which all the materials used are
classified within a heading other than that of theproduct
or
Manufacture from base metal parts, not plated or
covered with precious metals, provided that the
value of all the materials used does not exceed50 % of the ex-works price of the product
7207 Semi-finished products of iron or non-
alloy steelManufacture from materials of heading Nos 7201,
7202, 7203, 7204 or 7205
7208 to
7216Flat-rolled products, bars and rods,
angles, shapes and sections of iron ornon-alloy steelManufacture from ingots or other primary forms
of heading No 7206
7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of
heading No 7207
ex 7218
7219 to
7222Semi-finished products, flat rolled pro-
ducts, bars and rods, angles, shapes andsections of stainless steelManufacture from ingots or other primary forms
of heading No 7218
7223 Wire of stainless steel Manufacture from semi-finished materials of
heading No 7218
ex 7224
7225 to
7227Semi-finished products, flat rolled pro-
ducts, bars and rods, in irregularly
wound coils, of other alloy steelManufacture from ingots or other primary forms
of heading No 7224
7228 Other bars and rods of other alloy steel;
angles, shapes and sections, of otheralloy steel; hollow drill bars and rods, ofalloy or non-alloy steelManufacture from ingots or other primary forms
of heading Nos 7206, 7218 or 7224
7229 Wire of other alloy steel Manufacture from semi-finished materials of
heading No 7224!
M101993R2454 — EN — 01.01.1999 — 001.001 — 451
(1) (2) (3)
ex 7301 Sheet piling Manufacture from materials of heading No 7206
7302 Railway or tramway track construction
materials of iron or steel: rails, check-rails and rack-rails, switch blades,crossing frogs, point rods and othercrossing pieces, sleepers (cross-ties),fishplates, chairs, chair wedges, sole
pates (base plates), rail clips, bedplates,
ties and other material specialized forjointing or fixing railsManufacture from materials of heading No 7206
7304, 7305
and 7306Tubes, pipes and hollow profiles, of
iron (other than cast iron) or steelManufacture from materials of heading 7206,
7207, 7218 or 7224
7308 Structures (excluding prefabricated
buildings of heading No 9406) andparts of structures (for example, bridgesand bridge-sections, lock-gates, towers,lattice masts, roofs, roofing frame-works, doors and windows and their
frames and thresholds for doors, shut-
ters, balustrades, pillars and columns),of iron or steel; plates, rods, angles,shapes, sections, tubes and the like,prepared for use in structures, of iron orsteelManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, welded angles, shapes andsections of heading No 7301 may not be used
ex 7315 Skid-chains Manufacture in which the value of all the
materials of heading No 7315 used does notexceed 50 % of the ex-works price of the product
ex 7322 Radiators for central heating, not elec-
trically heated and parts thereof, of iron
or steelManufacture in which the value of all the
materials of heading No 7322 used does not
exceed 5 % of the ex-works price of the product
ex Chapter 74 Copper and articles thereof except for
heading Nos 7401 to 7405; the rule forheading No ex 7403 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
ex 7403 Copper alloys, unwrought Manufacture from refined copper, unwrought, or
waste and scrap of copper
ex Chapter 75 Nickel and articles thereof except for
heading Nos 7501 to 7503Manufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
ex Chapter 76 Aluminium and articles thereof except
for heading Nos 7601, 7602 andex 7616; the rules for headingNos ex 7601 and ex 7616 are set outbelowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
ex 7601 — Aluminium alloys Manufacture by thermal or electrolytic treatment
from unalloyed aluminium or waste and scrap ofaluminium
ex 7616 Aluminium articles other than gauze,
cloth, grill, netting, fencing, reinforcing
fabric and similar materials (including
endless bands) of aluminium wire, andexpanded metal of aluminiumManufacture in which:
— all the materials used are classified within a
heading other than that of the product.However, gauze, cloth, grill, netting, fen-cing, reinforcing fabric and similar materials
(including endless bands) of aluminium
wire, or expanded metal of aluminium maybe used, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 452
(1) (2) (3)
ex Chapter 78 Lead and articles thereof except for
heading Nos 7801 and 7802; the rule
for heading No 7801 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
7801 Unwrought lead:
— Refined lead Manufacture from ‘bullion’ or ‘work’ lead
— Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, waste and scrap of headingNo 7802 may not be used
ex Chapter 79 Zinc and articles of zinc, except for
heading Nos 7901 and 7902; the rulefor heading No 7901 is set out belowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of the
product
7901 Unwrought zinc Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, waste and scrap of headingNo 7902 may not be used
ex Chapter 80 Tin and articles thereof; except for
heading Nos 8001, 8002 and 8007; therule for heading No 8001 is set outbelowManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 50 % of the ex-works price of theproduct
8001 Unwrought tin Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, waste and scrap of headingNo 8002 may not be used
ex Chapter 81 Other base metals, wrought; articles
thereofManufacture in which the value of all the
materials classified within the same heading asthe product used does not exceed 50 % of the ex-works price of the product
8206 Tools of two or more of the heading
Nos 8202 to 8205, put up in sets for
retail saleManufacture in which all the materials used are
classified within a heading other than heading
Nos 8202 to 8205. However, tools of heading
Nos 8202 to 8205 may be incorporated into theset provided that their value does not exceed 15 %of the ex-works price of the set
8207 Interchangeable tools for hand tools,
whether or not power-operated, or for
machine-tools (for example, for press-ing, stamping, punching, tapping,threading, drilling, boring, broaching,milling, turning, or screw driving),including dies for drawing or extrudingmetal, and rock drilling or earth boring
toolsManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of the
product
8208 Knives and cutting blades, for machines
or for mechanical appliancesManufacture in which:
— all the materials used are classified within a
heading other than that of the product, and
— the value of all the materials used does not
exceed 40 % of the ex-works price of the
product
ex 8211 Knives with cutting blades, serrated or
not (including pruning knives), otherthan knives of heading No 8208Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, knife blades and handles ofbase metal may be used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 453
(1) (2) (3)
8214 Other articles of cutlery (for example,
hair clippers, butchers’ or kitchen
cleavers, choppers and mincing knives,
paper knives); manicure or pedicuresets and instruments (including nailfiles)Manufacture in which all the materials used are
classified within a heading other than that of the
product. However, handles of base metal may be
used
8215 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, su-
gar tongs and similar kitchen or table-wareManufacture in which all the materials used are
classified within a heading other than that of the
product. However, handles of base metal may beused
ex 8306 Statuettes and other ornaments, of base
metalManufacture in which all the materials used are
classified within a heading other than that of theproduct. However, the other materials of heading
No 8306 may be used provided that their value
does not exceed 30 % of the ex-works price of theproduct
ex Chapter 84 Nuclear r eactors, boilers, machinery
and mechanical appliances; parts there-
of; except for those falling within the
following headings or parts of headingsfor which the rules are set out below:Nos 8403, ex 8404, 8406 to 8409, 8412,8415, 8418, ex 8419, 8420, 8425 to8430, ex 8431, 8439, 8441,8444 to8447, ex 8448, 8452, 8456 to 8466,
8469 to 8472, 8480, ex 8483, 8484 and
8485Manufacture in which:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
8403 and
ex 8404Central heating boilers, other than those
of heading No 8402, and auxiliary plantfor central heating boilersManufacture in which all the materials used are
classified within a heading other than headingNos 8403 or 8404. However, materials which are
classified within heading Nos 8403 or 8404 may
be used provide their value, taken together, doesnot exceed 5 % of the ex-works price of theproduct
8406 Steam turbines and other vapour tur-
binesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8407 Spark-ignition reciprocating or rotary
internal combustion piston enginesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8408 Compression-ignition internal combus-
tion piston engines (diesel or semi-diesel engines)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8409 Parts suitable for use solely or princi-
pally with the engines of heading
Nos 8407 or 8408Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8412 Other engines and motors Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8415 Air conditioning machines, comprising
a motor-driven fan and elements for
changing the temperature and humidity,including those machines in which thehumidity cannot be separately regulatedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8418 Refrigerators, freezers and other refrig-
erating or freezing equipment, electric
or other; heat pumps other than airconditioning machines of headingNo 8415Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 454
(1) (2) (3)
ex 8419 Machines for wood, paper pulp and
paper board industriesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 25 %of the ex-works price of the product
8420 Calendering or other rolling machines,
other than for metals or glass, andcylinders thereforeManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 25 %
of the ex-works price of the product
8425 to
8428Lifting, handling, loading or unloading
machineryManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8431 are onlyused up to a value of 5 % of the ex-worksprice of the product
8429 Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders,tamping machines and road rollers:
— Road rollers Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8431 are only
used up to a value of 5 % of the ex-worksprice of the product
8430 Other moving, grading, levelling, scrap-
ing, excavating, tamping, compacting,
extracting or boring machinery, for
earth, minerals or ores; pile-driversand pile-extractors; snow-ploughs andsnow-blowersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8431 are onlyused up to a value of 5 % of the ex-worksprice of the product
ex 8431 Parts for road rollers Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8439 Machinery for making pulp of fibrous
cellulosic material or for making or
finishing paper or paperboardManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 25 %of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 455
(1) (2) (3)
8441 Other machinery for making up paper
pulp, paper or paperboard, including
cutting machines of all kindsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 25 %of the ex-works price of the product
8444 to
8447Machines of these headings for use in
the textile industryManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8448 Auxiliary machinery for use with ma-
chines of headings Nos 8444 and 8445Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8452 Sewing machines, other than book-
sewing machines of heading No 8440;furniture, bases and covers speciallydesigned for sewing machines; sewing
machine needles:
— Sewing machines (lock stitch only)
with heads of a weight not exceed-ing 16 kg without motor or 17 kgwith motorManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where the value of all the non-originating
m a t e r i a l su s e di na s s e m b l i n gt h eh e a d
(without motor) does not exceed the valueof the originating materials used, and
— the thread tension, crochet and zigzag
mechanisms used are already originating
— Other Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8456 to
8466Machine-tools and machines and their
parts and accessories of headingsNos 8456 to 8466Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8469, 8470
8471, 8472Office machines (for example, type-
writers, calculating machines, automatic
data processing machines, duplicating
machines, stapling machines)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8480 Moulding boxes for metal foundry;
mould bases; moulding patterns;moulds for metal (other than ingot
moulds), metal carbides, glass, mineral
materials, rubber or plasticsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8483 Roller screws Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8484 Gaskets and similar joints of metal
sheeting combined with other materialor of two or more layers of metal; setsor assortments of gaskets and similarjoints, dissimilar in composition, put upin pouches, envelopes or similar pack-
ings; mechanical sealsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8485 Machinery parts, not containing elec-
trical connectors, insulators, coils, con-tacts or other electrical features, notspecified or included elsewhere in this
ChapterManufacture in which la valeur de toutes les
matières utilisées ne doit pas excéder 40 % duprix départ usine du produit!
M101993R2454 — EN — 01.01.1999 — 001.001 — 456
(1) (2) (3)
ex Chapter 85 Electrical machinery and equipment
and parts thereof; sound recorders and
reproducers, television image and sound
recorders and reproducers, and partsand accessories of such articles; exceptfor those falling within the followingheadings or parts of headings for whichthe rules are set out below: 8501, 8502,
ex 8517, ex 8517, ex 8518, 8519 to
8529, 8535 to 8537, 8542, 8544 toex 8548Manufacture in which:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
8501 Electric motors and generators (exclud-
ing generating sets)Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading No 8503 are onlyused up to a value of 5 % of the ex-worksprice of the product
8502 Electric generating sets and rotary
convertersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading Nos 8501 or 8503,taken together, are only used up to a value of5 % of the ex-works price of the product
ex 8504 Power supply units for automatic data-
processing machinesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 8517 Videophones Manufacture in which:
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct,
— the value of all the non-originating materials
used does not exceed the value of theoriginating material used
ex 8518 Microphones and stands therefor; loud-
speakers, whether or not mounted intheir enclosures; audio-frequency elec-tric amplifiers; electric sound amplifiersetsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
8519 Turntables (record-decks), record-
players, cassette-players and othersound reproducing apparatus, not in-corporating a sound recording deviceManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
8520 Magnetic tape recorders and other
sound recording apparatus, whether ornot incorporating a sound reproducing
deviceManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 457
(1) (2) (3)
8521 Video recording or reproducing appara-
tusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8522 Parts and accessories suitable for use
solely or principally with the apparatusof heading Nos 8519 to 8521Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8523 Prepared unrecorded media for sound
recording or similar recording of otherphenomena, other than products of
Chapter 37Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8524 Records, tapes and other recorded
media for sound or other similarlyrecorded phenomena, including ma-trices and masters for the production
of records, but excluding products of
Chapter 37:Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Matrices and masters for the pro-
duction of recordsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within heading No 8523 are only
used up to a value of 5 % of the ex-works
price of the product
8525 Transmission apparatus for radio-tele-
phony, radio-telegraphy, radio-broad-casting or television, whether or notincorporating reception apparatus or
sound recording or reproducing appara-
tus; television cameras; still imagevideo cameras and other video camerarecordersManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8526 Radar apparatus, radio navigational aid
apparatus and radio remote control
apparatusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8527 Reception apparatus for radio-tele-
phony, radio-telegraphy or radio broad-casting, whether or not combined, in thesame housing, with sound recording orreproducing apparatus or a clockManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
8528 Reception apparatus for television,
whether or not incorporating radio-broadcast receivers or sound or videorecording or reproducing apparatus;
video monitors and video projectorsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used!
M101993R2454 — EN — 01.01.1999 — 001.001 — 458
(1) (2) (3)
8529 Parts suitable for use solely or princi-
pally with the apparatus of heading
Nos 8525 to 8528:
— Suitable for use solely or princi-
pally with video recording orreproducing apparatusManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
8535 and
8536Electrical apparatus for switching or
protecting electrical circuits, or formaking connections to or in electricalcircuitsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within heading No 8538 are only
used up to a value of 5 % of the ex-worksprice of the product
8537 Boards, panels, consoles, desks, cabi-
nets and other bases, equipped with twoor more apparatus of heading Nos 8535
or 8536, for electric control or the
distribution of electricity, includingthose incorporating instruments or ap-paratus of Chapter 90 and numericalcontrol apparatus, other than switchingapparatus of heading No 8517Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within heading No 8538 are onlyused up to a value of 5 % of the ex-worksprice of the product
8542 Electronic integrated circuits and mi-
croassembliesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within heading Nos 8541 or 8542,taken together, are only used up to a value of
5 % of the ex-works price of the product
8544 Insulated (including enamelled or ano-
dised) wire, cable (including coaxialcable) and other insulated electric con-ductors, whether or not fitted with
connectors; optical fibre cables, made
up of individually sheathed fibres,whether or not assembled with electricconductors or fitted with connectorsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8545 Carbon electrodes, carbon brushes,
lamp carbons, battery carbons and other
articles of graphite or other carbon, with
or without metal, of a kind used forelectrical purposesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8546 Electrical insulators of any material Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
ex 8548 — Electrical parts of machinery or
apparatus, not specified or in-cluded elsewhere in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 459
(1) (2) (3)
ex 8548 (con’t) — Spent primary cells, spent primary
batteriesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8601 to
8607Railway or tramway locomotives, roll-
ing-stock and parts thereofManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
8608 Railway or tramway track fixtures and
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic
control equipment for railways, tram-ways, roads, inland waterways, parkingfacilities, port installations or airfields;parts of the foregoingManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8609 Containers (including containers for the
transport of fluids) specially designedand equipped for carriage by one ormore modes of transportManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex Chapter 87 Vehicles other than railway or tramway
rolling-stock and parts and accessories
thereof; except for those falling withinthe following headings or parts ofheadings for which the rules are setout below: Nos 8709 to 8711, ex 8712,8715 and 8716Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
8709 Works trucks, self-propelled, not fitted
with lifting or handling equipment, ofthe type used in factories, warehouses,dock areas or airports for short distancetransport of goods; tractors of the typeused on railway station platforms; parts
of the foregoing vehiclesManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
8710 Tanks and other armoured fighting
vehicles, motorized, whether or notfitted with weapons, and parts of such
vehiclesManufacture:
— the value of all the materials used does not
exceed 40 % of the ex-works price of theproduct, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8711 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor,with or without side-cars; side-carsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex- works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
ex 8712 Bicycles without ball bearings Manufacture from materials not classified in
heading No 8714
8715 Baby carriages and parts thereof Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 460
(1) (2) (3)
8716 Trailers and semi-trailers; other vehi-
cles, not mechanically propelled; parts
thereofManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
8803 Parts of goods of heading Nos 8801 or
8802Manufacture in which the value of all the
materials of heading No 8803 used does notexceed 5 % of the ex-works price of the product
8804 Parachutes (including dirigible para-
chutes and paragliders) and rotochutes;
parts thereof and accessories thereto:
— Rotochutes Manufacture from materials of any heading,
including other materials of heading No 8804
— Other Manufacture in which the value of all the
materials of heading No 8804 used does not
exceed 5 % of the ex-works price of the product
8805 Aircraft launching gear; deck-arrestor
or similar gear; ground flying trainers,parts of the foregoing articlesManufacture in which the value of all the
materials of heading No 8805 used does notexceed 5 % of the ex-works price of the product
Chapter 89 Ships, boats and floating structures Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, hulls of heading No 8906 maynot be used
ex Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical instruments and apparatus;parts and accessories thereof; except forthose falling within the following head-ings or parts of headings for which therules are set out below: 9001, 9002,9004, ex 9005, ex 9006, 9007, 9011,
ex 9014, 9015 to 9017, ex 9018 and
9024 to 9033Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product
9001 Optical fibres and optical fibre bundles;
optical fibre cables other than those ofheading No 8544; sheets and plates of
polarizing material; lenses (including
contact lenses), prisms, mirrors andother optical elements, of any material,unmounted, other than such elements ofglass not optically workedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9002 Lenses, prisms, mirrors and other op-
tical elements, of any material,
mounted, being parts of or fittings forinstruments or apparatus, other thansuch elements of glass not opticallyworkedManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9004 Spectacles, goggles and the like, cor-
rective, protective or otherManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 461
(1) (2) (3)
ex 9005 Binoculars, monoculars, other optical
telescopes, and mountings therefore,
except for astronomical refracting tele-
scopes and mountings thereforeManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
ex 9006 Photographic (other than cinemato-
graphic) cameras; photographic flash-light apparatus and flashbulbs otherthan electrically ignited flashbulbsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product,
— where, within the above limit, the materials
classified within the same heading as the
product are only used up to a value of 5 % of
the ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value of
the originating materials used
9007 Cinematographic cameras and projec-
tors, whether or not incorporating soundrecording or reproducing apparatusManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9011 Compound optical microscopes, includ-
ing those for photomicrography, cine-
photomicrography or microprojectionManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product,
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
ex 9014 Other navigational instruments and
appliancesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9015 Surveying (including photogrammetri-
cal surveying), hydrographic, oceano-
graphic, hydrological, meteorological orgeophysical instruments and appliances,excluding compasses; rangefindersManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9016 Balances of a sensitivity of 5 cg or
better, with or without weightsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9017 Drawing, marking-out or mathematical
calculating instruments (for example,drafting machines, pantographs, pro-tractors, drawing sets, slide rules, disc
calculators); instruments for measuring
length, for use in the hand (for example,measuring rods and tapes, micrometers,callipers), not specified or includedelsewhere in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
ex 9018 Dentists’ chairs incorporating dental
appliances or dentists’ spittoonsManufacture from materials of any heading,
including other materials of heading No 9018!
M101993R2454 — EN — 01.01.1999 — 001.001 — 462
(1) (2) (3)
9024 Machines and appliances for testing the
hardness, strength, compressibility,
elasticity or other mechanical properties
of materials (for example, metals, wood,textiles, paper, plastics)Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9025 Hydrometers and similar floating in-
struments, thermometers, pyrometers,
barometers, hygrometers and psychrom-
eters, recording or not, and any combi-nation of these instrumentsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9026 Instruments and apparatus for measur-
ing or checking the flow, level, pressureor other variables of liquids or gases
(for example, flow meters, level gauges,
manometers, heat meters), excludinginstruments and apparatus of headingNos 9014, 9015, 9028 or 9032Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9027 Instruments and apparatus for physical
or chemical analysis (for example,
polarimeters, refractometers, spectro-meters, gas or smoke analysis appara-tus); instruments and apparatus formeasuring or checking viscosity, poros-ity, expansion, surface tension or thelike; instruments and apparatus for
measuring or checking quantities of
heat, sound or light (including exposuremeters); microtomesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9028 Gas, liquid or electricity supply or
production meters, including calibrating
meters therefore:
— Parts and accessories Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9029 Revolution counters, production coun-
ters, milometers, pedometers and thelike; speed indicators and tachometers,other than those of heading Nos 9104 or9015; stroboscopesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9030 Oscilloscopes, spectrum analysers and
other instruments and apparatus formeasuring or checking electrical quan-tities, excluding meters of headingNo 9028; instruments and apparatusfor measuring or detecting alpha, beta,
gamma, X-ray, cosmic or other ionizing
radiationsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9031 Measuring or checking instruments,
appliances and machines, not specifiedor included elsewhere in this Chapter;
profile projectorsManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9032 Automatic regulating or controlling
instruments and apparatusManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
9033 Parts and accessories (not specified or
included elsewhere in this Chapter) for
machines, appliances, instruments orapparatus of Chapter 90Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 463
(1) (2) (3)
ex Chapter 91 Clocks and watches and parts thereof;
except for those falling within the
following headings or parts of headings
9105, 9109 to 9113 for which the rulesare set out below:Manufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
9105 Other clocks Manufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9109 Clock movements, complete and as-
sembledManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where the value of all the non-originating
materials used does not exceed the value ofthe originating materials used
9110 Complete watch or clock movements,
unassembled or partly assembled(movement sets); incomplete watch orclock movements, assembled; roughwatch or clock movementsManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works price
of the product, and
— where, within the above limit, the materials
classified within heading No 9114 are only
used up to a value of 5 % of the ex-works
price of the product
9111 Watch cases of heading Nos 9101 or
9102 and parts thereofManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
9112 Clock cases and cases of a similar type
to other goods of this Chapter, and parts
thereofManufacture:
— in which the value of all the materials used
does not exceed 40 % of the ex-works priceof the product, and
— where, within the above limit, the materials
classified within the same heading as theproduct are only used up to a value of 5 % ofthe ex-works price of the product
9113 Watch straps, watch bands and watch
bracelets, and parts thereof:
— Of base metal, whether or not gold
or silver-plated, or of metal cladwith precious metalManufacture in which the value of all the
materials used does not exceed 40 % of the ex-works price of the product
— Other Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
Chapter 92 Musical instruments; parts and acces-
sories of such articlesManufacture in which the value of all the
materials used does not exceed 40 % of the ex-
works price of the product
Chapter 93 Arms and ammunition; parts and ac-
cessories thereofManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 464
(1) (2) (3)
ex 9401 and
ex 9403Base metal furniture, incorporating un-
stuffed cotton cloth of a weight of 300 g/
m2or lessManufacture in which all the materials used are
classified within a heading other than that of the
product
or
Manufacture from cotton cloth already made up
in a form ready for use of heading No 9401 or
9403, provided:
— its value does not exceed 25 % of the ex-
works price of the product, and
— all the other materials used are already
originating and are classified within a
heading other than heading No 9401 or 9403
9405 Lamps and lighting fittings including
searchlights and spotlights and partsthereof, not elsewhere specified orincluded; illuminated signs, illuminatedname-plates and the like, having a
permanently fixed light source, and
parts thereof not elsewhere specifiedor includedManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
9406 Prefabricated buildings Manufacture in which the value of all the
materials used does not exceed 50 % of the ex-
works price of the product
9503 Other toys; reduced-size (‘scale’) mod-
els and similar recreational models,working or not; puzzles of all kindsManufacture:
— in which all the materials used are classified
within a heading other than that of theproduct,
— provided that the value of all the materials
used does not exceed 50 % of the ex-worksprice of the product
ex 9506 Finished golf club heads Manufacture from roughly shaped blocks
9507 Fishing rods, fish-hooks and other fine
fishing tackle; fish landing nets, butter-
fly nets and similar nets; decoy ‘birds’(other than those of heading No 9208 or9705) and similar hunting or shootingrequisitesManufacture in which all the materials used are
classified within a heading other than that of the
product. However, materials classified within thesame heading may be used provided that theirvalue does not exceed 5 % of the ex-works priceof the product
ex 9601 and
ex 9602Articles of animal, vegetable or mineral
carving materialsManufacture from ‘worked’ carving materials of
the same heading
ex 9603 Brooms and brushes (except for besoms
and the like), hand-operated mechanicalfloor sweepers, not motorized; paintpads and rollers, squeegees and mopsManufacture in which the value of all the
materials used does not exceed 50 % of the ex-works price of the product
9605 Travel sets for personal toilet, sewing,
or shoe or clothes cleaningEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may be incor-porated, provided that their total value does notexceed 15 % of the ex-works price of the set
9606 Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds andother parts of these articles; buttonblanksManufacture:
— in which all the materials used are classified
within a heading other than that of the
product,
— provided that the value of all the materials
used does not exceed 50 % of the ex-works
price of the product
9608 Ball point pens; felt tipped and other
poroustipped pens and markers; foun-tain pens, stylograph pens and otherpens; duplicating stylos; propelling or
sliding pencils; pen-holders, pencil-
holders and similar holders; parts (in-cluding caps and clips) of the foregoingarticles, other than those of headingNo 9609Manufacture in which all the materials used are
classified within a heading other than that of theproduct. However, nibs or nib points may be usedand the other materials classified in the same
heading may also be used provided that their
value does not exceed 5 % of the ex-works priceof the product!
M101993R2454 — EN — 01.01.1999 — 001.001 — 465
(1) (2) (3)
9612 Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
cartridges; ink-pads, whether or notinked, with or without boxesManufacture:
— in which all the materials used are classified
within a heading other than that of the
product,
— provided that the value of all the materials
used does not exceed 50 % of the ex-worksprice of the product
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly shaped blocks
(
1)See introduction note 7 in Annex 14.
(2)Note 3 to chapter 32 says that these preparations are those of a kind used for colouring any material or used as
ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in
Chapter 32
(3)A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
(4)In the case of products composed of materials classified both within heading Nos 3901 to 3906, on the one hand, and
within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which
predominates by weight in the product.
(5)For special conditions relating to products made of a mixture of textile materials, see introductory note 5 in Annex 14.
(6)For the treatment of textile trimmings and accesories see introductory note 6 in Annex 14.
(7)For sknitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly of pieces of knitted orcrocheted fabric (cut out or knitted directly to shape) see introductory note 9 in Annex 14.
(8)See introductory note 6 for the treatment of textile trimmings and accessories in Annex 14.!M101993R2454 — EN — 01.01.1999 — 001.001 — 466
ANNEX 21
MOVEMENT CERTIFICATE EUR. 1 AND RELEV ANT APPLICATIONS
1. Movement certificate EUR. 1 shall be made out on the form of which a specimen
appears in this Annex. This form shall be printed in one of the official languagesof the Community. Certificates shall be made out in one of these languages and inaccordance with the provisions of the domestic law of the exporting State orterritory. If they are handwritten, they shall be completed in ink and in capital
letters.
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or
plus 8 mm in the length may be allowed. The paper used must be white, sized for
writing not containing mechanical pulp and weighing not less than 25 g/m
2.I t
shall have a printed green guilloche pattern background making any falsificationby mechanical or chemical means apparent to the eye.
3. The competent authorities of the exporting State or territory may reserve the right
to print the certificates themselves or may have them printed by approved printers.
In the latter case each certificate must include a reference to such approval. Eachcertificate must bear the name and address of the printer or a mark by which theprinter can be identified. It shall also bear a serial number, either printed or not,by which it can be identified.!
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 468
!B1993R2454 — EN — 01.01.1999 — 001.001 — 469
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!M10
ANNEX 22
1993R2454 — EN — 01.01.1999 — 001.001 — 472
!M101993R2454 — EN — 01.01.1999 — 001.001 — 473
ANNEX 23
INTERPRETATIVE NOTES ON CUSTOMS V ALUE
First column Second column
Reference to provisions of the
Customs CodeNotes
Article 29 (1) The price actually paid or payable refers to the price for the imported goods.
Thus the flow of dividends or other payments from the buyer to the seller thatdo not relate to the imported goods are not part of the customs value.
Article 29 (1) (a), third
indentAn example of such restriction would be the case where a seller requires a
buyer of automobiles not to sell or exhibit them prior to a fixed date which
represents the beginning of a model year.
Article 29 (1) (b) Some examples of this include:
(a) the seller establishes the price of the imported goods on condition that the
buyer will also buy other goods in specified quanties (SIC! quantities);
(b) the price of the import goods is dependent upon the price or prices at
which the buyer of the imported goods sells other goods to the seller ofthe imported goods;
(c) the price is established on the basis of a form of payment extraneous to
the imported goods, such as where the imported goods are semi-finishedgoods which have been provided by the seller on condition that he will
receive a specified quantity of the finished goods.
However, conditions or considerations relating to the production or marketing
of the imported goods shall not result in rejection of the transaction value. For
example, the fact that the buyer furnishes the seller with engineering and plansundertaken in the country of importation shall not result in rejection of thetransaction value for the purposes of Article 29 (1).
Article 29 (2) 1. Paragraphs 2 (a) and (b) provide different means of establishing the
acceptability of a transaction value.
2. Paragraph 2 (a) provides that where the buyer and the seller are related, the
circumstances surrounding the sale shall be examined and the transactionvalue shall be accepted as the customs value provided that the relationshipdid not influence the price. It is not intended that there should be an
examination of the circumstances in all cases where the buyer and the
seller are related. Such examination will only be required where there aredoubts about the acceptability of the price. Where the customs authoritieshave no doubts about the acceptability of the price, it should be acceptedwithout requesting further information from the declarant. For example,the customs authorities may have previously examined the relationship, or
it may already have detailed information concerning the buyer and the
seller, and may already be satisfied from such examination or informationthat the relationship did not influence the price.
3. Where the customs authorities are unable to accept the transaction value
without further inquiry, they should give the declarant an opportunity tosupply such further detailed information as may be necessary to enable itto examine the circumstances surrounding the sale, in this context, thecustoms authorities should be prepared to examine relevant aspects of thetransaction, including the way in which the buyer and seller organize theircommercial relations and the way in which the price in question was
arrived at, in order to determine whether the relationship influenced the
price. Where it can be shown that the buyer and seller, although relatedunder the provisions of Article 143 of this Regulation, buy from and sell toeach other as if they were not related, this would demonstrate that the pricehad not been influenced by the relationship. As an example of this, if theprice had been settled in a manner consistent with the normal pricing
practices of the industry in question or with the way the seller settles prices
for sales to buyers who are not related to him, this would demonstrate thatthe price had not been influenced by the relationship. As a furtherexample, where it is shown that the price is adequate to ensure recovery ofall costs plus a profit which is representative of the firm’s overall profitrealized over a representative period of time (e.g. on an annual basis) insales of goods of the same class or kind, this would demonstrate that the
price had not been influenced.
4. Paragraph 2 (b) provides an opportunity for the declarant to demonstrate
that the transaction value closely approximates to a ‘test’ value previously
accepted by the customs authorities and is therefore acceptable under the
provisions of Article 29. Where a test under paragraph 2 (b) is met, it isnot necessary to examine the question of influence under paragraph 2 (a).!
B1993R2454 — EN — 01.01.1999 — 001.001 — 474
First column Second column
Reference to provisions of the
Customs CodeNotes
If the customs authorities already have sufficient information to be
satisfied, without further detailed inquiries, that one of the tests provided
in paragraph 2 (b) has been met, there is no reason for them to require the
declarant to demonstrate that the test can be met.
Article 29 (2) (b) A number of factors must be taken into consideration in determining whether
one value ‘closely approximates’ to another value. These factors include thenature of the imported goods, the nature of the industry itself, the season inwhich the goods are imported, and, whether the difference in values is
commercially significant. Since these factors may vary from case to case, it
would be impossible to apply a uniform standard such as a fixed percentage, ineach case. For example, a small difference in value in a case involving one typeof goods could be unacceptable while a large difference in a case involvinganother type of goods might be acceptable in determining whether thetransaction value closely approximates to the ‘test’ values set forth in Article29 (2) (b).
Article 29 (3) (a) An example of an indirect payment would be the settlement by the buyer,
whether in whole or in part, of a debt owed by the seller.
Article 30 (2) (a)
Article 30 (2) (b)1. In applying these provisions, the customs authorities shall, where possible,
use a sale of identical or similar goods, as appropriate, at the samecommercial level and in substantially the same quantity as the goods beingvalued. Where no such sale is found, a sale of identical or similar goods, asappropriate, that takes place under any one of the following three
conditions may by used:
(a) a sale at the same commercial level but in a different quantity;
(b) a sale at a different commercial level but in substantially the same
quantity; or
(c) a sale at a different commercial level and in a different quantity.
2. Having found a sale under any one of these three conditions adjustments
will then be made, as the case may be, for:
(a) quantity factors only;
(b) commerical (SIC! commercial) level factors only; or
(c) both commercial level and quantity factors.
"
C1 3
4. A condition for adjustment because of different commercial levels or
different quantities is that such adjustment, whether it leads to an increaseor a decrease in the value, be made only on the basis of demonstratedevidence that clearly establishes the reasonableness and accuracy of theadjustment, e.g. valid price lists containing prices referring to differentlevels or different quantities. As an example of this, if the imported goods
being valued consist of a shipment of 10 units and the only identical or
similar imported goods, as appropriate, for which a transaction valueexists involved a sale of 500 units, and it is recognized that the sellergrants quantity discounts, the required adjustment may be accomplishedby resorting to the seller’ s price list and using that price applicable to a saleof 10 units. This does not require that a sale had to have been made inquantities of 10 as long as the price list has been established as being bona
fide through sales at other quantities. In the absence of such an objective
measure, however, the determination of a customs value under theprovisions of Article 30 (2) (a) and (b) is not appropriate.
Article 30 (2) (d) 1. As a general rule, customs value is determined under these provisions on
the basis of information readily available in the Community. In order todetermine a computed value, however, it may be necessary to examine thecost of producing the goods being valued and other information which has
to be obtained from outside the Community. Furthermore, in most cases
the producer of the goods will be outside the jurisdiction of the authoritiesof the Member States. The use of the computed value method willgenerally be limited to those cases where the buyer and seller are related,and the producer is prepared to supply to the authorities of the country ofimportation the necessary costings and to provide facilities for any
subsequent verification which may be necessary.
2. The ‘cost or value’ referred to in Article 30 (2) (d), first indent, is to be
determined on the basis of information relating to the production of the
goods being valued supplied by or on behalf of the producer. It is to be
based upon the commercial accounts of the producer, provided that such!
B1993R2454 — EN — 01.01.1999 — 001.001 — 475
First column Second column
Reference to provisions of the
Customs CodeNotes
accounts are consistent with the generally accepted accounting principles
applied in the country where the goods are produced.
3. The ‘amount for profit and general expenses’ referred to in Article 30 (2)
d), second indent, is to be determined on the basis of information suppliedby or on behalf of the producer unless his figures are inconsistent with
those usually reflected in sales of goods of the same class or kind as the
goods being valued which are made by producers in the country ofexportation for export to the country of importation.
4. No cost or value of the elements referred to in this Article shall be counted
twice in determining the computed value.
5. It should be noted in this context that the ‘amount for profit and general
expenses’ has to be taken as a whole. It follows that if, in any particular
case, the producer’ s profit figure is low and his general expenses are high,his profit and general expenses taken together may nevertheless beconsistent with that usually reflected in sales of goods of the same class orkind. Such a situation might occur, for example, if a product were beinglaunched in the Community and the producer accepted a nil or low profitto offset high general expenses associated with the launch. Where the
producer can demonstrate that he is taking a low profit on his sales of the
imported goods because of particular commercial circumstances, hisactual profit figures should be taken into account provided that he hasvalid commercial reasons to justify them and his pricing policy reflectsusual pricing policies in the branch of industry concerned. Such a situationmight occur, for example, where producers have been forced to lower
prices temporarily because of an unforeseeable drop in demand, or where
they sell goods to complement a range of goods being produced in thecountry of importation and accept a low profit to maintain competitivity(SIC! competitiveness). Where the producer’ s own figures for profit andgeneral expenses are not consistent with those usually reflected in sales ofgoods of the same class or kind as the goods being valued which are madeby producers in the country of exportation for export to the country of
importation, the amount for profit and general expenses may be based
upon relevant information other than that supplied by or on behalf of theproducer of the goods.
6. Whether certain goods are ‘of the same class or kind’ as other goods must
be determined on a case-by-case basis with reference to the circumstancesinvolved. In determining the usual profits and general expenses under theprovisions of Article 30 (2) (d), sales for export to the country ofimportation of the narrowest group or range of goods, which includes thegoods being valued, for which the necessary information can be provided,
should be examined. For the purposes of Article 30 (2) (d), ‘goods of the
same class or kind’ must be from the same country as the goods beingvalued.
Article 31 (1) 1. Customs values determined under the provisions of Article 31 (1) should,
to the greatest extent possible, be based on previously determined customsvalues.
2. The methods of valuation to be employed under Article 31 (1) should be
those laid down in Articles 29 and 30 (2), but a reasonable flexibility in theapplication of such methods would be in conformity with the aims andprovisions of Article 31 (1).
3. Some examples of reasonable flexibility are as follows:
(a) identical goods — the requirement that the identical goods should be
exported at or about the same time as the goods being valued couldbe flexibly interpreted; identical imported goods produced in acountry other than the country of exportation of the goods beingvalued could be the basis for customs valuation; customs values ofidentical imported goods already determined under the provisions of
Articles 30 (2) (c) and (d) could be used;
(b) similar goods — the requirement that the similar goods should be
exported at or about the same time as the goods being valued could
be flexibly interpreted; similar imported goods produced in a country
other than the country of exportation of the goods being valued couldbe the basis for customs valuation; customs values of similarimported goods already determined under the provisions of Articles30 (2) (c) and (d) could be used;
(c) deductive method — the requirement that the goods shall have been
sold in the ‘condition as imported’ in Article 152 (1) (a) of thisRegulation could be flexibly interpreted; the ‘90 days’ requirementcould be administered flexibly.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 476
First column Second column
Reference to provisions of the
Customs CodeNotes
Article 32 (1) (b) (ii) 1. There are two factors involved in the apportionment of the elements
specified in Article 32 (1) (b) (ii) to the imported goods — the value of theelement itself and the way in which that value is to be apportioned to theimported goods. The apportionment of these elements should be made inreasonable manner appropriate to the circumstances and in accordancewith generally accepted accounting principles.
2. Concerning the value of the element, if the buyer acquires the element
from a seller not related to him at a given cost, the value of the element isthat cost. If the element was produced by the buyer or by a person related
to him, its value would be the cost of producing it. If the element had been
previously used by the buyer, regardless of whether it had been acquired orproduced by him, the original cost of acquisition or production would haveto be adjusted downwards to reflect its use in order to arrive at the value ofthe element.
3. Once a value has been determined for the element, it is necessary to
apportion that value to the imported goods. Various possibilities exist. Forexample, the value might be apportioned to the first shipment, if the buyerwishes to pay duty on the entire value at one time. As another example, hemay request that the value be apportioned over the number of units
produced up to the time of the first shipment. As a further example, he
may request that the value be apportioned over the entire anticipatedproduction where contracts or firm commitments exist for that production.The method of apportionment used will depend upon the documentationprovided by the buyer.
4. As an illustration of the above, a buyer provides the producer with a mould
to be used in the production of the imported goods and contracts with himto buy 10 000 units. By the time of arrival of the first shipment of 1 000units, the producer has already produced 4 000 units. The buyer mayrequest the customs authorities to apportion the value of the mould over
1 000, 4 000 or 10 000 units.
Article 32 (1) (b) (iv) 1. Additions for the elements specified in Article 32 (1) (b) (iv) should be
based on objective and quantifiable data. In order to minimize the burdenfor both the declarant and customs authorities in determining the values tobe added, data readily available in the buyer’ s commercial record systemshould be used insofar as possible.
2. For those elements supplied by the buyer which were purchased or leased
by the buyer, the addition would be the cost of the purchase or the lease.No addition shall be made for those elements available in the publicdomain, other than the cost of obtaining copies of them.
3. The ease with which it may be possible to calculate the values to be added
will depend on a particular firm’ s structure and management practice, aswell as its accounting methods.
4. For example, it is possible that a firm which imports a variety of products
from several countries maintains the records of its design centre outsidethe country of importation in such a way as to show accurately the costs
attributable to a given product. In such cases, a direct adjustment may
appropriately be made under the provisions of Article 32.
5. In another case, a firm may carry the cost of the design centre outside the
country of importation as a general overhead expense without allocation to
specific products. In this instance, an appropriate adjustment could bemade under the provisions of Article 32 with respect to the importedgoods by apportioning total design centre costs over total productionbenefiting from the design centre and adding such apportioned cost on aunit basis to imports.
6. Variations in the above circumstances will, of course, require different
factors to be considered in determining the proper method of allocation.
7. In cases where the production of the element in question involves a
number of countries and over a period of time, the adjustment should belimited to the value actually added to that element outside the Community.
Article 32 (1) (c) The royalties and licence fees referred to in Article 32 (1) (c) may include,
among other things, payments in respect to patents, trademarks and copyrights.
Article 32 (2) Where objective and quantifiable data do not exist with regard to the additions
required to be made under the provisions of Article 32, the transaction value
cannot be determined under the provisions of Article 29. As an illustration ofthis, a royalty is paid on the basis of the price in a sale in the importing countryof a litre of a particular product that was imported by the kilogram and madeup into a solution after importation. If the royalty is based partially on theimported goods and partially on other factors which have nothing to do with!
B1993R2454 — EN — 01.01.1999 — 001.001 — 477
First column Second column
Reference to provisions of the
Customs CodeNotes
the imported goods (such as when the imported goods are mixed with domestic
ingredients and are no longer separately identifiable, or when the royalty
cannot be distinguished from special financial arrangements between the buyer
and the seller), it would be inappropriate to attempt to make an addition for theroyalty. However, if the amount of this royalty is based only on the importedgoods and can be readily quantified, an addition to the price actually paid orpayable can be made.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 478
!C1
First column Second column
Reference to provisions of the
Customs Code Implementing
ProvisionsNotes
Article 143 (1) (e) One person shall be deemed to control another when the former is legally or operationally in
a position to exercise restraint or direction over the latter.
Article 150 (1)
Article 151 (1)The expression ‘and/or’ allows the flexibility to use the sales and make the necessary
adjustments in any one of the three conditions described in paragraph 1 of the interpretativenote to Articles 30 (2) (a) and (b)
Article 152 (1) (a) (i) 1. The words ‘profit and general expenses’ should be taken as a whole. The figure for the
purposes of this deduction should be determined on the basis of information supplied bythe declarant unless his figures are inconsistent with those obtaining in sales in thecountry of importation of imported goods of the same class or kind. Where the
declarant’s figures are inconsistent with such figures, the amount for profit and general
expenses may be based upon relevant information other than that supplied by thedeclarant.
2. In determining either the commissions or the usual profits and general expenses under
this provision, the question whether certain goods are of the same class or kind as othergoods must be determined on a case-by-case basis by reference to the circumstancesinvolved. Sales in the country of importation of the narrowest group or range ofimported goods of the same class or kind, which includes the goods being valued, forwhich the necessary information can be provided, should be examined. For the purposesof this provision, ‘goods of the same class or kind’ includes goods imported from the
same country as the goods being valued as well as goods imported from other countries.
Article 152 (2) 1. Where this method of valuation is used, deductions made for the value added by further
processing shall be based on objective and quantifiable data relating to the cost of suchwork. Accepted industry formulas, recipes, methods of construction, and other industrypractices would form the basis of the calculations.
2. This method of valuation would normally not be applicable when, as a result of the
further processing, the imported goods lose their identity. However, there can beinstances where, although the identity of the imported goods is lost, the value added bythe processing can be determined accurately without unreasonable difficulty.
On the other hand, there can also be instances where the imported goods maintain their
identity but form such a minor element in the goods sold in the country of importationthat the use of this valuation method would be unjustified. In view of the above, each
situation of this type must be considered on a case-by-case basis.!
B
!C1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 479
First column Second column
Reference to provisions of the
Customs Code Implementing
ProvisionsNotes
Article 152 (3) 1. As an example of this, goods are sold from a price list which grants favourable unit
prices for purchases made in larger quantities.
Sale quantity Unit price Number of salesTotal quantity
sold at each
price
1 to 10 units 100 10 sales of 5 units
Five sales of 3 units65
11 to 25 units 95 Five sales of 11 units 55
Over 25 units 90 One sale of 30 units
One sale of 50 units80
The greatest number of units sold at a price is 80; therefore, the unit price in the greatest
aggregate quantity is 90.
2. As another example of this, two sales occur. In the first sale 500 units are sold at a price
of 95 currency units each. In the second sale 400 units are sold at a price of 90 currency
units each. In this example, the greatest number of units sold at a particular price is 500;
therefore, the unit price in the greatest aggregate quantity is 95.
3. A third example would be the following situation where various quantities are sold at
various prices
(a) Sales
Sale quantity Unit price
40 units 100
30 units 90
15 units 100
50 units 9525 units 105
35 units 90
5 units 100
(b) Total
Total quantity sold Unit price
65 90
50 9560 100
25 105
In this example, the greatest number of units sold at a particular price is 65; therefore,
the unit price in the greatest aggregate quantity is 90.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 480
ANNEX 24
APPLICATION OF GENERALL Y ACCEPTED ACCOUNTING PRINCIPLES
FOR THE DETERMINATION OF CUSTOMS V ALUE
1. ‘Generally accepted accounting principles’ refers to the recognized consensus or
substantial authoritative support within a country at a particular time as to whicheconomic resources and obligations should be recorded as assets and liabilities,which changes in assets and liabilities should be recorded, how the assets and
liabilities and changes in them should be measured, what information should be
disclosed and how it should be disclosed, and which financial statements should beprepared. These standards may be broad guidelines of general application as wellas detailed practices and procedures.
2. For the purposes of the application of the customs valuation provisions, the
customs administration concerned shall utilize information prepared in a mannerconsistent with generally accepted accounting principles in the country which isappropriate for the Article in question. For example, the determination of usualprofit and general expenses under the provisions of Article 152 (1) (a) (i) of thisRegulation would be carried out utilizing information prepared in a manner
consistent with generally accepted accounting principles of the country of
importation. On the other hand, the determination of usual profit and generalexpenses under the provisions of Article 30 (2) (d) of the Code would be carriedout utilizing information prepared in a manner consistent with generally acceptedaccounting principles of the country of production. As a further example, thedetermination of an element provided for in Article 32 (1) (b) (ii) of the Code
undertaken in the country of importation would be carried out utilizing
information in a manner consistent with the generally accepted accountingprinciples of that country.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 481
ANNEX 25
AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS V ALUE
Introduction
1. The following table shows:
(a) third countries listed by continent (column 1);
(b) airports of departure in third countries (column 2);
(c) airports of arrival in the Community with the percentages which represent the
part of the air transport costs to be included in the customs value (column 3and following columns).
2. When the goods are shipped to or from airports not included in the following table,
other than the airports referred to in paragraph 3, the percentage given for theairport nearest to that of departure or arrival shall be taken.
3. As regards the French overseas departments of Guadeloupe, Guyana, Martinique
and Reunion, of which territories the airports are not included in the table, thefollowing rules shall apply:
(a) for goods shipped direct to those departments from third countries, the whole
of the air transport cost is to be included in the customs value;
(b) for goods shipped to the European part of the Community from third countries
and transhipped or unloaded in one of those departments, the air transportcosts which would have been incurred for carrying the goods only as far as theplace of transhipment or unloading are to be included in the customs value;
(c) for goods shipped to those departments from third countries and transhipped
or unloaded in an airport in the European part of the Community, the airtransport costs to be included in the customs value are those which result fromthe application of the percentages given in the following table to the costs
which would have been incurred for carrying the goods from the airport of
departure to the airport of transhipment or unloading.
The transhipment or unloading shall be certified by an appropriate endorsement by
the customs authorities on the air waybill or other air transport document, with the
official stamp of the office concerned; failing this certification the provisions ofthe last subparagraph of Article 163 (6) of this Regulation shall apply.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 482
Percentages of air transport costs to be included in the customs value
LIST I (Germany)
Third countries Airport of departureAirport of arrivalBerlin
Bremen
Dresden
Dusseldorf =Cologne
FrankfurtHamburg
Hanover
LeipzigMunichNuremberg
Rostock /C0Barth
Stuttgart
1 2 3456789 1 0 1 1 1 2 1 3 1 4
I. EUROPE
Albania all airports 50 45 56 47 53 43 47 53 67 57 57 77
Armenia see Asia ————————————
Belarus all airports 92 74 92 66 68 78 78 92 87 71 91 64
Bosnia-Herze-
govinaall airports 47 44 57 50 57 43 47 59 68 66 42 64
Bulgaria all airports 55 46 62 47 52 47 49 57 66 60 48 56
Croatia all airports 12 10 16 11 13 10 11 14 23 17 10 15
Cyprus see AsiaCzech Repub-
licOstrava 61 44 79 47 61 42 49 61 41 55 43 36
Prague 28 14 71 24 36 16 22 40 44 29 17 26
Estonia all airports 39 32 33 26 26 34 31 32 25 27 39 25Faroe Islands all airports 24 28 23 28 25 25 26 24 21 23 25 23
Georgia see Asia ————————————
Gibraltar 0 00000000000
Hungary all airports 22 16 28 16 19 17 18 24 27 24 16 21
Iceland all airports 44 47 44 48 45 47 45 44 40 42 46 43Latvia all airports 92 82 93 72 73 82 82 92 82 76 76 70
Lithuania all airports 92 74 92 66 68 78 78 92 76 71 91 61
Former Yugo-
slav Republicof Macedoniaall airports 52 44 58 45 51 44 47 54 65 58 45 55
Malta all airports 8 7889788 1 0 97 1 0
Moldova all airports 95 84 95 54 58 86 87 94 68 66 91 60
Montenegro all airports 46 39 53 40 45 39 41 49 61 53 40 50Norway Ålesund, Bodø,
Trondheim, Alta,
Kirkenes76 74 72 65 63 79 74 72 58 62 80 60
Bergen 39 38 35 64 63 42 38 35 27 29 43 56
Kristiansand 18 17 13 13 13 20 17 13 11 12 20 11!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.01.1999 — 001.001 — 483
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
I. EUROPE
(con’t)
Oslo 53 51 50 39 38 58 50 33 37 37 59 34
Stavanger 30 29 26 58 57 33 28 28 19 21 34 50
Poland Bydgoszcz, Cra-
cow, Gdansk
Rzeszów, Wroclaw89 70 79 61 63 74 75 79 85 67 73 59
Poznan 65 42 57 33 35 47 48 45 73 39 42 31
Szczecin (Stettin) 0 00000000000
Warsaw 83 62 81 52 54 66 67 69 80 58 67 50
Romania all airports 53 42 60 41 46 43 45 54 58 54 46 49
Russia Gorkiy Kuibishev,
Perm, Rostov, V ol-
gograd96 87 96 81 83 89 89 85 95 85 85 80
St-Petersburg 93 85 93 74 71 91 83 92 68 71 92 66
Moscow, Orel,
V oronej95 83 95 77 79 86 86 95 84 81 94 76
Irkutsk, Kirensk,
Krasnoyarsk, No-vossibirsk, Kha-barovsk, Vladivos-tok98 93 98 90 91 94 94 98 95 92 96 90
Omsk, Sverdlovsk 98 90 98 86 87 92 92 96 92 89 96 85
Serbia all airports 40 32 47 33 38 33 35 43 42 45 34 41Slovakia Bratislava 0 00000000000
Kosice, Presov 75 57 88 33 35 54 61 75 45 43 60 36
Slovenia all airports 6 5867568 1 4 1 0 59
Switzerland Basel 0 00000000000
Bern 18 17 24 24 32 13 18 24 46 31 12 54
Geneva 8 8 10 10 13 7 8 10 3 2 7 3
Zurich 5 4558345 2 4 1 5 3 2 3
Turkey (Eur-
opean Part)all airports 10 9 10 10 11 9 10 10 12 11 9 11
Turkey (Asian
Part)Adana, Afyon,
Antalya, Elâzig,Gaziantep, Isken-derun, Kastamonu,
Konya, Malatya,
Samsun, Trabzon26 25 26 26 28 25 26 26 31 30 25 29
Agri, Diyarbakir,
Ezurum, Kars, Van39 37 39 39 41 37 39 39 46 43 37 43
Akhisar, Ankara,
Balikezir, Bandir-
ma, Bursa, Küta-hya, Zonguldak22 22 22 22 24 21 22 22 28 26 21 25
Izmir 21 20 21 21 23 20 21 21 27 25 20 24!
M61993R2454 — EN — 01.01.1999 — 001.001 — 484
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
II. AFRICA
(con’t)
Ukraine all airports 93 79 93 77 83 82 83 84 71 84 84 80
II. AFRICA
Algeria Algiers 22 20 23 23 25 24 21 23 28 22 19 30
Annaba, Constan-
tine26 27 31 31 33 27 28 31 33 31 27 36
El Golea 41 39 43 43 46 37 41 43 50 48 39 51
Angola all airports 76 75 77 77 78 74 76 77 81 79 74 83
Benin all airports 61 62 66 66 67 61 63 66 68 66 61 69
Botswana all airports 76 74 75 75 76 74 75 75 79 78 74 77Burkina Faso all airports 45 46 48 48 50 45 47 48 50 49 45 51
Burundi all airports 64 61 63 63 64 62 62 63 68 66 62 65
Cameroon all airports 77 80 83 83 85 76 77 83 85 83 76 88Republic of
Cape Verdeall airports 27 28 28 30 30 28 28 28 33 30 27 31
Central African
Republicall airports 69 68 72 71 72 68 69 72 76 74 68 74
Chad all airports 63 61 66 64 66 61 63 66 70 68 59 68
Comoros all airports 74 71 72 72 74 71 72 72 77 75 71 75
Congo all airports 73 71 73 74 76 72 73 73 79 77 72 77Djibouti all airports 59 56 57 58 59 56 57 57 63 61 55 60Egypt all airports 25 23 24 24 25 23 24 24 28 26 23 26
Equatorial
Guineaall airports 80 83 84 85 87 81 83 84 87 84 80 86
Ethiopia all airports 55 52 54 54 55 52 53 54 59 57 50 56
Gabon all airports 77 80 80 83 85 77 77 80 85 83 75 88
Gambia all airports 27 28 28 30 30 28 28 28 33 30 27 31Ghana all airports 61 62 66 66 67 61 63 66 68 66 61 69
Guinea all airports 35 36 36 37 38 35 36 36 41 40 35 41
Guinea-Bissau all airports 35 36 36 37 38 35 36 36 41 40 35 41Ivory Coast all airports 61 62 66 66 67 61 63 66 68 66 61 69Kenya all airports 66 63 64 64 66 63 64 64 69 67 61 67
Lesotho all airports 76 74 75 75 76 74 75 75 79 78 73 77
Liberia all airports 62 62 66 66 67 61 63 66 68 66 61 69Libya Benghazi 31 30 32 33 35 30 31 32 39 36 29 37
Sebha 41 40 42 43 45 39 41 42 50 47 38 47
Tripoli 24 23 24 25 27 23 24 24 31 28 22 29
Madagascar all airports 74 71 72 72 74 71 72 72 77 75 70 75
Malawi all airports 69 66 68 68 69 66 67 68 72 70 66 70!
M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 485
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
II. AFRICA
(con’t)
Mali all airports 45 46 48 48 50 45 47 48 50 49 45 51
Mauritania all airports 27 28 28 30 30 28 28 28 33 30 27 31Mauritius all airports 74 71 72 72 74 71 72 72 77 75 70 75
Morocco Casablanca 12 13 14 14 15 12 13 14 37 14 12 15
Fez, Rabat 13 13 13 15 16 13 13 13 15 14 12 16Ifni 27 28 28 31 32 28 28 28 31 30 27 32
Tangiers, Tetuan 0 00000000000
Mozambique all airports 74 72 72 73 74 72 72 72 77 75 73 73Namibia all airports 76 74 75 75 76 74 75 75 79 78 74 77
Niger all airports 45 46 48 48 50 45 47 48 50 49 45 51
Nigeria all airports 61 62 66 66 67 61 63 66 68 66 61 69Rwanda all airports 64 61 64 63 64 62 62 64 68 66 62 65
São Tome and
Principeall airports 80 83 84 85 87 81 83 84 87 84 80 86
Senegal all airports 27 28 28 30 30 28 28 28 33 30 27 31
Seychelles all airports 74 71 74 72 74 71 72 74 77 75 70 75
Sierra Leone all airports 35 36 36 37 38 35 36 36 41 40 35 41
Somalia all airports 66 63 64 64 66 63 64 64 69 67 61 67Republic of
South Africaall airports 76 74 75 75 76 74 75 75 79 78 74 77
St Helena all airports 80 83 84 85 87 81 83 84 87 84 80 86
Sudan all airports 51 48 50 49 51 48 49 50 55 53 48 52Swaziland all airports 76 74 75 75 76 74 75 75 79 78 74 77
Tanzania all airports 69 66 69 68 69 66 67 69 72 70 66 70
Togo all airports 61 62 66 66 67 61 63 66 68 66 61 69Tunisia Djerba 35 35 40 40 42 34 37 40 46 42 33 46
Tunis 23 24 27 27 29 23 24 27 32 29 22 32
Uganda all airports 64 61 64 63 64 62 62 64 68 66 62 65Zaire all airports 73 71 73 74 76 72 73 73 79 77 71 77
Zambia all airports 73 71 72 72 73 71 72 72 76 75 70 74
Zimbabwe all airports 73 71 72 72 73 71 72 72 76 75 70 74
III. AMERICA
1.North America
Canada Edmonton, Van-
couver, Winnipeg73 79 72 78 78 77 78 74 74 76 74 76
Gander, Moncton 55 59 54 60 58 58 57 55 55 56 55 57
Halifax, Montreal,
Ottawa, Quebec,
Toronto64 69 63 68 66 67 67 62 62 64 62 65!
B1993R2454 — EN — 01.01.1999 — 001.001 — 486
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
III. AMERICA
(con’t)
United States
of AmericaAkron, Albany,
Atlanta, Baltimore,Boston, Buffalo,Charleston, Chica-go, Cincinnati,
Columbus, Detroit,
Indianapolis, Jack-sonville, KansasCity, New Orleans,Lexington, Louis-ville, Memphis,Milwaukee, Min-
neapolis, Nash-
ville, New Y ork,Philadelphia, Pitts-burg, St-Louis,Washington65 69 65 68 66 68 68 65 64 65 65 65
Albuquerque, Aus-
tin, Billings, Dal-las, Denver, Hous-ton, Las Vegas,Los Angeles, Ok-lahoma, Phoenix,Portland, Salt Lake
City, San Francis-
co, Seattle72 76 72 76 75 75 75 72 72 73 72 74
Anchorage, Fair-
banks, Juneau84 86 82 83 83 87 86 84 80 82 86 81
Honolulu 84 88 86 87 87 87 87 86 85 86 84 86
Miami 75 77 74 79 77 77 77 75 75 76 73 77Puerto Rico 72 75 73 76 75 74 74 73 72 73 74 74
2.Central Ameri-
ca
Bahamas all airports 69 71 69 73 71 71 71 70 69 70 68 71Belize all airports 73 76 73 77 76 75 76 74 73 74 73 75
Bermuda all airports 69 71 69 73 71 71 71 70 69 70 68 71
Costa Rica all airports 73 76 73 77 76 75 76 74 73 74 72 75Cuba all airports 73 76 73 77 76 75 76 74 73 74 72 75
Curaçao all airports 72 76 72 77 77 75 76 73 74 74 77 75
Dominican Re-
publicall airports 69 71 69 73 71 71 71 70 69 70 68 71
El Salvador all airports 73 76 73 77 76 75 76 74 73 74 72 75
Guatemala all airports 73 76 73 77 76 75 76 74 73 74 72 75
Haiti all airports 69 71 69 73 71 71 71 70 69 70 68 71Honduras all airports 73 76 73 77 76 75 76 74 73 74 72 75
Jamaica all airports 73 76 73 77 76 75 76 74 73 74 72 75
Mexico all airports 77 79 77 78 77 78 78 78 75 76 77 77Nicaragua all airports 73 76 73 77 76 75 76 74 73 74 72 75
Panama all airports 73 76 73 76 75 76 74 73 74 74 72 75
Virgin Islands see West IndiesWest Indies all airports 72 76 72 77 77 75 76 73 74 74 77 75!
B1993R2454 — EN — 01.01.1999 — 001.001 — 487
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
3.South America
III. AMERICA
(con’t)
Argentina all airports 71 72 71 74 75 72 72 72 75 74 71 75Aruba all airports 72 76 72 77 77 75 76 73 74 74 77 75
Bolivia all airports 71 72 71 74 75 72 72 72 75 74 71 75
Brazil all airports 72 76 72 77 77 75 76 73 74 74 77 75Chile all airports 71 72 71 74 75 72 72 72 75 74 71 75
Colombia all airports 72 76 72 77 77 75 76 73 74 74 77 75
Ecuador all airports 72 76 72 77 77 75 76 73 74 74 77 75Guyana all airports 72 76 72 77 77 75 76 73 74 74 77 75
Paraguay all airports 71 72 71 74 75 72 72 72 75 74 71 75
Peru all airports 72 76 72 77 77 75 76 73 74 74 77 75Surinamee all airports 72 76 72 77 77 75 76 73 74 74 77 75
Trinidad and
Tobagoall airports 72 76 72 77 77 75 76 73 74 74 77 75
Uruguay all airports 71 72 71 74 75 72 72 72 75 74 71 77
Venezuela all airports 72 76 72 77 77 75 76 73 74 74 77 75
IV . ASIA
Afghanistan all airports 48 46 48 46 48 46 46 48 50 48 47 48
Armenia all airports 32 29 32 29 30 30 30 30 32 32 32 30
Azerbaijan all airports 32 29 32 29 30 30 30 30 32 32 32 30
Bahrain all airports 43 40 43 42 43 41 41 43 46 45 42 45Bangladesh all airports 48 46 48 46 48 46 46 48 50 48 47 48
Bhutan see Nepal
Brunei see MalaysiaBurma see Myanmar
China all airports 67 66 67 66 67 66 66 67 69 68 66 68
Cyprus all airports 9 89888898888
Georgia all airports 32 29 32 29 30 30 30 30 32 32 32 30Hong kong all airports 80 78 80 79 80 78 79 80 83 81 79 81
India all airports 48 46 48 46 48 46 46 48 50 48 47 48
Indonesia all airports 80 78 80 79 80 78 79 80 83 81 79 81Iran all airports 32 29 32 29 30 30 30 30 32 32 32 30
Iraq all airports 32 29 32 29 30 30 30 30 32 32 32 30
Israel all airports 26 25 26 25 26 24 24 26 29 27 24 27Japan all airports 84 83 84 84 84 83 83 84 86 85 83 85
Jordan all airports 27 25 27 26 27 25 25 27 30 28 25 28!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 488
LIST I (Germany) (con’t)
1 2 3456789 1 0 1 1 1 2 1 3 1 4
IV . ASIA (con’t)
Kampuchea all airports 64 62 64 63 64 62 63 64 66 66 63 65
Kazakhstan all airports 86 82 86 79 80 83 83 86 86 81 84 79Korea (North) all airports 80 78 80 79 80 78 78 80 83 81 79 81
Korea (South) all airports 80 78 80 79 80 78 79 80 83 81 79 81
Kuwait all airports 32 29 32 29 30 30 30 30 32 32 32 30Kyrgyzstan all airports 86 82 86 79 80 83 83 86 86 81 84 79Laos all airports 64 62 64 63 64 62 63 64 66 66 63 65
Lebanon all airports 24 22 24 23 24 22 23 24 27 26 22 25
Macao all airports 80 78 80 79 80 78 79 80 83 81 79 81Malaysia all airports 80 78 80 79 80 78 79 80 83 81 79 81
Maldives all airports 66 63 66 64 66 63 64 66 68 67 63 67
Mongolia all airports 99 93 99 90 91 94 94 99 98 92 98 90Muscat and
Omanall airports 44 40 44 42 43 41 41 43 46 45 43 45
Myanmar all airports 64 62 64 63 64 62 63 64 66 66 63 65
Nepal all airports 48 46 48 46 48 46 46 48 50 48 47 48Oman see Muscat and
Oman
Pakistan all airports 48 46 48 46 48 46 46 48 50 48 47 48Philippines all airports 80 78 80 79 80 78 79 80 83 81 79 81
Qatar all airports 43 40 43 42 43 41 41 43 46 45 42 45
Saudi Arabia all airports 43 40 43 42 43 41 41 43 46 45 42 45Singapore all airports 80 78 80 79 80 78 79 80 83 81 79 81
Sri Lanka all airports 66 63 66 64 66 63 64 66 68 67 63 67
Syria all airports 27 25 27 26 27 25 25 27 30 28 25 28Tajikistan all airports 86 82 86 79 80 83 83 86 86 81 84 79Taiwan all airports 80 78 80 79 80 78 79 80 83 81 79 81
Thailand all airports 64 62 64 63 64 62 63 64 66 66 63 65
Turkmenistan all airports 86 82 86 79 80 83 83 86 86 81 84 79United Arab
Emiratesall airports 43 40 43 42 43 41 41 43 46 45 42 45
Uzbekistan all airports 86 82 86 79 80 83 83 86 86 81 84 79
Vietnam all airports 64 62 64 63 64 62 63 64 66 66 63 65Y emen, Arab
Republicall airports 43 40 43 42 43 41 41 43 46 45 42 45
V . AUSTRALIA
and OCEA-NIAall airports 79 78 79 78 79 78 78 79 81 80 78 80!
M81993R2454 — EN — 01.01.1999 — 001.001 — 489
LIST II (Benelux)
Third countries Airport of departureAirport of arrivalBrussels
AmsterdamLuxembourg
12 3 4 5
I. EUROPE
Albania all airports 42 40 48
Armenia see Asia — — —
Belarus all airports 55 58 57
Bosnia-Herzegovina all airports 31 30 35
Bulgaria all airports 48 46 53Croatia all airports 11 10 13
Cyprus see Asia
Czech Republic Ostrava 42 39 48
Prague 21 19 25
Estonia all airports 25 28 25
Faroe Islands all airports 29 31 26
Georgia see Asia — — —
Gibraltar 0 0 0
Hungary all airports 48 47 53
Iceland all airports 50 53 47
Latvia all airports 52 53 56Lithuania all airports 41 45 41Former Yugoslav Republic of Ma-
cedoniaall airports 44 43 40
Malta all airports 8 7 9
Moldova all airports 49 49 52
Montenegro all airports 40 38 45
Norway Ålesund, Bodø, Trondheim, Alta, Kir-
kenes85 93 84
Bergen 75 88 65
Kristiansand 66 81 53
Oslo 85 93 79Stavanger 89 75 84
Poland Bydgoszcz, Cracow, Gdansk Rzeszów,
Wroclaw48 50 51!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.01.1999 — 001.001 — 490
LIST II (Benelux) (con’t)
12 3 4 5
I. EUROPE (con’t)
Poznan 17 18 20
Szczecin (Stettin) 0 0 0
Warsaw 37 39 39
Romania all airports 45 45 50Russia Gorky, Kuibishev, Perm, Rostov, Volgo-
grad74 75 75
St Petersburg 38 41 38
Moscow, Orel, V oronej 71 73 72
Irkutsk, Kirensk, Krasnoyarsk, Novossi-
birsk, Khabarovsk, Vladivostok87 88 88
Omsk, Sverdlovsk 82 84 83
Serbia all airports 30 20 34
Slovakia Bratislava 0 0 0
Kosice, Presov 25 26 28
Slovenia all airports 9 8 11
Switzerland Basel 0 0 0
Bern 20 17 22Geneva 2 2 3
Zurich 4 3 5
Turkey (European Part) all airports 9 9 9Turkey (Asian Part) Adana, Afyon, Antalya, Elâzig, Gazian-
tep, Iskenderun, Kastamonu, Kenya,Malatya, Samsun, Trabzon25 25 26
Agri, Diyarbakir, Ezurum, Kars, Van 37 37 39
Akhisar, Ankara, Balikesir, Bandirma,
Bursa, Kütahya, Zonguldak22 21 23
Izmir 21 20 22
Ukraine all airports 65 67 66
II. AFRICA
Algeria Algiers 25 22 27
Annaba, Constantine 32 30 36El Golea 41 38 43
Angola all airports 80 79 82
Benin all airports 66 65 67Botswana all airports 74 74 75
Burkina Faso all airports 47 46 48
Burundi all airports 61 61 62Cameroon all airports 83 81 86Republic of Cape Verde all airports 31 30 31!
M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 491
LIST II (Benelux) (con’t)
12 3 4 5
II. AFRICA (con’t)
Central African Republic all airports 75 73 77
Chad all airports 70 67 72
Comoros all airports 71 71 72Congo all airports 78 76 80Djibouti all airports 56 55 57
Egypt all airports 23 22 24
Equatorial Guinea all airports 88 86 88Ethiopia all airports 52 51 53
Gabon all airports 83 81 86
Gambia all airports 31 30 31Ghana all airports 66 65 67
Guinea all airports 40 39 40
Guinea Bissau all airports 40 39 40Ivory Coast all airports 66 65 67
Kenya all airports 63 62 64
Lesotho all airports 74 74 75Liberia all airports 40 39 40
Libya Benghazi 32 30 34
Sebha 41 40 44Tripoli 24 23 27
Madagascar all airports 71 71 72
Malawi all airports 66 66 67
Mali all airports 47 46 48Mauritania all airports 31 30 31
Mauritius all airports 71 71 72
Morocco Casablanca 17 14 17
Fez, Rabat 16 15 16
Ifni 32 31 32
Tangiers, Tetuan 0 0 0
Mozambique all airports 72 71 73
Namibia all airports 74 74 73
Niger all airports 47 46 48Nigeria all airports 66 65 67
Rwanda all airports 61 61 62
São Tomé and Principe all airports 88 86 88Senegal all airports 31 30 31
Seychelles all airports 71 71 72!
B1993R2454 — EN — 01.01.1999 — 001.001 — 492
LIST II (Benelux) (con’t)
12 3 4 5
II. AFRICA (con’t)
Sierra Leone all airports 40 39 40
Somalia all airports 63 62 64
Republic of South Africa all airports 74 74 75St Helena all airports 88 86 88Sudan all airports 48 47 49
Swaziland all airports 74 74 75
Tanzania all airports 66 66 67Togo all airports 66 65 67
Tunisia Djerba 32 30 34
Tunis 18 16 19
Uganda all airports 61 61 62
Zaire all airports 78 76 80
Zambia all airports 71 70 72Zimbabwe all airports 71 70 72
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Winnipeg 81 81 78
Gander, Moncton 62 62 60
Halifax, Montreal, Ottawa, Quebec, To-
ronto70 70 68
Greenland all airports 68 68 65
United States of America Akron, Albany, Atlanta, Baltimore, Bos-
ton, Buffalo, Charleston, Chicago, Cin-
cinnati, Columbus, Detroit, Indianapolis,Jacksonville, Kansas City, New Orleans,Lexington, Louisville, Memphis, Mil-waukee, Minneapolis, Nashville, NewY ork, Philadelphia, Pittsburg, St Louis,
Washington71 71 68
Albuquerque, Austin, Billings, Dallas,
Denver, Houston, Las Vegas, Los An-geles, Oklahoma, Phoenix, Portland, SaltLake City, San Francisco, Seattle77 76 76
Anchorage, Fairbanks, Juneau 90 91 88
Honolulu 89 89 87Miami 80 80 79
Puerto Rico 79 79 76
2.Central America
Bahamas all airports 76 76 73
Belize all airports 79 79 77
Bermuda all airports 76 76 73Costa Rica all airports 79 79 77Cuba all airports 79 79 77!
B1993R2454 — EN — 01.01.1999 — 001.001 — 493
LIST II (Benelux) (con’t)
12 3 4 5
III. AMERICA (con’t)
Curaçao all airports 79 79 79
Dominican Republic all airports 76 76 73
El Salvador all airports 79 79 77Guatemala all airports 79 79 77Haiti all airports 76 76 73
Honduras all airports 79 79 77
Jamaica all airports 79 79 77Mexico all airports 79 79 78
Nicaragua all airports 79 79 77
Panama all airports 79 79 77Virgin Islands see West Indies
West Indies all airports 79 79 79
3.South America
Argentina all airports 76 76 76
Aruba all airports 79 79 79
Bolivia all airports 76 76 76Brazil all airports 79 79 79
Chile all airports 76 76 76
Colombia all airports 79 79 79Ecuador all airports 79 79 79Guyana all airports 79 79 79
Paraguay all airports 76 76 76
Peru all airports 79 79 79Surinamee all airports 79 79 79
Trinidad and Tobago all airports 79 79 79
Uruguay all airports 76 76 76Venezuela all airports 79 79 79
IV . ASIA
Afghanistan all airports 47 47 46
Armenia all airports 28 28 28
Azerbaidan all airports 28 28 28
Bahrain all airports 41 41 40Bangladesh all airports 47 47 46
Bhutan see Nepal
Brunei see MalaysiaBurma see Myanmar!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 494
LIST II (Benelux) (con’t)
12 3 4 5
IV . ASIA (con’t)
China all airports 64 62 61
Cyprus all airports 2 8 8
Georgia all airports 28 28 28Hong-kong all airports 78 78 78India all airports 47 47 46
Indonesia all airports 78 78 78
Iran all airports 28 28 28Iraq all airports 28 28 28
Israel all airports 23 23 23
Japan all airports 82 83 82Jordan all airports 24 25 24
Kampuchea all airports 57 57 56
Kazakhstan all airports 77 77 77Korea (North) all airports 77 78 77
Korea (South) all airports 77 78 77
Kuweit all airports 28 28 28Kyrgyzstan all airports 77 77 77
Laos all airports 57 57 56
Lebanon all airports 22 22 21Macao all airports 78 78 78Malaysia all airports 78 78 78
Maldives all airports 68 68 67
Mongolia all airports 87 87 85Muscat and Oman all airports 41 41 40
Myanmar all airports 57 57 56
Nepal all airports 47 47 46Oman see Muscat and Oman
Pakistan all airports 47 47 46
Philippines all airports 78 78 78Qatar all airports 41 41 40
Saudi Arabia all airports 41 41 40
Singapore all airports 78 78 78Sri Lanka all airports 68 68 67
Syria all airports 24 25 24
Tajikistan all airports 77 77 77Taiwan all airports 78 78 78
Thailand all airports 57 57 56!
M81993R2454 — EN — 01.01.1999 — 001.001 — 495
LIST II (Benelux) (con’t)
12 3 4 5
IV . ASIA (con’t)
Turkmenistan all airports 77 77 77
United Arab Emirates all airports 41 41 40
Uzbekistan all airports 77 77 77Vietnam all airports 57 57 56Y emen, Arab Republic all airports 41 41 40
V . AUSTRALIA and OCEANIA all airports 78 79 78!
M81993R2454 — EN — 01.01.1999 — 001.001 — 496
LIST III (France)
Third countries Aerport of departureAirport of arrivalAjaccio
Bordeaux
Lyon
Marseilles
Nantes
Paris
Strasbourg
Toulouse
1 2 3456789 1 0
I. EUROPE
Albania all airports 51 44 57 54 43 52 63 46
Armenia see Asia — — — — — — — —
Belarus all airports 47 47 59 53 49 59 65 51
Bosnia-Herzegovine all airports 19 26 39 21 25 30 37 16
Bulgaria all airports 74 40 51 53 38 41 52 43Czech Republic Ostrava 28 24 34 29 26 34 41 26
Prague 12 10 15 12 11 15 19 11
Croatia all airports 17 13 20 18 13 18 26 14Cyprus see Asia
Estonia all airports 57 52 65 59 55 64 70 55
Faroe Islands all airports 18 22 22 20 26 28 22 20
Georgia see Asia — — — — — — — —
Gibraltar all airports 0 0 0 0 0 0 0 0
Hungary all airports 25 10 14 18 10 12 18 10
Iceland all airports 40 48 48 44 53 57 48 45
Latvia all airports 47 38 50 46 37 44 57 38Lithuania all airports 51 35 44 41 37 44 54 36Former Yugoslav
Republic of Mace-
doniaall airports 43 43 55 46 41 49 57 38
Malta all airports 10 8 10 11 7 8 9 9
Moldova all airports 74 41 51 50 41 45 55 43
Montenegro all airports 42 51 48 44 34 42 53 37
Norway Ålesund, Bodø, Trond-
heim, Alta, Kirkenes36 28 31 27 31 36 38 27
Bergen 37 48 46 42 47 60 46 41
Kristiansand 29 34 37 33 38 50 37 33Oslo 21 44 26 23 47 60 47 42Stavanger 32 43 41 36 42 55 41 36!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.01.1999 — 001.001 — 497
LIST III (France) (con’t)
1 2 3456789 1 0
I. EUROPE (con’t)
Poland Bydgoszcz, Cracow,
Gdansk Rzeszów, Wroc-law47 43 55 49 44 54 61 45
Poznan 43 30 41 36 33 41 48 32
Szczecin 0 0 0 0 0 0 0 0
Warsaw 40 36 48 42 37 47 54 38
Romania all airports 69 45 49 63 38 34 54 55
Russia Gorki, Kuibishev, Perm,
Rostov, Volgograd85 58 67 66 60 66 75 63
St-Petersburg 57 48 54 55 51 60 64 47
Moscow, Orel, V oronej 64 69 64 60 62 71 70 56
Irkutsk, Kirensk, Kras-
noyarsk, Novossibirsk,Khabarovsk, Vladivos-tok82 76 83 82 75 80 87 77
Omsk, Sverdlovsk 76 72 82 78 75 81 82 75
Serbia all airports 38 31 43 40 30 31 41 33Slovakia Bratislava 0 0 0 0 0 0 0 0
Kosice, Presov 15 15 20 13 34 42 55 19
Slovenia all airports 27 21 31 28 20 27 37 23
Switzerland Basel 0 0 0 0 0 0 0 0
Bern 21 18 75 31 7 13 63 24
Geneva 2 0 8 3 0 1 55 3
Zurich 20 29 67 43 5 8 32 35
Turkey (European
Part)all airports 8 7 8 9 7 9 8 8
Turkey (Asian Part) Adana, Afyon, Antalya,
Elâzig, Gaziantep, Is-kenderun, Kastamonu,Konya, Malatya, Sam-sun, Trabzon23 21 25 24 20 25 23 22
Agri, Diyarbakir, Ezur-
um, Kars, Van35 32 35 36 30 37 34 33
Akhisar, Ankara, Bali-
kesir, Bandirma, Bursa,
Kütahya, Zonguldak20 17 20 20 17 21 19 18
Izmir 19 17 19 19 16 20 19 18
Ukraine all airports 52 42 51 48 42 49 60 43
II. AFRICA
Algeria Algiers 50 37 37 49 29 23 27 43
Annaba, Constantine 51 54 49 66 44 37 36 60El Golea 70 60 60 69 70 45 49 65
Angola all airports 95 92 87 100 89 82 82 95!
B
!B1993R2454 — EN — 01.01.1999 — 001.001 — 498
LIST III (France) (con’t)
1 2 3456789 1 0
II. AFRICA (con’t)
Benin all airports 83 77 76 83 73 70 71 79
Botswana all airports 77 73 77 77 73 74 76 75
Burkina Faso all airports 62 59 58 62 55 57 52 56Burundi all airports 65 60 64 65 59 61 64 62Cameroon all airports 95 90 94 100 85 87 86 93
Republic of Cape
Verdeall airports 40 38 35 40 35 33 32 39
Central African Re-
publicall airports 93 90 83 100 85 88 79 93
Chad all airports 91 88 79 100 82 85 74 92
Comoros all airports 74 70 74 75 70 71 73 72Congo all airports 94 89 86 97 85 90 81 92
Djibouti all airports 60 55 59 60 54 56 59 57
Egypt all airports 26 22 25 26 21 23 25 24Equatorial Guinea all airports 93 96 93 100 90 89 86 95
Ethiopia all airports 56 51 55 57 50 52 55 53
Gabon all airports 95 90 94 100 85 87 86 93Gambia all airports 40 38 35 40 35 33 32 39
Ghana all airports 83 77 76 83 73 70 71 79
Guinea all airports 50 49 45 50 45 43 41 49Guinea Bissau all airports 50 49 45 50 45 43 41 49Ivory Coast all airports 100 93 91 100 88 84 85 95
Kenya all airports 66 62 66 67 61 63 65 64
Lesotho all airports 77 73 77 77 73 74 76 75Liberia all airports 50 49 45 50 45 43 41 49
Libya Benghazi 59 32 38 41 30 33 34 35
Sebha 82 58 63 72 51 55 46 62Tripoli 72 43 49 59 37 41 28 48
Madagascar all airports 74 70 74 75 70 71 73 72
Malawi all airports 69 65 69 70 64 66 69 67Mali all airports 62 59 58 62 55 57 52 56
Mauritania all airports 40 38 35 40 35 33 32 39
Mauritius all airports 74 70 74 75 70 71 73 72Morocco Casablanca 27 23 20 20 27 17 16 25
Fez, Rabat 33 26 22 33 21 20 20 27
Ifni 50 46 40 50 40 36 35 37Tangiers, Tetuan 0 0 0 0 0 0 0 0
Mozambique all airports 74 71 74 75 70 72 74 72!
B1993R2454 — EN — 01.01.1999 — 001.001 — 499
LIST III (France) (con’t)
1 2 3456789 1 0
II. AFRICA (con’t)
Namibia all airports 77 73 77 77 73 74 76 75
Niger all airports 62 59 58 62 55 57 52 56
Nigeria all airports 83 77 76 83 73 70 71 79Rwanda all airports 65 60 64 65 59 61 64 62São Tomé and Prin-
cipeall airports 93 96 93 100 90 89 86 95
Senegal all airports 40 38 35 40 35 33 32 39
Seychelles all airports 74 70 74 75 70 71 73 72
Sierra Leone all airports 50 49 45 50 45 43 41 49
Somalia all airports 66 62 66 67 61 63 66 64Republic of South
Africaall airports 77 73 77 77 73 74 76 75
St Helena all airports 93 96 93 100 90 89 86 95
Sudan all airports 52 47 51 52 46 48 51 49Swaziland all airports 77 73 77 77 73 74 76 75
Tanzania all airports 69 65 69 70 64 66 69 67
Togo all airports 83 77 76 83 73 70 71 79Tunisia Djerba 46 36 42 52 31 33 37 41
Tunis 28 21 24 33 16 18 21 24
Uganda all airports 65 60 64 65 59 61 64 62Zaire all airports 94 89 86 97 85 90 81 92Zambia all airports 74 70 74 74 69 71 73 72
Zimbabwe all airports 74 70 74 74 69 71 73 72
III. AMERICA
1.North America
Canada Edmonton, Vancouver,
Winnipeg70 76 76 73 79 81 76 74
Gander, Moncton 51 57 57 54 60 62 57 55
Halifax, Montreal, Otta-
wa, Quebec, Toronto60 65 65 62 69 70 65 63
Greenland all airports 57 65 64 61 69 72 65 61
United States of
AmericaAkron, Albany, Atlanta,
Baltimore, Boston, Buf-falo, Charleston, Chica-
go, Cincinnati, Colum-
bus, Detroit, Indianapo-lis, Jacksonville, KansasCity, New Orleans, Lex-ington, Louisville,Memphis, Milwaukee,
Minneapolis, Nashville,
New Y ork, Philadelphia,Pittsburg, St Louis,Washington62 65 66 64 70 71 66 64!
B1993R2454 — EN — 01.01.1999 — 001.001 — 500
LIST III (France) (con’t)
1 2 3456789 1 0
III. AMERICA (con’t)
Albuquerque, Austin,
Billings, Dallas, Denver,
Houston, Las Vegas, Los
Angeles, Oklahoma,Phoenix, Portland, SaltLake City, San Francis-co, Seattle71 75 76 73 76 79 76 74
Anchorage, Fairbanks,
Juneau79 81 86 83 86 89 86 84
Honolulu 82 86 86 84 88 89 96 84
Miami 72 77 77 74 78 80 77 75
Puerto Rico 68 74 74 71 75 79 74 72
2.Central America
Bahamas all airports 65 71 71 68 71 76 71 69Belize all airports 70 76 76 73 76 85 76 74
Bermuda all airports 65 71 71 68 71 76 71 69
Costa Rica all airports 70 76 76 73 76 85 76 74Cuba all airports 70 76 76 73 76 85 76 74
Curaçao all airports 79 84 83 82 81 82 77 85
Dominican Re-
publicall airports 65 71 71 68 71 76 71 69
El Salvador all airports 70 76 76 73 76 85 76 74
Guatemala all airports 70 76 76 73 76 85 76 74Haiti all airports 65 71 71 68 71 76 71 69Honduras all airports 70 76 76 73 76 85 76 74
Jamaica all airports 70 76 76 73 76 85 76 74
Mexico all airports 73 78 77 75 80 80 77 77Nicaragua all airports 70 76 76 73 76 85 76 74
Panama all airports 70 76 76 73 76 85 76 74
Virgin Islands see West IndiesWest Indies all airports 79 84 83 82 81 82 77 85
3.South America
Argentina all airports 82 80 79 82 78 78 75 81Aruba all airports 79 84 83 82 81 82 77 85
Bolivia all airports 82 80 79 82 78 78 75 81
Brazil all airports 79 84 83 82 81 82 77 85Chile all airports 82 80 79 82 78 78 75 81
Colombia all airports 79 84 83 82 81 82 77 85
Ecuador all airports 79 84 83 82 81 82 77 85Guyana all airports 79 84 83 82 81 82 77 85
Paraguay all airports 82 80 79 82 78 78 75 81!
B1993R2454 — EN — 01.01.1999 — 001.001 — 501
LIST III (France) (con’t)
1 2 3456789 1 0
III. AMERICA (con’t)
Peru all airports 79 84 83 82 81 82 77 85
Suriname all airports 79 84 83 82 81 82 77 85
Trinidad and To-
bagoall airports 79 84 83 82 81 82 77 85
Uruguay all airports 82 80 79 82 78 78 75 81
Venezuela all airports 79 84 83 82 81 82 77 85
IV . ASIA
Afghanistan all airports 46 43 46 43 42 44 46 44
Armenia all airports 25 22 25 25 23 25 27 23
Azerbaijan all airports 25 22 25 25 23 25 27 23Bahrain all airports 48 43 48 49 42 44 47 45
Bangladesh all airports 46 43 46 43 42 44 46 44
Bhutan see NepalBrunei see Malaysia
Burma see Myanmar
China all airports 66 64 66 67 63 65 66 66Cyprus all airports 2 2 2 2 2 2 2 2Georgia all airports 25 22 25 25 23 25 27 23
Hong kong all airports 81 78 81 81 77 78 80 79
India all airports 46 43 46 43 42 44 46 44Indonesia all airports 81 78 81 81 77 78 80 79
Iran all airports 25 22 25 25 23 25 27 23
Iraq all airports 25 22 25 25 23 25 27 23Israel all airports 26 23 26 27 22 23 25 24
Japan all airports 85 82 85 85 80 83 84 83
Jordan all airports 27 24 27 28 23 25 27 25Kampuchea all airports 66 63 66 66 63 64 65 65
Kazakhstan all airports 72 70 76 70 71 76 77 70
Korea (North) all airports 80 77 80 81 76 78 79 78Korea (South) all airports 81 78 81 81 77 78 80 79
Kuwait all airports 25 22 25 25 23 25 27 23
Kyrgyzstan all airports 72 70 76 70 71 76 77 70Laos all airports 66 63 66 66 63 64 65 65
Lebanon all airports 78 74 78 78 74 75 77 76
Macao all airports 81 78 81 81 77 78 80 79Malaysia all airports 81 78 81 81 77 78 80 79Maldives all airports 75 71 75 76 71 72 74 73!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 502
LIST III (France) (con’t)
1 2 3456789 1 0
IV . ASIA (con’t)
Mongolia all airports 82 79 86 84 81 86 87 80
Muscat and Oman all airports 60 55 59 60 54 56 59 57
Myanmar all airports 66 63 66 66 63 64 65 65Nepal all airports 46 43 46 43 42 44 46 44Oman see Muscat and Oman
Pakistan all airports 46 43 46 43 42 44 46 44
Philippines all airports 81 78 81 81 77 78 80 79Qatar all airports 48 43 48 49 42 44 47 45
Saudi Arabia all airports 48 43 48 49 42 44 47 45
Singapore all airports 81 78 81 81 77 78 80 79Sri Lanka all airports 75 71 75 76 71 72 74 73
Syria all airports 27 24 27 28 23 25 27 25
Tajikistan all airports 72 70 76 70 71 76 77 70Taiwan all airports 81 78 81 81 77 78 80 79
Thailand all airports 66 63 66 66 63 64 65 65
Turkmenistan all airports 72 70 76 70 71 76 77 70United Arab Emi-
ratesall airports 60 55 59 60 54 56 59 57
Uzbekistan all airports 72 70 76 70 71 76 77 70
Vietnam all airports 66 63 66 66 63 64 65 65Y emen, Arab Re-
publicall airports 57 52 57 58 51 53 56 54
V . AUSTRALIA and
OCEANIAall airports 80 77 79 80 76 78 79 78!
M81993R2454 — EN — 01.01.1999 — 001.001 — 503
LIST IV (Italy)
Third countries Airport of departureAirport of arrivalAlghero
Brindisi
Florence =Pisa
Milan
Naples
Palermo
Rome
Venice
1 2 3456789 1 0
I. EUROPE
Albania all airports 64 90 69 71 73 62 85 99
Armenia see Asia — — — — — — — —
Belarus all airports 45 100 57 60 79 71 56 65
Bosnia-Herzegovina all airports 28 35 33 55 35 27 56 97
Bulgaria all airports 21 20 22 20 23 21 25 21Croatia all airports 36 32 22 32 46 35 62 98
Cyprus see Asia
Czech Republic Ostrava 12 20 16 16 14 11 16 20
Prague 13 14 21 24 44 12 17 28
Estonia all airports 75 100 80 72 81 74 89 93
Faroe Islands all airports 17 14 18 20 16 15 17 19Georgia see Asia — — — — — — — —
Gibraltar 0 0 0 0 0 0 0 0
Hungary all airports 54 100 43 29 63 54 78 44Iceland all airports 39 29 36 39 31 29 33 36
Latvia all airports 49 100 61 66 53 48 55 70
Lithuania all airports 44 100 55 59 55 79 55 63Former Yugoslav
Republic of Mace-doniaall airports 56 51 61 69 64 54 80 99
Malta all airports 33 16 15 12 19 56 21 13
Moldova all airports 78 100 83 68 84 77 91 94Montenegro all airports 58 63 51 63 67 56 80 99
Norway Ålesund, Bodø, Trond-
heim, Alta, Kirkenes42 40 47 51 42 39 44 51
Bergen 35 30 47 51 42 39 44 51
Kristiansand 6 6 8 9 6 6 7 9
Oslo 21 19 24 27 20 18 22 27Stavanger 30 43 52 57 47 44 50 57
Poland Bydgoszcz, Cracow,
Gdansk Rzeszów, Wroc-
law36 41 48 53 41 44 43 58!
B
!M6
!M8
!M61993R2454 — EN — 01.01.1999 — 001.001 — 504
LIST IV (Italy) (con’t)
1 2 3456789 1 0
I. EUROPE (con’t)
Poznan 26 29 37 46 30 24 32 46
Szczecin (Stettin) 0 0 0 0 0 0 0 0
Warsaw 30 41 41 43 31 29 37 49
Rumania all airports 19 18 20 18 20 18 23 18Russia Gorki, Kuibishev, Perm,
Rostov, Volgograd65 100 76 76 88 82 74 81
St-Petersburg 57 66 69 71 63 56 64 76
Moscow, Orel, V oronej 60 74 74 72 69 61 69 78
Irkoutsk, Kirensk, Kras-
noiarsk, Novossibirsk,Khabarovsk, Vladivos-tok89 100 92 90 93 89 96 97
Omsk, Sverdlovsk 87 100 85 84 86 79 92 94
Serbia all airports 51 46 56 58 61 49 77 99
Slovakia Bratislava 0 0 0 0 0 0 0 0
Kosice, Presov 36 56 52 50 69 59 48 64
Slovenia all airports 36 32 22 32 46 35 62 98
Switzerland Basel 0 0 0 0 0 0 0 0
Bern 29 21 46 80 26 21 28 44
Geneva 1 1 2 5 1 1 1 3
Zurich 20 14 34 70 17 14 18 32
Turkey (European
Part)all airports 10 9 10 9 10 10 12 10
Turkey (Asian Part) Adana, Afyon, Antalya,
Elâzig, Gaziantep, Is-kenderun, Kastamonu,Konya, Malatya, Sam-sun, Trabzon26 25 27 26 28 26 30 26
Agri, Diyarbakir, Ezur-
um, Kars, Van39 37 40 38 41 38 44 38
Akhisar, Ankara, Bali-
kesir, Bandirma, Bursa,Kütahya, Zonguldak22 22 23 22 24 22 26 24
Izmir 21 21 22 21 23 21 25 23
Ukraine all airports 78 100 63 61 84 77 91 70
II. AFRICA
Algeria Algiers 22 20 23 39 25 46 30 31
Annaba, Constantine 36 34 38 44 40 59 46 36El Golea 43 41 65 60 48 67 53 53
Angola all airports 92 84 87 84 92 95 92 85
Benin all airports 71 71 76 76 73 75 82 72Botswana all airports 80 79 81 79 81 79 83 79!
M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 505
LIST IV (Italy) (con’t)
1 2 3456789 1 0
II. AFRICA (con’t)
Burkina Faso all airports 56 55 52 55 55 61 55 52
Burundi all airports 68 67 70 68 71 68 73 68
Cameroon all airports 92 88 94 95 91 93 99 91Republic of Cape
Verdeall airports 33 32 33 36 34 39 36 33
Central African Re-
publicall airports 82 88 83 79 89 93 89 81
Chad all airports 86 84 79 74 86 91 85 76
Comoros all airports 77 76 78 77 79 77 81 77
Congo all airports 91 81 86 82 91 94 90 84
Djibouti all airports 64 62 65 63 66 63 69 63Egypt all airports 29 28 30 28 31 28 34 28
Equatorial Guinea all airports 92 89 89 92 92 93 99 88
Ethiopia all airports 60 58 61 59 62 59 65 59Gabon all airports 92 88 94 95 91 93 99 91
Gambia all airports 33 32 33 36 34 39 36 33
Ghana all airports 71 71 76 76 73 75 82 72Guinea all airports 42 41 43 46 44 49 46 43
Guinea Bissau all airports 42 41 43 46 44 49 46 43
Ivory Coast all airports 71 71 76 76 73 75 82 72Kenya all airports 70 69 71 69 72 69 74 69Lesotho all airports 80 79 81 79 81 79 83 79
Liberia all airports 42 41 43 46 44 49 46 43
Libya Benghazi 66 100 50 44 64 87 61 46
Sebha 75 68 61 74 72 80 71 57
Tripoli 57 48 42 63 52 64 53 37
Madagascar all airports 77 76 78 77 79 77 81 77Malawi all airports 73 72 74 72 75 72 77 72
Mali all airports 56 55 52 55 55 61 55 52
Mauritania all airports 33 32 33 36 34 39 36 33Mauritius all airports 77 76 78 77 79 77 81 77
Morocco Casablanca 21 22 21 24 22 29 24 24
Fez, Rabat 22 21 21 23 23 29 24 20Ifni 37 36 39 42 40 49 43 38
Tangiers, Tetuan 0 0 0 0 0 0 0 0
Mozambique all airports 78 77 79 77 79 77 81 77Namibia all airports 80 79 81 79 81 79 83 79
Niger all airports 56 55 52 55 55 61 55 52!
B1993R2454 — EN — 01.01.1999 — 001.001 — 506
LIST IV (Italy) (con’t)
1 2 3456789 1 0
II. AFRICA (con’t)
Nigeria all airports 71 71 76 76 73 75 82 72
Rwanda all airports 68 67 70 68 71 68 73 68
São Tomé and Prin-
cipeall airports 92 89 89 92 92 93 99 88
Senegal all airports 33 32 33 36 34 39 36 33
Seychelles all airports 77 76 78 77 79 77 81 77
Sierra Leone all airports 42 41 43 46 44 49 46 43Somalia all airports 70 69 71 69 72 70 75 70
Republic of South
Africaall airports 80 79 81 79 81 79 83 79
St Helena all airports 92 89 89 92 92 93 99 88
Sudan all airports 56 54 57 55 58 55 61 55
Swaziland all airports 80 79 81 79 81 79 83 79
Tanzania all airports 73 72 74 72 75 72 77 72Togo all airports 71 71 76 76 73 75 82 72
Tunisia Djerba 69 63 76 58 59 88 98 68
Tunis 58 51 67 44 36 75 97 57
Uganda all airports 68 67 70 68 71 68 73 68
Zaire all airports 91 81 86 82 91 94 90 84
Zambia all airports 77 76 78 76 79 76 80 76Zimbabwe all airports 77 76 78 76 79 76 80 76
III. AMERICA
1.North America
Canada Edmonton, Vancouver,
Winnipeg68 66 71 74 67 66 69 71
Gander, Moncton 49 46 52 54 48 46 49 52
Halifax, Montreal, Otta-
wa, Quebec, Toronto57 54 61 62 56 55 58 61
Greenland all airports 55 46 54 57 49 47 51 54
United States of
AmericaAkron, Albany, Atlanta,
Baltimore, Boston, Buf-
falo, Charleston, Chica-go, Cincinnati, Colum-bus, Detroit, Indianapo-lis, Jacksonville, KansasCity, New Orleans, Lex-
ington, Louisville,
Memphis, Milwaukee,
"
C2Minneapolis,
Nashville, 3New
Y ork, Philadelphia,Pittsburg, St-Louis,Washington59 55 61 64 58 56 59 61!
B1993R2454 — EN — 01.01.1999 — 001.001 — 507
LIST IV (Italy) (con’t)
1 2 3456789 1 0
III. AMERICA (con’t)
Albuquerque, Austin,
Billings, Dallas, Denver,
Houston, Las Vegas, Los
Angeles, Oklahoma,Phoenix, Portland, SaltLake City, San Francis-co, Seattle69 66 71 73 67 66 69 71
Anchorage, Fairbanks,
Juneau77 71 80 83 72 70 73 77
Honolulu 81 80 83 84 81 80 81 83
Miami 71 67 72 75 69 68 70 73
Puerto Rico 67 63 69 72 65 63 67 69
2.Central America
Bahamas all airports 64 60 66 69 62 60 64 66Belize all airports 70 66 71 73 68 67 70 72
Bermuda all airports 64 60 66 69 62 60 64 66
Costa Rica all airports 70 66 71 73 68 67 70 72Cuba all airports 70 66 71 73 68 67 70 72
Curaçao all airports 80 78 76 78 82 79 84 76
Dominican Re-
publicall airports 64 60 66 69 62 60 64 66
El Salvador all airports 70 66 71 73 68 67 70 72
Guatemala all airports 70 66 71 73 68 67 70 72Haiti all airports 64 60 66 69 62 60 64 66Honduras all airports 70 66 71 73 68 67 70 72
Jamaica all airports 70 66 71 73 68 67 70 72
Mexico all airports 72 69 73 75 70 69 71 73Nicaragua all airports 70 66 71 73 68 67 70 72
Panama all airports 70 66 71 73 68 67 70 72
Virgin Islands see West IndiesWest Indies all airports 80 78 76 78 82 79 84 76
3.South America
Argentina all airports 76 75 77 77 78 81 79 77Aruba all airports 80 78 76 78 82 79 84 76
Bolivia all airports 76 75 77 77 78 81 79 77
Brazil all airports 80 78 76 78 82 79 84 76Chile all airports 76 75 77 77 78 81 79 77
Colombia all airports 80 78 76 78 82 79 84 76
Ecuador all airports 80 78 76 78 82 79 84 76Guyana all airports 80 78 76 78 82 79 84 76
Paraguay all airports 76 75 77 77 78 81 79 77!
B1993R2454 — EN — 01.01.1999 — 001.001 — 508
LIST IV (Italy) (con’t)
1 2 3456789 1 0
III. AMERICA (con’t)
Peru all airports 80 78 76 78 82 79 84 76
Suriname all airports 80 78 76 78 82 79 84 76
Trinidad and To-
bagoall airports 80 78 76 78 82 79 84 76
Uruguay all airports 76 75 77 77 78 81 79 77
Venezuela all airports 80 78 76 78 82 79 84 76
IV . ASIA
Afghanistan all airports 56 55 57 55 58 55 59 55
Armenia all airports 36 43 38 38 38 36 40 41
Azerbaijan all airports 36 43 38 38 38 36 40 41Bahrain all airports 52 51 54 51 55 52 58 52
Bangladesh all airports 56 55 57 55 58 55 59 55
Bhutan see NepalBurma see Myanmar
Brunei see Malaysia
China all airports 69 68 69 68 70 68 71 68Cyprus all airports 2 2 2 2 2 2 3 2Georgia all airports 36 43 38 38 38 36 40 41
Hong kong all airports 71 70 71 71 72 71 73 71
India all airports 56 55 57 55 58 55 59 55Indonesia all airports 71 70 71 71 72 71 73 71
Iran all airports 36 43 38 38 38 36 40 41
Iraq all airports 36 43 38 38 38 36 40 41Israel all airports 29 28 31 29 32 29 34 29
Japan all airports 73 72 73 72 74 72 75 72
Jordan all airports 31 29 32 30 33 30 36 30Kampuchea all airports 75 74 75 74 76 74 78 74
Kazakhstan all airports 68 87 70 69 71 68 73 74
Korea (North) all airports 71 70 71 71 72 71 73 71Korea (South) all airports 71 70 71 71 72 71 73 71
Kuwait all airports 36 43 38 38 38 36 40 41
Kyrgyzstan all airports 68 87 70 69 71 68 73 74Laos all airports 75 74 75 74 76 74 78 74
Lebanon all airports 81 80 81 80 82 80 84 80
Macao all airports 71 70 71 71 72 71 73 71Malaysia all airports 71 70 71 71 72 71 73 71Maldives all airports 78 77 79 77 80 78 82 78!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 509
LIST IV (Italy) (con’t)
1 2 3456789 1 0
IV . ASIA (con’t)
Muscat and Oman all airports 63 62 65 63 66 63 68 63
Mongolia all airports 89 100 92 90 93 89 96 97
Myanmar all airports 75 74 75 74 76 74 78 74Nepal all airports 56 55 57 55 58 55 59 55Oman see Muscat and Oman
Pakistan all airports 56 55 57 55 58 55 59 55
Philippines all airports 71 70 71 71 72 71 73 71Qatar all airports 52 51 54 51 55 52 58 52
Saudi Arabia all airports 52 51 54 51 55 52 58 58
Singapore all airports 71 70 71 71 72 71 73 71Sri Lanka all airports 78 77 79 77 80 78 82 78
Syria all airports 31 29 32 30 33 30 36 30
Tajikistan all airports 68 87 70 69 71 68 73 74Taiwan all airports 71 70 71 71 72 71 73 71
Thailand all airports 75 74 75 74 76 74 78 74
Turkmenistan all airports 68 87 70 69 71 68 73 74United Arab Emi-
ratesall airports 63 62 65 63 66 63 68 63
Uzbekistan all airports 68 87 70 69 71 68 73 74
Vietnam all airports 75 74 75 74 76 74 78 74Y emen, Arab Re-
publicall airports 61 59 62 60 63 60 66 60
V . AUSTRALIA and
OCEANIAall airports 82 82 83 82 84 82 85 82!
M81993R2454 — EN — 01.01.1999 — 001.001 — 510
LIST V (United Kingdom, Denmark, Ireland)
Third countries Airport of departureAirport of arrivalBelfast
London
Manchester
PrestwickDenmark — all airportsIreland — all airports
1 2 345678
I. EUROPE
Albania all airports 41 49 46 41 40 38
Armenia see Asia — — — — — —
Belarus all airports 40 49 46 43 82 38
Bosnia-Herzegovina all airports 18 24 21 18 29 18
Bulgaria all airports 33 41 51 33 47 33Croatia all airports 16 28 20 17 19 17
Cyprus see Asia
Czech Republic Ostrava 22 31 27 23 27 21
Prague 9 14 12 10 12 9
Estonia all airports 46 56 52 49 85 44
Faroe Islands all airports 51 35 44 62 26 36
Georgia see Asia — — — — — —
Gibraltar 0 0 0 0 0 0
Hungary all airports 8 11 10 8 47 8
Iceland all airports 72 66 66 81 50 59
Latvia all airports 19 27 27 20 65 24Lithuania all airports 36 69 46 38 82 34Former Yugoslav Re-
public of Macedoniaall airports 40 48 45 40 43 37
Malta all airports 7 9 8 7 6 6
Moldova all airports 55 42 39 58 88 35
Montenegro all airports 33 46 38 33 36 34
Norway Ålesund, Bodø, Trondheim,
Alta, Kirkenes85 90 90 90 46 73
Bergen 77 81 83 83 45 51
Kristiansand 69 76 77 77 22 51
Oslo 76 83 83 82 17 59!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.01.1999 — 001.001 — 511
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
I. EUROPE (con’t)
Stavanger 74 77 81 81 35 47
Poland Bydgoszcz, Cracow, Gdansk
Rzeszów, Wroclaw35 44 41 38 49 33
Poznan 15 20 18 16 65 13
Szczecin (Stettin) 0 0 0 0 0 0
Warsaw 27 35 32 30 74 25
Roumania all airports 32 39 36 33 57 32Russia Gorki, Kuibishev, Perm, Ros-
tov, Volgograd49 52 52 52 79 48
St Petersburg 30 32 32 32 58 29
Moscow, Orel, V oronej 49 58 52 51 87 49Irkoutsk, Kirensk, Kras-
noiarsk, Novossibirsk, Kha-
barovsk, Vladivostok76 82 80 78 95 74
Omsk, Sverdlovsk 71 75 75 73 93 69
Serbia all airports 19 24 21 20 31 19
Slovakia Bratislava 0 0 0 0 0 0
Kosice, Presov 32 21 38 33 38 31
Slovenia all airports 11 15 13 11 25 10
Switzerland Basel 0 0 0 0 0 0
Bern 4 8 6 4 10 4Geneva 1 1 1 1 4 0Zurich 2 4 2 2 3 2
Turkey (European Part) all airports
Turkey (Asian Part) Adana, Afyon, Antalya, Elâ-
zig, Gaziantep, Iskenderun,Kastamonu, Konya, Malatya,
Samsun, Trabzon21 23 21 20 22 20
Agri, Diyarbakir, Ezurum,
Kars, Van30 34 32 30 34 30
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,
Zonguldak16 19 18 16 19 17
Izmir 16 18 17 15 18 16
Ukraine all airports 48 56 53 50 85 44
II. AFRICA
Algeria Algiers 15 20 17 15 16 16
Annaba, Constantine 23 28 26 23 21 23
El Golea 33 41 36 33 33 34
Angola all airports 80 86 83 80 70 79Benin all airports 61 67 64 61 54 61!
M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 512
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
II. AFRICA (con’t)
Botswana all airports 68 72 70 68 72 68
Burkina Faso all airports 43 48 46 43 41 42
Burundi all airports 54 58 57 55 59 54Cameroon all airports 74 82 78 74 70 74Republic of Cape Verde all airports 28 31 30 31 25 27
Central African Republic all airports 66 72 69 65 63 75
Chad all airports 71 79 75 70 56 70Comoros all airports 65 69 67 65 69 64
Congo all airports 78 85 82 78 67 78
Djibouti all airports 49 53 51 49 53 48Egypt all airports 18 21 19 18 21 18
Equatorial Guinea all airports 77 84 81 77 73 77
Ethiopia all airports 45 47 49 45 49 44Gabon all airports 74 72 78 74 70 74
Gambia all airports 28 21 30 31 25 27
Ghana all airports 61 67 64 61 54 61Guinea all airports 39 43 41 43 33 39
Guinea Bissau all airports 39 43 41 43 33 39
Ivory Coast all airports 61 67 64 61 54 61Kenya all airports 56 60 58 56 60 55Lesotho all airports 68 72 70 68 72 68
Liberia all airports 39 43 41 43 33 39
Libya Benghazi 24 29 26 24 25 24
Sebha 41 49 45 41 33 41
Tripoli 28 35 31 28 18 28
Madagascar all airports 65 69 67 65 69 64Malawi all airports 59 64 62 60 64 59
Mali all airports 43 48 46 43 41 42
Mauritania all airports 28 31 30 31 25 27Mauritius all airports 65 69 67 65 69 64
Morocco Casablanca 12 15 14 15 20 12
Fez, Rabat 12 15 "
C215
315 11 12
Ifni 28 33 30 32 24 27
Tangiers, Tetuan 0 0 0 0 0 0
Mozambique all airports 65 69 67 66 69 65Namibia all airports 68 72 70 68 72 68
Niger all airports 43 48 46 43 41 42!
B1993R2454 — EN — 01.01.1999 — 001.001 — 513
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
II. AFRICA (con’t)
Nigeria all airports 61 67 64 61 54 61
Rwanda all airports 54 58 57 55 59 54
São Tomé and Principe all airports 77 84 81 77 73 77Senegal all airports 28 31 30 31 25 27Seychelles all airports 65 69 67 65 69 64
Sierra Leone all airports 39 43 41 43 33 39
Somalia all airports 56 60 58 56 61 55Republic of South Africa all airports 68 72 70 68 72 68
St Helena all airports 77 84 81 77 73 77
Sudan all airports 41 45 43 41 45 40Swaziland all airports 68 72 70 68 72 68
Tanzania all airports 59 64 62 60 64 59
Togo all airports 61 67 64 61 54 61Tunisia Djerba 22 28 25 22 28 22
Tunis 11 15 13 11 18 11
Uganda all airports 54 58 57 55 59 54Zaire all airports 78 85 82 78 67 78
Zambia all airports 64 68 67 65 69 64
Zimbabwe all airports 64 68 67 65 69 64
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Win-
nipeg89 85 87 92 74 85
Gander, Moncton 75 68 71 77 56 76
Halifax, Montreal, Ottawa,
Quebec, Toronto81 76 79 84 64 76
Greenland all airports 85 80 81 90 67 75
United States of
AmericaAkron, Albany, Atlanta, Bal-
timore, Boston, Buffalo,Charleston, Chicago, Cincin-
nati, Columbus, Detroit, In-
dianapolis, Jacksonville,Kansas City, New Orleans,Lexington, Louisville, Mem-phis, Milwaukee, Minneapo-lis, Nashville, New Y ork,
Philadelphia, Pittsburg, St-
Louis, Washington80 75 76 82 65 81
Albuquerque, Austin, Bill-
ings, Dallas, Denver, Hous-ton, Las Vegas, Los Angeles,Oklahoma, Phoenix, Portland,
Salt Lake City, San Francis-
co, Seattle86 82 84 87 74 87
Anchorage, Fairbanks, Ju-
neau83 89 86 83 89 82!
B1993R2454 — EN — 01.01.1999 — 001.001 — 514
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
III. AMERICA (con’t)
Honolulu 94 91 93 96 84 94
Miami 85 85 83 86 73 85
Puerto Rico 82 84 80 84 68 86
2.Central America
Bahamas all airports 78 80 77 80 65 83
Belize all airports 81 83 80 83 71 84
Bermuda all airports 78 80 77 80 65 83Costa Rica all airports 81 83 80 83 71 84
Cuba all airports 81 83 80 83 71 84
Curaçao all airports 71 77 74 71 68 71Dominican Republic all airports 78 80 77 80 65 83
El Salvador all airports 81 83 80 83 71 84
Guatemala all airports 81 83 80 83 71 84Haiti all airports 78 80 77 80 65 83
Honduras all airports 81 83 80 83 71 84
Jamaica all airports 81 873 80 83 71 84Mexico all airports 85 83 84 87 76 86
Nicaragua all airports 81 83 80 83 71 84
Panama all airports 81 83 80 83 71 84Virgin Islands see West IndiesWest Indies all airports 71 77 74 71 68 71
3.South America
Argentina all airports 71 75 73 71 69 71Aruba all airports 71 77 74 71 68 71
Bolivia all airports 71 75 73 71 69 71
Brazil all airports 71 77 74 71 68 71Chile all airports 71 75 73 71 69 71
Colombia all airports 71 77 74 71 68 71
Ecuador all airports 71 77 74 71 68 71Guyana all airports 71 77 74 71 68 71
Paraguay all airports 71 75 75 71 69 71
Peru all airports 71 77 74 71 68 71Suriname all airports 71 77 74 71 68 71
Trinidad and Tobago all airports 71 77 74 71 68 71
Uruguay all airports 71 75 75 71 69 71!
B1993R2454 — EN — 01.01.1999 — 001.001 — 515
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
IV . ASIA (con’t)
Venezuela all airports 71 77 74 71 68 71
IV . ASIA
Afghanistan all airports 40 42 42 40 50 41
Armenia all airports 21 24 23 22 40 20
Azerbaijan all airports 21 24 23 22 40 20
Bahrain all airports 37 41 40 38 38 37Bangladesh all airports 40 42 42 40 50 41Bhutan see Nepal
Brunei see Malaysia
Burma see MyanmarChina all airports 59 62 61 60 69 59
Cyprus all airports 1 2 1 1 2 1
Georgia all airports 21 24 23 22 40 20Hong kong all airports 73 76 75 73 76 72
India all airports 40 42 42 40 50 41
Indonesia all airports 73 76 75 73 76 72Iran all airports 21 24 23 22 40 20
Iraq all airports 21 24 23 22 40 20
Israel all airports 19 21 20 19 19 18Japan all airports 78 81 80 78 81 78
Jordan all airports 20 23 21 20 19 19
Kampuchea all airports 55 58 57 56 58 55Kazakhstan all airports 67 72 70 69 84 65
Korea (North) all airports 73 76 75 73 76 72
Korea (South) all airports 73 76 75 73 76 72Kuwait all airports 21 24 23 22 40 20Kyrgyzstan all airports 67 72 70 69 84 65
Laos all airports 55 58 57 56 58 55
Lebanon all airports 18 20 19 18 19 16Macao all airports 73 76 75 73 76 72
Malaysia all airports 73 76 75 73 76 72
Maldives all airports 55 59 57 55 55 56Mongolia all airports 76 82 80 78 95 74
Muscat and Oman all airports 49 53 51 49 47 48
Myanmar all airports 55 58 57 56 58 55Nepal all airports 40 42 42 40 50 41!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 516
LIST V (United Kingdom, Denmark, Ireland) (con’t)
1 2 345678
IV . ASIA (con’t)
Oman see Muscat and Oman
Pakistan all airports 40 42 40 40 50 41
Philippines all airports 73 76 75 73 76 72Qatar all airports 37 41 40 38 38 37Saudi Arabia all airports 37 41 40 38 42 37
Singapore all airports 73 76 75 73 76 72
Sri Lanka all airports 55 59 57 55 55 56Syria all airports 20 23 21 20 19 19
Tajikistan all airports 20 23 21 20 23 19
Taiwan all airports 73 76 75 73 76 72Thailand all airports 55 58 57 56 58 55
Turkmenistan all airports 67 72 70 69 84 65
United Arab Emirates all airports 37 41 40 38 42 37Uzbekistan all airports 67 72 70 69 84 65
Vietnam all airports 55 58 57 56 58 55
Y emen, Arab Republic all airports 46 50 48 46 46 45
V . AUSTRALIA and
OCEANIAall airports 74 77 76 74 78 74!
M81993R2454 — EN — 01.01.1999 — 001.001 — 517
LIST VI (Greece)
Third countries Airport of departureAirport of arrivalAthens
Heraklion
CorfuRhodesSalonika
1 2 34567
I. EUROPE
Albania all airports 66 53 50 49 53
Armenia see Asia —————
Belarus all airports 34 30 29 29 30
Bosnia-Herzegovina all airports 15 12 12 11 12
Bulgaria all airports 29 18 17 16 63Croatia all airports 62 49 46 45 49
Cyprus see Asia
Czech Republic Ostrava 19 16 22 15 22
Prague 76968
Estonia all airports 40 36 35 35 36
Faroe Islands all airports 12 11 12 10 11 "
M8
Georgia see Asia ———— — 3
Gibraltar 00000
Hungary all airports 24 20 28 19 27Iceland all airports 26 24 24 23 24
Latvia all airports 40 36 35 35 36
Lithuania all airports 40 36 35 35 36Former Yugoslav Republic all airports 35 28 26 26 28
of Macedonia Malta all airports 18 15 14 14 15
Moldova all airports 48 44 43 43 44Montenegro all airports 98778
Norway Ålesund, Bodø, Trondheim,
Alta, Kirkenes98953
Bergen 14 13 14 13 14
Kristiansand 55555
Oslo 54545
Stavanger 10 9 10 9 10
Poland Bydgoszcz, Cracow, Gdansk
Rzeszów, Wroclaw25 22 22 22 22
Poznan 11 10 10 9 10!
B
!M6
!M8
!M6
!M61993R2454 — EN — 01.01.1999 — 001.001 — 518
LIST VI (Greece) (con’t)
1 2 34567
I. EUROPE (con’t)
Szczecin (Stettin) 00000
Warsaw 22 20 19 19 20
Romania all airports 54 38 36 35 39Russia Gorki, Kuibishev, Perm, Rostov,
V olgograd50 46 45 45 46
St Petersburg 35 32 31 31 32
Moscow, Orel, V oronej 42 39 38 38 39Irkoutsk, Kirensk, Krasnoiarsk,
Novossibirsk, Khabarovsk, Vla-
divostok71 67 66 66 67
Omsk, Sverdlovsk 58 55 54 54 55
Serbia all airports 68 55 53 51 55Slovakia Bratislava 00000
Kosice, Presov 28 25 33 24 32
Slovenia all airports 27 19 18 18 43Switzerland Basel 00000
Bern 14 12 12 11 12
Geneva 10000
Zurich 44444
Turkey (European Part) all airports
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzig,
Gaziantep, Iskenderun, Kasta-monu, Konya, Malatya, Samsun,Trabzon51 42 40 40 63
Agri, Diyarbakir, Ezurum, Kars,
Van69 58 56 56 62
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,
Zonguldak50 39 38 37 67
Izmir 49 37 36 35 36
Ukraine all airports 40 36 35 35 36
II. AFRIQUE
Algeria Algiers 25 22 22 21 22
Annaba, Constantine 26 23 22 22 23
El Golea 40 36 36 35 36
Angola all airports 76 72 72 71 72Benin all airports 72 68 68 71 68
Botswana all airports 95 91 90 90 91
Burkina Faso all airports 66 62 62 61 62Burundi all airports 91 85 84 83 85Cameroon all airports 70 66 65 65 66!
M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 519
LIST VI (Greece) (con’t)
1 2 34567
II. AFRIQUE (con’t)
Republic of Cape Verde all airports 62 59 58 58 59
Central African Republic all airports 69 65 64 64 65
Chad all airports 61 57 57 56 57Comoros all airports 94 90 89 88 90Congo all airports 73 70 69 69 70
Djibouti all airports 89 82 80 80 82
Egypt all airports 66 51 49 48 52Equatorial Guinea all airports 80 76 75 74 76
Ethiopia all airports 88 80 78 77 80
Gabon all airports 70 66 65 65 66Gambia all airports 62 59 58 58 59
Ghana all airports 72 68 68 71 68
Guinea all airports 69 66 65 65 66Guinea Bissau all airports 69 66 65 65 66
Ivory Coast all airports 72 68 68 71 68
Kenya all airports 92 86 85 84 86Lesotho all airports 95 91 90 90 91
Liberia all airports 69 66 65 65 66
Libya Benghazi 33 29 29 28 29
Sebha 40 36 35 35 36Tripoli 22 19 19 19 20
Madagascar all airports 94 90 89 88 90
Malawi all airports 93 88 86 86 88Mali all airports 66 62 62 61 62
Mauritania all airports 62 59 58 58 59
Mauritius all airports 94 90 89 88 90Morocco Casablanca 37 34 34 33 34
Fez, Rabat 38 35 35 34 35
Ifni 46 42 42 41 43Tangiers, Tetuan 00000
Mozambique all airports 94 90 94 89 90
Namibia all airports 95 91 90 90 91Niger all airports 66 62 62 61 62
Nigeria all airports 72 68 68 71 68
Rwanda all airports 91 85 84 83 85São Tomé and Principe all airports 80 76 75 74 76
Senegal all airports 62 59 58 58 59!
B1993R2454 — EN — 01.01.1999 — 001.001 — 520
LIST VI (Greece) (con’t)
1 2 34567
II. AFRIQUE (con’t)
Seychelles all airports 94 90 89 88 90
Sierra Leone all airports 69 66 65 65 66
Somalia all airports 92 86 85 84 86Republic of South Africa all airports 95 91 90 90 91St Helena all airports 80 76 75 74 76
Sudan all airports 86 77 75 74 77
Swaziland all airports 95 91 90 90 91Tanzania all airports 93 88 86 86 88
Togo all airports 72 68 68 71 68
Tunisia Djerba 23 20 20 20 20
Tunis 11 9 9 9 9
Uganda all airports 91 85 84 83 85
Zaire all airports 73 70 69 69 70Zambia all airports 94 90 89 88 90
Zimbabwe all airports 94 90 89 88 90
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Winni-
peg58 56 55 55 56
Gander, Moncton 31 30 30 30 30
Halifax, Montreal, Ottawa, Que-
bec, Toronto45 48 48 47 48
Greenland all airports 19 18 18 18 18
United States of America Akron, Albany, Atlanta, Balti-
more, Boston, Buffalo, Charles-ton, Chicago, Cincinnati, Co-lumbus, Detroit, Indianapolis,
Jacksonville, Kansas City, New
Orleans, Lexington, Louisville,Memphis, Milwaukee, Minnea-polis, Nashville, New Y ork,Philadelphia, Pittsburg, St Louis,Washington51 49 48 48 49
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Oklahoma,Phoenix, Portland, Salt LakeCity, San Francisco, Seattle63 61 61 60 61
Anchorage, Fairbanks, Juneau 71 68 68 68 69
Honolulu 74 72 72 72 72Miami 61 59 59 59 59Puerto Rico 58 56 56 56 57
2.Central America
Bahamas all airports 56 53 53 53 54Belize all airports 61 59 58 58 59!
B1993R2454 — EN — 01.01.1999 — 001.001 — 521
LIST VI (Greece) (con’t)
1 2 34567
III. AMERICA (con’t)
Bermuda all airports 56 53 53 53 54
Costa Rica all airports 61 59 58 58 59
Cuba all airports 61 59 58 58 59Curaçao all airports 67 64 64 64 65Dominican Republic all airports 56 53 53 53 54
El Salvador all airports 61 59 58 58 59
Guatemala all airports 61 59 58 58 59Haiti all airports 56 53 53 53 54
Honduras all airports 61 59 58 58 59
Jamaica all airports 61 59 58 58 59Mexico all airports 65 63 63 62 63
Nicaragua all airports 61 59 58 58 59
Panama all airports 61 59 58 58 59Virgin Islands see West Indies
West Indies all airports 67 64 64 64 65
3.South America
Argentina all airports 68 66 66 66 66
Aruba all airports 67 64 64 64 65
Bolivia all airports 68 66 66 66 66Brazil all airports 67 64 64 64 65Chile all airports 68 66 66 66 66
Colombia all airports 67 64 64 64 65
Ecuador all airports 67 64 64 64 65Guyana all airports 67 64 64 64 65
Paraguay all airports 68 66 66 66 66
Peru all airports 67 64 64 64 65Suriname all airports 67 64 64 64 65
Trinidad and Tobago all airports 67 64 64 64 65
Uruguay all airports 68 66 66 66 66Venezuela all airports 67 64 64 64 65
IV . ASIA
Afghanistan all airports 77 73 72 72 73
Armenia all airports 20 18 18 18 18
Azerbaijan all airports 20 18 18 18 17
Bahrain all airports 84 74 72 71 74Bangladesh all airports 77 73 72 72 73!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 522
LIST VI (Greece) (con’t)
1 2 34567
IV . ASIA (con’t)
Bhutan see Nepal
Brunei see Malaysia
Burma see MyanmarChina all airports 78 75 75 74 75Cyprus all airports 37 28 27 26 28
Georgia all airports 20 18 18 18 18
Hong kong all airports 64 62 62 62 62India all airports 77 73 72 72 73
Indonesia all airports 64 62 62 62 62
Iran all airports 20 18 18 18 18Iraq all airports 20 18 18 18 18
Israel all airports 64 51 49 47 51
Japan all airports 82 80 80 80 81Jordan all airports 64 51 49 47 51
Kampuchea all airports 92 89 88 87 89
Kazakhstan all airports 55 52 51 50 52Korea (North) all airports 92 89 88 87 89
Korea (South) all airports 92 89 88 87 89
Kuwait all airports 20 18 18 18 18Kyrgyzstan all airports 55 52 51 50 52Laos all airports 92 89 88 87 89
Lebanon all airports 62 49 47 46 49
Macao all airports 92 89 88 87 89Malaysia all airports 92 89 88 87 89
Maldives all airports 94 90 89 89 90
Muscat and Oman all airports 88 81 80 79 81Mongolia all airports 71 67 66 66 67
Myanmar all airports 92 89 88 87 89
Nepal all airports 77 73 72 72 73Oman see Muscat and Oman
Pakistan all airports 77 73 72 72 73
Philippines all airports 92 89 88 87 89Qatar all airports 84 74 72 71 74
Saudi Arabia all airports 84 74 72 71 74
Singapore all airports 92 89 88 87 89Sri Lanka all airports 94 90 89 89 90
Syria all airports 59 52 50 49 53!
M81993R2454 — EN — 01.01.1999 — 001.001 — 523
LIST VI (Greece) (con’t)
1 2 34567
IV . ASIA (con’t)
Tajikistan all airports 55 52 51 50 52
Taiwan all airports 92 89 88 87 89
Thailand all airports 92 89 88 87 89Turkmenistan all airports 55 52 51 50 52United Arab Emirates all airports 88 81 80 79 81
Uzbekistan all airports 55 52 51 50 52
Vietnam all airports 92 89 88 87 89Y emen, Arab Republic all airports 80 80 79 78 80
V . AUSTRALIA and
OCEANIAall airports 97 95 94 94 95!
M81993R2454 — EN — 01.01.1999 — 001.001 — 524
LIST VII (Spain)
Third counties Airport of departureAirport of arrivalBarcelona
Bilbao
Las Palmas
Madrid
Palma
Valencia
S´eville
Santiago de Compostela
1 2 3456789 1 0
I. EUROPE
Albania all airports 40 40 19 36 22 36 31 31
Armenia see Asia — — — — — — — —
Belarus all airports 45 43 23 38 44 41 35 37
Bosnia-Herzegovina all airports 28 26 11 20 12 14 17 17
Bulgaria all airports 6 7 3 5 4 5 5 6Croatia all airports 13 13 6 9 10 10 8 8
Cyprus see Asia
Czech Republic Ostrava 12 12 6 9 13 12 9 15
Prague 11 10 4 8 10 9 7 8
Estonia all airports 33 29 16 28 26 26 23 26
Faroe Islands all airports 17 19 8 15 16 16 15 19
Georgia see Asia — — — — — — — —
Gibraltar 0 0 0 0 0 0 0 0
Hungary all airports 28 14 11 21 26 23 18 19
Iceland all airports 43 49 18 37 40 40 40 51
Latvia all airports 33 29 16 28 26 26 23 26Lithuania all airports 33 32 17 29 33 30 25 28Former Yugoslav
Republic of Mace-
doniaall airports 52 39 19 39 52 44 34 34
Malta all airports 9 6 3 6 9 7 5 5
Moldova all airports 54 47 21 44 53 48 40 40
Montenegro all airports 44 34 16 32 56 36 28 28
Norway Ålesund, Bodø, Trond-
heim, Alta, Kirkenes35 37 20 33 33 32 30 35
Bergen 37 39 20 33 33 33 29 37
Kristiansand 5 5 3 4 4 4 4 5!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.01.1999 — 001.001 — 525
LIST VII (Spain) (con’t)
1 2 3456789 1 0
I. EUROPE (con’t)
Oslo 15 17 9 14 14 14 12 15
Stavanger 27 30 14 25 25 25 22 27
Poland Bydgoszcz, Cracow,
Gdansk Rzeszów, Wroc-law43 38 17 32 38 38 27 32
Poznan 24 21 10 18 21 15 15 18
Szczecin 0 0 0 0 0 0 0 0
Warsaw 31 30 14 27 30 28 22 25
Romania all airports 13 11 6 11 13 11 9 9
Russia Gorki, Kuibishev, Perm,
Rostov, Volgograd60 54 38 52 59 56 48 50
Saint-Petersburg 43 42 24 38 41 39 34 38
Moscow, Orel, V oronej 53 62 30 46 50 47 41 45
Irkoutsk, Kirensk, Kras-
noiarsk, Novossibirsk,Khabarovsk, Vladivos-tok82 77 63 75 82 78 72 72
Omsk, Sverdlovsk 71 57 51 64 69 67 60 60
Serbia all airports 37 30 15 28 36 31 24 24Slovakia Bratislava 0 0 0 0 0 0 0 0
Kosice, Presov 18 16 8 14 18 16 12 13
Slovenia all airports 17 12 5 11 14 12 10 10Switzerland Basel 0 0 0 0 0 0 0 0
Bern 10 9 9 7 8 8 5 6
Geneva 0 0 0 0 0 0 0 0
Zurich 24 20 6 17 20 17 13 14
Turkey (European
Part)all airports 10 9 10 9 10 10 12 10
Turkey (Asian Part) Adana, Afyon, Antalya,
Elâzig, Gaziantep, Is-kenderun, Kastamonu,Konya, Malatya, Sam-
sun, Trabzon22 28 8 21 23 22 21 21
Agri, Diyarbakir, Ezur-
um, Kars, Van34 31 23 30 35 32 28 26
Akhisar, Ankara, Bali-
kesir, Bandirma, Bursa,
Kütahya, Zonguldak18 15 10 5 18 16 14 13
Izmir 12 10 7 10 13 11 9 9
Ukraine all airports 42 38 22 35 41 37 40 32
II. AFRICA
Algeria Algiers 57 33 23 50 100 84 41 30
Annaba, Constantine 67 38 30 44 100 67 68 42!
M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 526
LIST VII (Spain) (con’t)
1 2 3456789 1 0
II. AFRICA (con’t)
El Golea 66 52 90 67 100 82 79 47
Angola all airports 92 86 98 93 96 98 85
Benin all airports 75 70 100 77 81 82 85 70Botswana all airports 94 89 100 94 97 97 96 88Burkina Faso all airports 68 64 100 73 74 76 81 88
Burundi all airports 73 62 100 69 75 72 70 62
Cameroon all airports 91 84 100 90 97 96 94 81Republic of Cape
Verdeall airports 39 39 100 45 42 44 52 43
Central African Re-
publicall airports 76 69 100 73 81 79 78 67
Chad all airports 76 68 100 74 68 67 64 55
Comoros all airports 80 75 100 78 83 73 80 73
Congo all airports 93 87 100 94 99 97 97 85Djibouti all airports 78 67 100 74 80 77 75 67
Egypt all airports 25 22 100 22 27 25 21 10
Equatorial Guinea all airports 88 86 100 92 92 93 98 87Ethiopia all airports 62 56 100 58 60 64 59 54
Gabon all airports 91 84 100 90 97 96 94 81
Gambia all airports 39 39 100 45 42 44 52 43Ghana all airports 75 70 100 77 81 82 85 70Guinea all airports 49 49 100 55 54 54 61 51
Guinea Bissau all airports 49 49 100 55 54 54 61 51
Ivory Coast all airports 75 70 100 77 81 82 85 70Kenya all airports 71 66 100 68 74 72 69 62
Lesotho all airports 94 89 100 94 97 97 96 88
Liberia all airports 49 49 100 55 54 54 61 51Libya Benghazi 36 29 93 30 40 35 28 24
Tripoli 35 25 94 27 41 35 25 21
Madagascar all airports 80 75 100 78 83 73 80 73Malawi all airports 80 69 100 762 77 75 73 67
Mali all airports 68 64 100 73 74 76 81 88
Mauritania all airports 39 39 100 45 42 44 52 43Mauritius all airports 80 75 100 78 83 73 80 73
Morocco Casablanca 27 28 77 37 30 38 88 35
Fez, Rabat 23 23 83 36 25 33 67 23Ifni 48 48 58 66 15 62 27 17
Tangiers, Tetuan 0 0 0 0 0 0 0 0!
B1993R2454 — EN — 01.01.1999 — 001.001 — 527
LIST VII (Spain) (con’t)
1 2 3456789 1 0
II. AFRICA (con’t)
Mozambique all airports 80 75 100 78 83 73 80 73
Namibia all airports 94 89 100 94 97 97 96 88
Niger all airports 68 64 100 73 74 76 81 88Nigeria all airports 75 70 100 77 81 82 85 70Rwanda all airports 73 62 100 69 75 72 70 62
São Tomé and Prin-
cipeall airports 88 86 100 92 92 93 98 87
Senegal all airports 39 39 100 45 42 44 52 43
Seychelles all airports 80 75 100 78 83 73 80 73
Sierra Leone all airports 49 49 100 55 54 54 61 51Somalia all airports 71 66 100 68 74 72 69 62
Republic of South
Africaall airports 94 89 100 94 97 97 96 88
St Helena all airports 88 86 100 92 92 93 98 87
Sudan all airports 59 53 100 55 58 56 52 56
Swaziland all airports 94 89 100 94 97 97 52 56
Tanzania all airports 80 69 100 72 77 75 73 67Togo all airports 75 70 100 77 81 82 85 70
Tunisia Djerba 83 58 100 63 100 82 94 54
Tunis 75 49 100 50 100 73 75 34
Uganda all airports 73 62 100 69 75 72 70 62Zaire all airports 93 87 100 94 99 97 97 85
Zambia all airports 80 75 100 78 83 73 80 73
Zimbabwe all airports 80 75 100 78 83 73 80 73
III. AMERICA
1.North America
Canada Edmonton, Vancouver,
Winnipeg72 70 100 76 69 73 72 70
Gander, Moncton 58 60 100 68 59 63 62 60
Halifax, Montreal, Otta-
wa, Quebec, Toronto58 59 100 58 58 62 62 59
Greenland all airports 67 76 100 73 67 68 67 82
United States of
AmericaAkron, Albany, Atlanta,
Baltimore, Boston, Buf-
falo, Charleston, Chica-go, Cincinnati, Colum-bus, Detroit, Indianapo-lis, Jacksonville, KansasCity, New Orleans, Lex-
ington, Louisville,
Memphis, Milwaukee,Minneapolis, Nashville,New Y ork, Philadelphia,Pittsburg, St Louis, Wa-shington71 70 100 72 70 71 73 71!
B1993R2454 — EN — 01.01.1999 — 001.001 — 528
LIST VII (Spain) (con’t)
1 2 3456789 1 0
III. AMERICA (con’t)
Albuquerque, Austin,
Billings, Dallas, Denver,
Houston, Las Vegas, Los
Angeles, Oklahoma,Phoenix, Portland, SaltLake City, San Francis-co, Seattle75 77 100 80 75 77 75 75
Anchorage, Fairbanks,
Juneau71 72 100 77 74 71 73 71
Honolulu 77 82 100 85 81 83 82 82
Miami 69 70 100 73 67 70 68 68
Puerto Rico 56 57 100 57 53 56 58 58
2.Central America
Bahamas all airports 56 57 100 57 53 56 58 58Belize all airports 53 53 100 57 52 56 58 58
Bermuda all airports 56 57 100 57 53 56 58 58
Costa Rica all airports 53 53 100 57 52 56 58 58Cuba all airports 51 53 100 57 52 56 58 58
Curaçao all airports 53 53 100 57 52 56 58 58
Dominican Re-
publicall airports 53 53 100 57 52 56 58 58
El Salvador all airports 53 53 100 57 52 56 58 58
Guatemala all airports 56 57 100 57 53 56 58 58Haiti all airports 56 57 100 57 53 56 58 58Honduras all airports 53 53 100 57 52 56 58 58
Jamaica all airports 53 53 100 57 52 56 58 58
Mexico all airports 58 43 100 45 44 45 45 45Nicaragua all airports 53 53 100 57 52 56 58 58
Panama all airports 56 57 100 57 53 56 58 58
Virgin Islands see West IndiesWest Indies all airports 53 53 100 57 52 56 58 58
3.South America
Argentina all airports 79 80 100 83 79 82 86 82Aruba all airports 32 32 100 33 31 33 30 30
Bolivia all airports 79 80 100 83 79 82 86 82
Brazil all airports 79 80 100 78 76 77 82 76Chile all airports 79 80 100 83 79 82 86 82
Colombia all airports 74 74 100 78 76 77 82 76
Ecuador all airports 74 74 100 78 76 77 82 76Guyana all airports 74 74 100 78 76 77 82 76
Paraguay all airports 79 80 100 83 79 82 86 82!
B1993R2454 — EN — 01.01.1999 — 001.001 — 529
LIST VII (Spain) (con’t)
1 2 3456789 1 0
III. AMERICA (con’t)
Peru all airports 74 74 100 78 76 77 82 76
Suriname all airports 74 74 100 78 76 77 82 76
Trinidad and To-
bagoall airports 74 74 100 78 76 77 82 76
Uruguay all airports 79 80 100 83 79 82 86 82
Venezuela all airports 74 74 100 78 76 77 82 76
IV . ASIA
Afghanistan all airports 69 65 56 64 70 69 63 60
Armenia all airports 21 18 13 17 21 19 16 16
Azerbaijan all airports 21 18 13 17 21 19 16 16Bahrain all airports 54 48 38 47 54 50 45 43
Bangladesh all airports 69 65 56 64 70 69 63 60
Bhutan see NepalBrunei see Malaysia
Burma see Myanmar
China all airports 64 61 54 61 65 62 60 59Cyprus all airports 17 15 11 14 18 16 14 13Georgia all airports 21 18 13 17 21 19 16 16
Hong kong all airports 76 64 57 63 67 65 62 62
India all airports 69 65 56 64 70 69 63 60Indonesia all airports 76 64 57 63 67 65 62 62
Iran all airports 21 18 13 17 21 19 16 16
Iraq all airports 21 18 13 17 21 19 16 16Israel all airports 27 24 18 24 29 26 23 21
Japan all airports 88 75 69 75 79 88 74 73
Jordan all airports 28 25 19 25 30 27 24 22Kampuchea all airports 77 73 68 73 71 76 72 70
Kazakhstan all airports 38 35 29 35 38 37 34 33
Korea (North) all airports 76 64 57 63 67 65 62 62Korea (South) all airports 76 64 57 63 67 65 62 62
Kuwait all airports 21 18 13 17 21 19 16 16
Kyrgyzstan all airports 38 35 29 35 38 37 34 33Laos all airports 77 73 68 73 71 76 72 70
Lebanon all airports 26 23 17 23 28 25 22 20
Macao all airports 76 64 57 63 67 65 62 62Malaysia all airports 76 64 57 63 67 65 62 62Maldives all airports 74 70 100 70 75 73 70 66!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 530
LIST VII (Spain) (con’t)
1 2 3456789 1 0
IV . ASIA (con’t)
Muscat and Oman all airports 57 52 45 51 58 55 50 47
Mongolia all airports 69 67 58 65 69 68 64 63
Myanmar all airports 77 73 68 73 71 76 72 78Nepal all airports 69 65 56 64 70 69 63 60Oman see Muscat and Oman
Pakistan all airports 69 65 56 64 70 69 63 60
Philippines all airports 76 64 57 63 67 65 62 62Qatar all airports 54 48 38 47 54 50 45 43
Saudi Arabia all airports 54 48 38 47 54 50 45 43
Singapore all airports 76 64 57 63 67 65 62 62Sri Lanka all airports 74 70 100 70 75 73 70 66
Syria all airports 28 25 19 25 30 27 24 22
Tajikistan all airports 38 35 29 35 38 37 34 33Taiwan all airports 76 64 57 63 67 65 62 62
Thailand all airports 77 73 68 73 71 76 72 70
Turkmenistan all airports 38 35 29 35 38 37 34 33United Arab Emi-
ratesall airports 57 52 45 51 58 55 50 47
Uzbekistan all airports 38 35 29 35 38 37 34 33
Vietnam all airports 77 73 68 73 71 76 72 70Y emen, Arab Re-
publicall airports 56 51 100 53 59 56 53 49
V . AUSTRALIA and
OCEANIAall airports 85 82 82 83 86 85 83 80!
M81993R2454 — EN — 01.01.1999 — 001.001 — 531
LIST VIII (Portugal)
Third countries Airport of departureAirport of arrivalFunchal
Lisbon
Ponta Delgada
Oporto
12 3 4 5 6
I. EUROPE
Albania all airports 5 7 5 8
Armenia see Asia — — — —
Belarus all airports 21 17 19 19
Bosnia-Herzegovine all airports 11 15 9 17
Bulgaria all airports 11 11 12 11Croatia all airports 5 7 4 8
Cyprus see Asia
Estonia all airports 15 19 14 21
Georgia see Asia — — — —
Gibraltar 0 0 0 0
Hungary all airports 12 17 11 18
Faroe Islands all airports 11 14 11 15
Iceland all airports 31 36 34 40Latvia all airports 156 19 14 21
Lituania all airports 15 19 14 21
Former Yugoslav Republic of
Macedoniaall airports 9 12 8 13
Malta all airports 3 4 2 4
Moldova all airports 28 38 26 39
Montenegro all airports 9 13 8 14Norway Ålesund, Bodø, Trondheim, Alta,
Kirkenes24 30 24 32
Bergen 12 15 12 17
Kristiansand 31 4 3 5Oslo 7 9 7 10
Stavanger 7 10 7 11
Poland Bydgoszcz, Cracow, Gdansk
Rzeszów, Wroclaw4536
Poznan 4 6 4 7
Szczecin 0 0 0 0!
B
!M6
!M8
!M6
!M8
!M61993R2454 — EN — 01.01.1999 — 001.001 — 532
LIST VIII (Portugal) (con’t)
12 3 4 5 6
I. EUROPE (con’t)
Warsaw 11 15 10 16
Czech Republic Ostrava 7 9 7 10
Prague 5 7 4 8
Roumania all airports 28 28 19 30Russia Gorki, Kuibishev, Perm, Rostov,
V olgograd39 50 37 49
Saint-Petersburg 21 26 20 28
Moscow, Orel, V oronej 34 43 32 44
Irkoutsk, Kirensk, Krasnoiarsk, No-
vossibirsk, Khabarovsk, Vladivostok63 71 59 72
Omsk, Sverdlovsk 51 57 48 60
Serbia all airports 16 23 14 24
Slovakia Bratislava 0 0 0 0
Kosice, Presov 11 11 6 12
Slovenia all airports 5 7 4 8
Switzerland Basel 0 0 0 0
Bern 3 5 3 5Geneva 0 0 0 0
Zurich 8 12 7 14
Turkey (European Part) all airports 5 6 4 6Turkey (Asian Part) Adana, Afyon, Antalya, Elâzig, Ga-
ziantep, Iskenderun, Kastamonu,Konya, Malatya, Samsun, Trabzon5787
Agri, Diyarbakir, Ezurum, Kars, Van 22 27 20 27
Akhisar, Ankara, Balikesir, Bandir-
ma, Bursa, Kütahya, Zonguldak10 13 9 13
Izmir 7 8 6 9
Ukraine all airports 23 30 2 32
II. AFRICA
Algeria Algiers 15 28 12 27
Annaba, Constantine 21 32 16 32El Golea 42 58 29 53
Angola all airports 91 88 77 84
Benin all airports 83 89 57 83Botswana all airports 92 84 82 82
Burkina Faso all airports 66 71 50 66
Burundi all airports 92 66 79 64Cameroon all airports 86 88 70 85Republic of Cape Verde all airports 75 53 55 48!
M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 533
LIST VIII (Portugal) (con’t)
12 3 4 5 6
II. AFRICA (con’t)
Central African Republic all airports 92 66 79 64
Chad all airports 67 71 54 68
Comoros all airports 81 78 81 76Congo all airports 90 87 74 83Djibouti all airports 96 70 83 68
Egypt all airports 18 21 18 20
Equatorial Guinea all airports 89 81 77 78Ethiopia all airports 95 55 82 53
Gabon all airports 86 88 70 85
Gambia all airports 75 53 55 48Ghana all airports 83 89 57 83
Guinea all airports 78 61 59 55
Guinea Bissau all airports 78 61 59 55Ivory Coast all airports 83 89 57 83
Kenya all airports 62 66 55 64
Lesotho all airports 92 84 82 82Liberia all airports 83 89 57 83
Libya Benghazi 20 26 17 25
Tripoli 16 23 13 24
Madagascar all airports 81 78 81 76Malawi all airports 94 68 82 68
Mali all airports 66 71 50 66
Mauritania all airports 75 53 55 48Mauritius all airports 81 78 81 76
Morocco Casablanca 100 50 52 34
Fez, Rabat 100 36 61 26Ifni 60 79 40 65
Tangiers, Tetuan 0 0 0 0
Mozambique all airports 81 78 81 76Namibia all airports 92 84 82 82
Niger all airports 66 71 50 66
Nigeria all airports 83 89 57 83Rwanda all airports 92 66 79 64
São Tomé and Principe all airports 89 81 77 78
Senegal all airports 75 53 55 48Seychelles all airports 81 78 81 76
Sierra Leone all airports 78 61 59 55!
B1993R2454 — EN — 01.01.1999 — 001.001 — 534
LIST VIII (Portugal) (con’t)
12 3 4 5 6
II. AFRICA (con’t)
Somalia all airports 62 66 55 64
Republic of South Africa all airports 92 84 82 82
St Helena all airports 89 81 77 78Sudan all airports 46 51 39 50Swaziland all airports 93 84 82 82
Tanzania all airports 94 68 82 68
Togo all airports 83 89 57 83Tunisia Djerba 58 49 43 48
Tunis 55 39 42 39
Uganda all airports 92 66 79 64Zaire all airports 90 87 74 83
Zambia all airports 93 78 81 76
Zimbabwe all airports 81 78 81 76
III. AMeRIQUE
1.North America
Canada Edmonton, Vancouver, Winnipeg 90 51 100 50
Gander, Moncton 77 67 100 65Halifax, Montreal, Ottawa, Quebec,
Toronto84 74 100 65
Greenland all airports 73 72 100 79
United States of America Akron, Albany, Atlanta, Baltimore,
Boston, Buffalo, Charleston, Chica-go, Cincinnati, Columbus, Detroit,
Indianapolis, Jacksonville, Kansas
City, New Orleans, Lexington,Louisville, Memphis, Milwaukee,Minneapolis, Nashville, New Y ork,Philadelphia, Pittsburg, St Louis,Washington84 74 100 73
Albuquerque, Austin, Billings, Dal-
las, Denver, Houston, Las Vegas,Los Angeles, Oklahoma, Phoenix,Portland, Salt Lake City, San Fran-cisco, Seattle88 82 100 81
Anchorage, Fairbanks, Juneau 92 62 100 61
Honolulu 96 90 100 88Miami 92 79 100 77
Puerto Rico 100 70 100 76
2.Central America
Bahamas all airports 100 70 100 76
Belize all airports 100 84 100 82
Bermuda all airports 100 70 100 76Costa Rica all airports 100 84 100 82Cuba all airports 100 84 100 82!
B1993R2454 — EN — 01.01.1999 — 001.001 — 535
LIST VIII (Portugal) (con’t)
12 3 4 5 6
III. AMeRIQUE (con’t)
Curaçao all airports 100 84 100 82
Dominican Republic all airports 100 70 100 76
El Salvador all airports 100 84 100 82Guatemala all airports 100 84 100 82Haiti all airports 100 70 100 76
Honduras all airports 100 84 100 82
Jamaica all airports 100 84 100 82Mexico all airports 100 85 100 82
Nicaragua all airports 100 84 100 82
Panama all airports 100 84 100 82Virgin Islands see West Indies
West Indies all airports 100 84 100 82
3.South America
Argentina all airports 97 86 94 83
Aruba all airports 100 84 100 82
Bolivia all airports 97 86 94 83Brazil all airports 95 82 89 80
Chile all airports 97 86 94 83
Colombia all airports 95 82 89 80Ecuador all airports 95 82 89 80Guyana all airports 95 82 89 80
Paraguay all airports 97 86 94 83
Peru all airports 95 82 89 80Suriname all airports 95 82 89 80
Trinidad and Tobago all airports 95 82 89 80
Uruguay all airports 97 86 94 83Venezuela all airports 95 82 89 80
IV . ASIA
Afghanistan all airports 55 60 51 61
Armenia all airports 15 18 14 18
Azerbaijan all airports 15 18 14 18
Bahrain all airports 37 43 34 43Bangladesh all airports 55 60 51 61
Bhutan see Nepal
Brunei see MalaysiaBurma see Myanmar!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 536
LIST VIII (Portugal) (con’t)
12 3 4 5 6
IV . ASIA (con’t)
China all airports 55 58 52 59
Cyprus all airports 10 12 8 12
Georgia all airports 15 18 14 18Hong-kong all airports 57 62 56 62India all airports 55 60 51 61
Indonesia all airports 57 62 56 62
Iran all airports 15 18 14 18Iraq all airports 15 18 14 18
Israel all airports 20 29 17 23
Japan all airports 60 64 57 64Jordan all airports 21 30 18 24
Kampuchea all airports 66 61 62 70
Kazakhstan all airports 29 32 26 32Korea (North) all airports 57 62 56 62
Korea (South) all airports 57 62 56 62
Kuwait all airports 15 18 14 18Kyrgyzstan all airports 29 32 26 32
Laos all airports 66 61 62 70
Lebanon all airports 19 28 16 22Macao all airports 57 62 56 62Malaysia all airports 57 62 56 62
Maldives all airports 63 67 59 67
Muscat and Oman all airports 55 60 51 61Mongolia all airports 58 64 55 64
Myanmar all airports 66 61 62 70
Nepal all airports 55 60 51 61Oman see Muscat and Oman
Pakistan all airports 55 60 51 61
Philippines all airports 57 62 56 62Qatar all airports 37 43 34 43
Saudi Arabia all airports 37 43 34 43
Singapore all airports 57 62 56 62Sri Lanka all airports 65 68 60 68
Syria all airports 21 30 18 24
Tajikistan all airports 29 32 26 32Taiwan all airports 57 62 56 62
Thailand all airports 66 61 62 70!
M81993R2454 — EN — 01.01.1999 — 001.001 — 537
LIST VIII (Portugal) (con’t)
12 3 4 5 6
IV . ASIA (con’t)
Turkmenistan all airports 29 32 26 32
United Arab Emirates all airports 55 60 51 61
Uzbekistan all airports 29 32 26 32Vietnam all airports 66 61 62 70Y emen, Arab Republic all airports 45 49 40 49
V . AUSTRALIA and OCEANIA all airports 81 83 77 82!
M81993R2454 — EN — 01.01.1999 — 001.001 — 538
!A1
LIST IX (Sweden)
Third countries Airport of departureAirport of arrivalGothenburg
Malm¨ o
Norrk¨ oping
Stockholm
1 2 34567
I. EUROPE
Albania all airports 77 88 88 85
Armenia see Asia —————
Belarus all airports 72 86 87 80
Bosnia-Herzegovina all airports 48 60 87 80
Bulgaria all airports 80 92 89 86
Croatia all airports 43 53 81 77Cyprus see Asia
Czech Republic Brno 24 32 71 21
Ostrava 69 86 85 78Prague 12 17 11 97
Estonia all airports 48 48 73 92
Faroe Islands all airports 32 28 28 27 "
M8
Georgia see Asia ———— — 3
Gibraltar 0000
Hungary all airports 72 69 86 77Iceland all airports 60 54 67 65
Latvia all airports 63 83 71 75
Lithuania all airports 45 67 67 92Former Yugoslav Republic
of Macedoniaall airports 80 92 91 88
Malta all airports 4444
Moldova all airports 82 90 87 89Montenegro all airports 55 44 85 85
Norway Ålesund 11 9 13 14
Bodø, TrondheimAlta, Kirkenes
Bergen 93 59 56 54
Kristiansand 67 38 42 34Oslo 36 18 20 15
Stavanger 79 51 52 41!
M8
!A1
!A11993R2454 — EN — 01.01.1999 — 001.001 — 539
LIST IX (Sweden) (con’t)
1 2 34567
I. EUROPE (con’t)
Poland Bydgoszcz, Gdansk Rzeszów,
Wroclaw44 64 64 50
Cracow 66 83 79 73
Szczecin (Stettin) 0000
Warsaw 58 74 70 67
Romania Bucarest 81 91 86 85
all airports 78 97 84 39
Russia Gorki, Kuibyshev, Perm 87 94 90 98
Rostov, Volgograd 73 59 92 95
St Petersburg 85 85 85 97Moscow, Orel
V oronezh
Irkoutsk, KirenskKrasnoiarsk, NovossibirskKhabarovsk, Vladivostok 84 85 88 90
Omsk, Sverdlovsk 86 87 92 95
Serbia all airports 78 92 83 83Slovakia Bratislava 0000
Kosice, Presov 68 86 85 78
Slovenia all airports 43 52 81 71Switzerland Basel 0000
Bern 5654
Geneva 8866
Zurich 6432
Turkey (European Part) all airports 9 10 90 89
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzig,
Gaziantep, Iskenderun, Kasta-monu, Konya, Malatya, Samsun,Trébizonde (Trabson)32 34 93 93
Agri, Diyarbakir, Ezurum, Kars,
Van89 86 91 94
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,Zonguldak85 94 90 93
Ukraine Kiav 77 89 82 87
Lvov, Odessa, Simferopol 85 91 88 88
II. AFRICA
Algeria Algiers 11 12 5 10
Annaba, Constantine 10 11 10 9El Golea 34 34 32 31
Angola all airports 65 68 65 64!
A11993R2454 — EN — 01.01.1999 — 001.001 — 540
LIST IX (Sweden) (con’t)
1 2 34567
II. AFRICA (con’t)
Benin all airports 58 61 56 56
Botswana all airports 58 61 56 56
Burkina Faso all airports 56 59 54 53Burundi all airports 56 58 59 55Cameroon all airports 58 61 57 56
Republic of Cape Verde all airports 26 27 25 36
Central African Republic all airports 50 53 49 48Chad all airports 56 59 54 53
Comoros all airports 65 67 64 64
Congo all airports 63 66 62 61Djibouti all airports 22 23 22 22
Egypt all airports 22 23 22 22
Equatorial Guinea all airports 57 60 57 53Ethiopia all airports 48 51 48 48
Gabon all airports 58 61 57 56
Gambia all airports 26 27 25 36Ghana all airports 58 61 56 56
Guinea all airports 51 53 49 48
Guinea Bissau all airports 51 53 49 48Ivory Coast all airports 58 61 56 56Kenya all airports 57 60 57 53
Lesotho all airports 58 61 56 56
Liberia all airports 51 53 49 48Libya Benghazi, Tripoli 14 18 16 16
Sebha 32 28 29 27
Madagascar all airports 65 67 64 64Malawi all airports 57 60 57 53
Mali all airports 56 59 54 53
Mauritania all airports 26 27 25 36Mauritius all airports 65 67 64 64
Morocco Tangiers, Tetuan 0000
other airports 10 10 9 9
Mozambique all airports 65 67 64 64
Namibia all airports 58 61 56 56
Niger all airports 56 59 54 53Nigeria all airports 58 61 56 56
Rwanda all airports 56 58 59 55!
A11993R2454 — EN — 01.01.1999 — 001.001 — 541
LIST IX (Sweden) (con’t)
1 2 34567
II. AFRICA (con’t)
São Tome and Principe all airports 51 53 49 48
Senegal all airports 26 27 25 36
Seychelles all airports 65 67 64 64Sierra Leone all airports 51 53 49 48Somalia all airports 57 60 57 53
Republic of South Africa, all airports 70 75 72 71
St Helena all airports 51 53 49 48Sudan all airports 42 45 42 42
Swaziland all airports 58 61 56 56
Tanzania all airports 57 60 57 53Togo all airports 58 61 56 56
Tunisia Djerba 11 12 10 10
Tunis
Uganda all airports 56 58 59 55
Zaire all airports 63 66 62 61
Zambia all airports 65 67 64 64Zimbabwe all airports 65 67 64 64
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Winni-
peg84 83 81 80
Halifax, Montreal, Ottawa, Que-
bec, Toronto74 74 71 69
Greenland all airports 78 75 73 71
United States of America Akron, Albany, Atlanta, Balti-
more, Boston, Buffalo, Charles-
ton, Chicago, Cincinnati, Co-
lumbus, Detroit, Indianapolis,Jacksonville, Kansas City, NewOrleans, Lexington, Louisville,Memphis, Milwaukee, Minnea-polis, Nashville, New Y ork,Philadelphia, Pittsburg, St Louis,
Washington74 74 70 68
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Oklahoma,Phoenix, Portland, Salt Lake
City, San Francisco, Seattle59 62 60 59
Anchorage, Fairbanks, Juneau 86 81 84 83
Honolulu 87 87 85 85Miami 78 78 74 74
Puerto Rico 76 75 72 72
2.Central America
Bahamas all airports 53 54 51 50!
A11993R2454 — EN — 01.01.1999 — 001.001 — 542
LIST IX (Sweden) (con’t)
1 2 34567
III. AMERICA (con’t)
Belize all airports 61 61 59 58
Bermuda all airports 53 54 51 50
Costa Rica all airports 61 61 59 58Cuba all airports 61 61 59 58Curaçao all airports 58 59 56 56
Dominican Republic all airports 53 54 51 50
El Salvador all airports 61 61 59 68Guatemala all airports 61 61 59 58
Haiti all airports 53 54 51 51
Honduras all airports 61 61 59 58Jamaica all airports 61 61 59 58
Mexico all airports 68 66 68 65
Nicaragua all airports 61 61 59 58Panama all airports 61 61 58 58
Virgin Islands see West Indies 58 59 56 56
West Indies all airports
3.South America
Argentina all airports 64 66 63 63
Aruba all airports 58 59 56 56Bolivia all airports 64 66 63 62Brazil all airports 58 59 56 56
Chile all airports 64 66 63 62
Colombia all airports 58 59 56 56Ecuador all airports 58 59 56 56
Guyana all airports 58 59 56 56
Paraguay all airports 64 66 63 62Peru all airports 68 59 56 58
Suriname all airports 58 59 56 58
Trinidad and Tobago all airports 58 59 56 56Uruguay all airports 64 66 63 62
Venezuela all airports 58 59 56 56
IV . ASIA
Afghanistan all airports 94 97 96 97
Armenia all airports 22 21 20 20
Azerbaijan all airports 22 21 20 20Bahrain all airports 19 20 33 33!
A1
!M81993R2454 — EN — 01.01.1999 — 001.001 — 543
LIST IX (Sweden) (con’t)
1 2 34567
IV . ASIA (con’t)
Bangladesh all airports 94 97 96 97
Bhutan see Nepal
Brunei see MalaysiaBurma see MyanmarChina all airports 94 98 98 99
Cyprus all airports 2322
Georgia all airports 22 21 20 20Hong kong all airports 96 99 97 98
India all airports 94 97 96 97
Indonesia all airports 96 99 97 98Iran all airports 22 21 20 20
Iraq all airports 22 21 20 20
Israel all airports 14 16 15 14Japan all airports 96 98 98 99
Jordan all airports 14 16 15 14
Kampuchea all airports 94 97 96 97Kazakhstan all airports 94 97 96 97
Korea (North) all airports 94 98 98 99
Korea (South) all airports 94 98 98 99Kuwait all airports 22 21 20 20Kyrgyzstan all airports 92 96 94 96
Laos all airports 94 97 96 97
Lebanon all airports 14 16 15 14Macao all airports 96 99 97 98
Malaysia all airports 96 99 97 98
Maldives all airports 54 56 55 55Muscat and Oman all airports 19 20 33 33
Mongolia all airports 95 97 97 99
Myanmar all airports 94 97 96 97Nepal all airports 94 97 96 97
Oman see Muscat and Oman
Pakistan all airports 94 97 96 97Philippines all airports 96 99 97 98
Qatar all airports 19 20 33 33
Saudi Arabia all airports 19 20 33 33Singapore all airports 96 99 97 98
Sri Lanka all airports 54 56 55 55!
M81993R2454 — EN — 01.01.1999 — 001.001 — 544
LIST IX (Sweden) (con’t)
1 2 34567
IV . ASIA (con’t)
Syria all airports 14 16 15 14
Tajikistan all airports 92 96 94 96
Taiwan all airports 96 99 97 98Thailand all airports 94 97 96 97Turkmenistan all airports 92 96 94 96
United Arab Emirates all airports 19 20 33 33
Uzbekistan all airports 92 96 94 96Vietnam all airports 94 97 96 97
Y emen, Arab Republic all airports 19 20 33 33
V . AUSTRALIA and
OCEANIAall airports 75 77 76 77!
M81993R2454 — EN — 01.01.1999 — 001.001 — 545
!A1
LIST X (Austria)
Third countries Airport of departureAirport of arrivalIInnsbruck
Klagenfurt
SalzburgVienna
1 2 34567
I. EUROPE
Albania all airports 71 95 78 87
Armenia see Asia —————
Belarus all airports 50 76 81 93
Bosnia-Herzegovine all airports 60 92 66 80
Bulgaria all airports 72 96 76 83
Croatia all airports 42 60 33 38Cyprus see Asia
Czech Republic Brno 15 22 20 39
Ostrava 41 50 53 87Prague 56 44 49 32
Estonia all airports 70 85 75 95
Faroe Islands all airports 17 17 21 16
Georgia see Asia —————
Gibraltar 0000
Hungary all airports 32 55 33 72
Iceland all airports 41 38 40 39
Latvia all airports 83 79 92 94Lithuania all airports 68 74 76 93Former Yugoslav Republic
of Macedoniaall airports 72 91 78 88
Malta all airports 8897
Moldova all airports 69 82 77 96
Montenegro all airports 69 95 75 90
Norway Ålesund
Bodø, Trondheim
Alta, Kirkenes 6666
Bergen 29 26 29 27Kristiansand 11 9 10 9Oslo 17 16 17 17
Stavanger 25 22 25 20!
M8
!A1
!M8
!A11993R2454 — EN — 01.01.1999 — 001.001 — 546
LIST X (Austria) (con’t)
1 2 34567
I. EUROPE (con’t)
Poland Bydgoszcz, Cracow 38 47 47 80
Gdansk, Rzeszòw 46 54 86 69
WroclawSzczecin 0000
Warsaw 73 61 82 82
Romania Bucarest 69 86 75 92
all other airports 62 78 69 89
Russia Gorki, Kuibishev 81 81 84 97
Perm, Rostov, V olgograd
Saint-Petersburg 82 83 88 96Moscow, Orel 80 86 86 96
Irkoutsk, Kirensk
Krasnoiarsk, Novossibirsk 94 97 96 99Khabarovsk, Vladivostok 91 95 94 99
Omsk, Sverdlovsk
Serbia all airports 52 75 60 87Slovak Republic Bratislava 0000
Kosice, Presov 56 44 49 32
Slovenia all airports 34 35 36 34Switzerland Basel 0000
Bern 38 32 40 24
Geneva 0000
Zurich 38 18 24 14
Turkey (European Part) all airports 13 15 14 16
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzig,
Gaziantep, Iskenderun, Kasta-monu, Konya, Malatya, Samsun,Trabzon (Trabson)40 44 42 46
Agri, Diyarbakir, Ezurum, Kars,
Van85 94 89 97
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,Zonguldak30 34 31 35
Ukraine Kiav 70 81 77 97
Lvov, Odessa, Simferopol 72 84 78 94
II. AFRICA
Algeria Algiers 20 19 19 17
Annaba, Constantine 20 19 18 16
El Golea 53 52 50 46
Angola all airports 80 79 81 78!
A11993R2454 — EN — 01.01.1999 — 001.001 — 547
LIST X (Austria) (con’t)
1 2 34567
II. AFRICA (con’t)
Benin all airports 75 76 74 72
Botswana all airports 84 85 83 83
Burkina Faso all airports 74 72 74 70Burundi all airports 68 70 68 69Cameroon all airports 74 73 72 72
Republic of Cape Verde all airports 33 32 32 30
Central African Republic all airports 67 69 66 66Chad all airports 74 72 74 70
Comoros all airports 77 77 78 77
Congo all airports 78 78 79 77Djibouti all airports 61 60 68 62
Egypt all airports 29 31 30 31
Equatorial Guinea all airports 74 73 72 72Ethiopia all airports 61 60 68 62
Gabon all airports 74 73 72 72
Gambia all airports 33 32 32 30Ghana all airports 75 76 74 72
Guinea all airports 64 63 53 60
Guinea Bissau all airports 64 63 53 60Ivory Coast all airports 75 76 74 72Kenya all airports 69 69 71 70
Lesotho all airports 84 85 83 83
Liberia all airports 64 63 53 60Libya Benghazi, Tripoli 45 48 45 44
Sebha 28 30 27 27
Madagascar all airports 77 77 78 77Malawi all airports 69 69 71 70
Mali all airports 74 72 74 70
Mauritania all airports 33 32 32 30Mauritius all airports 77 77 78 77
Morocco Tangiers, Tetuan 0000
other aeroports 14 13 13 12
Mozambique all airports 77 77 78 77
Namibia all airports 84 85 83 83
Niger all airports 74 72 74 70Nigeria all airports 75 76 74 72
Rwanda all airports 68 70 68 69!
A11993R2454 — EN — 01.01.1999 — 001.001 — 548
LIST X (Austria) (con’t)
1 2 34567
II. AFRICA (con’t)
São Tome and Principe all airports 74 73 72 72
Senegal all airports 33 32 32 30
Seychelles all airports 77 77 78 77Sierra Leone all airports 64 64 53 60Somalia all airports 69 69 71 70
Republic of South Africa all airports 84 85 83 83
St Helena all airports 74 73 72 72Sudan all airports 55 55 57 56
Swaziland all airports 84 85 83 83
Tanzania all airports 69 69 71 70Togo all airports 75 76 74 72
Tunisia Djerba 22 22 21 19
Tunis
Uganda all airports 68 70 68 69
Zaire all airports 78 78 79 77
Zambia all airports 77 77 78 77Zimbabwe all airports 77 77 78 77
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Winni-
peg88 88 86 85
Halifax, Montreal, Ottawa, Que-
bec, Toronto82 79 80 78
Greenland all airports 64 62 63 61
United States of America Akron, Albany, Atlanta, Balti-
more, Boston, America Buffalo,
Charleston, Chicago, Cincinnati,
Columbus, Detroit, Indianapolis,Jacksonville, Kansas City, NewOrleans, Lexington, Louisville,Memphis, Milwaukee, Minnea-polis, Nashville, New Y ork,Philadelphia, Pittsburg, St Louis,
Washington75 73 74 71
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, LasVegas, Los Angeles, Oklahoma,Phoenix, Portland, Salt Lake
City, San Francisco, Seattle65 63 64 62
Anchorage, Fairbanks, Juneau 91 88 89 87
Honolulu 79 77 78 76Miami 60 59 59 57
Puerto Rico 58 56 56 55
2.Central America
Bahamas all airports 57 56 56 54!
A11993R2454 — EN — 01.01.1999 — 001.001 — 549
LIST X (Austria) (con’t)
1 2 34567
III. AMERICA (con’t)
Belize all airports 65 63 64 62
Bermuda all airports 54 56 56 54
Costa Rica all airports 65 63 64 62Cuba all airports 65 63 64 62Curaçao all airports 71 70 70 69
Dominican Republic all airports 57 56 56 54
El Salvador all airports 65 63 64 62Guatemala all airports 57 56 56 54
Haiti all airports 57 56 56 54
Honduras all airports 65 63 64 62Jamaica all airports 65 63 64 62
Mexico all airports 72 70 71 69
Nicaragua all airports 65 63 64 62Panama all airports 65 63 64 62
Virgin Islands see West Indies
West Indies all airports 71 71 70 70
3.South America
Argentina all airports 71 71 70 69
Aruba all airports 66 65 65 63Bolivia all airports 71 71 70 69Brazil all airports 66 65 65 63
Chile all airports 71 71 70 69
Colombia all airports 66 65 65 63Ecuador all airports 66 65 65 63
Guyana all airports 66 65 65 63
Paraguay all airports 71 71 70 69Peru all airports 66 65 65 63
Suriname all airports 66 65 65 63
Trinidad and Tobago all airports 66 65 65 63Uruguay all airports 71 71 70 69
Venezuela all airports 66 65 65 63
IV . ASIA
Afghanistan all airports 53 56 54 56
Armenia all airports 89 96 92 97
Azerbaijan all airports 13 15 14 16Bahrain all airports 26 28 27 28!
A1
!M81993R2454 — EN — 01.01.1999 — 001.001 — 550
LIST X (Austria) (con’t)
1 2 34567
IV . ASIA (con’t)
Bangladesh all airports 53 56 54 56
Bhutan see Nepal
Brunei see MalaysiaBurma see MyanmarChina all airports 70 73 72 73
Cyprus all airports 3737
Georgia all airports 89 96 92 97Hong kong all airports 80 82 80 82
India all airports 53 56 54 56
Indonesia all airports 80 82 80 82Iran all airports 89 96 92 97
Iraq all airports 89 96 92 97
Israel all airports 24 26 24 26Japan all airports 96 98 97 100
Jordan all airports 24 26 24 26
Kampuchea all airports 79 81 81 81Kazakhstan all airports 92 96 94 99
Korea (North) all airports 95 98 97 99
Korea (South) all airports 95 98 97 99Kuwait all airports 89 96 92 97Kyrgyzstan all airports 92 96 94 99
Laos all airports 79 81 81 81
Lebanon all airports 24 26 24 26Macao all airports 80 82 80 82
Malaysia all airports 80 82 80 82
Maldives all airports 71 73 69 73Muscat and Oman all airports 26 28 27 28
Mongolia all airports 95 97 96 99
Myanmar all airports 79 81 81 81Nepal all airports 53 56 54 56
Oman see Muscat and Oman
Pakistan all airports 53 56 54 56Philippines all airports 80 82 80 82
Qatar all airports 26 28 27 28
Saudi Arabia all airports 26 28 27 28Singapore all airports 80 82 80 82
Sri Lanka all airports 71 73 69 73!
M81993R2454 — EN — 01.01.1999 — 001.001 — 551
LIST X (Austria) (con’t)
1 2 34567
IV . ASIA (con’t)
Syria all airports 24 26 24 26
Tajikistan all airports 92 96 94 99
Taiwan all airports 80 82 80 82Thailand all airports 79 81 81 81Turkmenistan all airports 92 96 94 99
United Arab Emirates all airports 26 28 27 28
Uzbekistan all airports 92 96 94 99Vietnam all airports 79 81 81 81
Y emen, Arab Republic all airports 26 28 27 28
V . AUSTRALIA and
OCEANIAall airports 73 74 73 73!
M81993R2454 — EN — 01.01.1999 — 001.001 — 552
!A1
LIST XI (Finland)
Third countries Airport of departureAirport of arrivalHelsinki
Tampere
Turku
1 2 34567
I. EUROPE
Albania all airports 98 94 97
Armenia see Asia —————
Belarus all airports 100 81 82
Bosnia-Herzegovina all airports 89 92 98
Bulgaria all airports 98 92 97
Croatia all airports 74 69 74Czech Republic Brno 51 60 66
Ostrava 97 88 95
Prague 62 69 65
Cyprus see Asia
Estonia all airports 100 29 34
Faroe Islands all airports 35 37 38
Georgia see Asia —————
Gibraltar 0 0 0
Hungary all airports 98 43 98
Iceland all airports 60 63 64
Latvia all airports 91 67 63Lithuania all airports 100 97 90Former Yugoslav Republic
of Macedoniaall airports 98 92 97
Malta all airports 4 3 4
Moldova all airports 100 92 93
Montenegro all airports 98 92 97
Norway Ålesund 9 10 10
Bodø, Trondheim 36 41 41
Alta, Kirkenes 20 21 23
Bergen 8 14 16Kristiansand 32 39 38Oslo
Stavanger!
M8
!A1
!M8
!A11993R2454 — EN — 01.01.1999 — 001.001 — 553
LIST XI (Finland) (con’t)
1 2 34567
I. EUROPE (con’t)
Poland Bydgoszcz, Cracow 97 84 97
Gdansk Rzeszów, Wroclaw 95 76 90
Szczecin 0 0 0Warsaw 96 84 96
Romania all airports 100 93 94
Russia Gorki, Kuibishev, Perm 100 88 93
Rostov, Volgograd 67 33 43Saint-Petersburg
Moscow, Orel 96 95 67
Irkoutsk, Kirensk 96 95 67Krasnoiarsk, Novossibirsk 95 91 90
Khabarovsk, Vladivostok
Omsk, Sverdlovsk
Serbia all airports 94 93 96
Slovak Republic Bratislava 0 0 0
Kosice 97 88 95
Slovenia all airports 72 68 74
Switzerland Basel 0 0 0
Bern 5 5 6Geneva "
C263"C263"C273
Zurich 2 2 2
Turkey (European Part) all airports 100 93 97
Turkey (Asian Part) Adana, Afyon, Antalya, Elâzig,
Gaziantep, Iskenderun, Kasta-monu, Konya, Malatya, Samsun,
Trébizonde (Trabson)100 95 96
Agri, Diyarbakir, Ezurum, Kars,
Van100 94 96
Akhisar, Ankara, Balikesir,
Bandirma, Bursa, Kütahya,
Zonguldak100 93 96
Ukraine Kiav 100 87 92
Lvov, Odessa, Simferopol 100 90 93
II. AFRIQUE
Algeria Algiers 9 9 9
Annaba, Constantine 8 8 8El Golea 28 28 29
Angola all airports 62 61 62
Benin all airports 55 54 55Botswana all airports 67 66 67!
A11993R2454 — EN — 01.01.1999 — 001.001 — 554
LIST XI (Finland) (con’t)
1 2 34567
II. AFRIQUE (con’t)
Burkina Faso all airports 50 49 50
Burundi all airports 54 53 34
Cameroon all airports 54 53 54Republic of Cape Verde all airports 23 22 23Central African Republic all airports 54 53 54
Chad all airports 50 49 50
Comoros all airports 63 62 63Congo all airports 60 59 60
Djibouti all airports 49 47 47
Egypt all airports 22 21 22Equatorial Guinea all airports 45 45 45
Ethiopia all airports 49 47 47
Gabon all airports 54 53 53Gambia all airports 23 22 23
Ghana all airports 55 54 55
Guinea all airports 45 45 45Guinea-Bissau all airports 45 45 45
Ivory Coast all airports 55 54 55
Kenya all airports 56 55 56Lesotho all airports 66 67 66Liberia all airports 45 45 45
Libya Benghazi, Tripoli 15 15 15
Sebha 26 26 26
Madagascar all airports 63 62 63
Malawi all airports 56 55 56
Mali all airports 50 49 50Mauritania all airports 23 22 23
Mauritius all airports 63 62 63
Morocco Tangiers, Tetuan 0 0 0
all airports 8 8 8
Mozambique all airports 63 62 63
Namibia all airports 67 66 67Niger all airports 50 49 50
Nigeria all airports 55 54 55
Rwanda all airports 54 53 54São Tome and Principe all airports 45 45 45
Senegal all airports 23 22 23!
A11993R2454 — EN — 01.01.1999 — 001.001 — 555
LIST XI (Finland) (con’t)
1 2 34567
II. AFRIQUE (con’t)
Seychelles all airports 63 62 63
Sierra Leone all airports 45 45 45
Somalia all airports 56 55 56Republic of South Africa all airports 67 66 67St Helena all airports 45 45 45
Sudan all airports 42 40 41
Swaziland all airports 67 66 67Tanzania all airports 56 55 56
Togo all airports 55 54 55
Tunisia Djerba
Tunis 9 9 9
Uganda all airports 54 53 54
Zaire all airports 60 59 60Zambia all airports 63 62 63
Zimbabwe all airports 63 62 63
III. AMERICA
1.North America
Canada Edmonton, Vancouver, Winni-
peg76 77 78
Halifax, Montreal, Ottawa, Que-
bec, Toronto65 65 66
Greenland all airports 65 67 68
United States of America Akron, Albany, Atlanta, Balti-
more, Boston, Buffalo, Charles-ton, Chicago, Cincinnati, Co-lumbus, Detroit, Indianapolis,Jacksonville, Kansas City, NewOrleans, Lexington, Louisville,
Memphis, Milwaukee, Minnea-
polis, Nashville, New Y ork,Philadelphia, Pittsburg, St Louis,Washington64 65 66
Albuquerque, Austin, Billings,
Dallas, Denver, Houston, Las
Vegas, Los Angeles, Oklahoma,
Phoenix, Portland, Salt LakeCity, San Francisco, Seattle56 56 57
Anchorage, Fairbanks, Juneau 80 80 81
Honolulu 81 82 83
Miami 69 69 70Puerto Rico 67 67 68
2.Central America
Bahamas all airports 47 47 48
Belize all airports 55 55 56Bermuda all airports 47 47 48!
A11993R2454 — EN — 01.01.1999 — 001.001 — 556
LIST XI (Finland) (con’t)
1 2 34567
III. AMERICA (con’t)
Costa Rica all airports 55 56 56
Cuba all airports 55 56 56
Curaçao all airports 54 53 54Dominican Republic all airports 47 47 48El Salvador all airports 55 56 56
Guatemala all airports 55 55 56
Haiti all airports 47 47 48Honduras all airports 55 55 56
Jamaica all airports 55 55 56
Mexico all airports 62 62 63Nicaragua all airports 55 55 56
Panama all airports 55 55 56
Virgin Islands see West IndiesWest Indies all airports 54 53 54
3.South America
Argentina all airports 60 60 60Aruba all airports 54 53 54
Bolivia all airports 60 60 60
Brazil all airports 54 53 54Chile all airports 60 60 60Colombia all airports 54 54 53
Ecuador all airports 54 53 54
Guyana all airports 54 53 54Paraguay all airports 60 60 60
Peru all airports 54 53 54
Suriname all airports 54 53 54Trinidad and Tobago all airports 54 53 54
Uruguay all airports 60 60 60
Venezuela all airports 54 53 54
IV . ASIA
Afghanistan all airports 100 97 97
Armenia all airports 16 15 19Azerbaijan all airports 100 92 95
Bahrain all airports 33 32 32
Bangladesh all airports 100 97 97Bhutan see Nepal!
A1
!M81993R2454 — EN — 01.01.1999 — 001.001 — 557
LIST XI (Finland) (con’t)
1 2 34567
IV . ASIA (con’t)
Brunei see Malaysia
Burma see Myanmar
China all airports 100 98 97Cyprus all airports 7 7 7Georgia all airports 100 92 95
Hong kong all airports 100 99 98
India all airports 100 97 97Indonesia all airports 100 99 98
Iran all airports 16 15 19
Iraq all airports 16 15 19Israel all airports 16 15 15
Japan all airports 100 98 98
Jordan all airports 16 15 15Kampuchea all airports 100 97 97
Kazakhstan all airports 100 96 96
Korea (North) all airports 100 97 97Korea (South) all airports 100 97 97
Kyrgyzstan all airports 100 96 96
Kuwait all airports 100 96 96Laos all airports 100 97 97Lebanon all airports 16 15 15
Macao all airports 100 99 98
Malaysia all airports 100 99 98Maldives all airports 60 55 55
Muscat and Oman all airports 33 32 32
Mongolia all airports 100 94 95Myanmar all airports 100 97 97
Nepal all airports 100 97 97
Oman see Muscat and OmanPakistan all airports 100 97 97
Philippines all airports 100 99 98
Qatar all airports 33 32 32Saudi Arabia all airports 33 32 32
Singapore all airports 100 99 98
Sri Lanka all airports 60 55 55Syria all airports 16 15 15
Tajikistan all airports 100 96 96!
M81993R2454 — EN — 01.01.1999 — 001.001 — 558
LIST XI (Finland) (con’t)
1 2 34567
IV . ASIA (con’t)
Taiwan all airports 100 99 98
Thailand all airports 100 97 97
Turkmenistan all airports 100 96 96United Arab Emirates all airports 33 32 32Uzbekistan all airports 100 96 96
Vietnam all airports 100 97 97
Y emen, Arab Republic all airports 33 32 32
V . AUSTRALIA and
OCEANIAall airports 79 79 79!
M81993R2454 — EN — 01.01.1999 — 001.001 — 559
!M6
ANNEX 26
CLASSIFICA TION OF GOODS SUBJECT TO UNIT V ALUES
CodeDescription
Species, varieties, CN code
1.10 New potatoes
0701 90 510701 90 59
1.30 Onions (other than seed)
0703 10 19
1.40 Garlic
0703 20 00
1.50 Leeks
ex 0703 90 00
1.60 Cauliflowers
ex 0704 10 10ex 0704 10 90
1.70 Brussels sprouts
0704 20 00
1.80 White cabbages and red cabbages
0704 90 10
1.90 Sprouting broccoli or calabrese ( Brassica oleracea L.convar. botrytis
(L.)Alef var.italica Plenck )
ex 0704 90 90
1.100 Chinese cabbage
ex 0704 90 90
1.110 Cabbage lettuce (head lettuce)
0705 11 100705 11 90
1.120 Endives
ex 0705 29 00
1.130 Carrots
ex 0706 10 00
1.140 Radishes
ex 0706 90 90
1.160 Peas (Pisum sativum)
0708 10 100708 10 90
1.170 Beans:1.170.1 Beans (Vigna spp., Phaseolus spp.)
ex 0708 20 10
ex 0708 20 90
1.170.2 "
C3Beans (Phaseolus ssp., vulgaris var.Compressus Savi) 3
ex 0708 20 10
ex 0708 20 90
1.180 Broad beans
ex 0708 90 00
1.190 Globe artichokes
0709 10 10
0709 10 20
0709 10 301993R2454 — EN — 01.01.1999 — 001.001 — 560
CodeDescription
Species, varieties, CN code
1.200 Asparagus:
1.200.1 — green
ex 0709 20 00
1.200.2 — other
ex 0709 20 00
1.210 Aubergines (eggplants)
0709 30 00
1.220 Ribbed celery ( Apium graveolens L., var. duke (Mill.) Pers .)
ex 0709 40 00
1.230 Chantarelles
0709 51 30
1.240 Sweet peppers
0709 60 10
1.250 Fennel
0709 90 50
1.270 Sweet potatoes, whole, fresh (intended for human consumption)
0714 20 10
2.10 Chestnuts (Castanea spp.), fresh
ex 0802 40 00
2.30 Pineapples, fresh
ex 0804 30 00
2.40 Avocados, fresh
ex 0804 40 10
ex 0804 40 90
2.50 Guavas and mangoes, fresh
ex 0804 50 00
2.60 Sweet oranges, fresh:
2.60.1 — Sanguines and semi-sanguines
0805 10 01
0805 10 110805 10 21
0805 10 32
0805 10 420805 10 51
2.60.2 — Navels, Navelines, Navelates, Salustianas, Vernas, Valencia
lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins
0805 10 050805 10 15
0805 10 25
0805 10 340805 10 440805 10 55
2.60.3 — Others
0805 10 09
0805 10 190805 10 290805 10 36
0805 10 46
0805 10 59
2.70 Mandarins (including tangerines and satsumas), fresh; clementines,
wilkings and similar citrus hybrids, fresh:!
M61993R2454 — EN — 01.01.1999 — 001.001 — 561
CodeDescription
Species, varieties, CN code
2.70.1 — Clementines
ex 0805 20 11
ex 0805 20 21
2.70.2 — Monreales and Satsumas
ex 0805 20 13ex 0805 20 23
2.70.3 — Mandarines (SIC! Mandarins) and wilkings
ex 0805 20 15
ex 0805 20 25
2.70.4 — Tangerines and others
ex 0805 20 17ex 0805 20 19
ex 0805 20 27
ex 0805 20 29
2.85 Limes (Citrus aurantifolia) , fresh
ex 0805 30 90
2.90 Grapefruit, fresh:2.90.1 — white
ex 0805 40 10ex 0805 40 90
2.90.2 — pink
ex 0805 40 10
ex 0805 40 90
2.100 Table grapes
0806 10 210806 10 290806 10 30
0806 10 61
0806 10 69
2.110 Water melons
0807 10 10
2.120 Melons (other than water melons):2.120.1 — Amarillo, Cuper, Honey Dew (including Cantalene), Onte-
niente, Piel de Sapo (including Verde Liso), Rochet, Tendral,Futuro
ex 0807 10 90
2.120.2 — other
ex 0807 10 90
2.140 Pears2.140.1 Pears — Nashi (Pyrus pyrifolia)
ex 0808 20 31ex 0808 20 37
ex 0808 20 41
2.140.2 Other
ex 0808 20 31ex 0808 20 37ex 0808 20 41
2.150 Apricots
0809 10 10
0809 10 50!
M61993R2454 — EN — 01.01.1999 — 001.001 — 562
CodeDescription
Species, varieties, CN code
2.160 Cherries
0809 20 11
0809 20 190809 20 210809 20 29
0809 20 71
0809 20 79
2.170 Peaches
0809 30 190809 30 59
2.180 Nectarines
ex 0809 30 11
ex 0809 30 51
2.190 Plums
0809 40 100809 40 40
2.200 Strawberries
0810 10 10
0810 10 90
2.205 Raspberries
0810 20 10
2.210 Fruit of the species (V accinium myrtillus)
0810 40 30
2.220 Kiwi fruit (Actinidia chinensis Planch.)
0810 90 10
2.230 Pomegranates
ex 0810 90 85
2.240 Khakis (including Sharon fruit )
ex 0810 90 85
2.250 Lychees
ex 0810 90 30!
M61993R2454 — EN — 01.01.1999 — 001.001 — 563
ANNEX 27
MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
1.10 0701 90 51
×× × × × "A1×3
0701 90 599
=
;
1.30 0703 10 19 × × × × × × × × "A1×3
1.40 0703 20 00 × × × × × × "A1×3
1.50 ex 0703 90 00 × ×"A1×3
1.60 ex 0704 10 10
×× × × "A1×3
ex 0704 10 909
=
;
1.70 0704 20 00 × × × × × × "A1×3
1.80 0704 90 10 × × "A1×3
1.90 ex 0704 90 90
(Broccoli)×× × × × "A1×3
1.100 ex 0704 90 90
(Chinese cab-
bage)×× × × × × × "A1×3!B
!M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 564
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
1.110 0705 11 10
×× × "A1×3
0705 11 909
=
;
1.120 ex 0705 29 00 × × ×× × "A1×3
1.130 ex 0706 10 00 × × × × "A1×3
1.140 ex 0706 90 90 × × × × "A1×3
1.160 0708 10 10
×× × × × "A1×3
0708 10 909
=
;
1.170.1 ex 0708 20 10
×× × ×× × × "A1×3
ex 0708 20 909
=
;
1.170.2 ex 0708 20 10
×× × × × "A1×3
ex 0708 20 909
=
;
(vulgaris var.
Compressus savi)
1.180 ex 0708 90 00 × × × ×"A1×3!B
!M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 565
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
1.190 "M607091010
3
××"M6×
3×× "A1×3"M607091020
3
"M607091030
39
>>>>>>>>>=
>>>>>>>>>;
1.200.1 ex 0709 20 00
(Green asparagus)× ×
1.200.2 ex 0709 20 00
(Other as-
paragus)×× ×"
A1×3
1.210 0709 30 00 × × × × × "A1×3
1.220 ex 0709 40 00 × × × × × "A1×3
1.230 0709 51 30 × × "A1×3
1.240 0709 60 10 × × × × × × × × "A1×3
1.250 0709 90 50 × × ×"A1×3
1.270 0714 20 10 × × ×"A1×3
2.10 ex 0802 40 00 × × ×"A1×3!B
!M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 566
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
2.30ex 0804 30 00 × ×"M6×
3"A1×3
2.40 ex 0804 40 10
×× × × × "A1×3
ex 0804 40 909
=
;
2.50 ex 0804 50 00 × × × × "A1×3
2.60.1 "M608051001
3
× × × ×××× × × × ×× "A1×3"A1×30805 10 11
0805 10 21
"M608051032
3
"M608051042
3
"M608051051
39
>>>>>>>>>>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>>>>>>>>>>;!
M6
!M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 567
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
2.60.2 "M608051005
3
× × ××× × × × × × ×× × "A1×3"A1×30805 10 15
0805 10 25
"M608051034
3
"M608051044
3
"M608051055
39
>>>>>>>>>>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>>>>>>>>>>;
2.60.3 "
M608051009
3
× × ××× × × × × × ×× × "A1×3"A1×30805 10 19
0805 10 29
"M608051036
3
"M608051046
3
"M608051059
39
>>>>>>>>>>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>>>>>>>>>>;
2.70.1 "
M6
ex08052011 3
××× × ×××× × × ×× "A1×3"A1×3
"M6
ex08052021 39
>>>=
>>>;!
B1993R2454 — EN — 01.01.1999 — 001.001 — 568
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
2.70.2 "M6
ex08052013 3
×× × ×× × × ×× "A1×3"A1×3
"M6
ex08052023 39
>>>=
>>>;
2.70.3 "
M6
ex08052015 3
×× × ××× × × ×× "A1×3"A1×3
"M6
ex08052025 39
>>>=
>>>;
2.70.4 "M6
ex08052017 3
×× × ×××× × × ×× "A1×3"A1×3"M6
ex08052019 3
"M6
ex08052027 3
"M6
ex08052029 39
>>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>>;
2.85 ex 0805 30 90 × × × "A1×3
2.90.1 "M6
ex08054010 3
×× × ×××× × × × ×× "A1×3"A1×3
"M6
ex08054090 39
>>>=
>>>;!
B
!M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 569
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
(Grapefruit,
white)
2.90.2 "M6
ex08054010 3
×× × ×××× × × × ××
"M6
ex08054090 39
>>>=
>>>;
(Grapefruit, pink)
2.100 "
M608061021
3
×××× × × × × × "A1×3"M608061029
3
"M608061030
3
"M608061061
3
"M608061069
39
>>>>>>>>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>>>>>>>>;
2.110 0807 10 10 × × × × × × × "
A1×3
2.120.1 ex 0807 10 90
(Melons: Amaril-
lo, etc.)×× × × × "A1×3
2.120.2 ex 0807 10 90
(Melons: other)×× × × × "A1×3!B1993R2454 — EN — 01.01.1999 — 001.001 — 570
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
2.140.1 ex 0808 20 31
××× × × × × ×× "A1×3"M6
ex08082037 3
"M6
ex08082041 39
>>>>>>>>=
>>>>>>>>;
(Pears-Nashi)
2.140.2 ex 0808 20 31
××× ×××× × × × ××"
M6
ex08082037 3
"M6
ex08082041 39
>>>>>>>>=
>>>>>>>>;
(Pears-Other)
2.150 "
M608091010
3
××× × ×"M6×
3×× ×
"M608091050
39
>>>=
>>>;!
M6
!M6
!B1993R2454 — EN — 01.01.1999 — 001.001 — 571
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
2.160 "M608092011
3
× ×"M608092019
3
"M608092021
3
"M608092029
3
"M608092071
3
"M608092079
39
>>>>>>>>>>>>>>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>>>>>>>>>>>>>>;
2.170 "
M608093019
3
× × ××× × × ××
"M608093059
39
>>>=
>>>;
(Peaches)
2.180 "M6
ex08093011 3
××× ×× × ××
"M6
ex08093051 39
>>>=
>>>;
(Nectarines)!
B1993R2454 — EN — 01.01.1999 — 001.001 — 572
Heading CN CodeGermany Denmark France Ireland ItalyNether-
landsUK BLEU
"A1Aus-
tria3"A1Fin-
land3"A1Swe-
den3Cologne
Frankfurt
Hamburg
Munich
Copenhagen
LeHavre
Marseilles
Perpignan
RungisCorkDublin
Civitavecchia
GenoaLeghorn
Milan
Rotterdam
London
Antwerp
Brussels
2.190 "M608094010
3
××× ×× × × ×× "A1×3
"M608094040
39
>>>=
>>>;
2.200 0810 10 10
× × ××× × × "
A1×3
0810 10 909
=
;
2.205 0810 20 10 × × × × "A1×3"A1×3
2.210 0810 40 30 × × ×"A1×3"A1×3
2.220 0810 90 10 × × × × × × × × "A1×3
2.230 "M6
ex 0810 90 85
3
(Pomegranates)×× × × × "A1×3
2.240 "M6
ex 0810 90 85
3
(Kakis, Sharon)× ×
2.250 ex 0810 90 30
(Lychees)× ×× "A1×3!B1993R2454 — EN — 01.01.1999 — 001.001 — 573
ANNEX 28
!B1993R2454 — EN — 01.01.1999 — 001.001 — 574
!B1993R2454 — EN — 01.01.1999 — 001.001 — 575
ANNEX 29
!B1993R2454 — EN — 01.01.1999 — 001.001 — 576
!B1993R2454 — EN — 01.01.1999 — 001.001 — 577
ANNEX 30
TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A COMMUNITY
AIRPORT
(Article 196)
1. CHARACTERISTICS
The tag referred to in Article 196 shall be designed in such a way as to prevent its
re-use.
(a) This tag shall bear a green stripe of a least 5 mm width along the full length
of the two edges of its routing and identification sections.
Moreover, these green stripes may extend also to other parts of the baggage
tag, with the exception of all areas showing the barcoded tag number whichmust be printed on an unobscured white background. (See specimens at 2(a))
(b) For ‘expedite baggage’, the tag shall be similar to the specified in IATA
resolution No 743a with green instead of red stripes along its edges. (Seespecimen at 2(b))!
B1993R2454 — EN — 01.01.1999 — 001.001 — 578
2. MODELS
a)
!B1993R2454 — EN — 01.01.1999 — 001.001 — 579
b)
!B1993R2454 — EN — 01.01.1999 — 001.001 — 580
ANNEX 31
!B1993R2454 — EN — 01.01.1999 — 001.001 — 581
!B1993R2454 — EN — 01.01.1999 — 001.001 — 582
!B1993R2454 — EN — 01.01.1999 — 001.001 — 583
!B1993R2454 — EN — 01.01.1999 — 001.001 — 584
!B1993R2454 — EN — 01.01.1999 — 001.001 — 585
!B1993R2454 — EN — 01.01.1999 — 001.001 — 586
!B1993R2454 — EN — 01.01.1999 — 001.001 — 587
!B1993R2454 — EN — 01.01.1999 — 001.001 — 588
!B1993R2454 — EN — 01.01.1999 — 001.001 — 589
!B1993R2454 — EN — 01.01.1999 — 001.001 — 590
!B1993R2454 — EN — 01.01.1999 — 001.001 — 591
!B1993R2454 — EN — 01.01.1999 — 001.001 — 592
ANNEX 32
!B1993R2454 — EN — 01.01.1999 — 001.001 — 593
!B1993R2454 — EN — 01.01.1999 — 001.001 — 594
!B1993R2454 — EN — 01.01.1999 — 001.001 — 595
!B1993R2454 — EN — 01.01.1999 — 001.001 — 596
!B1993R2454 — EN — 01.01.1999 — 001.001 — 597
!B1993R2454 — EN — 01.01.1999 — 001.001 — 598
ANNEX 33
!B1993R2454 — EN — 01.01.1999 — 001.001 — 599
!B1993R2454 — EN — 01.01.1999 — 001.001 — 600
!B1993R2454 — EN — 01.01.1999 — 001.001 — 601
!B1993R2454 — EN — 01.01.1999 — 001.001 — 602
!B1993R2454 — EN — 01.01.1999 — 001.001 — 603
!B1993R2454 — EN — 01.01.1999 — 001.001 — 604
!B1993R2454 — EN — 01.01.1999 — 001.001 — 605
!B1993R2454 — EN — 01.01.1999 — 001.001 — 606
ANNEX 34
!B1993R2454 — EN — 01.01.1999 — 001.001 — 607
!B1993R2454 — EN — 01.01.1999 — 001.001 — 608
!B1993R2454 — EN — 01.01.1999 — 001.001 — 609
!B1993R2454 — EN — 01.01.1999 — 001.001 — 610
ANNEX 35
INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 31
AND 33 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING
PROCESS
(Counting copy 1)
Box number Copies
I. BOXES FOR OPERATORS
1 1 to 8
except middle subdivision:1t o3
21 t o 5 (
1)
3 1 to 84 1 to 8
5 1 to 8
6 1 to 87 1 to 3
81 t o 5 (
1)
9 1 to 310 1 to 3
11 1 to 3
12 —13 1 to 3
14 1 to 4
15 1 to 815a 1 to 315b 1 to 3
16 1, 2, 3, 6, 7 and 8
17 1 to 817a 1 to 3
17b 1 to 3
18 1 to 5 (
1)
19 1 to 5 (1)
20 1 to 3
21 1 to 5 (1)
22 1 to 3
23 1 to 3
24 1 to 325 1 to 5 (
1)
26 1 to 3
27 1 to 5 (1)
28 1 to 3!B1993R2454 — EN — 01.01.1999 — 001.001 — 611
Box number Copies
29 1 to 3
30 1 to 3
31 1 to 832 1 to 8
33 first subdivision on the left: 1 to 8
remainder: 1 to 3
34a 1 to 334b 1 to 3
35 1 to 8
36 —37 1 to 3
38 1 to 8
39 1 to 340 1 to 5 (
1)
41 1 to 3
42 —43 —
44 1 to 5 (
1)
45 —46 1 to 3
47 1 to 3
48 1 to 349 1 to 3
50 1 to 8
51 1 to 852 1 to 853 1 to 8
54 1 to 4
55 —56 —
II. ADMINISTRATIVE BOXES
A1 t o 4 (
2)
B 1 to 3C1 t o 8 (
2)
D 1 to 4
(1)Under no circumstances may users be required to complete these boxes on copies 5 and 7 for
the purposes of Community transit.
(2)The Member State of dispatch can choose whether these particulars appear on the copies
specified.!B1993R2454 — EN — 01.01.1999 — 001.001 — 612
ANNEX 36
INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES 32
AND 34 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-COPYING
PROCESS
(Counting copy 1/6)
Box number Copies
I. BOXES FOR OPERATORS
1 1 to 4
except middle subdivision: 1 to 3
2 1 to 4
3 1 to 4
4 1 to 45 1 to 4
6 1 to 4
7 1 to 38 1 to 4
9 1 to 3
10 1 to 311 1 to 312 1 to 3
13 1 to 3
14 1 to 415 1 to 4
15a 1 to 3
15b 1 to 316 1 to 3
17 1 to 4
17a 1 to 317b 1 to 3
18 1 to 4
19 1 to 420 1 to 3
21 1 to 4
22 1 to 323 1 to 3
24 1 to 3
25 1 to 426 1 to 327 1 to 4
28 1 to 3
29 1 to 3!
B1993R2454 — EN — 01.01.1999 — 001.001 — 613
Box number Copies
30 1 to 3
31 1 to 4
32 1 to 4
33 first subdivision on the left:
1t o4
remainder: 1 to 3
34a 1 to 3
34b 1 to 335 1 to 4
36 1 to 3
37 1 to 338 1 to 439 1 to 3
40 1 to 4
41 1 to 342 1 to 3
43 1 to 3
44 1 to 445 1 to 3
46 1 to 3
47 1 to 348 1 to 3
49 1 to 3
50 1 to 451 1 to 4
52 1 to 4
53 1 to 454 1 to 4
55 —
56 —
II. ADMINISTRATIVE BOXES
A1 t o 4 (
1)
B 1 to 3
C 1 to 4
D/J 1 to 4
(1)The Member State of dispatch can choose whether these particulars appear on the copies
specified.!B1993R2454 — EN — 01.01.1999 — 001.001 — 614
ANNEX 37
EXPLANATORY NOTE "M8 (1)3
TITLE I
General remarks
A. General description
The forms and continuation forms are to be used:
(a) where Community legislation refers to a declaration of export (dispatch),
release for free circulation (introduction), entry for any other customsprocedure, including the Community transit procedure or re-exportation;
(b) as necessary during the transitional period provided for in the Act of
Accession for trade between the Community as constituted at 31 December
1985 and Spain or Portugal, and between those two Member States, in
respect of goods for which customs duties and charges having equivalenteffect have not yet been fully eliminated or which remain subject to othermeasures provided for in the act of accession;
(c) where Community rules specifically provide for their use.
The forms and continuation forms used for this purpose comprise the copies
needed to complete the formalities relating to one or more customs procedures(export, transit or other procedure at import), taken from a set of eight copies:
— copy 1 which is to be retained by the authorities of the Member State in
which export (dispatch) or Community transit formalities are completed,
— copy 2 which is to be used for statistical purposes by the Member State of
export. This copy can equally be used for statistical purposes by the MemberState of dispatch in the cases of trade with parts of the customs territory ofthe Community with a different fiscal regime,
— copy 3 which is returned to the exporter after being stamped by the customs
authority,
— copy 4 which is to be kept by the office of destination upon completion of
the Community transit operation or as T2L document providing evidence ofCommunity status of the goods,
— copy 5 which is the return copy for the Community transit procedure,— copy 6 which is to be retained by the authorities of the Member State in
which arrival formalities are completed,
— copy 7 which is to be used for statistical purposes by the Member State of
destination (for Community transit and arrival formalities) including thecases of trade between the parts of the customs territory of the Community
with a different fiscal regime,
— copy 8 which is returned to the consignee after being stamped by the customs
authority.
Various combinations are therefore possible, such as:
— export, outward processing or re-export: copies 1, 2 and 3,— Community transit: copies 1, 4, 5 and 7,— other customs procedures at import: copies 6, 7 and 8.
In addition, there are circumstances in which the Community status of the goods
in question has to be proved at destination. In such cases copy 4 should be used as
T2L document.
Operators may, if they wish, use privately printed subsets combining the
appropriate copies provided that they conform to the official specimen.
Each subset must be designed in such a way that where boxes must contain
identical information in the two Member States involved, this may be entereddirectly by the exporter or the principal on copy 1 and will then appear, by means
of chemical treatment of the paper, on all the copies. Where, however, for any
reason (in particular where the content of the information is different dependingon the stage of the operation involved) the information is not to be transmittedfrom one Member State to another, the desensitization of the self-copying papermust restrict reproduction to the copies concerned.!
B
(1) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the
other non-Community contracting parties to the Conventions on a common transit
procedure and on the simplification of formalities in trade in goods.1993R2454 — EN — 01.01.1999 — 001.001 — 615
Where declarations are to be processed by computer, it is possible to use subsets
taken from sets in which each copy may have a dual function: 1/6, 2/7, 3/8, 4/5.
In this case, in each subset, the numbers of the copies being used must be shown
by deleting the numbers, in the margin of the form, referring to the copies notbeing used.
Each subset thus defined must be designed so that the particulars which have to
appear on each copy will be reproduced by means of chemical treatment of thepaper.
When, pursuant to Article 205 of this Regulation, declarations for export
(dispatch), transit or entry for another customs procedure at import (destination),
or documents certifying the Community status of goods not being moved underinternal Community transit procedure are drawn up on plain paper by means ofofficial or private-sector data-processing systems, the said declarations ordocuments must comply as to their format with all the conditions laid down bythe Customs Code or this Regulation, including those relating to the back of theform (in respect of copies used under Community transit procedure) except:
— the colour used for printing,— the use of italic characters,
— the printing of a background for the Community transit boxes.
B. Particulars required
1 . Maximum list of boxes
The forms contain a number of boxes only some of which will be used,
depending on the customs procedure(s) in question.
Without prejudice to the application of simplified procedures or the specific
provisions concerning each box in Title II, the following is the maximumlist of boxes which may be completed for each procedure:
— export formalities, outward processing and re-export:
boxes 1 (first and second subdivisions), 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 13,
14, 15, 15a, 15b, 16, 17, 17a, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28,
29, 30, 31, 32, 33, 34a, 34b, 35, 37, 38, 39, 40, 41, 44, 46, 47, 48, 49,
"
M5503and 54.
However, as regards to the re-exportation formalities discharging the
customs warehousing procedure, the maximum list of boxes must
correspond to the maximum list of boxes required for the formalities of
entry into a customs warehouse,
— Community transit formalities:
boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 26,
27, 31, 32, 33 (first subdivision), 35, 38, 40, 44, 50, 51, 52, 53, 55 and56 (boxes with a green background),
— formalities for other customs procedures at import, except for the
customs warehousing procedure (release for free circulation, inwardprocessing, temporary importation and processing under customscontrol):
boxes 1 (first and second subdivisions), 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12,
13, 14, 15, 15a, 16, 17, 17a, 17b, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27,28, 29, 30, 31, 32, 33, 34a, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45, 46,47, 48, 49 and 54,
— formalities for entry into a customs warehouse:
boxes 1 (first and second subdivisions) 3, 5, 7, 8, 14, 15, 15a, 16, 17,
17a, 17b, 19, 21, 25, 26, 27, 29, 30, 31, 32, 33, 34a, 34b, 35, 37, 38,
"
M1403, 41,"M1443, 46, 47, 49 and 54.
2. M i n i m u m l i s t
Without prejudice to the application of simplified procedures in a customs
declaration, the following boxes must be completed, in accordance with the
notes in Title II on the boxes in question:
(a) the boxes to be used for an export or re-export declaration are as
follows:
boxes: 1 (first subdivision), 2, 3, 5, 14, 17, 19, 21, 25, 26, 31, 32, 33,
37, 38, 41, 44, 46 and 54;!B1993R2454 — EN — 01.01.1999 — 001.001 — 616
(b) the boxes to be used for a declaration of entry for the outward
processing procedure are as follows:
(aa) boxes 1 (first subdivision), 2, 3, 5, 14, 17a, 19, 21, 25, 26, 31, 32,
33, 37, 38, 40, 41, 44, 46 and 54;
(bb) in box 44 the reference to the authorization or:
— the reference to the request for authorization where Article
751 (1) is applied, or
— the information referred to in Article 760 (2), where it may
be inserted in this box when the simplified procedures for
issue of an authorization are applicable;
(c) the boxes to be used for a transit declaration are as follows:
boxes: 1 (third subdivision), 3, 4, 5, 8, 15, 17, 18, 21,
"M4 3, 31, 32, 33 (first subdivision), 35, 38, 44,
50, 51, 52, 53, 55 et 56 (boxes with a green background);
(d) the boxes to be used for a declaration for release for free circulation are
as follows:
boxes: 1 (first subdivision), 3, 5, 8, 14, 15, 15a, 16, 19, 21, 25, 26, 31,
32, 33, 34a, "M3363, 37, 38, 41, 44, 46, 47 and 54.
Where goods eligible for relief from import duties are involved in
accordance with Article 184 of the Code, the particulars referred to inbox 16, 34 and 38 shall not be required, unless the customs authoritiesconsider it necessary for the application of the provisions governingthe release for free circulation of the goods concerned.
Where goods eligible for relief from import duties or those subject to a
zero imposition are involved in accordance with Article 184 of the
Code, the particulars referred to in box 47 shall not be required, unless
the customs authorities consider it necessary for the application of theprovisions governing the release for free circulation of the goodsconcerned.
Where the declaration for release for free circulation is accompanied
by an origin certificate or the document referred to in Article 178 ofthis Regulation, Member States may exempt the declarant from the
requirement to use boxes 16 and 34 and/or 47, respectively;
(e) the boxes to be used for a declaration of entry for a customs procedure
with economic impact, except for the customs warehousing andoutward processing procedures, are as follows:
(aa) boxes 1 (first subdivision), 3, 5, 8, 14, 15, 15a, 19, 21, 25, 26, 31,
32, 33, 34, 37, 38, 41, 44, 46, 47 and 54;
(bb) in box 44, the reference to the authorization or:
— the reference to the request, where the second subparagraph
of Article 556 (1), applies, or
— the information referred to in Articles 568 (3), 656 (3) or 695
(3) where it may be inserted in this box when the simplified
procedures for issue of an authorization are applicable;
(f) the boxes required for a declaration of entry for the customs
warehousing procedure, except for pre-financed goods, are as follows:
(aa) for type A, B, C, E and F warehouses:
boxes: 1 (first subdivision), 3, 5, "
M183, 14, 19,
"M4 3,3 1 ,3 2 , "M1353,3 7 ,3 8 ,
"M140, 443, 49 and 54;
(bb) for type D warehouses:
boxes: 1 (first subdivision), 3, 5, "M183, 14, 19,
"M4 3, 31, 32, 33, "M1353, 37, 38,
"M140, 443, 47, 49 and 54.
The boxes required for a declaration entering pre-financed goods for
the customs warehousing procedure are the following:
boxes 1 (first subdivision), 3, 5, "M183,1 4 ,1 7 ,1 9 ,
"M4 3, 31, 32, 33, "M1353,3 7 ,3 8 ,
"M1403, 41, 44, 49 and 54;
(g) the boxes to be used for a declaration of entry for a customs procedure
discharging a customs procedure with economic impact, except for the
outward processing procedure, shall be the boxes referred to in theminimum list laid down for the customs procedure in question.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 617
In addition to the boxes referred to in the indent above, the following
shall be necessary for the discharge of a customs procedure witheconomic impact, other than the outward processing procedure orcustoms warehousing:
— in box 44: the reference to the authorization,— in box 31: where appropriate, the specific information laid down
in Articles 610, 644 and 711.
For declarations for release for free circulation under the outward
processing procedure, box 44 must show the reference to theauthorization or, in the case referred to in Article 761, the informationrequired for issue of the authorization.
In cases where the declaration of entry for a customs procedure serves
to discharge the customs warehousing procedure, box 49 is to be filledin, in addition to the information laid down in the first twosubparagraphs above;
(h) the boxes to be used for a re-exportation declaration discharging a
customs procedure with economic impact are as follows:
(aa) in the cases discharging the customs warehousing procedure the
particulars required at (f) (aa);
(bb) in cases discharging other customs procedures with economic
impact, the particulars required at (a);
(i) evidence of Community status of goods (T2L):
boxes 1 (third subdivision), 2, 3, 4, 5, 14, 31, 32, 33, 35, 38, 40, 44 and
54.
C. Instructions for use of the form
Whenever a particular subset contains one or more copies which may be used in a
Member State other than the one in which it was first completed, the forms mustbe completed by typewriter or by a mechanographical or similar process. For ease
of completion by typewriter the form should be inserted in the machine in such a
way that the first letter of the particulars to be entered in box 2 is placed in theposition box in the top left-hand corner.
Where all the copies of a subset are intended for use in the same Member State,
they may be filled in legibly by hand, in ink and in block capitals, provided that
this is allowed in that Member State. The same applies to the particulars to be
given on the copies used for the purposes of the Community transit procedure.
The form must contain no erasures or overwritting (SIC! overwriting). Any
alterations must be made by crossing out the incorrect particulars and addingthose required. Any alterations made in this way must be initialled by the person
making them and expressly endorsed by the competent authorities. The latter may,
where necessary, require a new declaration to be lodged.
In addition, the forms may be completed using an automatic reproduction process
instead of any of the procedures mentioned above. They may also be producedand completed by this means on condition that the provisions concerning the
specimen forms, format, language used, legibility, absence of erasures and
overwriting, and amendments are strictly observed.
Only numbered boxes are to be completed by operators. The other boxes,
identified by a capital letter, are for administrative use.
Without prejudice to Article 205 the copies which are to remain at the office of
export/dispatch or departure must bear the original signature of the personsconcerned.
The lodging with a customs office of a declaration signed by the declarant or his
representative shall indicate that the person concerned is declaring the goods in
question for the procedure applied for and, without prejudice to the possible
application of sanctions, shall be held responsible, in accordance with theprovisions in force in the Member States, in respect of:
— the accuracy of the information given in the declaration,
— the authenticity of the documents attached,
— the observance of all the obligations inherent in the entry of the goods in
question under the procedure concerned.
The signature of the principal or, where applicable, of his authorized
representative, commits him to all particulars relating to the Community transitoperation pursuant to the provisions on Community transit laid down in the Codeand in this Regulation and as listed in section B above.
As regards Community transit formalities and formalities at destination, it should
be noted that it is in the interests of each person intervening in the operation to
check the contents of his declaration. In particular, any discrepancy found by theperson concerned between the goods which he must declare and particulars!
B1993R2454 — EN — 01.01.1999 — 001.001 — 618
already entered on the forms being used must immediately be notified by that
person to the customs authority. In such cases the declaration must then be madeon fresh forms.
Subject to Title III hereafter, where a box is not to be used, it should be left blank.
TITLE II
Particulars to be entered in the various boxes
A. Export (or dispatch), re-export, outward processing and/or Community transit
formalities
1 . Declaration
Enter ‘EX’ or ‘EU’ or ‘COM’ as appropriate, in the first subdivision; leave
blank if the form is used for Community transit purposes only or where theCommunity transit procedure is not being used, but the form is used toprove the Community status of the goods.
In the second subdivision, enter the type of declaration in accordance with
the Community code provided for that purpose (item for optional use by theMember States). Do not enter any symbol if the form is used only for
Community transit or for evidence of Community status of goods.
In the third subdivision, enter ‘T1’, ‘T2’ or ‘T2F’ where the Community
transit procedure is used, or ‘T2L ’ or ‘T2LF’ where the Community transitprocedure is not used but the Community status of goods must be proved.
2 . Consignor/exporter
Enter the full name and address of the person or company concerned.
As to the identification number, the Member States may supplement the
explanatory note to include the identification number allocated to theperson or company concerned by the competent authorities for tax,
statistical or other purposes. In the case of groupage consignments, the
Member States may provide that the word ‘various’ be entered in this boxand that the list of exporters be attached to the declaration.
Box for optional use by the Member States in respect of Community transit.
However, this box is mandatory when the form is used for evidence ofCommunity status of the goods.
3. Fo r m s
Enter the number of the subset in relation to the total number of subsets of
forms and continuation forms used. For example, if there is one EX formand two EX/c forms, indicate on the EX form ‘1/3’, on the first EX/c form‘2/3’ and on the second EX/c form ‘3/3’.
Where the declaration covers only one item, i.e. only one ‘description of the
goods’ box has to be completed, do not enter anything in box 3, but enterthe figure 1 in box 5.
Where the declaration is made up from two sets of four copies instead of
one set of eight copies, the two sets are to be treated as one for the purpose
of establishing the number of forms.
4 . Loading lists
Enter in figures the number of loading lists attached, if any, or of descriptive
commercial lists authorized by the competent authority.
Box for optional use by the Member States in respect of export formalities,
re-exportation or entry to outward processing.
5. I t e m s
Enter the total number of items declared by the person concerned in all the
forms and continuation forms (or loading lists or commercial lists) used.The number of items must correspond to the number of ‘description of the
goods’ boxes to be completed.
6 . Total packages
Box for optional use by the Member States.
Enter the total number of packages making up the consignment in question.
7 . Reference number
Optional item for users, to contain the commercial reference number
allocated by the person concerned to the consignment in question.!
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8 . Consignee
Enter the full name address of the person(s) or company(ies) to whom the
goods are to be delivered. In the case of groupage consignments, the
Member States may provide that the word ‘various’ be entered in this box,
and the list of consignees attached to the declaration.
Box for optional use by the Member States in respect of export formalities,
entry to outward processing and re-exportation of goods entered into aneconomic customs procedure. It must be completed in respect ofCommunity transit formalities. However, the Member States may allow
this box to be left blank where the consignee is established neither in the
Community nor in an EFTA country.
Indication of the identification number is optional at this stage.
9 . Person responsible for financial settlement
Box for optional use by the Member States (the person who is responsible
for the repatriation of the funds relating to the transaction).
1 0 . Country of first destination
Box for optional use by the Member States.
1 1 . Trading country
Box for optional use by the Member States.
1 3 . Common agricultural policy (CAP)
Box for optional use by the Member States (particulars concerning the
implementation of agricultural policy).
1 4 . Declarant or representative of the exporter/consignor
Enter the full name and address of the person or company concerned. If the
declarant and the exporter/consignor are the same person, enter ‘exporter’or ‘consignor’.
As to the identification number, the Member States may supplement the
user notice to include the identification number allocated to the person orcompany concerned by the competent authorities for tax, statistical or otherpurposes.
1 5 . Country of dispatch/export
Box for optional use by the Member States in respect of export formalities,
entry to outward processing and re-exportation of goods entered into an
economic customs procedure. It must be completed in respect of the
Community transit procedure. Enter the name of the Member State fromwhich the goods are exported/dispatched.
Box 15a is for optional use by the Member States.Using the appropriate Community codes, enter in box 15a the Member State
where the exporter is established.
Regarding export formalities, the ‘Member State of actual export’ is the
Member State, other than the Member State of export, from which thegoods were initially dispatched for the purpose of export, if the exporter isnot established in the Member State of export. When the goods were notinitially dispatched from another Member State for the purpose of export or
when the exporter is established in the Member State of export, the Member
State of export shall be the same as the Member State of actual export.
Box 15b is for optional use by the Member States (region from which the
goods are exported).
1 6 . Country of origin
The Member States may request that this item be supplied, but may not
make it obligatory for operators. If the declaration covers a number of items
of different origin, enter the word ‘various’ in this box.
1 7 . Country of destination
Enter the name of the country concerned. However, in the cases of entry
into the outward processing procedure and re-exportation of goods whichhave been placed in a customs warehouse, this box is optional for MemberStates.
Using the appropriate Community code, enter in box 17a the country
concerned. Box 17a is optional for Member States except for goods entered
to the outward processing procedure.!
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 620
Box 17b is optional for Member States in the case of re-exportation of
goods from a customs warehouse.
1 8 . Identity and nationality of means of transport at depar-
ture
This box is optional for the Member States as far as export and entry to
outward processing formalities are concerned but obligatory in the case ofuse of the Community transit procedure.
Enter the identity, e.g. registration number(s) or name of the means of
transport (lorry, ship, railway wagon, aircraft) on which the goods aredirectly loaded when export or transit formalities are completed, followedby the nationality of the means of transport (or that of the vehicle propellingthe others if there are several means of transport) using the appropriate
Community codes. For example, if a tractor and trailer with different
registration numbers are used, enter the registration number of the tractorand that of the trailer, together with the nationality of the tractor.
In the case of postal consignments or carriage by fixed transport
installations, do not enter the registration number or nationality.
In the case of carriage by rail, the nationality should not be entered.
In other cases, declaration of the nationality is optional for the Member
States.
1 9 . Container (Ctr)
Using the appropriate Community codes, indicate the presumed situation
when crossing the external Community frontier, based on the informationavailable at the time of completion of the export formalities.
Box for optional use by Member States in respect of Community transit.
2 0 . Delivery terms
Box for optional use by the Member States.
Using the appropriate Community headings and codes, give particulars of
relevant terms of the commercial contract.
2 1 . Identity and nationality of the active means of transport
crossing the border
Box for optional use by the Member States in respect of the identity.
This box must be completed in respect of nationality, except in the case of
re-exportation from a customs warehouse. However in the cases of postalconsignments or carriage by rail or fixed transport installation, theregistration number and nationality should not be entered.
Using the appropriate Community codes, enter the type (lorry, ship, railway
wagon, aircraft) of the active means of transport crossing the externalborder of the Community, followed by its identity, e.g. registration number,and nationality, as known at the time of completion of formalities.
In the case of combined transport or where several means of transport are
used, the active means of transport is the one which propels the whole
combination. For example, if it is a lorry on a sea-going vessel, the activemeans of transport is the ship; if it is a tractor and trailer, the active meansof transport is the tractor.
2 2 . Currency and total amount invoiced
Box for optional use by the Member States (using the appropriate
Community code, enter the currency in which the invoice was drawn up,followed by the invoiced price for all goods declared).
23. E x c h a n g e r a t e
Box for optional use by the Member States (exchange rate in force between
the invoice currency and the currency of the Member State concerned).
2 4 . Nature of the transaction
Box for optional use by the Member States.
Using the appropriate Community headings and codes, give particulars of
relevant terms of the commercial contract.
2 5 . Mode of transport at the border
Using the appropriate Community codes, enter the mode of transport
corresponding to the active means of transport which it is expected will beused on exit from the customs territory of the Community.
Box for optional use by the Member States in respect of Community transit,
and re-exportation of goods from a customs warehouse.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 621
!M4
2 6 . Mode of transport inland
Until 31 December 1995, box for optional use for the Member States. After
this date, this box shall become compulsory for the Member States.
This box must not be completed where the export formalities are carried out
at the point of exit from the Community.
Box for optional use by Member States in respect of Community transit and
re-exportation of goods from a customs warehouse.
Using the appropriate Community codes, enter the mode of transport upon
departure.
2 7 . Place of loading
Box for optional use for the Member States.
Enter, using the appropriate code where available, the place where the goods
were loaded onto the active means of transport on which they are to crossthe frontier of the Community, as known at the time of completion offormalities.
2 8 . Financial and banking data
Box for optional use by the Member States.(Transfer of funds relating to the
operation in question. Information on financial formalities and procedures
and on bank references).
29. O f f i c e o f e x i t
Box for optional use for the Member States.
Enter the customs office by which it is intended that the goods should leave
the customs territory of the Community.
3 0 . Location of the goods
Box for optional use by the Member States.
Enter the precise location where the goods may be examined.
3 1 . Packages and description of goods; marks and numbers;
container No(s); number and kind
Enter the marks, numbers, quantity and kind of packages or, in the case of
unpackaged goods, enter the number of such goods covered by the
declaration, or the word ‘bulk’, as appropriate; enter the normal trade
description of the goods. The description must include the particularsneeded to identify the goods. Where box 33 (commodity code) must becompleted, the description must be expressed in terms sufficiently precise toallow the goods to be classified. This box must also contain the particularsrequired by any specific legislation (excise duties, etc.).
If containers are used, their identifying marks should also be entered in this
box.
Where the word ‘various’ has been entered in box 16 (country of origin), the
Member States may provide for the country of origin of the goods inquestion to be given here, but cannot make this mandatory for operators.
3 2 . Item number
Enter the number of the item in question in relation to the total number of
articles declared in the forms and continuation forms used, as described inthe note to box 5.
Where the declaration covers only one item, the Member States may provide
that this box need not be completed, the figure 1 having been entered in box
5.
33. C o m m o d i t y c o d e
Enter the code number corresponding to the item in question.
In the case of Community transit, the first subdivision should be completed
only where the Community rules require it. The remaining subdivisionsshould be left blank.
3 4 . Country-of-origin code
The Member States may request that box 34a be completed but cannot make
this obligatory for commercial operators (code corresponding to the countrygiven in box 16 using the appropriate Community codes. Where the word
‘various’ is given in box 16, enter the code corresponding to the country of
origin of the item in question); box 34b is for optional use by MemberStates (region of production of the goods in question).!
B1993R2454 — EN — 01.01.1999 — 001.001 — 622
3 5 . Gross mass (kg)
Box mandatory for the Member States in respect of the Community transit
procedure, where the re-export discharges the customs warehousingprocedure, and when the form is used for evidence of the Communitystatus of the goods, but for optional use for the Member States in othercases.
Enter the gross mass of the goods described in the corresponding box 31,
expressed in kilograms. The gross mass is the aggregate mass of the goodswith all their packing, excluding containers and other transport equipment.
In the case of Community transit, and for evidence of the Community status
of goods where a declaration covers several types of goods, only the total
gross mass needs to be entered in the first box 35; the remaining boxesshould be left blank.
3 7 . Procedure
Using the appropriate Community codes, enter the procedure for which the
goods are declared on export.
38. N e t m a s s ( k g )
Enter the net mass of the goods described in the corresponding box 31,
expressed in kilograms. The net mass is the mass of the goods themselves
without any packing.
In the case of Community transit, this particular should be given only where
Community rules require it.
39. Q u o t a
Box for optional use by the Member States (implementation of legislation
on quotas).
4 0 . Summary declaration/previous document
Box for optional use by the Member States (reference particulars of
documents relating to the administrative procedure preceding export to a
third country or dispatch to a Member State).
This box is mandatory where appropriate for evidence of Community status.
This box is mandatory where goods are re-exported following discharge of
the customs warehousing procedure in a type B customs warehouse; enterthe reference of the declaration of entry of the goods for the procedure.
4 1 . Supplementary units
For use as necessary in accordance with the goods nomenclature. This box
is optional for Member States in the case of re-exportation from a customswarehouse.
Enter the quantity of the item in question, expressed in the unit stipulated in
the goods nomenclature.
4 4 . Additional information, documents produced, certifi-
cates and authorizations
Enter the details required under any specific rules applicable, together with
reference particulars of the documents produced in support of the
declaration including the serial numbers of any control copies T5.
The subdivision ‘Additional information (AI) code’ must not be used.
Where the re-export declaration discharging the customs warehousing
procedure is lodged with a customs office other than the supervising office,enter the full name and full address of the supervising office.
From 1 January 1999, the declarations made in the Member States which
give the opportunity to operators to opt for the use of the euro unit for theestablishment of their customs declarations will include in this box,preferably in the subdivision in the bottom right-hand corner, an indicator of
the currency unit, national unit or euro unit, used.
Member States may provide that this indicator be entered only in box 44 for
the first item of goods of the declaration. In this case, the information willbe deemed valid for all the good items of the declaration.!
B
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!B
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!M141993R2454 — EN — 01.01.1999 — 001.001 — 623
This indicator will be constituted by the iso-alpha-3 currency code (ISO
4217)
4 6 . Statistical value
Enter the statistical value expressed in the currency unit the code for which
may appear in box 44, or, in the absence of such a code in box 44, in thecurrency of the Member State where the export formalities are completed,in accordance with the Community provisions in force.
This box is optional for Member States in the case of re-exportation from a
customs warehouse.
4 7 . Calculation of taxes
The Member States may require the type of tax and tax base, the rate of tax
applicable and the payment method selected to be shown, and, forinformation purposes only, the amount of each type of tax payable and thetotal tax for the item in question, as calculated by the person concerned.
The following should be shown on each line, using the appropriate
Community codes, as required:
— the type of tax (e.g. excise duties),
— the tax base,
— the rate of tax applicable,
— the amount of tax payable,
— the method of payment chosen (MP).
The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box 44, inthe currency of the Member State where the export formalities arecompleted
4 8 . Deferred payment
Box for optional use by the Member States (reference particulars of the
authorization in question; deferred payment here refers both to deferredpayment of customs duties and to tax credit).
4 9 . Identification of warehouse
Where appropriate, enter the identification number of the warehouse,
followed by the letters preceding the authorization number identifying the
Member State of issue. This box is mandatory for Member States for entryto outward processing procedure from a customs warehouse or the re-exportation from a customs warehouse. It is optional in all other cases.
5 0 . Principal and authorized representative, place, date and
signature
Enter the full name (person or company) and address of the principal,
together with the identification number, if any, allocated by the competentauthorities. Where appropriate, enter the full name (person or company) ofthe authorized representative signing on behalf of the principal.
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of theperson concerned must be given on the copy which is to remain at the office
of departure. Where the person concerned is a legal person, this signatory
must add after his signature his full name and capacity.
For export operations, the declarant or his reprsentative (SIC! representa-
tive) may enter the name and address of a person established in the districtof the office of exit to whom Copy No 3 of the declaration endorsed by thesaid office may be given.
5 1 . Intended offices of transit (and countries)
Enter the intended office of entry into each EFTA country to be crossed and
the office of entry by which the goods re-enter the customs territory of the
Community after having crossed the territory of an EFTA country, or, wherethe transport is to cross territory other than that of the Community or of an!
M14
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!B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 624
EFTA country, the office of exit by which the transport leaves the
Community and the office of entry by which it re-enters the Community.The transit offices appear in the list of customs offices competent forCommunity transit/common transit operations.
After the name of the office, enter the Community code for the country
concerned.
52. G u a r a n t e e
Using the appropriate Community codes, enter the type of guarantee used
for the operation concerned followed, if necessary, by the number of theguarantee certificate or voucher and the guarantee office.
If the comprehensive or individual guarantee is not valid for all EFTA
countries or if the principal excludes certain EFTA countries from theapplication of the comprehensive guarantee, indicate the country (countries)concerned using the appropriate Community codes in the space marked ‘notvalid for’.
5 3 . Office of destination (and country)
Enter the name of the office where the goods are to be presented in order to
complete the Community transit operation. The offices of destination
appear in the ‘list of customs offices competent for Community transit/common transit operations’.
After the name of the office, enter the Community code for the Member
State or country concerned.
5 4 . Place and date, signature and name of the declarant or his
respresentative (SIC! representative)
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of theperson concerned must be given on the copy which is to remain at the officeof export/dispatch, followed by the full name of that person. Where theperson concerned is a legal person, the signatory should add his capacity
after his signature and full name.
B. Formalities en route
Between the time when the goods leave the office of export and/or departure, and
the time when they arrive at the office of destination, certain details may need tobe added to the copies of the single administrative document which accompanythe goods. These concern the transport operation and must be added to thedocument by the carrier responsible for the means of transport on which the goodsare directly loaded, as and when the transport operations take place. The
particulars may be added legibly by hand; in this case, the form should be
completed in ink in block capitals.
These indications concern the following boxes, on copies 4 and 5 only:
— Transhipment: use box 55.
Box 55: transhipmentsThe first three lines of this box are to be completed by the carrier where,
during the operation in question, the goods are transhipped from one means
of transport to another or from one container to another.
It should be noted that, where goods are transhipped, the carrier must
approach the competent authorities, in particular where it proves necessary toaffix new seals, in order to have the Community transit document annotated
accordingly.
Where the customs authority has authorized transhipment without super-
vision, the carrier must himself annotate the Community transit documentaccordingly and have it endorsed by the competent authorities of the MemberState where the transhipment has taken place.
— Other incidents: use box 56.
Box 56: Other indicents (SIC! incidents) during carriage:
Box to the completed in accordance with existing obligations under
Community transit procedure.
In addition, where the goods were loaded on a semitrailer and only the tractor
vehicle is changed during the journey (without the goods being handled ortranshipped) enter in this box the registration number of the new tractor. In
such cases endorsement by the competent authorities is not necessary.
C. Formalities concerning customs procedures at import
1 . Declaration
Enter ‘IMI’, ‘EU’ or ‘COM’, as appropriate, in the first subdivision.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 625
Using the appropriate Community code, enter the type of declaration in the
second subdivision. This item is optional for the Member States.
The third subdivision must not be used.
2 . Consignor/exporter
Box for optional use by the Member States (enter the full name and address
of the consignor or the seller of the goods).
3. Fo r m s
Enter the number of the subset in relation to the total number of subsets of
forms and continuation forms used. For example, if there is one IM form
and two IM/c forms, indicate on the IM form ‘1/3’, on the first IM/c form‘2/3’ and on the second IM/c form ‘3/3’.
Where the declaration covers only one item (i.e. only one ‘description of
goods’ box has to be completed) do not enter anything in box 3, but enterthe figure 1 in box 5.
4 . Loading lists
Enter in figures the number of any loading lists attached, or of commercial
descriptive lists where these are authorized by the competent authority.
Box for optional use by the Member States.
5. I t e m s
Enter the total number of items declared by the person concerned in all the
forms and continuation forms (or loading lists or commercial lists) used.The number of items must correspond to the number of ‘description ofgoods’ boxes to be completed.
6 . Total packages
Box for optional use by the Member States.
Enter the total number of packages making up the consignment in question.
7 . Reference number
Optional item for users, to contain the commercial reference number
allocated by the person concerned to the consignment in question.
8 . Consignee
Enter the full name and address of the person(s) or company(ies) to whom
the goods are to be delivered. In the case of groupage consignments, theMember States may provide that the word ‘various’ be entered in this box,
and the list of consignees attached to the declaration.
In the case of entry for the customs warehousing procedure in a private
warehouse (type C, D or E), enter the full name and address of the depositorwhere the latter is not the declarant.
As to the identification number, the Member States may supplement the
user notice to include the identification number allocated to the person or
company concerned by the competent authorities for tax, statistical or otherpurposes.
9 . Person responsible for financial settlement
Box for optional use by the Member States (the person who is responsible
for the transfer of the funds relating to the transaction).
1 0 . Country of last consignment
Box for optional use by the Member States, as required.
1 1 . Trading/production country
Box for optional use by the Member States, as required.
1 2 . Particulars relating to value
Box for optional use by the Member States (particulars required to calculate
tax or statistical value for customs purposes).
1 3 . Common agricultural policy (CAP)
Box for optional use by the Member States (particulars concerning the
implementation of agricultural policy).!
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 626
1 4 . Declarant or representative of the consignee
Enter the full name and address of the person or company concerned in
accordance with the provisions in force. If the declarant and the consigneeare the same person, enter the word ‘consignee’.
As to the identification number, the Member States may supplement the
user notice to include the identification number allocated to the person or
company concerned by the competent authorities for tax, statistical or otherpurposes.
1 5 . Country of dispatch/export
Enter the name of the country from which the goods are exported. Member
States may opt not to use this box when they require box 15a to be used.
This box is optional for Member States in the case of entry into a customs
warehouse.
Using the appropriate Community code, enter in box 15a the country
concerned.
Box 15b must be left blank.
1 6 . Country of origin
Information can be required only where authorized by Community law.
If the declaration covers a number of items of different origin, enter the
word ‘various’. Member States may waive the use of this box when they
require box 34 to be used. This box is optional for Member States in thecase of entry into an economic customs procedure.
Member States may waive the use of this box where they require box 34 to
be used.
1 7 . Country of destination
Except for cases of entry for the customs warehousing procedure of pre-
financed goods, this box is for optional use by the Member States.
Enter the name of the Member State concerned.
Using the appropriate Community code, enter in box 17a the Member State
concerned.
Enter in box 17b the region of destination of the goods.
1 8 . Identity and nationality of means of transport on arrival
Box for optional use by the Member States.
Enter the identity e.g. registration number(s) or name of the means of
transport (lorry, ship, railway wagon, aircraft) on which the goods weredirectly loaded on presentation at the customs office where the destinationformalities are completed, followed by the nationality of the means oftransport (or that of the vehicle propelling the others if there are severalmeans of transport) using the appropriate Community codes. For example,
if a tractor and trailer with different registration numbers are used, enter the
registration number of the tractor and that of the trailer, together with thenationality of the tractor.
In the case of postal consignments or carriage by fixed transport installation
do not enter registration number or nationality in this box.
In the case of carriage by rail do not enter the nationality.
1 9 . Container (Ctr)
Using the appropriate Community codes, indicate the situation when
crossing the external Community frontier.
2 0 . Delivery terms
Box for optional use by the Member States.
Using the appropriate Community headings and codes, give particulars of
relevant terms of the commercial contract.
2 1 . Identity and nationality of the active means of transport
crossing the border.
Box for optional use by the Member States in respect of identity.
This box must be completed in respect of nationality, except in the case of
entry into a customs warehouse. However, in the cases of postalconsignments or carriage by rail or fixed transport installation, theregistration number and nationality should not be entered.
Using the appropriate Community codes, enter the type (lorry, ship, railway
wagon, aircraft) of the active means of transport crossing the external!
B1993R2454 — EN — 01.01.1999 — 001.001 — 627
frontier of the Community, followed by its identity, e.g. registration number,
and nationality.
In the case of combined transport or where several means of transport are
used, the active means of transport is the one which propels the whole
combination. For example, if it is a lorry on a sea-going vessel, the active
means of transport is the ship, if it is a tractor and trailer, the active meansof transport is the tractor.
2 2 . Currency and total amount invoiced
Box for optional use by the Member States.
Using the appropriate Community code, enter the currency in which the
contract was drawn up, followed by the invoiced price for all goodsdeclared.
23. E x c h a n g e r a t e
Box for optional use by the Member States (exchange rate in force between
the invoice currency and the currency of the Member States concerned).
2 4 . Nature of the transaction
Box for optional use by the Member States.
Using the appropriate Community headings and codes, give particulars of
relevant terms of the commercial contract.
2 5 . Mode of transport at the border
Using the appropriate Community code, enter the mode of transport
corresponding to the active means of transport on which the goods entered
the customs territory of the Community. This box is optional for MemberStates in the case of entry into a customs warehouse.
2 6 . Mode of transport inland
Until 31 December 1995, box for optional use for the Member States. After
this date, this box shall become compulsory for the Member States.
This box must not be completed where the import formalities are carried out
at the point of entry into the Community.
Box for optional use by Member States in respect of entry of goods for the
customs warehousing procedure.
Using the appropriate Community codes, enter the mode of transport upon
arrival.
2 7 . Place of unloading
Box for optional use for the Member States
Enter, in code form where provided for, the place where the goods are
unloaded from the active means of transport on which they crossed theCommunity frontier.
2 8 . Financial and banking data
Box for optional use by the Member States (transfer of funds relating to the
operation in question. Information on financial formalities and procedureand on bank references).
2 9 . Office of entry
Box for optional use for the Member States.
Enter the customs office by which the goods entered the customs territory
of the Community.
3 0 . Location of the goods
Box for optional use by the Member States.
Enter the precise location where the goods may be examined.
3 1 . Packages and description of goods — marks and numbers
— container No(s) — number and kind
Enter the marks, numbers, quantity and kind of packages or, in the case of
unpackaged goods, enter the number of such goods covered by thedeclaration, or the word ‘bulk’, as appropriate, together with the particularsnecessary to identify the goods. The description of the goods means thenormal trade description. Except for non-Community goods placed under
the customs warehousing procedure in a type A, B, C, E or F warehouse,
this description must be expressed in terms sufficiently precise to enable!
B
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 628
immediate and unambiguous identification and classification. This box
must also contain the particulars required by any specific rules (e.g. V AT,excise duties). If containers are used, their identifying marks should also beentered in this box.
Where the word ‘various’ has been entered in box 16 (country of origin), the
Member States may provide for the country of origin of the goods inquestion to be given here, within the limits of Community law.
3 2 . Item number
Enter the number of the item in question in relation to the total number of
articles declared in the forms and continuation forms used, as described inthe note to box 5.
When the declaration covers only one item of goods, the Member States
may provide that this box need not be completed, the figure 1 having been
entered in box 5.
33. C o m m o d i t y c o d e
Enter the code number corresponding to the item in question. The Member
States may provide for entry of a specific nomenclature concerning excise
duties in the last subdivision on the right.
3 4 . Country-of-origin code
Using the appropriate Community codes, enter in box 34a the code
corresponding to the country given in box 16. When the word ‘various’ is
given in box 16, enter the code corresponding to the country of origin of the
item in question.
Member States may waive the use of box 34 where they require box 16 to be
used, unless the latter contains the word ‘various’.
Box 34 is optional for Member States in the case of entry into a customs
warehouse.
35. G r o s s m a s s
Box for optional use by the Member States. Enter the gross mass of the
goods described in the corresponding box 31, expressed in kilograms. Thegross mass is the aggregate mass of the goods with all their packing,excluding containers and other transport equipment.
Box mandatory in the case of the entry for the customs warehousing
procedure.
3 6 . Preference
Enter the appropriate code.
Until 1 January 1996, Member States may use codes other than those
specified in Annex 38, provided that such codes enable statistics to be
recorded at least as accurately as the codes specified in that Annex.
3 7 . Procedure
Using the appropriate Community code, enter the procedure for which the
goods are declared at destination.
38. N e t m a s s
Enter the net mass of the goods described in the corresponding box 31,
expressed in kilograms. The met mass is the mass of the goods themselveswithout any packaging.
39. Q u o t a
Box for optional use by the Member States (implementation of rules on
quotas, as applicable).
4 0 . Summary declaration/previous document
Box for optional use by the Member States (reference particulars of any
summary declaration used in the Member State of import or of thedocuments relating to any previous administrative procedure).
This box is mandatory in the case of the entry for the customs warehousing
procedure and where appropriate for the evidence of Community status!
B
!M1
!M3
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!M11993R2454 — EN — 01.01.1999 — 001.001 — 629
!B
4 1 . Supplementary units
For use as necessary in accordance with the goods nomenclature. Enter the
quantity of the item in question, expressed in the unit laid down in the goodsnomenclature. This box is mandatory for Member States in the cases ofentry to free circulation or entry into a customs procedure other than entryinto a customs warehouse. However, this box is also mandatory in the caseof entry of pre-financed goods into a customs warehouse.
42. I t e m p r i c e
Box for optional use by the Member States (enter the amount included in
the price entered in box 22 which refers to the item in question).
4 3 . Evaluation method
Box for optional use by the Member States (particulars required for
calculating the tax or statistical value for customs purposes).
4 4 . Additional information, documents produced, certifi-
cates and authorizations
Enter the details required by any specific rules applicable together with
reference particulars of the documents produced in support of thedeclaration, including the serial numbers of any control copies T5. Thesubdivision ‘Additional information (AI) code’ must not be used.
Where a declaration entering goods for the customs warehousing procedure
is lodged with a customs office other than the supervising office, enter the
name and full address of the supervising office.
From 1 January 1999, the declarations made in the Member States which
give the opportunity to operators to opt for the use of the euro unit for theestablishment of their customs declarations will include in this box,preferably in the subdivision in the bottom right-hand corner, an indicator ofthe currency unit, national unit or euro unit, used.
Member States may provide that this indicator be entered only in box 44 for
the first item of goods of the declaration. In this case, the information will
be deemed valid for all the good items of the declaration.
This indicator will be constituted by the iso-alpha-3 currency code (ISO
4217)
45. A d j u s t m e n t
Box for optional use by the Member States (particulars required for
calculating the tax or statistical value for customs purposes).
The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box 44, inthe currency of the Member State of destination.
4 6 . Statistical value
Enter the statistical value expressed in the currency unit the code for which
may appear in box 44, or, in the absence of such a code in box 44, in the
currency of the Member State of destination, in accordance with the
Community provisions in force
This box is optional for Member States in the case of entry into a customs
warehouse.
4 7 . Calculation of taxes
Enter the tax base (value, weight or other). The Member States may require
the type of tax, the rate of duty or tax applicable and the payment method
selected to be shown, and, for information purposes only, the amount ofeach type of tax payable and the total tax for the item in question ascalculated by the person concerned.
In the declaration entering non-Community goods for the customs
warehousing procedure in a type D warehouse, indicate only the tax base.!
M1
!M14
!B
!M14
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 630
The following should be shown on each line, using the appropriate
Community codes, as required:
— the type of tax (e.g. import duty, V AT),
— the tax base,
— the rate of tax applicable,
— the amount of tax payable,
— the method of payment chosen (MP).
‘The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box 44, in
the currency of the Member State of destination
4 8 . Deferred payment
Box for optional use by the Member States (reference particulars of the
authorization in question; deferred payment here refers both to deferred
payment of customs duties and to tax credit).
4 9 . Identification of warehouse
Where necessary, enter the identification number of the warehouse,
followed by the letters preceding the authorization number identifying theMember State of issue.
This box is optional for Member States in the cases of entry into a free
circulation and entry into a customs procedure other than customs
warehousing or outward processing from a customs warehouse.
5 4 . Place and date, signature and name of the declarant or his
representative
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of theperson concerned must be given on the copy which is to remain at the officeof destination, followed by the full name of that person. Where that personis a legal person, the signatory should add his capacity after his signature
and full name.
TITLE III
Remarks concerning the continuation forms
A. Continuation forms should only be used where the declaration covers more
than one item (cf. box 5). They must be presented together with an IM, EX,EU or COM form.
B. The instructions in Titles I and II also apply to the continuation forms.
However:
— the first subdivision of box 1 must contain the symbol IM/c, EX/c or
EU/c (or, where applicable, COM/c); that first subdivision must be leftblank if the form is used for Community transit purposes only, inwhich case the symbol denoting the status of the goods for thepurposes of the Community transit procedure should be entered in thethird subdivision of this box,
— box 2/8 is for optional use by the Member States and should show only
the name and identification number, if any, of the person concerned,
— the ‘summary’ part of box 47 concerns the final summary of all the
items covered by the IM and IM/c, EX and EX/c, EU and EU/c orCOM and COM/c forms used. It should therefore be used only on thelast of the IM/c, EX/c, EU/c or COM/c forms attached to an IM, EX,EU or COM document in order to show the total by type of tax and the
grand total (GT) of the charges payable.
C. If continuation forms are used, the ‘description of goods’ boxes which have
not been used must be crossed through to prevent any subsequent use.!
B
!M14
!B1993R2454 — EN — 01.01.1999 — 001.001 — 631
ANNEX 38
CODES TO BE USED IN THE FORMS (1)"M8 (2)3
Box 1: Declaration
First subdivision
The symbols applicable are as follows:
EX: — declaration for export from the customs territory of the Community
(except trade with EFTA),
— declaration for dispatch of non-Community goods in the context of trade
between two Member States.
IM: — declaration placing goods imported into the customs territory of the
Community under any customs procedure (except trade with EFTA),
— declaration placing non-Community goods under a customs procedure at
destination, in the context of trade between two Member States (excepttrade with EFTA).
EU: — declaration for export to an EFTA country,
— declaration of import from EFTA country.
COM: — declaration in respect of Community goods suject (SIC! subject) to
specific measures during the transitional period following the accession
of new Member States,
— declaration placing prefinanced goods in a customs warehouse or free
zone,
— declaration entering Community goods for warehousing.
— declaration in respect of Community goods in the context of trade
between parts of the customs territory of the Community to which the
provisions of Directive 77/388/EEC are applicable and parts of that
territory to which those provisions do not apply, or in the context of tradebetween parts of that territory where those provisions do not apply.
Second subdivision
The codes applicable are given below:
0: Entry for free circulation.
This code is not to be used for goods reimported after temporary export
(see code 6).
1: Permanent export.
This code is not to be used for re-export following temporary import (see
code 3).
2: Temporary export.3: Re-export.
This code is not to be used for temporary export (see code 2). It can
apply only to goods previously imported temporarily or to goods
previously imported to be placed under a warehousing procedure.
4: Entry for home use.
This code is not to be used for reimportation (see code 6).
5: Temporary importation.
6: Reimportation.
This code applies only to goods previously exported temporarily.
7: Entry for warehousing, including placing of goods in other premises under
customs control.!
B
(1) The use, in this Annex, of the words export, re-export, importation and
reimportation equally cover dispatch, redispatch, introduction and reintroduction.
(2) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the
other non-Community contracting parties to the Conventions on a common transit
procedure and on the simplification of formalities in trade in goods.!M1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 632
9: Processing under customs control and other procedures.
Third subdivision
This subdivision must be completed only where the form is to be used for the purposes
of the Community transit procedure or as a document proving the Community status ofgoods.
The following marks shall be used as shown below:
T1: for goods moving under the external Community transit procedure;T2: for goods moving under the internal Community transit procedure in
accordance with Article 165 of the Code, other than Article 311(c) goods;
T2F: for goods moving under the internal Community transit procedure in
accordance with Article 311(c);
T: for a mixed consignment of goods to which at least two of the following
apply:
— they are goods moving under the external Community transit procedure,
— they are goods, other than those covered by Article 311(c), moving under
the internal Community transit procedure in accordance with Article 165
of the Code,
— they are goods of the type covered by Article 311(c) moving under the
internal Community transit procedure;
T2L: Document proving the Community status of goods;
Document proving the Community status of goods consigned to or from a part of the
customs territory of the Community where the provisions of Directive 77/388/EEC donot apply.
Box 10: Country of first destination
The provisions of Council Regulation (EC) No 1172/95 (
1), apply, in particular those
contained in Article 9 (1).
Box 11: Trading country
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular those
contained in Article 9 (1).
Box 15a: Country of dispatch/export code
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular those
contained in Article 9 (1).
Box 15b: Region of dispatch/export code
Codes to be adopted by the Member States.
Box 17a: Country of destination code
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular those
contained in Article 9 (1).!B
(1) OJ No L 118, 25. 5. 1995, p. 10.!M13
!B
!M8
!B
!M8
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!M8
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!M81993R2454 — EN — 01.01.1999 — 001.001 — 633
Box 17b: Region of destination code
Codes to be adopted by the Member States.
Box 18: Nationality of means of transport on departure/arrival
The codes given for box 15a are applicable.
Box 19: Container
The codes applicable are:
0: Goods not transported in containers.
1: Goods transported in containers.
Box 20: Delivery terms
The codes and statements to be entered as appropriate in the first two subdivisions of
this box are as follows:
First subdivi-
sionMeaning Second subdivision
Incoterm code Incoterms — ICC/ECE Place to be specified
EXW Ex works locality of works
FCA Free carrier … named point
FAS Free alongside ship named port of shipment
FOB Free on board named port of shipmentCFR Cost and freight (C & F) named port of destination
CIF Cost, insurance and
freightnamed port of destination
CPT Carriage paid to named point of destination
CIP "
C2Carriage and insur-
ance paid to 3named point of destination
DAF Delivered at frontier named place of delivery at frontier
DES Delivered ex-ship named port of destination
DEQ Delivered ex-quay duty paid … named port
DDU Delivered duty unpaid named place in country of importationDDP Delivered duty paid named place of delivery in country of
importation
XXX Delivery terms other than
those listed abovenarrative description of delivery terms
given in the contract
The Member States may require the following particulars in the third subdivision:
1: Place situated in the territory of the Member State concerned.
2: Place situated in the territory of another Member State.
3: Other (place situated outside the Community).
Box 21: Nationality of the active means of transport crossing the frontier
The codes given for box 15a are applicable.
Box 22: Invoice currency
‘The invoice currency is to be indicated by means of the ISO alpha-3 currency code
(ISO 4217).!
B
!M141993R2454 — EN — 01.01.1999 — 001.001 — 634
However, Member States may continue to use the three-digit geonomenclature codes
adopted by virtue of Article 9 of Council Regulation (EC) No 1172/95 (1).
Box 24: Nature of the transaction
The list of codes applicable is given below.
The Member States which require this item of information must use the single digit
codes listed in column A (excluding, where appropriate, code 9), this digit being entered
in the left-hand side of the box. They may also provide for a second digit from the list in
column B to be entered in the right-hand side of the box.
Column A Column B
1. Transactions involving actual or in-
tended transfer of ownership against
payment or other consideration (otherthan the transactions listed under 2, 7and 8) (
1)(2)(3)1. Final purchase/sale (2)
2. Goods dispatched for viewing, trial
samples, goods dispatched with rightof return and transactions involvingcommission
3. Transactions involving payment in
kind
4. Sale to foreign travellers for their
personal use
5. Financial leasing (
3)
2. Return of goods already recorded
under code 1 (4); replacement of
goods free of charge (4)1. Return of goods
2. Replacement for returned goods
3. Replacement (e.g. under terms of
guarantee) for goods not returned
3. Transactions (not temporary in na-
ture) involving transfer of ownership
but without consideration (financialor otherwise)1. Deliveries of goods under pro-
grammes wholly or partly financed
by the European Community
2. Other government-aid deliveries
3. Other aid deliveries (individuals and
non-governmental organizations)
4. Other transactions
4. Transactions with a view to proces-
sing under contract (
5)or repair (6)
(other than the transactions recordedunder 7)1. Processing
2. Repair and maintenance against pay-
ment
3. Repair and maintenance free of
charge
5. Transactions after processing under
contract (
5) or repair (6) (other than the
transactions recorded under 7)1. Processing
2. Repair and maintenance against pay-
ment
3. Repair and maintenance free of
charge
6. Transactions not involving transfer of
ownership, e.g. hire, loan, operational
leasing (7) and other temporary
uses (8), with the exception of proces-
sing under contract or repair (deliveryand return)1. Hire, loan, operational leasing
2. Other temporary uses
7. Transactions in connection with joint
defence programmes or other inter-
governmental production programmes
(e.g. Airbus)
8. Delivery of building material and
equipment in connection with con-struction or civil engineering activ-ities constituting part of a generalcontract (
9)!M14
(1) OJ L 118, 25. 5. 1995, p. 10.!B
!M71993R2454 — EN — 01.01.1999 — 001.001 — 635
Column A Column B
9. Other transactions
(1)This item covers most exports and imports, i.e. transactions in respect of which:
— ownership is transferred from resident to non-resident or vice versa,
— payment or other compensation (payment in kind) is or will be made.
It should be noted that this also applies to goods sent between entities of a same enterprise or
of a same group of enterprises and to goods sent from/to central distribution depots, unless no
payment or other compensation is made in respect of these transactions (in which case such
transactions shall be listed under heading 3).
(2)Including spare parts and other replacement deliveries made against payment.
(3)Including financial leasing: the lease instalments are calculated in such a way as to cover all or
virtually all the value of the goods. The benefits and risks of ownership are transferred to the
lessee. At the end of the contract, the lessee becomes the legal owner.
(4)Return and replacement dispatches of goods originally recorded under headings 3 to 9 ofcolumn A should be recorded under the corresponding headings.
(5)Processing operations (whether or not under customs supervision) should be recorded underheadings 4 and 5 of column A. Own-account processing operations are not covered by these
headings and should be recorded under heading 1 of column A.
(6)Repair entails the restoration of goods to their original function; this may involve somestructural alterations or improvements.
(7)Operational leasing: all lease contracts other than financial leasing (see note (3)).
(8)This item covers goods exported/imported with the intention of subsequent re-import/re-
export without any change of ownership taking place.
(9)The transactions recorded under heading 8 of column A involve goods which are notseparately invoiced but for which a single invoice is made covering the total collective value.
Where this is not the case, the transactions should be recorded under heading 1.
Box 25: Mode of transport at the frontier
The list of codes applicable is given below:
A: Single-digit code (obligatory)B: Two-digit code (second digit optional)
A B Description
1 10 Sea transport
12 Railway wagon on sea-going vessel16 Powered road vehicle on sea-going vessel17 Trailer or semi-trailer on sea-going vessel
18 Inland waterway vessel on sea-going vessel
2 20 Rail transport
23 Road vehicle on railwagon
3 30 Road transport4 40 Air transport5 50 Postal consignment7 70 Fixed transport installations8 80 Inland waterway transport9 90 Own propulsion!
M7
!B1993R2454 — EN — 01.01.1999 — 001.001 — 636
Box 26: Inland mode of transport
The codes given for box 25 are applicable.
Box 27: Place of loading/unloading
Codes to be adopted by the Member States.
Box 28: Financial and banking data
Codes to be adopted by the Member States.
Box 29: Office of exit/entry
Pending harmonization at Community level, the codes are to be adopted by the Member
States. The use of codes rather than words is optional for the Member States.
Box 33: Commodity code
First subdivisions (eight digits)
To be completed in accordance with the combined nomenclature.
Second subdivision (two characters)
To be completed in accordance with the Taric code (two characters for the application of
specific Community measures in respect of formalities to be completed at destination).
Third subdivision (four characters)
To be completed in accordance with the Taric code (first additional code).
Fourth subdivision (four characters)
To be completed in accordance with the Taric code (second additional code).
Fifth subdivision (four characters)
Codes to be adopted by the Member States concerned.
Box 34a: Country of origin code
The codes given for box 15a are applicable.
Box 34b: Region of origin/production code
Codes to be adopted by the Member States.!B
!M5
!B1993R2454 — EN — 01.01.1999 — 001.001 — 637
!M3
Box 36: Preference
The relevant codes are given below:
1 . First digit of code
Code Tariff arrangement
1 Normal tariff arrangement (no preference certificate)
2 Generalized System of Preferences (GSP)
3 Other tariff preferences (EUR 1, ATR (1)or equivalent document)
(1)Where this is used to establish the originating status.
2 . Next two digits
Code Tariff arrangement
00 None of the following!M13
0 None of the following!M3
10 Tariff suspension
15 Tariff suspension with specified end-use18 Tariff suspension with certificate confirming the special nature of the
product
20 Tariff quota (
1)
23 Tariff quota with specified end-use (1)
25 Tariff quota with certificate confirming the special nature of the product (1)
28 Tariff quota following outward processing (1)
40 Special end-use resulting from the Common Customs Tariff50 Certificate confirming the special nature of the product.!
M13
99 Non-imposition of customs duties under Community legislation or the
provisions of customs union agreements concluded by the Community.
(1)Where the requested tariff quota is exhausted, Member States may allow the request to be valid
for any other existing preference.
Box 37: Procedure on import/export
A . First subdivision:
The codes to be entered in this subdivision are based on those given in the second
subdivision of box 1.
These are four-digit codes, composed of a two-digit code representing the
procedure requested, followed by a second two-digit code representing theprevious procedure. The list of two-digit codes is given below.
‘Previous procedure’ means the procedure under which the goods were placed
before being placed under the procedure requested.
It should be noted that where the previous procedure is a warehousing procedure
or temporary importation, or where the goods have come from a free zone, therelevant code should be used only where the goods have not been placed under acustoms procedure with economic impact (inward processing, outward processingor processing under customs control).
For example:
re-export of goods imported under the customs inward processing procedure
(suspension system) and subsequently placed under the customs warehousingprocedure = 3151 (not 3171).!
M13
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!B1993R2454 — EN — 01.01.1999 — 001.001 — 638
(First operation = 5100; second operation = 7151: re-export = 3151).
Similarly, where goods previously temporarily exported are reimported, entry
under one of the abovementioned suspensive procedures is to be regarded assimple importation under that procedure. Indication of the ‘reimportation’ aspectis to be given only when the goods are released for free circulation.
For example:
entry for home use with simultaneous entry for free circulation of goods exported
under the customs outward processing procedure and placed under a customswarehousing procedure on reimportation = 6121 (not 6171).
(First operation: temporary export for outward processing = 2100; second
operation: storage in customs warehouse = 7121; third operation: entry for homeuse + entry for free circulation = 6121).
List of procedures for coding purposes
(Two of these basic elements must be combined to produce a four-digit code)
01: Free circulation of goods simultaneously redispatched in the context of
trade between parts of the customs territory of the Community in withthe provisions of Council Directive 77/388/EEC (
1) are applicable and
parts of that territory in which these provisions do not apply, or in thecontext of trade between the parts of that territory where these provisions
do not apply.
Free circulation of goods simultaneously redispatched in the context of
trade between the Community and the Principality of Andorra (
2) and
between the Community and the Republic of San Marino (3).
02: Free circulation which a view to appliying (SIC! applying) the inward
processing procedure (drawback system) (4).
05: Free circulation with simultaneous entry under an inward processing
procedure other than those referred to under codes 02 and 51.
07: Free circulation with simultaneous entry under a warehousing procedure
(including placing in other premises under fiscal control).
08 (a): Goods released for free circulation under the inward processing
procedure (drawback system) in another Member State. "C1(4)3.
10: Permanent export/dispatch.
21: Temporary export under the customs outward processing procedure (5)
other than that referred to under Code 25.
22: Temporary export under an outward processing procedure other than
those referred to unter (SIC! under) Code 21 or Code 25.
23: Temporary export for return in the unaltered state.
24 (a): Goods previously placed under the customs outward processing
procedure in another Member State.
25: Temporary export in all cases where the economic outward processing
arrangements for textiles established by Regulation (EEC) No 636/82 isapplicable.
31: Re-exportation.
40: Home use with simultaneous entry for free circulation of goods which
are not subject to exempt supply.
41: Home use with simultaneous entry for free circulation in the context of
the inward processing procedure (drawback system).!
B
(1) OJ No L 145,13. 6. 1977, p. 1.
(2) Council Decision 90/680/EEC (OJ No L 374, 31. 12. 1990, p. 13).
(3) Council Decision 92/561/EEC (OJ No L 359, 9. 12. 1992, p. 13).
(4) Council Regulation (EEC) No 2913/92 of 19 October 1992 "C1
3:Article 114(1) (b) (see also paragraph 2 (b))
(5) Article 145 (1) of Regulation (EEC) No 2913/92.!M2
!B
!M2
!B1993R2454 — EN — 01.01.1999 — 001.001 — 639
42: Home use with simultaneous entry for free circulation of goods subject
to an exempt supply.
43: Home use with simultaneous entry for free circulation in the context of
the implementation of specific measures in connection with the paymentof an amount during the transitional period following the accession ofnew Member States.
44 (a): Goods released for home use and free circulation under the inward
processing procedure (drawback system) in another Member State (
1).
45: Partial entry for home use with simultaneous entry for free circulation
and for a warehousing procedure (including placing in other premisesunder fiscal control).
46: Free circulation under inward processing procedure (drawback system)
in a customs warehouse (
1).
47: Free circulation under inward processing procedure (drawback system)
in a free zone or free warehouse.
49: Entry for home use of Community goods in the context of trade between
parts of the customs territory of the Community in which the provisionsof Directive 77/388/EEC are applicable and parts of that territory inwhich those provisions do not apply, or in the context of trade between
the parts of that territory where these provisions do not apply.
Entry for home use of goods in trade between the Community and the
Principality of Andorra and between the Community and the Republic ofSan Marino.
51: Inward processing procedure (suspension system) (
2)
52: Inward processing procedure other than those referred to under codes 02
and 51.
53: Import under temporary import procedure.54 (a): Goods placed or obtained under the inward processing procedure
(suspension system) (
1) carried out in another Member State (and not
released for free circulation there).
55: Inward processing procedure (suspension system) (2) in a customs
warehouse.
56: Inward processing procedure (suspension system) in a free zone or free
warehouse.
57: Transfer of goods or products under the inward processing arrangements
using the suspension system (3).
61: Reimportation with simultaneous release for free circulation and home
use of goods which are not subject to an exempt supply.
62: Reintroduction with entry for home use in the context of trade between
parts of the customs territory of the Community in which the provisionsof Directive 77/388/EEC are applicable and parts of that territory inwhich those provisions do not apply, or in the context of trade betweenthe parts of that territory where those provisions do not apply.
Reintroducing with entry for home use in trade between the Community
and the Principality of Andorra and between the Community and the
Republic of San Marino.
63: Reimportation with simultaneous release for free circulation and home
use of goods subject to an exempt supply.
65: Reimportation with simultaneous release for free circulation and entry
for an inward processing procedure other than those referred to undercodes 02 and 51.
67: Reimportation with simultaneous release for free circulation and entry
for a warehousing procedure (including placing in other premises underfiscal control).
71: Customs warehousing procedure including placing in other premises
under customs control.!
B
(1) Council Regulation (EEC) No 2913/92 of 19 October 1992 "C1
3:Article 114(1) (b) (see also paragraph 2 (b))
(2) Regulation (EEC) No 2913/92 Article 114 (1) (a) (see also paragraph 2 (a).
(3) Commission Regulation (EEC) No 3710/92 (OJ No L 378, 23. 12. 1992, p. 9).1993R2454 — EN — 01.01.1999 — 001.001 — 640
72: Warehousing of national goods (including placing in other premises
under fiscal control).
73: Warehousing of Community goods (including placing in other premises
under fiscal control).
76: Placing in an export warehouse or free zone with advance payment of
export refunds for products or goods intended for export without further
processing (1).
77: Warehousing with intention to export with advance payment of export
refunds for processed products and goods obtained from basicproducts (
2).
78: Free zone except in the case provided for under code 76.91: Entry for processing under customs control.
92: Goods placed or obtained under processing under customs control in
another Member State (and not released for free circulation there).
93: Destruction (under customs control).94: Permanent use under customs control (end-use).95: Supplies for ships’ and aircraft stores.96: Supplies by duty- and tax-free shops at ports and airports.
Note: The code 00 is used to indicate that no previous procedure applied (i.e. as
the third and fourth digits only).
(a) These codes cannot be used as for the first two digits of the procedure
code, but for only to indicate the previous procedure, e. g. 4054 = entryfor free circulation and home use of goods previously placed under IPR
— suspension system in another Member State.
B . Second subdivision
Pending harmonization at Community level, the codes (up to three characters) are
to be adopted by the Member States.
Box 47: Calculation of taxes
First column: Type of tax
Pending harmonization at Community level, the codes are to be adopted by the Member
States.
Last column: Method of paymentThe codes applicable, at the discretion of the Member States concerned, are given
below:
A: Immediate payment by cash or equivalent.
B: Payment in cash.
C: Payment by crossed cheque (bank transfer).D: Other (e. g. direct debit to agent’ s cash account).E: Deferred or postponed payment.F: Deferred payment — customs system or equivalent national system.G: Postponed payment — V AT system (Article 23 Sixth V AT Directive).
H: Goods imported on behalf of V AT registered consignee (deferment on
consignee’ s account).
J: Payment through post office administration (postal consignments) or other
public sector or government department.
K: Excise credit or rebate.!
B
(1) Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of
export refunds in respect of agricultural products; — Article 5 (2) (OJ No L 62, 7.
3. 1980, p. 5).
(2) Regulation (EEC) No 565/80 — Article 4 (2).1993R2454 — EN — 01.01.1999 — 001.001 — 641
L: Security or guaranteed payment.
M: Security including cash deposit.N: Individual cash deposit.P: From agent’ s cash account.Q: From deferment account.R: Guarantee.
S: Individual guarantee account.
T: From agent’ s guarantee account.U: From agent’ s guarantee — standing authority.V: From trader’ s guarantee — individual authority.O: Guarantee lodged with Intervention Agency.W: Agent’ s general bond.
X: Trader’ s general bond.
Y: Ordinary bond.Z: Undertaking.
Box 49: Warehouse identification
Enter the letter identifying the type of warehouse in accordance with the descriptions
contained in Article 504 followed by the identification number allocated by the Member
State when the authorization is issued.
Box 51: Intended transit offices (and countries)
Indication of countries
The list of codes applicable is given below:
B or BE: Belgium
DK: DenmarkD or DE: GermanyEL or GR: GreeceES: SpainFR: France
IRL or IE: Ireland
IT: ItalyLU: LuxembourgNL: NetherlandsPT: PortugalGB: United KingdomA or AT: Austria
FI: Finland
NO: NorwaySE: SwedenCH: SwitzerlandIS: Iceland
CZ: Czech Republic!
B
!M81993R2454 — EN — 01.01.1999 — 001.001 — 642
HU: Hungary
PL: PolandSK: Slovakia
SM: San Marino
AD: Andorra
Box 52: Guarantee
Type of guarantee
The list of codes applicable is as follows:
Situation Code Other indications
Guarantee not required for Commu-
nity transit (Article 95 of Regulation(EEC) No 2913/92)0 No of guarantee waiver certificate
Comprehensive guarantee 1 No of certificate Guarantee office
Individual guarantee 2Cash deposit guarantee 3
Flat-rate guarantee 4
Guarantee under Article 467 5Guarantee waived (Article 94 of
Regulation (EEC) No 2913/92)6
Guarantee not required for certain
public bodies8
Indication of countries
The codes given for box 51 are applicable.
Box 53: Office of destination (and country)
The codes given for box 51 are applicable.!
M8
!M10
!B1993R2454 — EN — 01.01.1999 — 001.001 — 643
ANNEX 38a
!M61993R2454 — EN — 01.01.1999 — 001.001 — 644
ANNEX 38b
1. For the purposes of the application of Article 290a, the customs authorities of the
customs office at which the declaration for free circulation of fresh bananas islodged shall determine the net mass, based on a sample of units of packaging foreach type of packaging and for each place of origin.
2. The units of packaging weighed should constitute a representative sample of the
declaration. It shall involve at least the quantities indicated below:
Number of units of packaging declared (by
type of packing and by origin)Number of units of packaging to be
examined
— up to 400 5
— from 401 to 700 7
— from 701 to 1 000 10— from 1 001 to 2 000 13
— more than 2 000 15
Where a whole cargo load is covered by a single declaration, the customs office
may, unless fraud is suspected, base the calculation of the net mass on a minimumsample of 15 units of packaging (of the same type of packaging and from thesame place of origin).
The net mass shall be determined as follows:— opening at least one unit of packaging, then calculating the mass of the
packaging,
— the mass of the packaging shall be accepted for all packaging of the same
type and shall be deducted from the mass of all the units of packagingweighed,
— the average mass per unit of packaging of bananas thus established, based on
the mass of the sample checked, shall be accepted as the basis fordetermining the net mass of the bananas covered by the declaration.!
M111993R2454 — EN — 01.01.1999 — 001.001 — 645
!M1
ANNEX 39
LIST OF PETROLEUM PRODUCTS FOR WHICH THE CONDITIONS FOR
ADMISSION WITH FA VOURABLE TARIFF TREATMENT BY REASON OF
THEIR END-USE APPL Y
CN code Description of goods
ex Chapter 27:MiscellaneousCertain cases referred to in Additional Notes 4 (n) and (5)
2707 Oils and other products of the distillation of high temperature coal
tar; similar products in which the weight of the aromatic constituentsexceeds that of the non-aromatic constituents:
2707 10 – Benzole:
2707 10 90 – – For other purposes
2707 20 – Toluole:2707 20 90 – – For other purposes
2707 30 – Xylole:
2707 30 90 – – For other purposes2707 50 – Other aromatic hydrocarbon mixtures of which 65 % or more by
volume (including losses) distils at 250 °C by the ASTM D 86
method:
– – For other purposes:
2707 50 91 – – – Solvent naphtha
2707 50 99 – – – Other
– Other:
2707 99 – – Other:
– – – Other:
2707 99 91 – – – – For the manufacture of products of heading No 28032710 00 Petroleum oils and oils obtained from bituminous minerals, other
than crude; preparations not elsewhere specified or included,containing by weight 70 % or more of petroleum oils or of oils
obtained from bituminous minerals, these oils being the basic
constituents of the preparations:
– Light oils:
2710 00 11 – – For undergoing a specific process
2710 00 15 – – For undergoing chemical transformation by a process other than
those specified in respect of subheading 2710 00 11
– Medium oils:
2710 00 41 – – For undergoing a specific process
2710 00 45 – – For undergoing chemical transformation by a process other than
those specified in respect of subheading 2710 00 41
– Heavy oils:
– – Gas oils:
2710 00 61 – – – For undergoing a specific process2710 00 65 – – – For undergoing chemical transformation by a process other
than those specified in respect of subheading 2710 00 61
– – Fuel oils:
2710 00 71 – – – For undergoing a specific process!
C2
!M11993R2454 — EN — 01.01.1999 — 001.001 — 646
CN code Description of goods
2710 00 72 – – – For undergoing chemical transformation by a process other
than those specified in respect of subheading 2710 00 71
– – Lubricating oils; other oils:
2710 00 81 – – – For undergoing a specific process
2710 00 83 – – – For undergoing chemical transformation by a process other
than those specified in respect of subheading 2710 00 81
2710 00 85 – – – To be mixed in accordance with the terms of Additional Note 6
to this Chapter
2711 Petroleum gases and other gaseous hydrocarbons:
– Liquefied
2711 12 – – Propane:
– – – Propane of a purity not less than 99 %:
2711 12 19 – – – – For other purposes
– – – Other:
2711 12 91 – – – – For undergoing a specific process2711 12 93 – – – For undergoing chemical transformation by a process other
than those specified in respect of subheading 2711 12 91
2711 13 – – Butanes:2711 13 10 – – – For undergoing a specific process
2711 13 30 – – – For undergoing chemical transformation by a process other
than those specified in respect of subheadindg 2711 13 10
2712 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack
wax, ozokerite, lignite wax, peat wax, other mineral waxes, andsimilar products obtained by synthesis or by other processes, whetheror not coloured:
2712 90 – Other:
– – Other:–––C r u d e :
2712 90 31 – – – – For undergoing a specific process
2712 90 33 – – – – For undergoing chemical transformation by a process other
than those specified in respect of subheading 2712 90 31
2713 Petroleum coke, petroleum bitumen and other residues of petroleum
oils or of oils obtained from bituminous minerals:
2713 90 – Other residues of petroleum oils or of oils obtained from
bituminous minerals:
2713 90 10 – – For the manufacture of the products of heading No 2803
2711 13 10 – – – For undergoing a specific process
2711 13 30 – – – For undergoing chemical transformation by a process other
than those specified in respect of subheading 2711 13 10
Chapter 29 Organic chemicals
2901 Acyclic hydrocarbons:2901 10 – Saturated:2901 10 90 – – For other purposes
2902 Cyclic hydrocarbons:
2902 20 – Benzene:!
M1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 647
CN code Description of goods
2902 20 90 – – For other purposes
2902 30 – Toluene:
2902 30 90 – – For other purposes
2902 44 – – Mixed xylene isomers:2902 44 90 – – – For other purposes!
B1993R2454 — EN — 01.01.1999 — 001.001 — 648
ANNEX 40
LIST OF PRODUCTS INTENDED FOR AIRCRAFT, SHIPS AND DRILLING
OR PRODUCTION PLATFORMS TO WHICH THE CONDITIONS FOR
ADMISSION WITH FA VOURABLE TARIFF TREATMENT BY REASON OF
THEIR END-USE APPL Y
PART I
Code Nos Description of goods
SECTION A
8407 Spark-ignition reciprocating or rotary internal combustion piston
engines:
8407 10 – Aircraft engines:8407 10 90 – – Other (
1)
8409 Parts suitable for use solely or principally with the engines of
heading No 8407 or 8408:
8409 10 – For aircraft engines:
8409 10 90 – – Other (1)
8411 Turbo-jets, turbo-propellers and other gas turbines:
– Turbo-jets:
8411 11 – – Of a thrust not exceeding 25 kN:
8411 11 90 – – – Other (1)
8411 12 – – Of thrust exceeding 25 kN:8411 12 90 – – – Other (
1)
– Turbo-propellers:
8411 21 – – Of a power not exceeding 1 100 kW:8411 21 90 – – – Other (
1)
8411 22 – – Of a power exceeding 1 100 kW:
8411 22 90 – – – Other (1)
– Parts:
8411 91 – – Of turbo-jets or turbo-propellers:
8411 91 90 – – – Other (1)
8412 Other engines and motors
8412 10 – Reaction engines other than turbo-jets:
8412 10 90 – – Other (1)
8412 90 – Parts:
– – Other:
8412 90 30 – – – Of reaction engines other than turbo-jets (1)
8803 Parts of goods of heading No 8801 or 8802:
8803 10 – Propellers and rotors and parts thereof:
8803 10 90 – – Other (1)
8803 20 – Under-carriages and parts thereof:8803 20 90 – – Other (
1)!B
!C2
!B1993R2454 — EN — 01.01.1999 — 001.001 — 649
Code Nos Description of goods
8803 30 – Other parts of aeroplanes or helicopters:
8803 30 90 – – Other (1)
8803 90 – Other:
– – Other:
8803 90 99 – – – Other (1)
SECTION B
Miscellaneous Goods referred to in Section II B of the ‘Preliminary Provisions’ of
the combined nomenclature other than civil aircraft and groundflight simulators
SECTION C
Miscellaneous Goods intended for use in the construction, maintenance and repair
of aircraft, covered by autonomous Community tariff suspensions
(
1)This includes only articles imported and intended to be fitted in aircraft imported duty free or
built within the Community.
PARTIE II
Code Nos Description of goods
SECTION A
Miscellaneous Goods intended for incorporation in the ships, boats or other vessels
falling within subheadings 8901 10 10, 8901 20 10, 8901 30 10,8901 90 10, 8902 00 11, 8902 00 19, 8903 91 10, 8903 92 10,8904 00 10, 8904 00 91, 8905 10 10, 8905 90 10, 8906 00 10,8906 00 91 of the combined nomenclature of the purposes of their
construction, repair, maintenance or conversion or for the purposes
of fitting to or equipping such ships, boats or other vessels (SectionII A of the Preliminary Provisions and subheadings 8408 10 10 to8408 10 90 of the combined nomenclature).
SECTION B
Miscellaneous Goods referred to in Section II.A.2 of the ‘Preliminary Provisions’ of
the combined nomenclature!
B1993R2454 — EN — 01.01.1999 — 001.001 — 650
ANNEX 41
LIST OF GOODS TO WHICH, BY REFERENCE TO ARTICLES 291 TO 304
THE CONDITIONS FOR ADMISSION WITH FA VOURABLE TARIFF
TREATMENT BY REASON OF THEIR END-USE DO NOT APPL Y
CN code Description of goods
0101 11 00 Horses: pure-bred breeding animals
0102 10 00 Live bovine animals: pure-bred breeding animals
ex 0102 90 10
ex 0102 90 35ex 0102 90 37Y oung male animals of the domestic species, intended for fattening,
of a live weight of 300 kg or less
0103 10 00 Live swine: pure-bred breedings animals
0104 Live sheep and goats:
0104 10 10 – Sheep: pure-bred breeding animals
0104 20 10 – Goats: pure-bred breeding animals
ex 0201 ‘High-quality’, meat imported within the limits of a global annual
Community tariff quota
ex 0202 ‘High-quality’, meat imported within the limits of a global annual
Community tariff quota
ex 0202 20 30
ex 0202 30 10ex 0202 30 50
ex 0202 30 90Meat intended for processing subject to Article 14 of Council
Regulation (EEC) No 805/68 (
1)
0402 29 11 Special milk, for infants, in hermetically sealed containers of a net
content not exceeding 500 g of a fat content, by weight, exceeding10 %
ex 0406 90 13
to 90 99Other cheese
0407 10 11
and0407 00 19Eggs for hatching of turkeys, geese or other poultry
1701 11 10
and
1701 12 10Raw cane and beet sugar, for refining
(
1)OJ No L 148, 28. 6. 1968, p. 24.!B1993R2454 — EN — 01.01.1999 — 001.001 — 651
ANNEX 42
!B1993R2454 — EN — 01.01.1999 — 001.001 — 652
ANNEX 43
!C21993R2454 — EN — 01.01.1999 — 001.001 — 653
!C21993R2454 — EN — 01.01.1999 — 001.001 — 654
!C2
!M71993R2454 — EN — 01.01.1999 — 001.001 — 655
ANNEX 44
NOTES
(to be added to the booklet containing the T2M forms)
I. General considerations
1. The purpose of a T2M form is to prove the Community status, upon entry into
Community customs territory, of a catch made by a Community fishing vesseloutside the territorial waters of a country or territory not forming part ofCommunity customs territory and/or of goods obtained from such catches byprocessing carried out on board the Community fishing vessel which made the
catch, another Community fishing vessel, or a Community factory ship.
2. The Community fishing vessel is a vessel which is registered and listed in a part
of a Member State’ s territory forming part of Community customs territory, fliesthe flag of a Member State, makes the catch and may process it on board. TheCommunity factory ship is a vessel, similarly registered or listed, which processesonly transhipped catches.
3. This booklet contains 10 forms, each consisting of an original and a copy. The
copies must not be separated from the booklet.
4. The booklet must be produced whenever the customs authorities so require.5. It must be returned to the customs authorities by which it was issued when the
vessel for which it was issued ceases to fulfil the conditions laid down, when allthe forms contained in the booklet have been used or when the period of validityof the booklet expires.
II. Authentication of T2M forms
6. The forms must be completed in typescript or legibly by hand; if the latter, in ink
and in printed characters. No erasures or alterations may be made. Amendmentsmust be made by striking out the incorrect particulars and adding those requiredwhere appropriate. Any such amendments must be initialled by the person whosigned the declaration containing them.
7. Boxes 1 to 3 of the form must be completed by the person indicated, in the
language in which the form is printed. Boxes 4 to 12 of the form must becompleted in one of the official Community languages.
8. The validity of the T2M forms contained in a booklet is guaranteed by the
persence (SIC! presence), in box A of both originals and copies, of anendorsement by the authority responsible for registering the Community fishingvessel for which the booklet was issued. The booklet is valid for two years from
the date shown on page 2 of its cover.
III. Use of T2M forms
9. The master of the Community fishing vessel must complete boxes 4, 5 and/or
boxes 6, 7, 8 and complete and sign the declaration in box 9, of the original andthe copy of a T2M form whenever:
— a catch and/or the goods resulting from on-board processing of a catch are
landed either in a port in Community customs territory, or in another partfrom which they will leave for that territory,
— the catch and/or goods are transhipped onto another Community fishing
vessel, a Community factory ship — where the catch undergoes on-boardprocessing — or any other vessel which transports the catch and/or goodswithout processing them, either directly to a port within Community customs
territory or to a port not in Community customs territory from where they
will leave for that territory. In this case the master of the Community fishingvessel and the master of the vessel onto which the catch and/or goods aretranshipped must complete and sign box 10 of the original and the copy.
10. Where appropriate, the master of the vessel onto which a Community fishing
vessel’ s catch has been transhipped to undergo on-board processing mustcomplete boxes 6, 7 and 8, and complete and sign the declaration in box 11 of the
original whenever:
— goods resulting from on-board processing are landed either in a port in
Community customs territory, or in a port not in Community customsterritory from which they will leave for that territory,
— the goods are transhipped onto any other vessel which transports them
without processing, either directly to a port in Community customs territory
or to a port not in Community customs territory from where they will leave
for that territory. In this case, the master of the processing vessel and themaster of the vessel onto which the goods are transhipped must complete andsign box 12 of the original.!
M71993R2454 — EN — 01.01.1999 — 001.001 — 656
11. Where catch or goods have gone to a country or territory not forming part of
Community customs territory before being shipped to Community customsterritory, box 13 of the form must be completed and signed by the customsauthorities of the country or territory. If a part of the catch or goods does not go toCommunity customs territory, the name, kind, gross mass and treatment or useassigned to the consignments concerned must be entered in the ‘Remarks’ box of
the form.
12. Whenever catch and/or goods are transhipped for carriage to Community customs
territory, they must be accompanied by the original of a T2M form.
IV . Use of ‘Extracts’ of T2M forms
Where catch and/or goods have been transported to a country or territory not
forming part of Community customs territory for later reconsignment to thatterritory in split consignments:
13. A number of original T2M forms equal to the number of split consignments must
be taken from the booklet issued to the fishing vessel which made the catch and/orprocessed it into goods, and clearly marked with the word ‘Extract’ andparticulars of the T2M form for the initial consignment. This information must
also be entered in the copies of the ‘Extracts’ which must remain in the booklet.
14. For each split consignment:
— boxes 4, 5 and/or 6, 7, 8 of the T2M ‘Extract’ form must be completed,
stating the quantities of catch and/or goods consigned,
— box 13 of the original of the ‘Extract’ form must be completed, endorsed and
signed by the customs authorities of the country or territory concerned,
— the number and kind of packages, the gross mass, the treatment or use
assigned to the consignment and the number and date of the ‘Extract’ formmust be entered in the ‘Remarks’ box of the initial T2M form,
— the ‘Extract’ form must accompany the consignment of catch and/or goods.
15. When all the catch and/or goods covered by the initial T2M form have been
shipped to Community customs territory, box 13 of the form must be completed,endorsed and signed by the customs authorities of the country or territory
concerned. This form must be sent to the office which issued the T2M booklet. If
a part of the catch or goods does not go to Community customs territory, thename, kind and gross mass of the consignments concerned, and the treatment oruse assigned, must be entered in the ‘Remarks’ box on the form.
V. Discharge of T2M forms
16. All original T2M forms (initial or ‘Extract’) must be presented to the customs
office where the catch or goods to which it refers have been brought intoCommunity customs territory. However, where such catch or goods are broughtinto Community customs territory under a transit procedure and the correspond-ing operation began outside that territory, the T2M forms must be presented to thecustoms office of destination for that procedure.!
M71993R2454 — EN — 01.01.1999 — 001.001 — 657
ANNEX 45
!B1993R2454 — EN — 01.01.1999 — 001.001 — 658
ANNEX 46
!B1993R2454 — EN — 01.01.1999 — 001.001 — 659
ANNEX 47
!B1993R2454 — EN — 01.01.1999 — 001.001 — 660
ANNEX 48
!M131993R2454 — EN — 01.01.1999 — 001.001 — 661
!M131993R2454 — EN — 01.01.1999 — 001.001 — 662
ANNEX 49
!M131993R2454 — EN — 01.01.1999 — 001.001 — 663
!M131993R2454 — EN — 01.01.1999 — 001.001 — 664
ANNEX 50
!M131993R2454 — EN — 01.01.1999 — 001.001 — 665
!M131993R2454 — EN — 01.01.1999 — 001.001 — 666
ANNEX 51
!M131993R2454 — EN — 01.01.1999 — 001.001 — 667
ANNEX 52
LIST OF GOODS WHICH, WHEN TRANSPORTED, GIVE RISE TO AN INCREASE IN THE FLAT-RATE
GUARANTEE
LIST OF GOODS PRESENTING INCREASED RISKS TO WHICH THE GUARANTEE WAIVER DOES NOT APPL Y
HS code DescriptionQuantity correspond-
ing to the standard
amount of ECU 7 000
123
01.02 Live bovine animals 4 000 kg
02.02 Meat of bovine animals, frozen 3 000 kg04.02 Milk and cream, concentrated or containing added sugar or other sweetening
matter5 000 kg
ex04.05 Butter and other fats and oils derived from milk 3 000 kg
08.03 Bananas, including plantains, fresh or dried 8 000 kg17.01 Cane or beet sugar and chemically pure sucrose, in solid form 7 000 kg
2207.10 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or
higher3h l
ex22.08 Spirits, liqueurs and other spirituous beverages 5 hl
2402.20 Cigarettes 35 000 items’!
M131993R2454 — EN — 01.01.1999 — 001.001 — 668
!M51993R2454 — EN — 01.01.1999 — 001.001 — 669
ANNEX 54
!B1993R2454 — EN — 01.01.1999 — 001.001 — 670
ANNEX 55
!B1993R2454 — EN — 01.01.1999 — 001.001 — 671
!M131993R2454 — EN — 01.01.1999 — 001.001 — 672
ANNEX 57
!B1993R2454 — EN — 01.01.1999 — 001.001 — 673
ANNEX 58
!B1993R2454 — EN — 01.01.1999 — 001.001 — 674
ANNEX 59
MODEL OF THE INFORMATION MEMO REFERRED TO IN ARTICLE 459
Letter heading of the coordinating office initiating the dispute
Addressee: coordinating office covering the office of temporary importation, or other
coordinating office
SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
Be informed that a claim for payment of duties and taxes under the ATA Convention (1)
was sent on … (2) to our guaranteeing association in respect of:
1. ATA carnet No:2. Issued by the Chamber of Commerce of:
City:
Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:
5. Date set for re-exportation (
3):
6. Number of transit/import voucher (4):
7. Date of endorsement of voucher:
Signature and stamp of the issuing coordinating office.!B
(1) Article 7 of the ATA Convention, Brussels, 6 December 1991.
(2) Enter date of dispatch.
(3) Details obtained from the undischarged transit or temporary importation voucher
or, if no voucher is available, from the information available to the issuing
coordinating office.
(4) Delete whichever is not applicable.1993R2454 — EN — 01.01.1999 — 001.001 — 675
ANNEX 60
!B1993R2454 — EN — 01.01.1999 — 001.001 — 676
!B1993R2454 — EN — 01.01.1999 — 001.001 — 677
PROVISIONS GOVERNING THE INFORMA TION TO BE ENTERED ON THE
TAXATION FORM
I.General
The taxation form shall bear the following letters, indicating the Member State issuing
the form:
BE = Belgium
DK = DenmarkDE = GermanyEL = Greece
ES = Spain
FR = FranceIE = IrelandIT = ItalyLU = LuxembourgNL = Netherlands
AT = AustriaPT = PortugalFI = Finland
SE = Sweden
UK = United Kingdom
The taxation form must include the following information under the appropriate
headings. It must be completed legibly be (SIC! by) the coordinating office referred toin Article 458 (1) of this Regulation.
Headings 1, 2, 3, 4, 5, 6, 7, 8, 11, 13 and 14: Enter the same information as appears on
the transit voucher or the import voucher at the bottom of the voucher, at the bottom ofthe space reserved for customs and in boxes A, G (a), overleaf column 6, G (c), H (b),
overleaf column 1, overleaf column 2, overleaf column 3 and overleaf column 4
respectively. If the coordinating office is not in possession of a voucher the informationis entered according to the coordinating office’ s information. Where more than one kindof goods have to be entered on the form they are to be included on taxation form A, theheadings on which are to be completed in accordance with these instructions.
Heading 9: State the name of the customs office which completed box H (a) to (e) of
the transit voucher, or box H of the import voucher, as the case may be. Failing this, the
customs office of entry is entered according to the coordinating office’ s knowlege (SIC!
knowledge) of it.
Heading 10: State the name of the customs office which appears in box H (e) of the
transit voucher or which completed box H of the import voucher, as the case may be.Failing this, the customs office of temporary admission is entered, according to thecoordinating office’ s knowledge of it.
Heading 15: State the amount, in the currency laid down by the Member State in which
the claim was made, of the value for customs.
Heading 16: State on the taxation form the amounts of duty and other taxes claimed.
The amounts are shown in such a way as to make clear customs duties and taxes (usingthe Community codes provided for the purpose), the surcharge referred to in Article 6 ofthe ATA Convention, expressed in both figures and words. The amounts have to be paidin the currency of the Member State issuing the form, the code for which is entered at
the top of the second column:
BEF = Belgian francsDEM = German marksESP = Spanish pesetasIEP = Irish poundsLUF = Luxembourg francs
PTE = Portugueuse (SIC! Portuguese) escudos!
B
!A1
!B
!A1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 678
DKK = Danish kroner
GRD = Greek drachmasFRF = French francsITL = Italian lireNLG = Dutch guildersGBP = Pounds sterling
ATS = Austrian schillings
FIM = Finnish markkas
SEK = Swedish kronor
Heading 17: State the name of the coordinating office and the date of completion of the
form; place the stamp of the office and the signature of the authorized official in theappropriate places.
II. Remarks on form A
A. Form A is to be used only where several articles are being taxed. It must be
submitted in conjunction with a principal form. Total duties etc. from the
principal form and form A are entered under the heading ‘Summary’.
B. The general remarks under I also apply to form A.!
B
!A1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 679
ANNEX 61
MODEL OF DISCHARGE
Letter heading of the coordinating office of the second Member State submitting the
claim
Addressee: coordinating office of the first Member State submitting the original claim.
SUBJECT: ATA CARNET — DISCHARGE
Be informed that a claim for payment of duties and taxes under the ATA Convention (1)
was sent on (2) … to our guaranteeing association in respect of:
1. ATA carnet No:2. Issued by the Chamber of Commerce of:
City:
Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:
5. Date set for re-exportation (
3):
6. Number of transit/import voucher (4):
7. Date of endorsement of voucher:
The present note discharges your responsibility in this file.
Signature and stamp of issuing coordinating office.!B
(1) Article 7 of the ATA Convention, Brussels, 6 December 1991.
(2) Enter date of dispatch.
(3) Details obtained from the undischarged transit or temporary importation voucher
or, if no voucher is available, from the information available to the issuing
coordinating office.
(4) Delete whichever is not applicable.1993R2454 — EN — 01.01.1999 — 001.001 — 680
ANNEX 62
SPECIAL STAMP
1. Member State’ s coat of arms or other sign or letters characterizing the Member
State
2. Customs office (1)
3. Number of document
4. Date5. Authorized consignor (
2)
6. Authorization!B
(1) Where this stamp is used in the framework of Article 491 of this Regulation, it
concerns the office of depature.
(2) Where this stamp is used in the framework of Article 286 of this Regulation, it
concerns the authorized exporter.1993R2454 — EN — 01.01.1999 — 001.001 — 681
ANNEX 63
!B1993R2454 — EN — 01.01.1999 — 001.001 — 682
!B1993R2454 — EN — 01.01.1999 — 001.001 — 683
!B1993R2454 — EN — 01.01.1999 — 001.001 — 684
!B1993R2454 — EN — 01.01.1999 — 001.001 — 685
ANNEX 64
!B1993R2454 — EN — 01.01.1999 — 001.001 — 686
!B1993R2454 — EN — 01.01.1999 — 001.001 — 687
ANNEX 65
!B1993R2454 — EN — 01.01.1999 — 001.001 — 688
!B1993R2454 — EN — 01.01.1999 — 001.001 — 689
!B1993R2454 — EN — 01.01.1999 — 001.001 — 690
!B1993R2454 — EN — 01.01.1999 — 001.001 — 691
ANNEX 66
INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRA W UP
CONTROL COPY T 5
A. General remarks
1. The control copy T 5 is a document drawn up on a form T 5 accompanied,
where appropriate, by one or more T 5 biscontinuation sheets or one or
more T 5 loading lists.
2. The control copy T 5 is intended to supply proof that the goods in respect of
which it was issued have been either used as, or have reached thedestination, provided for by the specific Community provisions governingtheir use, it being the responsibility of the competent office in the Member
State of destination to be satisfied either directly or through persons acting
on its behalf as to the use and/or destination of the goods concerned. Insome cases, the T 5 is also used to inform the Member State of destinationthat the goods which it covers are subject to special measures. Theprocedure thus instituted is a framework procedure, to be put into effectonly if specific Community legislation expressly so provides. It can apply
even where the goods are not moving under a Community transit or under
another customs transit procedure.
3. The control copy T 5 must be drawn up in one original and at least one copy,
each of which must bear an original signature.
When goods are transported under the Community transit or under another
customs transit procedure, the original and the copy or copies of the controlcopy T 5 must be submitted together to the office of departure which retainsone copy while the original accompanies the goods and must be presented
with them at the office of destination.
When goods are not placed under transit procedure, the control copy T 5
shall be issued by the competent authorities of the Member State ofconsignment which shall keep a copy. The control copy T 5 shall contain the
statement ‘Goods not covered by a transit procedure’. In such cases, the
original control copy T 5 may be sent direct or presented by the personconcerned, to the competent office of destination.
4. If:
—T 5 biscontinuation sheets are used, the form T 5 and the T 5 bis
continuation sheets must be completed,
— T 5 loading lists are used, the form T 5 must be completed but boxes
31, 33, 35, 38, 100, 103 and 105 must be struck through and the
information concerned must be entered only on the T 5 loading list or
lists.
5. A form T 5 cannot be accompanied both by T 5 biscontinuation sheets and
by T 5 loading lists.
B. Rules relating to form T 5
1. Use of the form
The forms must be completed in typescript or by a mechanographical or
similar process. They may also be completed legibly in manuscript, in inkand in block letters. In order to complete the form more easily in typescript,it should be inserted in such a way that the first letter to be entered in box 2is located in the small positioning box in the top left hand corner.
Forms must contain no erasures or overwriting. Any alterations must be
made by striking out the incorrect particulars and, where appropriate,adding those required. Any alterations made in this way must be initialledby the person making them and specifically endorsed by the competent
authorities who may, where appropriate, require a new declaration to be
lodged.
In addition, forms may be completed using an automatic reproduction
process instead of any of the processes mentioned above. They may also be
produced and completed by that means provided that the rules relating tothe specimens, paper, size of forms, language to be used, legibility,prohibition of erasures and overwriting and alterations are strictly observed.
Only boxes marked with a serial number need, if appropriate, be completed.
The other boxes, marked with a capital letter are for official use only exceptin cases provided for in specific regulations.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 692
2. Particulars to be entered in the different boxes
BOX 2: CONSIGNOR/EXPORTER
Enter the full name and address of the person or company concerned. As far
as the identification number is concerned, this can be required by theMember States (identification number allocated to the person concerned bythe competent authorities for fiscal, statistical or other purposes).
BOX 3: FORMS
Enter the number of forms in relation to the total number of the T 5 and T 5
biscontinuation sheets used (for example, if one form T 5 and two T 5 bis
continuation sheets are presented, enter 1/3 on the form T 5, 2/3 on the first
T5biscontinuation sheet and 3/3 on the second T 5 continuation sheet).
Where the declaration covers only one item (i.e. where only one ‘description
of goods’ box has to be completed), enter nothing in box 3 but enter thefigure 1 in box 5.
BOX 4: LOADING LISTS
Enter in figures the number of any T 5 loading lists attached.
BOX 5: ITEMS
Enter the total number of items declared by the person concerned on all the
forms T 5 and T 5 biscontinuation sheets or T 5 loading lists used. The
number of items must correspond to the number of ‘description of goods’boxes to be completed.
BOX 6: TOTAL PACKAGES
Enter the total number of packages making up the consignment in question.
BOX 7: REFERENCE NUMBER
Optional item for users to indicate any reference number allocated by the
person concerned to the consignment in question.
BOX 8: CONSIGNEE
Enter the full name and address of the person(s) or company(ies) to whom
the goods are to be delivered.
BOX 14: DECLARANT/REPRESENTATIVE
Enter the full name and address of the person or company concerned in
accordance with the provisions in force.
If the declarant and the consignor/exporter are the same person, enter
‘consignor/exporter’. As far as the identification number is concerned, thiscan be required by the Member States (identification number allocated tothe person concerned by the competent authorities for fiscal, statistical orother purposes).
BOX 15: COUNTR Y OF DISP ATCH
Enter the name of the country from which the goods are dispatched/
exported.
BOX 17: COUNTR Y OF DESTINATION
Enter the name of the country concerned.
BOX 31: PACKAGES AND DESCRIPTION OF GOODS — MARKS
AND NUMBERS CONTAINER No(s) — NUMBER AND KIND
Enter the marks, numbers, number and kind of packages or, in the case of
unpackaged goods, the number of such goods covered by the declaration, orthe word ‘bulk’ as appropriate, together with the particulars necessary to
identify the goods. The description of the goods means the normal trade
description expressed in sufficiently precise terms to allow theiridentification and classification.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 693
Where the Community rules applicable to the goods concerned provide for
particular procedures in this respect, the description of the goods must
conform to those rules. All additional information required by the said rules
must also be entered in this box. The description of agricultural productsmust be in accordance with the Community provisions in force in theagricultural sector.
If containers are used, the identifying marks of the container must also be
entered in this box.
The unused space in this box must be crossed through.
BOX 32: ITEM NUMBER
Enter the number of the item in question in relation to the total number of
items declared on the forms used, as defined in the note to box 5.
Where the declaration covers only one item, Member States may waive the
requirement that this box be completed, requiring instead that the figure 1
be entered in box 5.
BOX 33: COMMODITY CODE
Where Community rules so require, enter the code number corresponding to
the item in question.
BOX 35: GROSS MASS
Enter the gross mass of the goods described in the corresponding box 31,
expressed in kilograms. The gross mass is the aggregate mass of the goodswith all their packagings, excluding containers and other transportequipment.
BOX 38: NET MASS
Where Community rules so require, enter the net mass of the goods
described in the corresponding box 31, expressed in kilograms. The netmass is the mass of the goods themselves without any packaging.
BOX 40: PREVIOUS DOCUMENT
Box for optional use by the Member States (reference numbers of
documents relating to the administrative procedure preceding dispatch/export).
BOX 41: SUPPLEMENTAR Y UNITS
For use as necessary in accordance with the goods nomenclature. Enter the
quantity of the item in question, expressed in the unit laid down in the goods
nomenclature.
BOX 100: FOR NATIONAL USE
To be completed in accordance with the rules of the Member State of
dispatch/export.
BOX 103: NET QUANTITY (kg, litres or other units to be indicated) IN
WORDS
To be completed in accordance with Community rules.
BOX 104: USE AND/OR DESTINATION
Where applicable, indicate the use and/or destination intended or prescribed
for the goods by placing an X in the appropriate box, place an X in the boxmarked ‘Other’ and specify the use and/or destination.
BOX 105: LICENCES
To be completed in accordance with Community rules.
Enter the type, serial number, date of issue and name of issuing authority
where required by Community rules.
BOX 106: FURTHER PARTICULARS
To be completed in accordance with Community rules.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 694
BOX 107: LEGISLATION APPLICABLE
Enter, where appropriate, the number of the Regulation (EEC) concerning
the Community measure providing for or prescribing control of the use and/
or destination of the goods.
BOX 108: ATTACHED DOCUMENTS
List the accompanying documents attached to the control copy T 5, which
are to accompany it to its destination.
BOX 109: ADMINISTRATIVE OR CUSTOMS DOCUMENT
Enter the type, number, date registration and name of the competent office
responsible for the document relating to the procedure used for transport ofthe goods.
BOX 110: PLACE AND DATE; SIGNATURE AND NAME OF
DECLARANT/REPRESENTATIVE
Subject to specific provisions that have been adopted with regard to the use
of computerized systems, the original of the handwritten signature of the
person concerned must appear both on the original and on the copy or the
copies of the form T 5. Where the person concerned is a company, thesignatory must add his surname, forename and status after his signature.
C. Rules relating to T 5 biscontinuation sheet
1. Use of the form
See the notes under point B.1 above.
2. Particulars to be entered in the different boxes
See the notes under point B.2 above.
Notes
1: Subject to specific provisions that have been adopted with regard to the
use of computerized systems, the original signature of the signatory ofthe corresponding form T 5 must appear both on the original and on the
copy or the copies of the T 5 biscontinuation sheet;
2. Boxes designed to contain particulars of goods are to be crossed through
when not used so that they may not be completed at a later date.
D. Rules relating to the T 5 loading list
1. Use of the form
Forms must be completed in typescript or by a mechanographical or similar
process. They may also be completed legibly in manuscript, in ink and inblock letters.
No erasures or alterations may be made. Alterations must be made by
striking out the incorrect particulars and, where appropriate, adding thoserequired. Any such alterations must be initialled by the person making them
and specifically endorsed by the competent authorities who may, where
appropriate, require a new declaration to be lodged.
In addition, forms may be completed using an automatic reproduction
process instead of any of the processes mentioned above. They may also beproduced and completed by that means provided that the rules relating tothe specimens, paper, size of forms, language to be used, legibility,prohibition of erasures and overwriting and alterations are strictly observed.
Every column in the loading list, except that reserved for official use must
be completed.
2. Particulars to be included in the various columns
Subject to the provisions of Article 480 of the Regulation:
— goods shown on the T 5 loading list must be serially numbered in the
column headed ‘item number’,
— the particulars normally entered in boxes 31, 33, 35, 38, 100, 103, and
105 of the form T 5 must be entered on the T 5 loading list.
Particulars relating to boxes 100 (national use) and 105 (licences) must be
entered in the column for the description of the goods, immediately after the
information concerning the goods to which those particulars refer.
Ahorizontal line must be drawn below the last entry, and the spaces not used
must be crossed through to prevent later additions being made.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 695
The total number of packages containing the goods listed, the total gross
mass and the total net mass of the goods must be shown at the foot of theappropriate columns.
Subject to specific provisions that have been adopted with regard to the use
of computerized systems, the original signature of the signatory of thecorresponding form T 5 must appear both on the original and on the copy or
copies of the T 5 loading list.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 696
ANNEX 67/A
!B1993R2454 — EN — 01.01.1999 — 001.001 — 697
!B1993R2454 — EN — 01.01.1999 — 001.001 — 698
Notes to Annex 67/A
(1) If the application is made out on the applicant’s headed notepaper on which these
particulars appear, there is no need to repeat them.
(2) Indicate, in order of preference where appropriate, one of the types provided for in
Article 504.
(3) Indicate as appropriate:
— normal entry procedure,
— one of the simplified entry procedures,— normal discharge procedure,
— one of the simplified discharge procedures.
This information is not required in the case of application for a type D warehouse as
regards entry for free circulation.
(
4) For type B warehouses only (short-term storage designed to keep down the
administrative cost of controls).
(5) Indicate as appropriate:
— third-country industrial goods,
— third-country agricultural goods,
— Community agricultural goods,— Community industrial goods,
specifying the customs procedure to which the goods are subject.
(
6) For example plan, detailed description of the site intended for storing the goods or of
the stock records.!B1993R2454 — EN — 01.01.1999 — 001.001 — 699
!M4
ANNEX 67/B
1993R2454 — EN — 01.01.1999 — 001.001 — 700
!M41993R2454 — EN — 01.01.1999 — 001.001 — 701
!M41993R2454 — EN — 01.01.1999 — 001.001 — 702
Notes concerning the application
1. Name or business name and address: where the application is submitted
on the applicant firm’ s headed notepaper, Section 1 (a) need not becompleted provided this information is shown on the letterhead. Section 1(b) must be completed where the applicant and the operator are not thesame person.
2. System applied for : indicate with a cross
/C237/C143whichever is applicable, taking
into account Article 551.
2A. Type of authorization applied for: place a cross /C237/C143in the appropriate box
or boxes.
Where the application is for the renewal or amendment of an existing
authorization the holder needs to give the reference particulars of thatauthorization plus particulars of any changes to be made.
3. Goods to be processed and grounds for application:
(a) trade and/or technical description: the description should be
sufficiently clear and detailed to enable a decision to be taken onthe application, and in particular to decide in the light of information
supplied whether the economic conditions can be considered
fulfilled;
(b) indication of combined nomenclature classification: as this
information is purely for indicative purposes, only the four-digitcode need be given, unless the eight-digit classification is needed toenable an authorization to be issued and allow the processingoperations to be properly administered. The eight-digit code must begiven where the equivalent compensation system is to be used;
(c) estimated quantity: this information need not be entered where the
code used to refer to the economic conditions is one of the
following: 6201, 6301, 6302, 6303, 7004, 7005, 7006 in so far it is
not intended to use the equivalent compensation system;
(d) estimated value: this information need not be given where the
quantity is not required (see (c)). Where a value is stated it should bethe customs value of the goods estimated on the basis of knownparticulars and documents which have been presented;
(e) and (f) commercial quality and technical characteristics: this
information must be given where it is planned to use the equivalentcompensation system, with or without prior exportation (see Section6).
This information is not obligatory if it concerns goods indicated in
Annex 78;
(g) origin: indicate the country of origin;(h) economic grounds: using the codes listed in the Annex to the
application, indicate why the essential interests of Communityproducers are not affected.
4. Compensating products and planned export operation:
(a) trade or technical description: complete as 3 (a) for each
compensating product obtained;
(b) indication of combined nomenclature classification: complete as 3
(b) for each compensating product obtained;
(c) main compensating product: state which of the compensating
products is/are the main one(s);
(d) planned export operation: indicate and justify export opportunities
for the compensating products.
5. Special mode applied for: place a cross in the appropriate box(es) and
give the requisite particulars for each mode.
Where it is planned to use the equivalent compensation system, state the
eight-digit CN code, commercial quality and technical characteristics ofthe equivalent goods to enable the customs authority to make the
necessary comparison between import goods and equivalent goods and
ascertain other particulars which may be needed if Article 570 (1) isapplied.!
M41993R2454 — EN — 01.01.1999 — 001.001 — 703
Where it is planned to use the triangular traffic system or the prior
exportation system if the goods are to be entered by a person other thanthe holder of the authorization, give:
(1) The name or business name;
(2) Address of the person authorized to enter the goods for the
procedure.
6. Rate of yield: indicate the expected rate of yield or suggest how such rate
should be established.
7. Nature of processing operation: describe the operations to be carried out
on the import goods in order to produce the compensating products.
8. Place where the processing operation is to be carried out: give the
address of the place where the processing operation will be carried out.
9. Estimated time needed for:
(a) carrying out the processing operations and disposing of the
compensating products (period for re-exportation): indicate the
average time likely to be needed to process a given batch (expressed
e.g. by unit or quantity) of the goods, and indicate the time likely toelapse between completion of the processing operations and exportof the compensating products;
(b) procurement and transport to the Community of non-Community
goods: to be filled in only if it is planned to use the prior exportationsystem. Indicate the time required for procurement of the importgoods and their transport to the Community.
10. Suggested method of identification: indicate the most suitable methods of
identifying the import goods incorporated in the compensating products(see Article 551 (4)).
11. Suggested customs offices: state which of the possible customs offices
would be suitable as:
(a) supervising customs office: supervision of procedure;
(b) customs office of entry for the procedure: acceptance of declarations
entering goods for the procedure;
(c) customs office of discharge: acceptance of declarations assigning
goods to a permitted customs-approved treatment or use.
12. Special control arrangements: describe the proposed
"
C2 3arrangements for control of the procedure
(e.g. use of the commercial records).
13. Special transfer arrangements: describe the proposed transfer arrange-
ments, referring where appropriate to the relevant Articles of theRegulation.
14. Simplified procedures: state any proposed simplified procedures,
referring to the relevant Articles of the Regulation.
15. Intended duration of authorization: indicate the period during which it is
planned to import goods for processing.
16. Reference to authorizations issued:
(a) in the three preceding years in the case of goods identical to those
covered by this authorization: give particulars of any knownauthorizations. Where none is known, state ‘none’;
(b) in respect of the goods to undergo processing: state whether the
goods are compensating products obtained under one or more earlierauthorizations and if so, give reference particulars of the authoriza-tion(s) in question (successive authorizations: Article 557).!
M41993R2454 — EN — 01.01.1999 — 001.001 — 704
!B1993R2454 — EN — 01.01.1999 — 001.001 — 705
!B1993R2454 — EN — 01.01.1999 — 001.001 — 706
!B1993R2454 — EN — 01.01.1999 — 001.001 — 707
ANNEX 67/C
!B1993R2454 — EN — 01.01.1999 — 001.001 — 708
!B1993R2454 — EN — 01.01.1999 — 001.001 — 709
Notes concerning the application
1. Name or business name and address: where the application is submitted on the
applicant firm’s headed notepaper, section 1 (a) need not be completed providedthis information is shown on the letterhead. Section 1 (b) must be completed wherethe applicant and the operator are not the same.
2. Goods to be processed:
(a) trade and/or technical description: the description should be sufficiently clear
and detailed to enable a decision to be taken on the application, and inparticular to decide in the light of information supplied whether the economicconditions can be considered fulfilled;
(b) indication of Combined Nomenclature classification: as this information is
purely for indicative purposes, only the four-digit code need be given, unlessthe eight-digit classification is needed to enable an authorization to be issuedand allow the proper operation of the procedure;
(c) estimated quantity: the quantity should be stated in units (kilograms, litres,
metres, etc.). It may relate to a given import period;
(d) estimated value: indicate the customs value of the goods estimated on the
basis of known particulars and documents which have been presented.
3. Processed products:
(a) trade and/or technical description: complete as section 2 (a) for each
compensating product;
(b) indication of combined nomenclature classification: give the eight-digit CN
code for each processed product obtained.
4. Rate of yield: indicate the expected rate of yield or suggest how such yield should
be established.
5. Description and nature of processing operation or operations: describe the
processing operations to be carried out on the import goods in order to produce the
processed products.
6. Place where the processing is to be carried out: give the address of the place where
the processing operation will be carried out.
7. Estimated time needed for assigning the import goods to a customs-approved
treatment or use: indicate the average duration of the processing operations plus
the time likely to elapse between completion of the processing operations and
discharge of the procedure.
8. Suggested method of identification: indicate the most suitable methods of
identifying the import goods incorporated in the processed products.
9. Suggested customs offices: state which of the possible customs offices would be
suitable as:
(a) supervising customs office: supervision of the procedure;(b) customs office of entry: acceptance of declarations entering goods for the
procedure;
(c) customs office of discharge: acceptance of declarations assigning the import
goods to a customs-approved treatment or use.
10. I ntended duration of authorization: indicate the period during which it is planned
to import goods for processing.
11. Other: applicants should enter here any other information they consider may be
relevant for the customs authority.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 710
ANNEX 67/D
!B1993R2454 — EN — 01.01.1999 — 001.001 — 711
!B1993R2454 — EN — 01.01.1999 — 001.001 — 712
Notes concerning the application
1. Name or business name and address: where the application is submitted on the
applicant’ s headed notepaper, section 1 (a) need not be completed provided theinformation is shown on the letterhead. Section 1 (b) is to be filled in where theapplicant is not the user. Section 1 (c) is to be filled in when the granting for thearrangements is subject to the condition that the goods belong to a legal or natural
person established outside of the customs territory of the Community.
2. Goods to be used:
a) trade and/or technical description: the description should be sufficiently clear
and detailed to enable a decision to be taken on the application;
b) classification in the combined nomenclature: for indicative purposes only.
Only the four-digit code need be given, unless an indication of the eight-digitcode is required to enable the authorization to be issued or for the properconduct of the procedure;
c) estimated quantity: state the quantity in units (kilograms, litres, metres, etc.);
d) estimated value: state the estimated customs value of the goods based on
known particulars and documents presented.
3. Article under which authorization is applied for: indicate the article under which
the intended use qualifies for temporary importation.
4. Way in which goods are to be used: state all the ways in which it is intended to use
the goods to be imported.
5. Place(s) where goods are to be used: give the address(es) of the place or places
where the goods will be used.
6. Period for which goods are expected to remain under the procedure: indicate the
time which will be needed for the intended use.
7. Suggested method of identification: indicate the most suitable methods of
identifying the goods to be entered for the procedure.
8. Suggested customs offices: state which of the possible customs offices would be
suitable as:
a) supervising customs office: supervision of procedure;b) customs office of entry for the procedure: acceptance of declarations entering
goods for the procedure;
c) customs office of discharge: acceptance of declarations assigning the import
goods to an accepted customs treatment or use.
9. Intended duration of the authorization: indicate the period within which it is
planned to import the goods.
10. Simplified transfer procedures: if appropriate, indicate whether the procedures of
Article 209 and 210 are likely to be involved.
11. Other: this heading can be used to supply any other information the applicant feels
would be relevant to the customs authority.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 713
ANNEX 67/E
!B1993R2454 — EN — 01.01.1999 — 001.001 — 714
!B1993R2454 — EN — 01.01.1999 — 001.001 — 715
Notes concerning the application
1. Applicant’s name or business name and address: where the application is
submitted on the applicant firm’ s headed notepaper, this section need not be
completed provided this information is shown on the letterhead.
2. System or special mode applied for : indicate whichever is applicable.
3. Goods to be processed or exported under the standard exchange system and
grounds for application:
(a) trade and/or technical description: the description should be sufficiently clear
and detailed to enable a decision to be taken on the application, and in
particular to decide in the light of the information supplied whether theeconomic conditions can be considered fulfilled and, where the standardexchange system is to be used, whether the necessary conditions for thatsystem are fulfilled;
(b) classification in the combined nomenclature: for indicative purposes only.
Only the four-digit code need be given, unless an indication of the eight-digitcode is required to enable the authorization to be issued or for the proper
conduct of the processing operations. The eight-digit code must be given
where the standard exchange system is to be used;
(c) estimated quantity: state the quantity of goods to be exported. This
information may relate to a given export period;
(d) estimated value: indicate the estimated value of the goods to be exported;(e) reasons for the application: indicate the reasons for which it is considered that
the processing must be performed outside of the Community.
4. Compensating products to be reimported or replacement products to be imported:
(a) trade or technical description: complete as section 3 (a), indicating which
products have commercial value and which do not, whether they are to be
reimported or not;
(b) combined nomenclature classification: complete as section 3 (b) for each
product referred to in section 4 (a).
5. Rate of yield : indicate the expected rate of yield or suggest how such rate should be
established.
6. Nature of processing operation : describe the operations to be carried out on the
temporary export goods in order to produce the compensating products. Generalterms such as repair, working or processing are insufficient.
7. Country where the processing operation is to be carried out (for the standard
exchange system, country from which the replacement products are to bereimported) : enter name of country envisaged.
8. Estimated time needed for reimportation of the compensating products or
replacement products: this information should be given in relation to a specific
portion (e. g. unit or quantity) of the goods. State the time required from
exportation of the goods to reimportation of the compensating products or
importation of the replacement products. This information is not required where itis planned to use the standard exchange system with prior importation.
9. Suggested method of identification: indicate the most suitable methods of
identifying the temporary export goods incorporated in the compensating products.
10. Suggested customs offices: state which of the possible customs offices would be
suitable as:
(a) supervising customs office: supervision of procedure;(b) customs office of entry for the procedure: acceptance of declarations entering
goods for the procedure;
(c) customs office of discharge: acceptance of declarations for the release for free
circulation of the compensating or replacement products.
11. Intended duration of authorization: indicate the period within which it is planned
to export the goods to be processed or for standard exchange without priorimportation of the compensating products. Where it is planned to use the standardexchange system with prior importation, indicate the period within which the
replacement products are to be imported.
12. Reference particulars of authorizations issued in respect of goods identical to those
covered by this application and intended to undergo processing : make reference to
authorizations already issued for identical goods intended to undergo identicalprocessing.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 716
13. Other: this heading is to be used for any further information which the applicant
considers should be brought to the attention of the customs authority.!B1993R2454 — EN — 01.01.1999 — 001.001 — 717
ANNEX 68/A
!B1993R2454 — EN — 01.01.1999 — 001.001 — 718
!B1993R2454 — EN — 01.01.1999 — 001.001 — 719
!B1993R2454 — EN — 01.01.1999 — 001.001 — 720
!B1993R2454 — EN — 01.01.1999 — 001.001 — 721
PROVISIONS GOVERNING AUTHORIZATIONS TO OPERATE A CUSTOMS
W AREHOUSE OR TO USE THE PROCEDURE
1. The form for authorizations to operate a customs warehouse or to use the
procedure shall be printed on white paper without mechanical pulp, dressed forwriting purposes and weighing between 40 and 65 g/m
2.
2. The form shall measure 210 mm by 297 mm.3. Member States shall be responsible for having the form printed. Each form shall
bear an individual serial number. The number shall be preceded by the followingletters, identifying the issuing Member State:
— BE for Belgium,
— DK for Denmark,
— DE for Germany,
— EL for Greece,
— ES for Spain,— FR for France,
— IE for Ireland,
— IT for Italy,— LU for Luxembourg,
— NL for Netherlands,
— AT for Austria,
— PT for Portugal,
— FI for Finland,
— SE for Sweden,
— UK for the United Kingdom.
4. The form shall be printed and the boxes filled in an official language of the
Community designated by the Member State issuing the authorization.!
B
!A1
!B
!A1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 722
ANNEX 68/B
!M41993R2454 — EN — 01.01.1999 — 001.001 — 723
!M41993R2454 — EN — 01.01.1999 — 001.001 — 724
!M41993R2454 — EN — 01.01.1999 — 001.001 — 725
!M41993R2454 — EN — 01.01.1999 — 001.001 — 726
ANNEX 68/C
!B1993R2454 — EN — 01.01.1999 — 001.001 — 727
!B1993R2454 — EN — 01.01.1999 — 001.001 — 728
ANNEX 68/D
!B1993R2454 — EN — 01.01.1999 — 001.001 — 729
!B1993R2454 — EN — 01.01.1999 — 001.001 — 730
ANNEX 68/E
!B1993R2454 — EN — 01.01.1999 — 001.001 — 731
!B1993R2454 — EN — 01.01.1999 — 001.001 — 732
!M5
ANNEX 69
LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE 522
AND ARTICLE 818
Unless otherwise specified, none of the following handlings may give rise to a different
eight-digit CN code.
I. Simple operations to ensure the preservation of the import goods in good
condition during storage:
1. Ventilation, spreading-out, drying, removal of dust, simple cleaning
operations, repair of packing, elementary repairs of damage incurredduring transport or storage insofar as it concerns simple operations,application and removal of protective coating for transport.
2. Stocktaking, sampling and weighting of the goods.
3. Removal of damaged or contaminated components.
4. Conservation by means of irradiation or the addition of preservatives.
5. Treatment against parasites.
6. Any treatment by lowering the temperature, even if this results in a different
eight-digit CN code.
II. The following operations improving the presentation or marketability of the
import goods:
1. Stemming and/or pitting of fruit.
2. Assembly and mounting of goods, only if this concerns the mounting onto a
complete product of accessories which do not play an essential role in the
manufacture of the product, even if this results in a different eight-digit CNcode for the mounted goods or accessories (
1)
3. Desalination, cleaning and butting of hides.
4. Addition to goods, of one or more different types of goods, in as long as this
addition is relatively small and does not change the nature of the originalgoods (
2), even if this results in a different eight-digit CN code for the added
goods; the added goods could also be products which were placed under the
warehousing regime, or which were placed in the free zone or free
warehouse.
5. The dilution of fluids, even if this results in a different eight-digit CN code.
6. The 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 requestedby the customer, without changing the nature of the goods.
7. Dividing of goods if only simple operations are involved.
III. The following operations preparing the import goods for distribution or
resale:
1. Sorting, mechanical filtering, classification and shifting.
2. Adjusting and regulating.
3. Packing, unpacking, change of packing, decanting and simple transfer into
containers, even if this results in a different eight-digit CN code.
4. The affixing and altering of marks, seals, labels, price tags or other similar
distinguishing signs; this may not give rise to the obtaining of an apparentorigin different from the real one.
5. Testing, adjusting and putting into working order of machines, apparatus
and vehicles, if only simple operations are involved.
6. Testing in order to control the compliance with European technical
standards.
7. Cutting up and breaking down of dried fruits or vegetables.
8. Anti-rust treatment.
9. Reconstruction of the goods after transport.
10. The raising of temperature in order to allow the goods to be transported.
(1) For example: mounting of a radio or windscreen wipers on a motor vehicle.
(2) For example: the addition of additives, butane or lead to petrol, addition of orange
pulp, orange oils or orange flavours to orange juice, etc.,1993R2454 — EN — 01.01.1999 — 001.001 — 733
11. Ironing of textiles.
12. Electrostatic treatment of textiles.!M51993R2454 — EN — 01.01.1999 — 001.001 — 734
ANNEX 69a
LIST OF DEROGATIONS REFERRED TO IN ARTICLE 510 (3)
Retail sales in a customs warehouse or a type E warehouse under the customs
warehousing procedure shall be allowed in the following cases:
1. Sales with relief from import duties to travellers in international traffic.2. Ales (SIC! Sales) with relief from import duties under diplomatic arrangements or
consular arrangements.
3. Sales with relief from import duties to members of international organizations.
4. Sales with relief from import duties to NATO forces.!
M51993R2454 — EN — 01.01.1999 — 001.001 — 735
ANNEX 70
!B1993R2454 — EN — 01.01.1999 — 001.001 — 736
!B1993R2454 — EN — 01.01.1999 — 001.001 — 737
!B1993R2454 — EN — 01.01.1999 — 001.001 — 738
!B1993R2454 — EN — 01.01.1999 — 001.001 — 739
PROVISIONS REGARDING INFORMATION SHEET INF 8
1. The form for the INF 8 information sheet shall be printed on white paper without
mechanical pulp, dressed for writing purposes and weighing between 40 and65 qm
2(SIC! g/m2)
2. The form shall measure 210 × 297 mm.
3. Member States shall be responsible for having the form printed. Each form shall
bear an individual serial number.
4. The form shall be printed in an official language of the Community designated by
the customs authority of the Member States where the information sheet is issued.
The boxes shall be filled in in an official language of the Community designated
by the customs authority of the Member State where the sheet is issued. Thecustoms authority of the Member State which has to provide the information ormake use of it may ask for the information contained in the form presented to it tobe translated into the official language, or one of the official languages, of theMember States.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 740
ANNEX 71
TRANSFER OF GOODS BETWEEN CUSTOMS W AREHOUSES — NORMAL
PROCEDURE
1. Where goods are transferred between customs warehouses without termination of
the procedure, the keeper of the warehouse from which the goods are dispatchedshall lodge with its supervising office copies 1, 4, 5 and an additional copyidentical to copy 1 of the form provided for in Article 205, completed inaccordance with the instructions given in the Appendix. The goods shall bepresented to the office at that time. The customs authority may exempt thewarehousekeeper from the obligation to present the goods. In this case, the keeper
of the warehouse of dispatch shall send copy 1 of the document to the supervising
office.
2. The supervising office referred to in paragraph 1 shall endorse box D of the
document to indicate that it has verified or accepted the particulars contained
therein. The said office shall stipulate the period within which the goods must be
presented to the supervising office for the warehouse to which the goods are to betransferred.
Copy 1 of the document shall be retained by the supervising office for the
warehouse of dispatch.
3. The additional copy and copies 4 and 5 of the document shall accompany the
goods and be presented with them to the supervising office for the warehouse to
which the goods are to be transferred. The customs authority may exempt thewarehousekeeper from the obligation to present the goods. In this case, the keeperof the warehouse to which the goods are to be transferred shall send copies 4 and 5of the document to the supervising office.
4. The supervising office for the warehouse to which the goods are to be transferred
shall endorse box 1 of copy 5 of the document and return it to the supervisingoffice for the warehouse of dispatch.
Copy 4 shall be retained by the supervising office for the warehouse to which the
goods are to be transferred. The additional copy shall be returned to thewarehousekeeper receiving the goods.
5. The supervising office for the warehouse of dispatch shall verify discharge by
comparing copies 1 and 5 of the document. Copy 5 shall then be returned to thekeeper of the warehouse of dispatch.
6. The warehousekeepers shall keep the copies returned to them with their stock
records.
Appendix
The form used for the transfer of goods from one customs warehouse to another without
termination of the procedure must contain the following information in the boxes
indicated. The other boxes need not be filled in.
2. Consignor : give the name and forename or business name of the keeper of the
warehouse of dispatch and the full address and identification number of the
warehouse, followed by the letters identifying the issuing Member Statewhich precede the authorization number.
3. Forms : indicate the order number of the set of forms among the total number
of sets used.
Where the declaration relates to a single item (i.e. where only one ‘description
of goods’ box needs to be filled in), leave box 3 blank but enter the figure 1 in
box 5.
5. Items : state the total number of items declared in all the forms or
supplementary forms used. The number of items is equal to the number of
‘description of goods’ boxes which need to be filled in.
8. Consignee: give the name and forename or business name of the keeper of the
warehouse to which the goods are to be transferred and the full address and
identification number of the warehouse, followed by the letters identifying theissuing Member State which precede the authorization number.
31. Packages and description of goods; marks and numbers — container No(s) —
number and kind : enter the marks, (identifying) numbers, number and kind of
packages or, in the case of unpackaged goods, the number of goods coveredby the declaration or the words ‘in bulk’, as appropriate.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 741
The goods should be described using their usual commercial description, in
sufficient detail to enable them to be identified. Where a container is used theidentification marks of the container should also be indicated in this box.
32. Item No : state the order number of the item in question among the total
number of items declared in the forms or supplementary forms used, asdefined in box 5.
Where the declaration relates to a single item, the Member States may
stipulate that nothing should be entered in this box, the figure 1 having beenentered in box 5.
38. Net mass : state the net mass in kilograms of the goods described in the
corresponding box 31. The net mass is the mass of the goods stripped of allpackaging.
44. Additional information; documents produced, certificates and authorization :
enter ‘Application of Article 111 of the Code’.
54. Place and date; signature and name of the declarant or his representative :
subject to the special provisions to be adopted concerning the use ofcomputers, the original handwritten signature of the warehousekeeperindicated in box 2 followed by his name and forename must appear on thecopy to be retained by the customs office of departure. Where the person
concerned is a legal person, the signatory should state his capacity after his
signature, name and forename.
Where goods are transferred from one type D warehouse to another type D
warehouse, the following boxes must also be completed:
33. Commodity code : enter the code number for the item in question.
46. Statistical value : enter the value for customs purposes determined in
accordance with the provisions governing customs valuation, expressed in
the currency stipulated by the Member State where the goods are entered forthe procedure.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 742
ANNEX 72
TRANSFER OF GOODS BETWEEN CUSTOMS W AREHOUSES — SIMPLI-
FIED PROCEDURE
1. Where goods are transferred between customs warehouses without termination of
the procedure under Article 526 (2), the document referred to in paragraph 1 ofAnnex 71 shall be completed in duplicate.
2. Before the goods are transferred, the supervising offices for the warehouse of
dispatch and the warehouse of destination shall be informed of the intendedtransfer in the manner which they shall stipulate, to enable them to carry out anycontrols they consider necessary.
3. The keeper of the warehouse from which the goods are dispatched shall keep copy
1 with his stock records.
4. The other copy shall accompany the goods and be kept by the keeper of the
warehouse to which the goods are transferred with his stock records.
5. The keeper of the warehouse of destination shall issue the keeper of the
warehouse of dispatch a receipt for the transferred goods received into hiswarehouse. The keeper of the warehouse of dispatch shall attach this receipt to thedocument in his stock records.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 743
ANNEX 73
PRE-FINANCED GOODS
LIST OF FORMS OF HANDLING REFERRED TO IN ARTICLE 532
1. Stocktaking.
2. The affixing to the goods themselves, or to their packings, of marks, seals, labels
or other similar distinguishing signs, provided there is no risk of there beingconferred upon the goods an apparent origin different from their real one.
3. Altering the marks and numbers on packages, provided there is no risk of there
being conferred upon the goods an apparent origin different from their real one.
4. Packing, unpacking, change of packings, repair of packing.
5. Airing.
6. Chilling.7. Freezing.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 744
ANNEX 74
LIST OF GOODS (PRODUCTION ACCESSORIES) REFERRED TO IN
ARTICLE 550
INWARD PROCESSING PROCEDURE
All goods, which are not to be found in the compensating products, but which allow or
facilitate the production of compensating products, even if they are entirely or partiallyused up in the process, with the exclusion of the following goods:
(a) fuels, 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 of compensating products, the
adjustment or withdrawal;
(c) equipment and tools.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 745
ANNEX 75
Goods whose total value for the purpose of Article 552 (1) (a) (V) must not exceed
ECU 150 000
Chapter or code of the com-
bined nomenclatureDescription of goods/products
Chapters 1 to 24 — Live animals; animal products
— Vegetable products— Animal and vegetable fats and oils and their
cleavage products; prepared edible fats; animaland vegetable waxes
— Prepared foodstuffs; beverages, spirits and vinegar;
tobacco
Code 2814 — Ammoniac, anhydrous or in aqueous solution
Code 2836 20 00 — Disodium carbonate
Chapter 31 — FertilizersCode 3817 10 — Mixed alkylbenzenesChapters 50 to 63 — Textiles and textile articles
Chapter 72 — Articles of iron or steel
Code 8108 90 — Titanium products!
M41993R2454 — EN — 01.01.1999 — 001.001 — 746
ANNEX 75A
!M41993R2454 — EN — 01.01.1999 — 001.001 — 747
!M41993R2454 — EN — 01.01.1999 — 001.001 — 748
!M41993R2454 — EN — 01.01.1999 — 001.001 — 749
!M41993R2454 — EN — 01.01.1999 — 001.001 — 750
!M41993R2454 — EN — 01.01.1999 — 001.001 — 751
!M41993R2454 — EN — 01.01.1999 — 001.001 — 752
!M41993R2454 — EN — 01.01.1999 — 001.001 — 753
!M41993R2454 — EN — 01.01.1999 — 001.001 — 754
PROVISIONS REGARDING INFORMATION SHEET INF 9
1. The form for the INF 9 information sheet shall be printed on white paper without
mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m
2.
2. The form shall measure 210 × 297 mm.
3. Member States shall be responsible for having the form printed. Each form shall
bear an individual serial number.
4. The form shall be printed in an official language of the European Communities
designated by the customs authorities of the Member State issuing the sheet. Boxes
1 to 8 shall be filled in an official language of the European Communities
designated by the customs authority of the Member State issuing the sheet. Thecustoms authorities of the Member State which is to supply the information ormake use of it may request that the information contained in the form presented tothem be translated into the official language, or one of the official languages, ofthat Member State.!
M41993R2454 — EN — 01.01.1999 — 001.001 — 755
ANNEX 76
EXAMPLES OF MONTHL Y AND QUARTERL Y AGGREGATION
Combined application of the following provisions:
— Article 118 (2), second paragraph of the Code,
— Articles 563, 580 and 595 of the implementing provisions.The examples given below are based on the following assumptions:
(a) that the inward processing arrangements (suspension system) have been authorized
in accordance with Article 551 (1) of the implementing provisions;
(b) that a general authorization for release for free circulation in accordance with
Article 580 has been issued;
(c) that the import goods, whether in the form of goods in the unaltered state or of
compensating products, are put on the Community market in accordance withArticle 580 of the implementing provisions;
(d) that the time limit for re-exportation when placing the goods under one of the
customs procedures referred to in Article 89 of the Code is, for the example, giventhree months.
!B1993R2454 — EN — 01.01.1999 — 001.001 — 756
Example A: monthly aggregation
Three consignments of goods entered for the arrangements in January are to be
aggregated (1, 15 and 31 of the month).
The time limit for re-exportation for all these consignments is 30 April; the deadline for
presentation of the bill of discharge in accordance with Article 596 of the implementingprovisions is then 30 May.
The duties on import goods or compensating products put on the Community market
specified in Article 580 (4) and (5) must be paid no later than 30 May possibly on thebasis of a summary declaration in accordance with Article 597 (1) of the implementing
provisions. The items of charge for the goods or products are determined on the basis of
Article 121 of the Code or Article 122 of the Code if applicable. The date taken intoconsideration is 30 April.
Example B: quarterly aggregation
Nine consignments of goods entered for the arrangements in the course of a quarter are
to be aggregated:
— 1, 15 and 31 January,
— 1, 15 and 28 February,
— 1, 15 and 31 March.
The time limit for re-exportation for all these consignments is 30 June; the deadline for
presentation of the bill of discharge in accordance with Article 596 of the implementingprovisions is then 30 July.
The duties on import goods or compensating products put on the Community market
specified in Article 580 must be paid no later than 30 July possibly on the basis of asummary declaration in accordance with Article 597 (1) of the implementing
provisions. The items of charge for the goods or products are determined on the basis
of Article 121 of the provisions or Article 122 of the Code if applicable. The date takeninto consideration is 30 June.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 757
ANNEX 77
STANDARD RATES OF YIELD
Import goods
Numeri-
cal orderCompensating products Quantity of
compensating
products for
each 100 kg
of imported
goods (kg) (2)CN code Description Code (1) Description
(1) (2) (3) (4) (5)
0407 00 30 Eggs in shell 1 0408 99 80 (a) Eggs, not in shell, liquid or frozen 86,00
ex 0511 99 80 (b) Shells 12,00
2 0408 19 81
and0408 19 89(a) Egg yolks, liquid or frozen 33,00
3502 19 90 (b) Ovalbumin, liquid or frozen 53,00
ex 0511 99 80 (c) Shells 12,00
3 0408 91 80 (a) Eggs, not in shell, dried 22,10
ex 0511 99 80 (b) Shells 12,00
4 0408 11 80 (a) Egg yolks, dried 15,40
3502 11 90 (b) Ovalbumin, dried (in crystals) 7,40
ex 0511 99 80 (c) Shells 12,00
5 0408 11 80 (a) Egg yolks, dried 15,40
3502 11 90 (b) Ovalbumin, dried (in another form) 6,50
ex 0511 99 80 (c) Shells 12,00
0408 99 80 Eggs, not in shell,
liquid or frozen6 0408 91 80 Eggs, not in shell, dried 25,70
0408 19 81
and
0408 19 89Egg yolks, liquid
or frozen7 0408 11 80 Egg yolks, dried 46,60
ex 1001 90 99 Common wheat 8 1101 00 15
(100)(a) Common wheat flour having by weight on
the dry product an ash content not exceed-ing 0,60 %73,00
ex 2302 30 10 (b) Bran 22,50
ex 2302 30 90 (c) Sharps 2,50
9 1101 00 15
(130)(a) Common wheat flour having by weight on
the dry product an ash content exceeding0,60 % but not exceeding 0,90 %78,13
ex 2302 30 10 (b) Bran 20,00
10 1101 00 15
(150)(a) Common wheat flour having by weight on
the dry product an ash content exceeding0,90 % but not exceeding 1,10 %84,75
ex 2302 30 10 (b) Bran 13,25!
B1993R2454 — EN — 01.01.1999 — 001.001 — 758
(1) (2) (3) (4) (5)
ex 1001 90 99
(con’t)11 1101 00 15
(170)(a) Common wheat flour having by weight on
the dry product an ash content exceeding1,10 % but not exceeding 1,65 %91,75
ex 2302 30 10 (b) Bran 6,25
12 1101 00 15
(180)(a) Common wheat flour having by weight on
the dry product an ash content exceeding1,65 % but not exceeding 1,90 %98,03
13 1104 29 11 Hulled wheat (shelled or husked) whether or not
sliced or kibbled (
3)98,04
14 1107 10 11 (a) Malt, unroasted, obtained from wheat, in
the form of flour56,18
ex 1001 90 99 (b) Not-germinated common wheat 1,00ex 2302 30 10 (c) Bran 19,00
ex 2303 30 (d) Rootlets 3,50
15 1107 10 19 (a) Malt, unroasted, obtained from wheat, in a
form other than of flour75,19
ex 1001 90 99 (b) Not-germinated common wheat 1,00
ex 2302 30 (c) Rootlets 3,50
16 1108 11 00 (a) Wheat starch 45,46
1109 00 00 (b) Wheat gluten 7,50
ex 2302 30 10 (c) Bran 25,50
ex 2303 10 90 (d) Residues of starch manufacture 12,00
1001 10 00 Durum wheat 17 1103 11 10 (a) Cereal meal ‘Couscous’ (
4) 50,00
1103 11 10 (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 weight17,00
1101 00 11 (c) Flour 8,00
ex 2302 30 10 (d) Bran 20,00
18 1103 11 10 (a) Cereal groats and cereal meal with an ash
content, referred to dry matter, of less than0,95 % by weight60,00
1101 00 11 (b) Flour 15,00
ex 2302 30 10 (c) Bran 20,00
19 1103 11 10 (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 weight67,00
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 759
(1) (2) (3) (4) (5)
1001 10 00
(con’t)20 1103 11 10 (a) Cereal groats and cereal meals with an ash
content, referred to dry matter, of 1,30 %or more by weight75,00
ex 2302 30 10 (b) Bran 20,00
21 ex 1902 19 10 (a) Pasta, containing no eggs and no common
wheat flour or meal, with an ash content inthe dry matter not exceeding 0,95 % byweight62,50
1101 00 11 (b) Flour 13,70
ex 2302 30 10 (c) Bran 18,70
22 ex 1902 19 10 (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 notexceeding 1,10 % by weight66,67
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00
23 ex 1902 19 10 (a) Pasta, containing no eggs and no common
wheat flour or meal, with an ash content inthe dry matter of more than 1,10 % but notexceeding 1,30 % by weight71,43
1101 00 11 (b) Flour 3,92
ex 2302 30 10 (c) Bran 19,64
24 ex 1902 19 10 (a) Pasta, containing no eggs and no common
wheat flour or meal, with an ash content, in
the dry matter, of more than 1,30 %79,36
ex 2302 30 10 (b) Bran 15,00
25 ex 1902 11 00 (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 (
5)(5)
1101 00 11 (b) Flour 13,70
ex 2302 30 10 (c) Bran 18,70
26 ex 1902 11 00 (a) Pasta, containing eggs but no common
wheat flour or meal, with an ash content, inthe dry matter of more than 0,95 % but notexceeding 1,10 % by weight (
5)(5)
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00!M81993R2454 — EN — 01.01.1999 — 001.001 — 760
(1) (2) (3) (4) (5)
1001 10 00
(con’t)27 ex 1902 11 00 (a) Pasta, containing eggs but no common
wheat flour or meal, with an ash content, inthe dry matter, of more than 1,10 % but notexceeding 1,30 % by weight (
5)(5)
1101 00 11 (b) Flour 3,92
ex 2302 30 10 (c) Bran 19,64
28 ex 1902 11 00 (a) Pasta, containing eggs but no common
wheat flour or meal, with an ash content, inthe dry matter of 1,30 % or more byweight (
5)(5)
ex 2302 30 10 (b) Bran 15,00
1003 00 90 Barley 29 ex 1102 90 10
(100)(a) Barley flour, or an ash content, referred to
dry matter, not exceeding 0,9 % by weightand of a crude fibre content, referred to drymatter, not exceeding 0,9 % by weight66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,50
30 ex 1103 19 30
(100)(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 weight64,52
1102 90 10 (b) Barley flour 2,00
ex 2302 40 10 (c) Bran 10,00
ex 2302 40 90 (d) Sharps 21,50
31 ex 1104 21 10
(100)(a) Hulled (shelled or husked) barley, of an ash
content, referred to dry matter, not exceed-ing 1 % by weight and of a crude fibre
vontent (SIC! content), referred to dry
matter, not exceeding 0,9 % by weight66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,50
32 ex 1104 21 30
(100)(a) Hulled and sliced or kibbled barley, of an
ash content, referred to dry matter, notexceeding 1 % by weight an of a crudefibre content, referred to dry matter, notexceeding 0,9 % by weight (‘Grütze’ or
‘Grutten’) (
3)66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,50!M81993R2454 — EN — 01.01.1999 — 001.001 — 761
(1) (2) (3) (4) (5)
1003 00 90
(con’t)33 ez
1104 21 50
(100)(a) Pearled barley (6)o fa na s hc o n t e n t ,
referred to dry matter, not exceeding 1 %by weight (without talc) — First category50,00
ex 2302 40 10 (b) Bran 20,00
ex 2302 40 90 (c) Sharps 27,50
34 ex 1104 21 50
(300)(a) Pearled barley (
6), of an ash content,
referred to dry matter, not exceeding 1 %by weight (without talc) — Second cate-gory62,50
ex 2302 40 10 (b) Bran 20,00
ex 2302 40 90 (c) Sharps 15,00
35 ex 1104 11 90 (a) Flaked barley, of an ash content, referred to
dry matter, not exceeding 1 % by weight
and a crude fibre content, referred to drymatter, not exceeding 0,9 % by weight66,67
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,33
36 ex 1107 10 91 (a) Barley malt, unroasted, in the form of flour 56,18
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40 10 (c) Bran 19,00
ex 2302 40 (d) Rootlets 3,50
37 1107 10 99 (a) Barley malt, unroasted 76,92
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40 (c) Rootlets 3,50
38 1107 20 00 (a) Malt, roasted 64,52
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40 (c) Rootlets 3,50
1004 00 00 Oats 39 ex 1102 90 30
(100)(a) Oat flour, of an ash content, referred to dry
matter, not exceeding 2,3 % by weight, of acrude fibre content, referred to dry matter,not exceeding 1,8 % by weight, of amoisture content not exceeding 11 % byweight and of which the peroxydase isvirtually inactivated55,56
ex 2302 40 10 (b) Bran 33,00
ex 2302 40 90 (c) Sharps 7,50!
M81993R2454 — EN — 01.01.1999 — 001.001 — 762
(1) (2) (3) (4) (5)
1004 00 00
(con’t)40 ex 1103 12 00
(100)(a) Oat groats and meal, of an ash content,
referred to dry matter, not exceeding 2,3 %by weight of a tegument content notexceeding 0,1 % by weight, of a moisture
content not exceeding 11 % by weight and
of which the peroxydase is virtuallyinactivated55,56
1102 90 30 (b) Flour 2,00
ex 2302 40 10 (c) Bran 33,00
ex 2302 40 90 (d) Sharps 7,50
41 ex 1104 22 92 Clipped oats 98,04
42 ex 1104 22 20
(100)(a) Hulled (shelled or husked) oats, of an ash
content, referred to dry matter, not exceed-ing 2,3 % by weight, of a tegument contentnot exceeding 0,5 % by weight, of amoisture content not exceeding 11 % byweight and of which the peroxydase isvirtually inactivated (
3)62,50
ex 2302 40 10 (b) Bran 33,00
43 ex 1104 22 30
(100)(a) Hulled and sliced or kibbled oats, of an ash
content, referred to dry matter, not exceed-ing 2,3 % by weight, of a tegument content
not exceeding 0,1 % by weight, of a
moisture content not exceeding 11 % byweight and of which the peroxydase isvirtually inactivated ‘Grütze’ or‘Grutten’ (
3)58,82
ex 2302 40 10 (b) Bran 33,00
ex 2302 40 90 (c) Sharps 3,50
44 ex 1104 12 90
(100)(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 whichthe peroxydase is virtually inactivated50,00
ex 2302 40 10 (b) Bran 33,00
ex 2302 40 90 (c) Sharps 13,00
45 ex 1104 12 90
(300)(a) Flaked oats, of an ash content, referred to
dry matter, not exceeding 2,3 % by weight,of a tegument content exceeding 0,1 % butnot exceeding 1,5 % by weight, of a
moisture content not exceeding 12 % by
weight and of which the peroxydase isvirtually inactivated62,50
ex 2302 40 10 (b) Bran 33,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 763
(1) (2) (3) (4) (5)
1005 90 00 Maize, other 46 ex 1102 20 10
(100)(a) Maize flour, of a fat content, referred to
dry matter, not exceeding 1,3 % by weightand of a crude fibre content, referred to drymatter, not exceeding 0,8 % by weight71,43
ex 1104 30 90 (b) Maize germ 12,00
ex 2302 10 10 (c) Bran 14,00
47 ex 1102 20 10
(200)(a) Maize flour, of a fat content exceeding
1,3 % but not exceeding 1,5 % by weightand of a crude fibre content, referred to drymatter, not exceeding 0,8 % by weight83,33
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50
48 ex 1102 20 90
(100)(a) Maize flour, of a fat content exceeding
1,5 % but not exceeding 1,7 % by weightand of a crude fibre content, referred to drymatter, not exceeding 1 % by weight83,33
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50
49 ex 1103 13 10
(100)(a) Maize groats and meal, of a fat content not
exceeding 0,9 % by weight and of a crudefibre content, referred to dry matter, notexceeding 0,6 % by weight (
7)55,56
1102 20 10
or
1102 20 90(b) Maize flour 16,00
ex 1104 30 90 (c) Maize germ 12,00
ex 2302 10 10 (d) Bran 14,00
50 ex 1103 13 10
(300)(a) Maize groats and meal, of a fat content not
exceeding 1,3 % by weight and of a crudefibre content, referred to dry matter, notexceeding 0,8 % by weight (
7)71,43
ex 1104 30 90 (b) Maize germ 12,00
ex 2302 10 10 (c) Bran 14,00
51 ex 1103 13 10
(500)(a) Maize groats and meal, of a fat content not
exceeding 1,3 % but not exceeding 1,5 %by weight and of a crude fibre content,
referred to dry matter, not exceeding 1 %
by weight (
7)83,3
ex 1104 30 90 (b) Maixe gern 8,00
ex 2302 10 10 (c) Bran 6,50!M81993R2454 — EN — 01.01.1999 — 001.001 — 764
(1) (2) (3) (4) (5)
1005 90 00
(con’t)52 ex 1103 13 90
(100)(a) Maize groats and meal, of a fat content not
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 (
7)83,3
ex 1104 30 90 (b) Maixe gern 8,00
ex 2302 10 10 (c) Bran 6,50
53 ex 1103 13 50
(110)(a) Maize groats and meal, of a fat content not
exceeding 0,9 % but not exceeding 0,7 %by weight and of a crude fibre content,referred to dry matter, not exceeding 1 %by weight (
7)62,50
ex 2302 10 10 (b) Bran 35,50
54 ex 1104 19 50
(130)(a) Flaked maize, of a fat content, referred to
dry matter, not exceeding 1,3 % by weightand of a crude fibre content, referred to drymatter, not exceeding 0,8 % by weight76,92
ex 2302 10 10 (b) Bran 21,08
55 ex 1104 19 50
(150)(a) Flaked maize, of a fat content, referred to
dry matter, exceeding 1,3 % but notexceeding 1,7 % by weight and of a crudefibre content, referred to dry matter, not
exceeding 1 % by weight90,91
ex 2302 10 10 (b) Bran 7,09
56 ex 1108 12 00 (a) Maize starch 62,11
(b) The products shown under numerical order
No 6230,10
57 ex 1702 30 51
or1702 30 91(a) Glucose in the form of white crystalline
powder, whether or not agglomerated (
8)47,62
(b) The products shown under numerical order
No 6230,10
ex 1702 30 99 (c) Glucose waste 10,00
58 1702 30 59
or1702 30 99(a) Glucose, other than glucose in the form of
white crystalline powder, whether or notagglomerated (
9)62,11
(b) The products shown under numerical order
No 6230,10
59 ex 2905 44 11
or
ex 3823 60 11(a) D-Glucitol (sorbitol) in aqueous solution
containing 2 % or less by weight of D-mannitol, calculated on the D-glucitolcontent (
10)59,17
(b) The products shown under numerical order
No 6329,10
60 ex 2905 44 19
or
ex 3824 60 19(a) D-Glucitol (sorbitol) in aqueous solution
containing more than 2 % by weight of D-mannitol, calculated on the D-glucitolcontent (
11)67,56
(b) The products shown under numerical order
No 6329,10!M81993R2454 — EN — 01.01.1999 — 001.001 — 765
(1) (2) (3) (4) (5)
1005 90 00
(con’t)61 ex 2905 44 91
or
ex 2905 44 99
or
ex 3824 60 91
or
ex 3824 60 99(a) D-Glucitol (sorbitol), relative to 100 kg of
the dry matter41,32
(b) The products shown under numerical order
No 6329,10!M81993R2454 — EN — 01.01.1999 — 001.001 — 766
Import goods
Numeri-
cal orderCompensating productsQuantity of compensating products for each 100 kg
of imported goods (kg) (2)
CN code Description Code (1) Description a) b) c) d) e) f)
(1) (2) (3) (4) (5)
1005 90 00 62 Complementary
products to the
compensating pro-ducts found undernumerical orderNos 56 to 58 (
12)
ex 1104 30 90 Maize germ 6,10 6,10
ex 1515 Maize oils 2,90 2,90 2,90 2,90ex 2303 10 11 Maize gluten 4,50 4,50 4,50ex 2303 10 19 Corn-gluten feed 24,00 19,50 24,00 19,50 22,70 27,20
ex 2306 70 00 Maize germ oil
cake3,20 3,20
30,10 30,10 30,10 30,10 30,10 30,10
63 Complementary
products to the
compensating pro-ducts found undernumerical orderNos 59 to 61 (
12)
ex 1104 30 90 Maize germ 6,10 6,10
ex 1515 Maize oils 2,90 2,90 2,90 2,90
ex 2303 10 11 Maize gluten 4,50 4,50 4,50ex 2303 10 19 Corn-gluten feed 23,00 18,50 23,00 18,50 21,70 26,20
ex 2306 70 00 Maize germ oil
cake3,20 3,20
29,10 29,10 29,10 29,10 29,10 29,10!
M81993R2454 — EN — 01.01.1999 — 001.001 — 767
Import goods
Numeri-
cal orderCompensating products Quantity of
compensating
products for
each 100 kg
of imported
goods (kg) (2)CN code Description Code (1) Description
(1) (2) (3) (4) (5)
1006 10 21 Rice in the husk
(paddy or rough),parboiled, round
grain64 1006 20 11 (a) Husked (brown) rice parboiled, round grain 80,00
ex 1213 00 00 (b) Husks 20,00
65 1006 30 21 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, round grain71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
66 1006 30 61 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, round grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
1006 10 23 Rice in the husk
(paddy or rough),
parboiled, med-ium grain67 1006 20 13 (a) Husked (brown) rice, parboiled, medium
grain80,00
ex 1213 00 00 (b) Husks 20,00
68 1006 30 23 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, medium grain71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 768
(1) (2) (3) (4) (5)
1006 10 23
(con’t)69 1006 30 63 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, medium grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
1006 10 25 Rice in the husk
(paddy or rough),parboiled, long
grain, of a length/
width ratio great-er than 2 but lessthan 370 1006 20 15 (a) Husked (brown) rice, parboiled, long grain,
of a length/width ratio greater than 2 butless than 380,00
ex 1213 00 00 (b) Husks 20,00
71 1006 30 25 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, long grain, length/width ratio greater than 2 but less than 371,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
72 1006 30 65 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, long grain,length/width ratio greater than 2 but lessthan 365,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
1006 10 27 Rice in the husk
(paddy or rough),
long grain, of alength/width ratioequal to or great-er than 373 1006 20 17 (a) Husked (brown) rice, parboiled, long grain,
of a length/width ratio equal to or greater
than 380,00
ex 1213 00 00 (b) Husks 20,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 769
(1) (2) (3) (4) (5)
1006 10 27
(con’t)74 1006 30 27 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, long grain, of alength/width ratio equal to or greater than 368,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 6,00
ex 1213 00 00 (d) Husks 20,00
75 1006 30 67 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, long grain, of a
length/width ratio equal to or greater than 362,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
1006 10 92 Rice in the husk
(paddy or rough),round grain76 1006 20 11 (a) Husked (brown) rice, parboiled, round
grain80,00
ex 1213 00 00 (b) Husks 20,00
77 1006 20 92 (a) Husked (brown) rice, round grain 80,00
ex 1213 00 00 (b) Husks 20,00
78 1006 30 21 (a) Semi-milled rice whether or not polished
or glazed, parboiled, round grain71,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
79 1006 30 42 (a) Semi-milled rice, whether or not polished
or glazed, round grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 770
(1) (2) (3) (4) (5)
1006 10 92
(con’t)80 1006 30 61 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, round grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
81 1006 30 92 (a) Wholly-milled rice, whether or not po-
lished or glazed, round grain60,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00
ex 1213 00 00 (d) Husks 20,00
1006 10 94 Rice in the husk
(paddy or rough),
medium grain82 1006 20 13 (a) Husked (brown) rice, parboiled, medium
grain80,00
ex 1213 00 00 (b) Husks 20,00
83 1006 20 94 (a) Husked (brown) rice, medium grain 80,00
ex 1213 00 00 (b) Husks 20,00
84 1006 30 23 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, medium grain71,00
1102 30 00
or
ex 2303 20 10
or
ex 2303 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
85 1006 30 44 (a) Semi-milled rice, whether or not polished
or glazed, medium grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00!M81993R2454 — EN — 01.01.1999 — 001.001 — 771
(1) (2) (3) (4) (5)
1006 10 94
(con’t)86 1006 30 63 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, medium grain65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
87 1006 30 94 (a) Wholly-milled rice, whether or not po-
lished or glazed, medium grain60,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00
ex 1213 00 00 (d) Husks 20,00
1006 10 96 Rice in the husk
(paddy or rough),
long grain, of a
length/width ratiogreater than 2 butless than 388 1006 20 15 (a) Husked (brown) rice, parboiled, long grain,
length/width ratio greater than 2 but less
than 380,00
ex 1213 00 00 (b) Husks 20,00
89 1006 20 96 (a) Husked (brown) rice, long grain, of a
length/width ratio greater than 2 but lessthan 380,00
ex 1213 00 00 (b) Husks 20,00
90 1006 30 25 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, long grain, of a
length/width ratio greater than 2 but lessthan 371,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 772
(1) (2) (3) (4) (5)
1006 10 96
(con’t)91 1006 30 46 (a) Semi-milled rice, whether or not polished
or glazed, long grain, of a length/widthratio greater than 2 but less than 365,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
92 1006 30 65 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, long grain, of a
length/width ratio greater than 2 but less
than 365,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 7,00
ex 1213 00 00 (d) Husks 20,00
93 1006 30 96 (a) Wholly-milled rice, whether or not po-
lished or glazed, long grain, of a length/width ratio greater than 2 but less than 360,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 12,00
ex 1213 00 00 (d) Husks 20,00
1006 10 98 Rice in the husk
(paddy or rough),long grain, of alength/width ratio
equal to or great-
er than 394 1006 20 17 (a) Husked (brown) rice, parboiled, long grain,
of a length/width ratio equal to or greaterthan 380,00
ex 1213 00 00 (b) Husks 20,00
95 1006 20 98 (a) Husked (brown) rice, long grain of a
length/width ratio equal to or greater than 380,00
ex 1213 00 00 (b) Husks 20,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 773
(1) (2) (3) (4) (5)
1006 10 98
(con’t)96 1006 30 27 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, of a length/width ratioequal to or greater than 368,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 6,00
ex 1213 00 00 (d) Husks 20,00
97 1006 30 48 (a) Semi-milled rice, whether or not polished
or glazed, of a length/width ratio equal to
or greater than 358,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 7,00
1006 40 00 (c) Broken rice 15,00
ex 1213 00 00 (d) Husks 20,00
98 1006 30 67 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, long grain, of alength/width ratio equal to or greater than 362,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 8,00
1006 40 00 (c) Broken rice 10,00
ex 1213 00 00 (d) Husks 20,00
99 1006 30 98 (a) Wholly-milled rice, whether or not po-
lished or glazed, long grain, of a length/width ratio equal to or greater than 355,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 9,00
1006 40 00 (c) Broken rice 16,00
1213 00 00 (d) Husks 20,00
1006 20 11 Husked (brown)
rice, parboiled,round grain100 1006 30 21 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, round grain93,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 774
(1) (2) (3) (4) (5)
1006 20 11
(con’t)101 1006 30 61 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, round grain88,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 13 Husked (brown)
rice, parboiled,medium grain102 1006 30 23 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, medium grain93,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00
103 1006 30 63 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, medium grain88,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 15 Husked (brown)
rice, parboiled,long grain, of a
length/width ratio
greater than 2 butless than 3104 1006 30 25 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, long grain, of alength/width ratio greater than 2 but less
than 393,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00
105 1006 30 65 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, long grain, of a
length/width ratio equal to or greater than 388,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 775
(1) (2) (3) (4) (5)
1006 20 17 Husked (brown)
rice, parboiled,long grain, of alength/width ratio
equal to or great-
er than 3106 1006 30 27 (a) Semi-milled rice, whether or not polished
or glazed, parboiled, long grain, of alength/width ratio equal to or greater than 393,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
1006 40 00 (c) Broken rice 2,00
107 1006 30 67 (a) Wholly-milled rice, whether or not po-
lished or glazed, parboiled, long grain, of a
length/width ratio equal to or greater than 388,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 2,00
1006 20 92 Husked (brown)
rice, parboiled,round grain108 1006 30 42 (a) Semi-milled rice, whether or not polished
or glazed, round grain84,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00
109 1006 30 92 (a) Wholly-milled rice, whether or not po-
lished or glazed, round grain77,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 94 Husked (brown)
rice, mediumgrain110 1006 30 44 (a) Semi-milled rice, whether or not polished
or glazed, medium grain84,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 776
(1) (2) (3) (4) (5)
1006 20 94
(con’t)111 1006 30 94 (a) Wholly-milled rice, whether or not po-
lished or glazed, medium grain77,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 96 Husked (brown)
rice, long grain,of a length/widthratio greater than2 but less than 3112 1006 30 46 (a) Semi-milled rice, whether or not polished
or glazed, long grain, of a length/widthratio greater than 2 but less than 384,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 6,00
1006 40 00 (c) Broken rice 10,00
113 1006 30 96 (a) Wholly-milled rice, whether or not po-
lished or glazed, long grain, of a length/width ratio greater than 2 but less than 377,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 11,00
1006 20 98 Husked (brown)
rice, long grain ofa length/widthratio equal to orgreater than 3114 1006 30 48 (a) Semi-milled rice, whether or not polished
or glazed, long grain, of a length/widthratio equal to or greater than 378,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 10,00
1006 40 00 (c) Broken rice 12,00
115 1006 30 98 (a) Semi-milled rice, whether or not polished
or glazed, long grain, of a length/widthratio equal to or greater than 373,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 12,00
1006 40 00 (c) Broken rice 15,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 777
(1) (2) (3) (4) (5)
1006 30 21 Semi-milled rice,
whether or notpolished orglazed, parboiled,
round grain116 1006 30 61 (a) Wholly milled rice, whether or not po-
lished or glazed, parboiled, medium grain96,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00
1006 30 23 Semi-milled rice,
whether or notpolished or
glazed, parboiled,
medium grain117 1006 30 63 (a) Wholly milled rice, whether or not po-
lished or glazed, parboiled, medium grain96,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00
1006 30 25 Semi-milled rice,
whether or not
polished or
glazed, parboiled,long grain, of alength/width ratiogreater than 2 butless than 3118 1006 30 65 (a) Wholly milled rice, whether or not po-
lished or glazed, parboiled, long grain, of a
length/width ratio greater than 2 but less
than 396,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00
1006 30 27 Semi-milled rice,
whether or notpolished orglazed, parboiled,long grain, of a
length/width ratio
equal to or great-er than 3119 1006 30 67 (a) Wholly milled rice, whether or not po-
lished or glazed, parboiled, long grain, of alength/width ratio equal to or greater than 396,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 2,00!
M81993R2454 — EN — 01.01.1999 — 001.001 — 778
(1) (2) (3) (4) (5)
1006 30 42 Semi-milled rice,
whether or notpolished orglazed, round
grain120 1006 30 92 (a) Wholly milled rice, whether or not po-
lished or glazed, round grain94,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00
1006 30 44 Semi-milled rice,
whether or notpolished or
glazed, medium
grain121 1006 30 94 (a) Wholly milled rice, whether or not po-
lished or glazed, medium grain94,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00
1006 30 46 Semi-milled rice,
whether or not
polished or
glazed, longgrain, of a length/width ratio great-er than 2 but lessthan 3122 1006 30 96 (a) Wholly milled rice, whether or not po-
lished or glazed, long grain, of a length/
width ratio greater than 2 but less than 394,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00
1006 30 48 Semi-milled rice,
whether or notpolished orglazed, longgrain, of a length/
width ratio equal
to or greater than3123 1006 30 98 (a) Wholly milled rice, whether or not po-
lished or glazed, long grain, of a length/width ratio equal to or greater than 393,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 5,00
1006 30 61
to
1006 30 98Wholly milled
rice124 1006 30 61
to
1006 30 98Wholly milled rice, polished, glazed or pre-
packed (
13)100,00
1006 30 92
1006 30 94
1006 30 96
1006 30 98Wholly milled
rice, other125 1904 10 30 Puffed rice 60,60!M81993R2454 — EN — 01.01.1999 — 001.001 — 779
(1) (2) (3) (4) (5)
1006 30 61
1006 30 63
1006 30 65
1006 30 67Wholly milled
rice, parboiled126 1904 90 10 Pre-cooked rice (14) 80,00
1006 30 92
1006 30 941006 30 96
1006 30 98Wholly milled
rice, other127 1904 90 10 Pre-cooked rice (
14) 70,00
60,0060,00
50,00
1006 40 00 Broken rice 128 1102 30 00 Rice flour 99,00
129 1103 14 00 Rice groats and meal 99,00130 1104 19 91 Rice, flaked 99,00
1509 10 10 Lampante virgin
olive oil131 ex 1509 90 00
(a) Olive oil, refined, or olive oil98,00
ex 1519 19 90 (b) Acid oils from refining (
15a)
1510 00 10 Unrefined olive-
pomace oil132 ex 1510 00 90 (a) Olive-pomace oil, refined, or olive-pomace
oil95,00
ex 1522 00 39 (b) Stearin 3,00
ex 1519 19 90 (c) Acid oils of refining (15)
ex 1801 00 00 Cocoa beans,
whole or broken,raw133 ex 1801 00 00
(a) Cocoa beans, whole or broken, shelled and
roasted76,3
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7
1801 00 00 Cocoa beans,
whole or broken,raw or roasted134 1808 (a) Cocoa paste 76,3
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7
135 ex 1803 20 00 (a) Cocoa paste, containing not more than
14 % of fats40,3
ex 1804 00 00 (b) Cocoa butter 36,0
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
136 ex 1803 20 00 (a) Cocoa paste, containing more than 14 %
but not more than 18 % of fats42,7
ex 1804 00 00 (b) Cocoa butter 33,6
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
137 ex 1803 20 00 (a) Cocoa paste, containing more than 18 % of
fats44,8
ex 1804 00 00 (b) Cocoa butter 31,5
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7!
M8
!M12
!M81993R2454 — EN — 01.01.1999 — 001.001 — 780
(1) (2) (3) (4) (5)
1801 00 00
(con’t)138 ex 1804 00 00 (a) Cocoa butter 36,0
ex 1805 00 00 (b) Cocoa powder, containing not more than
14 % of fats (16)40,3
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
139 ex 1804 00 00 (a) Cocoa butter 33,6
ex 1805 00 00 (b) Cocoa powder, containing more than 14 %
but not more than 18 % of fats (17)42,7
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
140 ex 1804 00 00 (a) Cocoa butter 31,5
ex 1805 00 00 (b) Cocoa powder, containing more than 18 %
of fats (17)44,8
1802 00 00 (c) Cocoa shells husks, skins and waste 16,7
1803 10 00 Cocoa paste, not
defatted141 ex 1804 00 00 (a) Cocoa butter 46,7
ex 1803 20 00 (b) Cocoa paste, containing not more than
14 % of fats52,2
142 ex 1804 00 00 (a) Cocoa butter 43,6
ex 1803 20 00 (b) Cocoa paste, containing more than 14 %
but not more than 18 % of fats55,3
143 ex 1804 00 00 (a) Cocoa butter 40,8
ex 1803 20 00 (b) Cocoa paste, containing more than 18 %
fats58,1
144 ex 1804 00 00 (a) Cocoa butter 46,7
ex 1805 00 00 (b) Cocoa powder, containing not more than
14 % of fats (17)52,2
145 ex 1804 00 00 (a) Cocoa butter 43,6
ex 1805 00 00 (b) Cocoa powder, containing more than 14 %
but not more than 18 % of fats (17)55,3
146 ex 1804 00 00 (a) Cocoa butter 40,8
ex 1805 00 00 (b) Cocoa paste, containing more than 18 % of
fats (17)58,1
1803 20 00 Cocoa paste, de-
fatted147 1805 00 00 Cocoa powder (17) 99,0
1701 99 10 White sugar 148 2905 44 19
or2905 44 91
2905 44 993824 60 193824 60 91
3824 60 99(a) D-Glucitol (sorbitol) relative to 100 kg of
the dry matter75,53
2905 43 00 (b) D-Mannitol (mannitol) 24,51
1703 Molasses 149 2102 10 31 Dried bakers’ yeasts (
17) 23,53!M81993R2454 — EN — 01.01.1999 — 001.001 — 781
(1) (2) (3) (4) (5)
1703 (con’t) 150 2102 10 39 Other bakers’ yeasts (18) 80,00
(1)The subheadings in this column correspond to those in the combined nomenclature. When further subdivision has been necessary this is shown
in parentheses ( ). These subdivisions correspond to those used in the regulations fixing export refunds
(2)Losses are calculated by subtracting from 100 the sum of the quantities shown in this column
(3)Hulled grains are grains corresponding to the definition given in Annex to Commission Regulation (EEC) No 821/68 (OJ No L 149, 29. 6.
1948, p. 46).
(4)Cereal meal with an ash content, referred tp dry matter, of less than 0,95 % by weight and a rate of passage through a sieve with an aperture of0,25 mm of less than 10 % by weight.
(5)The standard rate of yield to be applied is based on the number of eggs used per kilogram of pasta produced, using the following formula:
— Numerical order 25: T¼100
160/C0X/C21;6 ðÞ/C2100
— Numerical order 26: T¼100
150/C0X/C21;6 ðÞ/C2100
— Numerical order 27: T¼100
140/C0X/C21;6 ðÞ/C2100
— Numerical order 28: T¼100
126/C0X/C21;6 ðÞ/C2100
X represents the number of eggs in shell (or the 50th of their weight expressed in grams of their equivalent in other egg products) uses per
kilogram of pasta produced, the result being given to two decimal points.
(6)Pearled grains are grains corresponding to the definition given in the Annex to Commission Regulation (EEC) No 821/68 (OJ No L 149, 29. 6.
1968, p. 46).,
(7)This concerns maize groats and meal:
— of which a percentage not exceeding 30 % by weight passes through a sieve with an aperture of 315 micrometers, or
— of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometers
(8)For glucose in the form of white crystalline powder, of a concentration other than 92 %, the quantity to be shown is 43, 81 kilograms of D-
glucitol anhydrate per 100 kilograms of maize.
(9)For glucose other than in the form of white crystalline powder, of a concentration other than 82 %, the quantity to be shown is 50,93 kilogramsof D-glucitol anhydrate per 100 kilograms of maize
(10)For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 41,4 kilograms of D-glucitol per 100 kilograms of maize
(11)For D-glucitol, of a concentration other than 70 %, the quantity to be shown is 47,3 kilograms of D-glucitol anhydrate per 100 kilograms of
maize
(12)For the application of the alternatives (a) to (f), the real results from the operations have to be taken into account.
(13)For the purposes of completing the arrangements, the quantity of broken rice obtained shall correspond to the quantity of broken rice asdetermined at the time of importation for processing of rice under CN codes 1006 30 61 to 1006 30 98. In the case of polishing, this quantityshall be increased by 2 % of the imported rice excluding the broken rice as determined at importation
(14)Pre-cooked rice is constituted by bleached rice in grains undergoing a pre-cooking and partial dehydration intended to facilitate final cooking
!M12
(15)The double quantity of olsic (SIC! oleic) acid contained in the untreated olive oil has to be deducted from the quantity of refined olive oil
shown in column 5 and constitutes the quantity of acid oils from refining.
(15a) Twice the percentage expressed as oleic acid of the unrefined olive-residue oil shall be deducted from the quantity of product shown incolumn 5 for refined olive-residue oil/olive-residue oil and shall constitute the quantity of acid oil of refining.
!M8
(16)In the case of soluble cocoa, add 1,5 % alkaline to the quantity shown in column 5.
(17)Yield fixed for bakers’ yeast, with a content in the dry matter of 95 %, obtained from beet molasses brought to 48 % of total sugar, or of cane
molasses brought to 52 % of total sugar. For bakers’ yeasts with a different content in the dry matter, the quantity to be shown is 22,4kilograms of yeast anhydrate per 100 kilograms of beet molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total
sugar
(18)Yield fixed for bakers’ yeast, with a content in the dry matter of 28 %, obtained from beet molasses brought to 48 % of total sugar, or of canemolasses brought to 52 % of total sugar. For bakers’ yeasts with a different content in the dry matter, the quantity to be shown is 22,4
kilograms of yeast anhydrate per 100 kilograms of beet molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total
sugar.!M81993R2454 — EN — 01.01.1999 — 001.001 — 782
ANNEX 78
SPECIAL PROVISIONS CONCERNING EQUIV ALENT COMPENSATION
AND PRIOR EXPORTATION FOR CERTAIN TYPES OF GOODS
1. Rice
Rice classified under CN code 1006 shall not be deemed equivalent unless it falls
within the same eight-digit subheading of the combined nomenclature. Never-theless, for rice with a length not exceeding 6,0 mm and a length/width ratio equalto or more than 3 and for rice with a length equal to or less than 5,2 mm and a
length/width ratio equal to or more than 2, equivalence shall be established by
determination of the length/width ratio only.
Equivalent compensation is prohibited where inward processing operations
consist of the ‘usual forms of handling’ listed in Annex 69 to this Regulation.
The measurement of the grains shall be done in accordance with Annex A (2) (d)
to Council Regulation (EEC) No 1418/76 of 21 June 1976 on the commonorganization of the market in rice (
1).
2. Wheat
Equivalent compensation may be used only between wheat harvested in a third
country and already released for free circulation and non-Community wheat, of
the same eight digit CN code, having the same commercial quality and the same
technical characteristics.
However,
— derogations from the ban on use of the equivalent compensation system may
be adopted in respect of wheat on the basis of a communication from theCommission to the Member States, after consultation of the Customs CodeCommittee (section for customs procedures with economic impact) inaccordance with Article 248 of the Code,
— equivalent compensation is permitted between Community durum wheat and
durum wheat of third-country origin provided it is for the production of pastafalling within CN codes 1902 11 00 and 1902 19.
3. Sugar
Recourse to equivalent compensation is permitted between raw cane sugar falling
within CN code 1701 11 90 and raw beet sugar falling within CN code1701 12 90.
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 withArticle 248 of the Code if the applicant can prove that equivalent compensation iseconomically necessary and if the customs authority transmits the draft of theprocedures envisaged for verification of the operation.
5. Maize
Recourse to equivalent compensation between Community and non-Community
maize is possible only in the following cases and subject to the followingconditions:
1. In the case of maize for use in animal feed, equivalent compensation is
possible provided that a customs control system is set up to ensure that thenon-Community maize is in fact used for processing into animal feed.!
B
(1) OJ No L 166, 25. 6. 1976, p. 1.!M6
!B
!M8
!B
!M6
!M121993R2454 — EN — 01.01.1999 — 001.001 — 783
2. In the case of maize used in the manufacture of starch and starch products,
equivalent compensation is possible between all varieties with the exceptionof maizes rich in amylopectin (wax-like maize or ‘waxy’ maize) which areonly equivalent between themselves.
3. In the case of maize used in the manufacture of meal products, equivalent
compensation is possible between all varieties with the exception of maizesof the vitreous type (‘Plata’ maize of the ‘Duro’ type, ‘Flint’ maize) whichare only equivalent between themselves.
6. Olive oil
A. Recourse to equivalent compensation 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
1509 10 90 which corresponds to the description in point 1 (a) ofthe Annex to Council Regulation No 136/66/EEC (
1), as last
amended by Regulation (EC) No 1581/96 (2), and non-Commu-
nity extra virgin olive oil of the same CN code, provided that theprocessing operation produces extra virgin olive oil falling withinthe same CN code and satisfying the requirements of the saidpoint 1 (a).
(b) Between Community virgin olive oil falling within CN code
1509 10 90 which corresponds to the description in point 1 (b) ofthe Annex to Regulation No 136/66/EEC and non-Communityvirgin olive oil of the same CN code, provided that the processingoperation 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 1509 10 90 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 1509 90 00 which
corresponds to the description in point 2 of the above-
mentioned Annex,
— olive oil falling within CN code 1509 90 00 which
corresponds to the description in point 3 of the said Annex
and is obtained by blending with Community virgin olive oilfalling within CN code 1509 10 90.
(d) Between Community lampante virgin olive oil falling within CN
code 1509 10 10 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 1509 90 00 which
corresponds to the description in point 2 of the above-mentioned Annex, or
— olive oil falling within CN code 1509 90 00 which
corresponds to the description in point 3 of the said Annexand is obtained by blending with Community virgin olive oilfalling within CN code 1509 10 90.
2. Olive-pomace oil
Between Community unrefined olive-pomace oil falling within CN
code 1510 00 10 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-pomaceoil compensating product falling within CN code 1510 00 90 andcorresponding to the description in point 6 of the said Annex isobtained by blending with Community virgin olive oil falling withinCN code 1509 10 90.
B. The blending 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 anidentical manner, are authorized only where the arrangements for super-vision 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.!
M12
(1) OJ No L 172, 30. 9. 1996, p. 3025/66.
(2) OJ No L 206, 16. 8. 1996, p. 11.1993R2454 — EN — 01.01.1999 — 001.001 — 784
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 20tonnes maximum, the customs authorities may allow the exportation of theoils found in the preceding points on condition that there is systematiccontrol 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 thequality concerned, by comparing the technical characteristics of samples ofthe 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 thetechnical characteristics of the samples taken at the time of actualexportation 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 (
1), as last amended by Regulation (EEC) No 2527/95 (2).!M12
(1) OJ No L 248, 5. 9. 1991, p. 1.
(2) OJ No L 258, 28. 10. 1995, p. 49.1993R2454 — EN — 01.01.1999 — 001.001 — 785
!M8
ANNEX 79
COMPENSATING PRODUCTS TO WHICH SPECIFIC DUTIES MAY APPL Y UNDER THE FIRST INDENT OF
ARTICLE 122 (1) (a) OF THE CODE
Order 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 ex 0201
ex 0202ex 0203ex 0204
ex 0205Off-cuts from operations shown in column 3 Cutting meat from animals of Chapter 1 into
portions
3 0209 00 11 or
0209 00 10Subcutaneaous (SIC! Subcutaneous) pig fat Slaughtering swine, working or processing
the meat
4 0209 00 30 Pig fat Slaughtering swine, working or processing
the meat
5 ex 0304 Off-cuts from operations shown in column 3 Sawing frozen fillet blocks
6 ex 0305 Off-cuts from operations shown in column 3 Smoking and slicing of fish7 ex 0404 Whey Processing fresh milk8 ex 0404 Whey in powder, not containing added sugar Manufacture of lactose from concentrated
whey
9 ex 0407 00 Unfertilized eggs Incubation and hatching of day-old chicks
10 0502 Pigs’, hogs’ and boars’ bristles or hair;
badger hair and other brush-making hair;
waste of such bristles and hairAny working or processing
11 0503 00 00 Horsehair and horsehair waste, whether or
not put up on a layer or between two layers ofother materialAny working or processing
12 0504 00 00 Guts, bladders and stomachs of animals
(other than fish) whole and pieces thereofSlaughtering and cutting animals of Chapter 1
13 ex 0505 90 00 Powder and waste of feathers or parts of
feathersAny working or processing
14 0506 Bones and horn-cores, unworked, defatted,
simply prepared (but not cut to shape),
treated with acid or degelatinized; powderand waste of these productsAny working or processing
15 ex 0507 Horns, antlers, hooves, nails, claws and
beaks, unworked or simply prepared but not
cut to shape, and waste and powder of these
products; whalebone and the like, unworkedor simply prepared but not cut to shape andhair and waste of these productsAny working or processing
16 ex 0508 00 00 Powder and waste of shells Any working or processing
17 ex 0508 00 00 Shrims’ (SIC! Shrimps’) shells Removing the shells from shrimps
18 ex 0510 00 Animal products, fresh, chilled or frozen or
otherwise provisionally preserved, of a kindused in the preparation of pharmaceuticalproductsSlaughtering and cutting animals of Chapter 1
19 0511 91 10 Fish waste Any working or processing
20 ex 0511 99 80 Heads uneatable Slaughtering and cutting animals of Chapter 121 ex 0511 99 80 Blood Slaughtering animals of Chapter 1
22 ex 0511 99 Waste from the procedures in column 3 Slaughtering animals of Chapter 1 and any
working or processing of the meat1993R2454 — EN — 01.01.1999 — 001.001 — 786
(1) (2) (3)
23 ex 0511 99 80 Eggshells Separating eggs from shells
24 ex 0511 99 10 Scraps of rind Skinning of pigmeat
25 ex 0712 Waste from vegetables Cutting, slicing, breaking, pulverizing and
mixing goods falling within CN code 0712
26 ex 0713 Waste from leguminous vegetables Cutting, slicing, breaking, and pulverizing
goods falling within CN code 0713
27 ex 0901 Broken coffee Working or processing raw coffee
28 0901 90 10 Coffee husks and skins Roasting raw coffee29 ex 0902 20 00 or
ex 0902 40 00Tea powder Working or processing raw tea, putting into
tea-bags
30 ex 0904 20 39
ex 0904 20 90Pimento waste Cleaning, crushing, grinding and sifting of
dried fruit of the genus ‘Capsicum’
31 1006 40 00 Broken rice Working or processing of rice
32 ex 1104 Grains, not otherwise worked than kibbled Working or processing cereals33 1104 30 Germ of cereals, whole, rolled, flaked or
groundWorking or processing cereals
34 1109 00 00 Wheat gluten, whether or not dried Working or processing wheat
35 ex 1209 Waste of beet seeds (broken or sterile seeds,
seeds with poor germination capacity orunsuitable for machine drilling)Cleaning, sifting, polishing and scouring of
sugar beet
36 ex 1213 00 00 Cereal straw and husks, unprepared or
chopped but not otherwise preparedWorking or processing cereals
37 1501 00 11 and
1501 00 19Lard and other pig fat Slaughtering swine, working or processing
the meat
38 ex 1502 00 Fats of bovine cattle, sheep or goats Slaughtering bovine cattle, sheep or goats;
working or processing the meat
39 ex 1504 Fish oils Processing fish into fillets40 ex 1506 Other animal oils and fats Removing fat from meat, bones or waste
41 ex 1515 21 90 Maize germ oil Processing maize
42 ex 1520 00 00 Crude glycerol Knacking or refining fats and oils of Chapter
15
43 ex 1522 00 Residues resulting from the treatment of
fatty substances or animal or vegetablewaxesAny working or processing
44 ex 1522 00 39 Stearin Refining fats and oils of Chapter 15
45 ex 1522 00 91
ex 1522 00 99Wax containing oil foots and dregs; Scum oil
and oil containing fuller’ s earthRefining, deacidifying, bleaching or fatty
vegetable oils
46 ex 1702 30 99 Waste from the crystallization of starch sugar Processing maize into glucose
47 1703 10 00 Cane molasses Processing sugars48 1802 00 00 Cocoa shells, husks, skins and waste Any working or processing
49 ex 2102 Y easts Producing beer
50 ex 2208 90 91 and
ex 2208 90 99Heads and tails from distillation (undena-
tured ethyl alcohol of an alcoholic strengthof less than 80 % vol) and distilled wine(heads and tails from distillation, unconcen-trated)Distilling crude ethyl alcohol or wine
51 ex Chapter 23 Residues and waste from the food industries Any working or processing!
M81993R2454 — EN — 01.01.1999 — 001.001 — 787
(1) (2) (3)
52 2401 30 00 Ribs, stalks, waste from tobacco Manufacturing cigarettes, cigars, cheroots or
smoking tobacco, blending of tobacco
53 2525 30 00 Mica waste Any working or processing
54 2619 00 Slags, dross, scalings and similar waste from
the manufacture of iron or steelAny working or processing
55 2620 Ash and residues (other than those of code
2619 00), containing metals or metallic
compoundsAny working or processing
56 2621 00 00 Other slag and ash, including kelp Any working or processing
57 ex 2705 00 00 Gas Carbonizing coal
58 ex 2706 00 00 Tar distilled from coal and other mineral tars,
including partially distilled tars and blendedtarsCarbonizing coal
59 ex 2707 First runnings and residues from distillation Distilling phenols
60 ex 2711 21 00 and
ex 2711 29 00Gas from dehydrogenation and other gaseous
hydrocarbonsManufacturing polystyrene from ethyl ben-
zene
61 2712 10 10 Crude petroleum jelly Refining crude paraffin62 ex 2712 90 Other mineral waxes, whether or not co-
louredAny working or processing
63 ex 2713 Petroleum bitumen, petroleum coke and
other residues of petroleum oils or of oilsobtained from bituminous mineralsAny working or processing
64 2806 10 00 Hydrochloric acid Manufacture of various chemical products
from fluorspar, hydrogen fluoride 2, 6-diiso-
propylaniline, silicon tetrachloride or aceta-
nilide
65 2807 00 10 Sulphuric acid Manufacturing sulphonamides66 2811 21 00 Carbon dioxide 1. Manufacturing beer
2. Producing ethyl alcohol and spirituous
beverages
67 ex 2811 19 Hexafluorosilicic acid (fluorosilicic acid) Processing fluorspar into hydrogen fluoride
68 ex 2812 10 90 Silicon tetrachloride Manufacturing silanes, silicones and their
derivatives from silicon
69 ex 2825 90 10 Calcium hydroxide Processing calcium carbide into acetylene and
calcium cyanamide
69a ex 2827 51 00 Solution of potassium bromide 1,3-bromochloropropane of CN code
2903 49 80
70 2833 29 50 Iron sulphate Manufacturing cold-rolled sheets and plates
of iron or steel from coils
71 ex 2833 29 90 Calcium sulphate Processing fluospar into hydrogen fluoride72 ex 2846 90 00 Gadolinium oxide Recovering gallium and gallium oxide from
scrap (processing waste from gadolinium/
gallium oxide compound — Gd
3Ga5O12)
73 2902 30 90 Toluene Manufacturing polystyrene from ethylben-
zene
74 ex 2902 90 90 alpha-Methylstyrene Manufacturing acetone or phenol from cu-
mene
75 2903 Halogenated derivatives of hydrocarbons Manufacturing products based on hydrogen
fluoride!M8
!M12
!M81993R2454 — EN — 01.01.1999 — 001.001 — 788
(1) (2) (3)
76 2904 Sulphonated, nitrated or nitrosated deriva-
tives of hydrocarbonsManufacturing products based on hydrogen
fluoride
77 2905 11 00 Methanol Manufacturing fatty alcohols
78 2909 Ethers, ether-alcohols and other products
falling within CN code 2909Manufacturing products based on hydroqui-
none
79 2915 21 00 Acetic acid Manufacturing vitamins from acetic anhy-
dride
80 ex 3503 00 Waste of gelatine Processing pharmaceutical gelatines into cap-
sules
81 ex 3801 10 00 Graphite dust Manufacturing graphite electrodes for electric
smelting furnaces
82 ex 3805 90 00 Crude dipentene Manufacturing hydroperoxide of pinene (1R,
2R, 4R)-bornyl-acetate (isobornyl acetate),camphor or camphene from alpha-pinene
83 ex 3806 90 00 Rosin spirit and rosin oils Manufacturing rosin sodium soaps and rosin
potassium
84 ex 3815 Non-usable catalysts Producing catalysts from aluminium silicate
85 ex 3823 12
ex 3823 13ex 3823 19Industrial fatty acids, acid oils from refining 1. Refining fats and oils of Chapter 15
2. Fractionated distilling of fatty acids
86 ex 3823 11 00 Stearic acid Manufacturing erucic acid87 ex 3824 90 60 Penicillin, impure (residues from sieving) Manufacturing medicaments88 ex 3824 90 90 Fusel oil Producing ethyl alcohol and spirituous bev-
erages
89 ex 3824 90 90 Camphor oils Manufacturing camphor from alpha-pinene90 ex 3824 90 90 Residues from freeing of caffeine (mixture of
coffee wax, crude caffeine and water); crude
caffeineFreeing caffeine from coffee
91 ex 3824 90 90 Residues of calcinated gypsum Manufacturing hydrogen fluoride, fluorides
and cryolite from fluorspar
92 ex 3824 90 90 Molasses, freed of sugar Manufacturing citric acid from white sugar
93 ex 3824 90 90 Residues from processing sorbosa Manufacturing ascorbic acid from glucose
94 ex 3824 90 90 Sodium sulphate in solution Manufacturing dihydroxystearic acid from
crude castor oil
95 ex 3824 90 90 Residues from the manufacture of cumene Manufacturing acetone, phenol and alpha-
methylstyrene
96 ex 3824 90 90 Residues Manufacture of 1, 4-butanediol, 1, 4-butene-
diol and tetrahydrofuran from methanol andmanufacture of pentane-1, 5-diol and hexane-1, 6-diol from a mixture of diols
97 ex 3824 90 90 Waste, mixed with caffeine, coffee wax,
water and impurities (‘effluents’)Decaffeination and specific treatment to
reduce the stimulant content of the raw coffee
98 ex 3824 90 90 Gluconmycel and mother lye Manufacture of gluconic acids, their salts and
esters, from glucose syrup
99 ex 3915 Scrap and waste of plastics Any working or processing
100 ex 4004 00 00 Waste and parings of unhardened rubber:
scrap of unhardened rubber fit only for therecovery of rubberAny working or processing
101 4017 00 19 Scrap, waste and powder of hardened rubber Any working or processing!
M81993R2454 — EN — 01.01.1999 — 001.001 — 789
(1) (2) (3)
102 ex 4101
4102 and 4103Raw hides and skins (fresh, salted, dried,
pickled or limed), whether or not split,including sheepskins in the woolSkinning animals of Chapter 1
103 ex 4104 39 10 Bovine leather cuttings Any working or processing
104 4110 00 00 Parings and other waste, of leather or of
composition or parchment-dressed leather,not suitable for the manufacture of articles ofleather, leatherdust, powder and flourAny working or processing
105 4302 20 20 Pieces or cuttings, of furskin, tanned or
dressed, not assembledManufacturing furs
106 ex Chapter 44 Wood waste and cuttings of wood, including
sawdustAny working or processing
107 ex 4501 Waste cork Any working or processing
108 4707 Waste paper and paperboard; scrap articles
of paper or of paperboard, fit only for use inpapermakingAny working or processing
109 ex Section XI Woven and knitted fabrics, finished, with
evident faults (so-called ‘second choicegoods’)Working and processing woven and knitted
fabrics of all kind
110 5003 Silk waste (including cocoons unsuitable for
reeling, silk noils and pulled or garnetted
rags)Any working or processing
111 5103 Waste of sheep’ s or lambs’ wool or of other
animal hair (fine or coarse), not pulled orgarnetted)Any working or processing
112 5104 00 00 Waste of sheep’ s or lambs’ wool or of other
animal hair (fine or coarse), not pulled or
garnetted (including pulled or garnetted rags)Any working or processing
113 5202 Cotton waste (including pulled or garnetted
rags) not carded or combedAny working or processing
114 ex 5301 Flax tow and waste (including pulled or
garnetted rags)Any working or processing
115 ex 5302 Tow and waste of true hemp (including
pulled or garnetted rags or ropes)Any working or processing
116 ex 5303 Tow and waste (including pulled or garnetted
rags or ropes)Any working or processing
117 ex 5304 Waste of fibres (including pulled or gar-
netted rags or ropes)Any working or processing
118 ex 5305 Tow and waste of manila hemp (including
pulled or garnetted rags or ropesAny working or processing
119 ex 5305 Ramie noils and waste (including pulled or
garnetted rags)Any working or processing
120 ex 5503 and ex 5504 Acrylic and viscose fibres (of inferior
quality with evident faults)Manufacturing acrylic and viscose textile
fibres
121 5505 Waste (including yarn waste and pulled or
garnetted rags) or man-made fibres (contin-uous or discontinuous), not carded, combedor otherwise prepared for spinningAny working or processing
122 6310 Used or new rags, scrap twine, cordage, rope
and cables and worn-out articles of twine,cordage, rope or cablesAny working or processing
123 7001 00 10 Waste glass (cullet) Any working or processing
124 ex 7019 Waste of continuous glass fibre yarn Weaving
125 ex 7019 Woven fabrics of glass fibre with evident
faultsWeaving of glass fibre yarn!
M81993R2454 — EN — 01.01.1999 — 001.001 — 790
(1) (2) (3)
126 7105 Dust and powder of natural or synthetic
precious or semi-precious stonesAny working or processing
127 ex 7112 Goldsmiths’, silversmiths’ and jewellers’
sweepings, residues, lemels, and other waste
and scrap, of precious metalAny working or processing
128 ex 7202 21 and
ex 7202 29 00Residues from sieving ferro-silicon Manufacturing silicon-tetrachloride and sili-
con-dioxide
129 7204 Waste and scrap metal of iron or steel Any working or processing
130 ex 7208 and ex 7211 Off-cuts of steel, unalloyed, from the cutting
of hot-rolled wide stripsManufacturing hot-rolled wide strip from
ingots of laminated slabs of unalloyed steel
131 ex 7218
ex 7222ex 7224 and ex 7228Recoverable off-cuts from bars of alloyed
steelManufacturing screws, bolts or nuts from bars
of alloyed steel
132 ex 7219
ex 7220ex 7225 and ex 7226Off-cuts of alloyed steel from the cutting of
hot-rolled wide stripsManufacturing hot-rolled wide strip from
ingots or laminated slabs
133 ex 7225 and ex 7226 Off-cuts of alloyed steel from the cutting of
so-called ‘electrical’ sheetsManufacturing transformers from ‘electrical’
sheets
134 ex 7226 Off-cuts of alloyed steel from cutting of
‘electrical’ steel hoop and stripManufacturing from ‘electrical’ steel hoop
and strip
135 ex 7308 Metal runners with welds Manufacturing metal runners from hoop or
strip
136 7404 00 Copper waste and scrap Any working or processing
137 7503 00 Nickel waste and scrap Any working or processing
138 7602 00 Aluminium waste and scrap Any working or processing139 7802 00 00 Lead waste and scrap Any working or processing
140 ex 7804 11 00 Recoverable waste from lead foil coated on
both sidesManufacturing lead foil coated on both sides
for photographical use from vinyl sheets andcoating paper
141 7902 00 00 Zinc waste and scrap Any working or processing
142 8002 00 00 Tin waste and scrap Any working or processing
143 8101 91 90 Tungsten (wolfram) waste and scrap Any working or processing144 8102 91 90 Molybdenum waste and scrap Any working or processing145 8103 10 90 Tantalum waste and scrap Any working or processing
146 8104 20 00 Magnesium waste (excluding shavings of
uniform size) and scrapAny working or processing
147 ex 8105
ex 8106ex 8107
ex 8108
ex 8109ex 8110ex 8111 and ex 8112Waste and scrap of other base metals Any working or processing
148 ex Chapter 84
ex Chapter 85
ex 8708
ex Chapter 90Redundant parts; parts damaged or rendered
useless in the course of processingManufacture of machinery and mechanical
appliances, vehicles, electrical equipment,measuring, checking and precision instru-ments and their modification or conversion
to comply with other technical standards
149 Chapter 84, 85, 86,
88 and 90Components and spare parts of machines,
apparatus, rolling stock, aircraft and otherdevicesRepair or overhaul (setting and cleaning by
electrical or mechanical methods) and recon-ditioning (replacement of working parts) ofmachines, apparatus, rolling stock, aircraftand other devices!
M81993R2454 — EN — 01.01.1999 — 001.001 — 791
(1) (2) (3)
150 8708 Parts and accessories for motor vehicles Adapting motor vehicles for particular pur-
poses!M81993R2454 — EN — 01.01.1999 — 001.001 — 792
ANNEX 80
!B1993R2454 — EN — 01.01.1999 — 001.001 — 793
INTRODUCTION TO ANNEX 80
1. Annex 80 is intended to provide guidance for the application of Articles 591 to
594.
2. Note that the proportion of import goods incorporated in compensating products
is to be calculated only where this is necessary to determine the amount of thecustoms debt under Article 121 of the Code.
This means that where:
— all compensating products are assigned to a customs-approved treatment or
use not involving the collection of import duties,
or
— import duties are to be collected only on compensating products chargeable
under Article 122 of the Code,
the methods of calculation will not be applied.
3. The quantity of compensating products to be obtained will be determined on the
basis of the approved rates of yield.
4. The addition of Community goods in the course of the manufacturing process
does not affect the actual proportion of import goods incorporated in the
compensating products and is therefore not taken into account.
I. Article 592: Quantitative scale method (compensating products)
(a) Import goods:
100 kg A
(b) Compensating products:
90 kg B
(c) Customs debt in respect of:
20 kg B
(d) Quantity of import goods corresponding to quantity of B in respect of which
a customs debt has been incurred:
20/90 × 100 kg = 22,22 kg A
II. Article 593: Quantitative scale method (import goods)
(a) Import goods:
100 kg A
(b) Compensating products:
80 kg B, containing = 80 kg A
10 kg C, containing = 10 kg A
5 kg D, containing = 5 kg A
Total: 95 kg A
(c) Apportionment basis in kg A:
B: 80/95 × 100 kg = 84,21 kg A
C: 10/95 × 100 kg = 10,53 kg AD: 5/95 × 100 kg = 5,26 kg A
Total: 100 kg A
(d) Customs debt in respect of:
1. 10 kg B
2. 5 kg D!
B1993R2454 — EN — 01.01.1999 — 001.001 — 794
A. ARTICLE 122 OF THE CODE DOES NOT APPL Y
Quantity of import goods corresponding to the quantity of B in respect of which a
customs debt has been incurred:
B: 10/80 × 84,21 kg = 10,53 kg A
D: 5/5 × 5,26 kg = 5,26 kg A
Total: 15,79 kg A
B. ARTICLE 122 OF THE CODE APPLIES
D is on the Article 122 list
(i) Quantity of import goods corresponding to the quantity of B in respect of
which a customs debt has been incurred:
10/80 × 84,21 kg = 10,53 kg A
(ii) Portion of D dutiable under Article 121/Article 122
Under the first indent of Article 122 (1) (a), specific duties on product D can
apply only to as much of that product as ‘corresponds proportionally to theexported part of the other compensating products’, i.e. those not included inthe list.
— Quantity of products exported in kilograms A:
B: 70 kg = 70/80 × 84,21 =−73,68 kg A
C: 10 kg = 10/10 × 10,53 =−10,53 kg A
Total: 84,21 kg A
— Proportion exported:
[84,21/(100 - 5,26)] × 100 % = 88,89 %
— Dutiable under Article 122:
88,89 % × 5 kg D = 4,44 kg D
— Dutiable under Article 121:
5kg/C04;44kg ¼0;56kg D ¼0;56
/C25;26
5¼0;59kg A
(iii) Total dutiable:
— Article 122: 4,4 kg D— Article 121: 0,59 kg A + 10,53 kg A = 11,02 kg A
III. Article 594: Value scale method
Article 122 of the Code applies
(a) Import goods:
100 kg A
(b) Quantity and value of compensating products:
80 kg B at ECU 20/kg = ECU 1 600
10 kg C at ECU 12/kg = ECU 120
5 kg D at ECU 5/kg = ECU 25 (D is on the Article 122 list)
Total:
ECU 1 745
(c) Apportionment basis in kg A:
B: 1 600/1 745 × 100 kg = 91,69 kg A
C: 120/1 745 × 100 kg = 6,88 kg AD: 25/1 745 × 100 kg = 1,43 kg A
Total: 100 kg A!
B1993R2454 — EN — 01.01.1999 — 001.001 — 795
(d) Customs debt in respect of:
1. 10 kg B
2. 5 kg D
A. ARTICLE 122 OF THE CODE DOES NOT APPL Y
Quantity of import goods corresponding to the quantity of B in respect of which a
customs debt has arisen:
10/80 × 91,69 kg = 11,46 kg A
B. ARTICLE 122 OF THE CODE APPLIES
D is on the Article 122 list
(i) Quantity of import goods corresponding to the quantity of B in respect of
which a customs debt has arisen:
10/80 × 91,69 kg = 11,46 kg A
(ii) Portion of D dutiable under Article 122/Article 121:
Under the first indent of Article 122 (1) (a), specific duties on product D can
apply only to as much of that product as ‘corresponds proportionally to theexported part of the other compensating products’, i.e. those not included inthe list.
— Value of exported portion of compensating products:
B: 70 × ECU 20 = ECU 1 400
C: 10 × ECU 12 = ECU 120
Total: ECU 1 520
— Proportion exported:
[1 520/(1 745 − 25)] × 100 % = 88,37 %
— Dutiable under Article 122:
88,37 % × 5 kg = 4,42 kg D
— Dutiable under Article 121:
5kg/C04;42kg ¼0;58kg D ¼0;58/C2
1;43
5¼0;17kg A
(iii) Total dutiable:
— Article 122: 4,42 kg D
— Article 121: 0,17 kg A + 11,46 kg A = 11,63 kg A!B1993R2454 — EN — 01.01.1999 — 001.001 — 796
ANNEX 81
!B1993R2454 — EN — 01.01.1999 — 001.001 — 797
!B1993R2454 — EN — 01.01.1999 — 001.001 — 798
!B1993R2454 — EN — 01.01.1999 — 001.001 — 799
!B1993R2454 — EN — 01.01.1999 — 001.001 — 800
!B1993R2454 — EN — 01.01.1999 — 001.001 — 801
!B1993R2454 — EN — 01.01.1999 — 001.001 — 802
!B1993R2454 — EN — 01.01.1999 — 001.001 — 803
!B1993R2454 — EN — 01.01.1999 — 001.001 — 804
PROVISIONS REGARDING INFORMATION SHEET INF 5
1. The form for the INF 5 information sheet shall be printed on white paper without
mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/
m2.
2. The form shall measure 210 × 297 mm.
3. Member States shall be responsible for having the form printed. Each form shall
bear an individual serial number.
4. The form shall be printed in an official language of the European Communities
designated by the customs authorities of the Member State issuing the sheet. Boxes1 to 8 shall be filled in an official language of the European Communitiesdesignated by the customs authority of the Member State issuing the sheet. Thecustoms authorities of the Member State which is to supply the information ormake use of it may request that the information contained in the form presented to
them be translated into the official language, or one of the official languages, of
that Member State.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 805
ANNEX 82
!B1993R2454 — EN — 01.01.1999 — 001.001 — 806
!B1993R2454 — EN — 01.01.1999 — 001.001 — 807
ANNEX 83
TRANSFERS OF GOODS OR PRODUCTS COVERED BY THE ARRANGE-
MENTS FROM THE HOLDER OF ONE AUTHORIZATION TO THE HOLDER
OF ANOTHER
1. Where the goods or products are transferred from the holder of one authorization
to the holder of another, a form corresponding to the model drawn up inaccordance with Articles 205 to 215 of the present Regulation shall be completed
on copies 1, 4 and 5 and an additional identical copy to copy 1.
2. Before a transfer of goods or products takes place, the supervising office dealing
with the holder of the first authorization 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. Copy 1 shall be kept by the first holder (the sender of the goods or products) with
his inward processing records.
4. The remaining copies shall accompany the goods or products.5. Upon receipt of the goods, the holder of the second authorization (the recipient of
the goods or products) shall notify his supervising office of the transfer, in themanner which that office shall determine, and shall keep the additional copy withhis inward processing records.
6. Copies 4 and 5 shall be sent by the holder of the second authorization to his
supervising office. That office shall keep copy 4 and shall send copy 5, afterendorsement, to the first holder’ s supervising office. Where applicable,notification may be given monthly and in an aggregate form.
Appendix
The form referred to in paragraph 1 of this Annex, used for transfers of goods from the
holder of one authorization to the holder of another, must contain the followinginformation in the boxes indicated. The other boxes need not be filled in if the holdersof the authorizations provide the statistical data on a monthly basis. Otherwise, thecustoms authority may require other boxes to be filled in or to have additional copies for
statistical purposes.
2. Consignor: Give the name and forename of or business name of the holder of
the first authorization and his full address, followed by the authorizationnumber and the issuing Member State.
3. Forms: Indicate the order number of the set of forms among the total number
of sets used.
Where the declaration relates to a single item (i.e. where only one ‘description
of goods’ box needs to be filled in), leave box 3 blank but enter the figure 1 inbox 5.
5. Items: State the total number of items declared in all the forms or
supplementary forms used. The number of items is equal to the number of‘description of goods’ boxes which need to be filled in.
8. Consignee: Give the name and forename of or business name of the holder of
the second authorization and his full address.
15 Dispatching country: Indicate the Member State dispatching the goods.
31. Packages and description of goods; marks and numbers — container No(s) —
number and kind: Enter the marks, (identifying) numbers, number and kind of
packages or, in the case of unpackaged goods, the number of goods covered
by the declaration or the indication ‘in bulk’, as appropriate, plus the details
needed to identify them.
The goods should be described using their usual commercial description, in
sufficient detail to allow the goods to be identified. Where a container is used,the identification marks of the container should also be indicated in this box.
32. Item No: State the order number of the item in question among the total
number of items declared in the forms or supplementary forms used, as
defined in box 5.
Where the declaration relates to a single item, the Member States may
stipulate that nothing should be entered in this box, the figure 1 having beenentered in box 5.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 808
33. Commodity code: Enter the code number for the item in question.
37 Procedure: Indicate the code 5751.
38. Net mass: State the net mass in kilograms of the goods described in the
corresponding box 31. The net mass is the mass of the goods stripped of allpackaging.
41. Supplementary Units: Indicate the quantity in the units laid down in the
Combined Nomenclature.
44. Additional information; documents produced, certificates and authorization:
Enter ‘Application of Regulation (EEC) No 2454/93 — IP/S goods.
When the import goods are subject to specific commercial policy measures
and when these measures are still to be applied at the moment of transfer, thewords ‘Commercial Policy’ should be added to this entry.
In addition, the number of the INF 1 bulletin used should be indicated, if
Article 615 (1) of Regulation (EEC) No 2454/93 is applicable.
46. Statistical value: Enter the amount, expressed in the currency stipulated by
the Member State where the goods are entered for the arrangements, of thevalue for customs purposes determined in accordance with the presentRegulation.
54. Place and date; signature and name of the declarant or his representative:
subject to the special provisions to be adopted concerning the use of
computers, the original handwritten signature of the person indicated in box 2followed by his name and forename must appear on the copy to be retained bythe customs office. Where the person concerned is a legal person, the personsigning the form should state his capacity after his signature, name andforename.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 809
ANNEX 84
!B1993R2454 — EN — 01.01.1999 — 001.001 — 810
!B1993R2454 — EN — 01.01.1999 — 001.001 — 811
!B1993R2454 — EN — 01.01.1999 — 001.001 — 812
!B1993R2454 — EN — 01.01.1999 — 001.001 — 813
PROVISIONS REGARDING INFORMATION SHEET INF 7
1. The form for the INF 7 information sheet shall be printed on white paper without
mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/
m2.
2. The form shall measure 210 × 297 mm.
3. Member States shall be responsible for having the form printed. Each form shall
bear an individual serial number.
4. The form shall be printed in an official language of the European Communities
designated by the customs authorities of the Member State issuing the sheet. Theboxes shall be filled in an official language of the European Communitiesdesignated by the customs authority of the Member State issuing the sheet. Therelevant authorities of the Member State which is to supply the information ormake use of it may request that the information contained in the form presented to
them be translated into the official language, or one of the official languages, of
that Member State.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 814
ANNEX 85
!B1993R2454 — EN — 01.01.1999 — 001.001 — 815
ANNEX 86
!B1993R2454 — EN — 01.01.1999 — 001.001 — 816
ANNEX 87
LIST OF PROCESSING OPERATIONS REFERRED TO IN ARTICLE 650
Order NoColumn 1 Column 2
Goods for which processing under customs control is authorized Processing which may be carried out
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 Denaturing4 Goods of any kind Recovery of parts or components5 Goods of any kind Separation and/or destruction of damaged parts
6 Goods of any kind Processing to correct the effects of damage suffered
7 Goods of any kind Usual forms of handling permitted in customs warehouses
or free zones
8 Tobaccos falling within Chapter 24 of the CN code Processing into ‘homogenized’ or ‘reconstituted’ tobacco
falling within CN code 2403 91 00 and/or tobaccopowder falling within CN code ex 2403 99 90
9 — Raw or unmanufactured tobacco of CN code
2401 10
— Raw or unmanufactured tobacco partly stemmed/
stripped of CN code ex 2401 20Processing into partly or wholly stemmed/stripped
tobaccos falling within CN code 2401 20 and into
tobacco refuse falling within CN code 2401 30 00
10 Palm oil falling within CN code 1511 10 10 Processing into:
or Solid fractions of palm oil falling within CN code
1511 90 19— Mixtures of fatty acids falling within CN codes
1519 11 00, 1519 12 00, 1519 19 00, 1519 19 30and 1519 19 90
or Fluid fractions of palm oil falling with CN code
1511 90 91— Fatty acids falling within CN codes 2915 70 15,
2915 70 25, 2915 90 10, ex 2915 90 90,
ex 2916 15 00 and ex 2916 19 90
or Coconut oil falling within CN code 1513 11 10 — Mixture of methyl esters of fatty acids falling with
CN code ex 3823 90 98
or Fluid fractions of coconut oil falling with CN code
ex 1513 19 30— Methyl esters of fatty acids falling within CN codes
ex 2915 70 80, ex 2915 70 80, ex 2915 90 90,
ex 2916 15 00 and ex 2916 19 90
or Palm kernel oil falling within CN code 1513 21 11 — Mixture of fatty alcohols falling within CN code
1519 30 00
or Fluid fractions of palm kernel oil falling within CN
code ex 1513 29 30— Fatty alcohols falling within CN codes 2905 16 90,
2905 17 00 and 2905 19 90
or Babassu oil falling within CN code 1513 21 19 — Glycerine falling within CN code 1520 10 00
11 Products falling within CN codes 2707 10, 2707 20,
2707 30, 2707 50, 2707 91 00, 2707 99 30, 2707 99 91,
2707 99 99 and 2710 00Processing into products falling within CN codes
2710 00 71 or 2710 00 75
12 Crude oils falling within CN codes 2707 99 11 and
2707 99 19Processing into products falling within CN codes
2707 10 90, 2707 20 90, 2707 30 90, 2707 50 91,2707 50 99, 2707 99 30, 2902 20 90, 2902 30 90,2902 41 00, 2902 42 00, 2902 43 00 and 2902 44 90
13 Dichromium trioxide falling within CN code 2819 10 00 Processing into chromium fa lling within CN code
8112 20 31
14 Gas oils with a sulphur content exceeding 0,2 % falling
within CN code 2710 00 69Mixture of the products in column 1 or a mixture of one
and/or other of the products in column 1 with gas oil with
a sulphur content not exceeding 0,2 % falling within CN
code 2710 00 69 to obtain a gas oil with a sulphur contentnot exceeding 0,2 % falling within CN code 2710 00 69!
B
!M8
!B
!M41993R2454 — EN — 01.01.1999 — 001.001 — 817
Order NoColumn 1 Column 2
Goods for which processing under customs control is authorized Processing which may be carried out
Kerosene falling within CN code 2710 00 55
15 Castor oil falling within CN code 1515 30 90 Processing into:
— hydrogenated castor oil (‘opalwax’) of CN code
1516 20 10
— 12-hydroxystearic acid (purity less than 90 %) of CN
code 3823 19 10
— 12-hydroxystearic acid (purity 90 % or more) of CN
code 2918 19 90
— glycerol of CN code 2905 45 00
16 Skating boots without skates attached, of CN code 6402 Processing into:
Ice skates of CN code 9506 70 10
Skating boots without skates attached, of CN code
6403 19 00Roller skates of CN code 9506 70 30
17 Motor chassis fitted with cabs, of CN code 8704 21 31 Processing into fire engines fitted with integral fire
fighting and/or life-saving equipment, of CN code8705 30 00
18 Any electronic type of components, parts, assemblies
(including sub-assemblies), or materials (whether or not
electronic), which are vital to the electronic working
performance of the processed productProcessing into information technology products falling
within:
1. a CN subheading found on the ‘EC-ITA-schedule
CXL ’ of Council Decision 97/359/EC (*) where aduty exemption operates on the date of authorisation,
or
2. a CN subheading provided for in Articles 1, 2 or 3 of
Council Regulation (EC) No 2216/97 (**) where anautonomous suspension of duty operates on the date
of authorisation
(*)
OJ L 155, 12. 6. 1997, p. 1 (the Information Technology Agreement).
(**) OJ L 305, 8. 11. 1997, p. 1.!M4
!M7
!M10
!M121993R2454 — EN — 01.01.1999 — 001.001 — 818
ANNEX 88
!B1993R2454 — EN — 01.01.1999 — 001.001 — 819
ANNEX 89
!B1993R2454 — EN — 01.01.1999 — 001.001 — 820
ANNEX 90
PROFESSIONAL EQUIPMENT
ILLUSTRATIVE LIST
A. Equipment for the press or for sound or television broadcasting
(a) Equipment for the press, such as:
— personal computers,— telefax equipment,— typewriters,
— cameras of all kinds (film and electronic cameras),
— sound or image transmitting, recording or reproducing apparatus (tape
and video recorders and video reproducers, microphones, mixingconsoles, loudspeakers),
— sound or image recording media, blank or recorded,
— testing and measuring instruments and apparatus (oscillographs, tape
and video recorder test systems, multimeters, tool boxes and bags,vectorscopes, video generators, etc.),
— lighting equipment (spotlights, converters, tripods),
— operational accessories (cassettes, exposure meters, lenses, tripods,
accumulators, battery belts, battery chargers, monitors).
(b) Sound broadcasting equipment, such as:
— telecommunication equipment such as broadcast transmitter-receivers
or transmitters; terminals connectable to network or cable; satellite
links,
— audio frequency production equipment (sound pick-up, recording or
reproducing apparatus),
— testing and measuring instruments and apparatus (oscillographs, tape
and video recorder test systems, multimeters, tool boxes and bags,
vectorscopes, video generators, etc.),
— operational accessories (clocks, stop watches, compasses, microphones,
mixing consoles, sound tape, generating sets, transformers, batteriesand accumulators, battery chargers, heating, air-conditioning andventilating apparatus, etc.),
— sound recording media, blank or recorded.
(c) Television broadcasting equipment, such as:
— television cameras,— telecinema,
— testing and measuring instruments and apparatus,
— transmission and retransmission apparatus,— communication apparatus,— sound or image recording or reproducing apparatus (tape and video
recorders and video reproducers, microphones, mixing consoles,
loudspeakers)
— lighting equipment (spotlights, converters, tripods),— editing equipment,— operational accessories (clocks, stop watches, compasses, lenses,
exposure meters, tripods, battery chargers, cassettes, generating sets,
transformers, batteries and accumulators, heating, air-conditioning andventilating appartus (SIC! apparatus), etc.),
— sound or image recording media, blank or recorded (credit titles, station
call signs, music inserts, etc.),
— film rushes,
— musical instruments, costumes, scenery and other stage properties,
pedestals, make-up material, hairdryers.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 821
(d) Vehicles designed or specially adapted for the purposes specified above,
such as:
— television transmitting vehicles,
— vehicles for television accessories,
— video tape recording vehicles,— sound recording and reproducing vehicles,— slow motion vehicles,
— light vehicles.
B. Cinematographic equipment
(a) Equipment, such as:
— cameras of all kinds (film and electronic cameras),
— testing and measuring instruments and apparatus (oscillographs, tape
and video recorder test systems, multimeters, tool boxes and bags,
vectorscopes, video generators, etc.),
— camera ‘dollies’ and booms,
— lighting equipment (spotlights, converters, tripods),— editing equipment,— sound or image recording or reproducing apparatus (tape and video
recorders and video reproducers, microphones, mixing consoles,loudspeakers),
— sound or image recording media, blank or recorded (credit titles, station
call signs, music inserts, etc.)
— films rushes,
— operational accessories (clocks, stop watches, compasses, microphones,
mixing consoles, sound tapes, generating sets, transformers, batteries
and accumulators, battery chargers, heating, air-conditioning andventilating apparatus, etc.).
— musical instruments, costumes, scenery and other stage properties,
pedestals, make-up material, hairdryers.
(b) Vehicles designed or specially adapted for the purposes specified above.
C. Other equipment
(a) Equipment for erection, testing, commissioning, checking, control, main-
tenance or repair of machinery, plant, means of transport, etc., such as:
— tools,— measuring, checking or testing equipment and instruments (tempera-
ture, pressure, distance, height, surface, speed, etc.), including electricalinstruments (voltmeters, ammeters, measuring cables, comparators,transformers, recording instruments, etc.) and jigs,
— appartus (SIC! apparatus) and equipment for taking photographs of
machines and plant during or after erection,
— apparatus for survey of ships.
(b) Equipment necessary for businessmen, business efficiency consultants,
productivity experts, accountants and members of similar professions, suchas:
— personal computers,
— typewriters,
— sound or image transmitting, recording or reproducing apparatus,— calculating instruments and apparatus.
(c) Equipment necessary for experts undertaking topographical surveys or
geophysical prospecting work, such as:
— measuring instruments and apparatus,
— drilling equipment,
— transmission and communication equipment.
(d) Equipment necessary for experts combating pollution.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 822
(e) Instruments and apparatus necessary for doctors, surgeons, veterinary
surgeons, midwives and members of similar professions.
(f) Equipment necessary for archeologists, paleontologists, geographers,
zoologists and other scientists.
(g) Equipment necessary for entertainers, theatre companies and orchestras,
including all articles used for public or private performances (musical
instruments, costumes, scenery, etc.).
(h) Equipment necessary for lecturers to illustrate their lectures.
(i) Equipment necessary for photography trips (cameras of all kinds, cassettes,
exposure meters, lenses, tripods, accumulators, battery belts, batterychargers, monitors, lighting equipment, fashion goods and accessories formodels, etc.).
(j) Vehicles designed or specially adapted for the purposes specified above,
such as mobile inspection units, travelling workshops and travellinglaboratories.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 823
ANNEX 91
TEACHING AIDS
ILLUSTRATIVE LIST
A. Sound or image recorders or reproducers, such as:
— slide and filmstrip projectors,
— cinematographic projectors,
— back-projectors and episcopes,— magnetophones, magnetoscopes and video equipment,
— closed circuit television equipment.
B. Sound and image media, such as:
— slides, filmstrips and microfilms,
— cinematographic films,
— sound recordings (magnetic tapes, discs)— videotapes.
C. Specialized material, such as:
— bibliographic equipment and audiovisual material for libraries,— mobile libraries,
— language laboratories,
— simultaneous interpretation equipment,— programmed teaching machines, mechanical or electronic,
— material specially designed for the educational or vocational training of
handicapped persons.
D. Other material, such as:
— wall charts, models, graphs, maps, plans, photographs and drawings,
— instruments, apparatus and models designed for demonstrational purposes,
— collections of items with visual or audio pedagogic information, prepared for
the teaching of a subject (study kits),
— instruments, apparatus, tools and machine-tools for learning a trade or craft,— equipment, including specially adapted or designed vehicles for use in relief
operations, which is imported for the training of persons involved in reliefoperations.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 824
ANNEX 91a
OTHER GOODS IMPORTED IN CONNECTION WITH EDUCATIONAL,
SCIENTIFIC OR CULTURAL ACTIVITIES
ILLUSTRATIVE LIST
Goods such as:
1. Costumes and scenery items sent on loan free of charge to dramatic societies or
theatres.
2. Music scores sent on loan free of charge to music theatres or orchestras.!M11993R2454 — EN — 01.01.1999 — 001.001 — 825
ANNEX 91 b
WORKS OF ART, COLLECTORS’ ITEMS AND ANTIQUES
For the purpose of Article 682:
(a) ‘works of art’ shall mean:
— pictures, collages and similar decorative plaques, paintings and drawings
executed entirely by hand by the artist, other than plans and drawings forarchitectural, engineering, industrial, commercial, topographical or similar
purposes, hand-decorated manufactured articles, theatrical scenery, studio
back cloths or the like of painted canvas (CN code 9701),
— original engravings, prints and lithographs, being impressions produced in
limited numbers directly in black and white or in colour of one or several
plates executed entirely by hand by the artist, irrespective of the process or ofthe material employed by him, but not including any mechanical orphotomechanical process (CN code 9702 00 00),
— original sculptures and statuary, in any material, provided that they are
executed entirely by the artist; sculpture casts the production of which islimited to eight copies and supervised by the artist or his successors in title(CN code 9703 00 00); on an exceptional basis, in cases determined by theMember States, the limit of eight copies may be exceeded for statuary castsproduced before 1 January 1989,
— tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00)
made by hand from original designs provided by artists, provided that thereare not more than eight copies of each,
— individual pieces of ceramics executed entirely by the artist and signed by
him,
— enamels on copper, executed entirely by hand, limited to eight numbered
copies bearing the signature of the artist or the studio, excluding articles ofjewellery and goldsmiths’ and silversmiths’ wares,
— photographs taken by the artist, printed by him or under his supervision,
signed and numbered and limited to 30 copies, all sizes and mounts included;
(b) ‘collectors’ items’ shall mean:
— postage or revenue stamps, postmarks, first-day covers, pre-stamped
stationery and the like, franked, or if unfranked not being of legal tender
and not being intended for use as legal tender (CN code 9704 00),
— collections and collectors’ pieces of zoological, botanical, mineralogical,
anatomical, historical, archaeological, palaetological (SIC! palaeontological),
ethnographic or numismatic interest (CN code 9705 00 00);
(c) ‘antiques’shall mean objects other than works of art or collectors’ items, which are
more than 100 years old (CN code 9706 00 00)!
M61993R2454 — EN — 01.01.1999 — 001.001 — 826
ANNEX 92
TRA VELLERS’ PERSONAL EFFECTS AND GOODS IMPORTED FOR
SPORTS PURPOSES
ILLUSTRATIVE LIST
A. Travellers’ personal effects
1. Clothing.
2. Toilet articles.
3. Personal jewellery.
4. Still and motion picture cameras together with a reasonable quantity of film
and accessories therefor.
5. Portable slide or film projectors and accessories therefor together with a
reasonable quantity of slides or films.
6. Video cameras and portable video recorders, with a reasonable quantity of
tapes.
7. Portable musical instruments.
8. Portable gramophones with records.
9. Portable sound recorders and reproducers (including dictating machines),
with tapes.
10. Portable radio receivers.
11. Portable television sets.
12. Portable typewriters.13. Portable calculators.
14. Portable personal computers.
15. Binoculars.
16. Perambulators.
17. Wheel-chairs for invalids.
18. Sports equipment such as tents and other camping equipment, fishing
equipment, climbing equipment, diving equipment, sporting firearms with
ammunition, non-motorized bicycles, canoes or kayaks less than 5,5 metreslong, skis, tennis rackets, surfboards, windsurfers, hang-gliders and deltawings, golfing equipment.
19. Portable dialysis and similar medical apparatus, and the disposable items
imported for use therewith.
20. Other articles clearly of a personal nature.
B. Goods imported for sports purposes
A. Track and field equipment, such as:
— hurdles,
— javelins, discuses, poles, shots, hammers.
B. Ball game equipment, such as:
— balls of any kind,
— rackets, mallets, clubs, sticks and the like,
— nets of any kind,
— goalposts.
C. Winter sports equipment, such as:
— skis and sticks,
— skates,
— bobsleighs— curling equipment.
D. sports wear, shoes, gloves, headgear, etc. of any kind.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 827
E. Water sports equipment, such as:
— canoes and kayaks,
— sail and row boats, sails, oars and paddles— surf boards and sails.
F . Motor vehicles and craft, such as:
G. Equipment for miscellaneous events, such as:
— sports arms and ammunition,
— non-motorized bicycles,
— archer’ s bows and arrows,— fencing equipment,
— gymnastics equipment,
— compasses,— wrestling mats and tatamis,
— weight-lifting equipment,
— riding equipment, sulkies,— hang-gliders, delta wings, windsurfers,
— climbing equipment,
— music cassettes to accompany the performance.
H. auxiliary equipment, such as:
— measuring and score display equipment,— blood and urine test apparatus.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 828
ANNEX 93
TOURIST PUBLICITY MATERIAL
ILLUSTRATIVE LIST
A. Material intended for display in the offices of the accredited representatives or
correspondents appointed by the official national tourist agencies or in other placesapproved by the customs authorities of the Member State of temporary
importation: pictures and drawings, framed photographs and photographic
enlargements, rat books, paintings, engravings or lithographs, sculptures andtapestries and other similar works of art.
B. Display material (show-cases, stand and similar articles), including electrical and
mechanical equipment required for operating such display.
C. Documentary films, records, tape recordings and other sound recordings intended
for use in performances at which no charge is made, but excluding those whose
subjects lend themselves to commercial advertising and those which are on generalsale in the Member State of temporary importation.
D. A reasonable number of flags.
E. Dioramas, scale models, lantern-slides, printing blocks, photographic negatives.
F . Specimens, in reasonable numbers, of articles of national handicrafts, local
costumes and similar articles of folklore.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 829
ANNEX 93A
ANIMALS
ILLUSTRATIVE LIST
1. Dressage
2.. Training
3. Breeding
4. Shoeing or weighing5. Veterinary treatment
6. Testing (for example, with a view to purchase)
7. Participation in shows, exhibitions, contests, competitions or demonstrations8. Entertainment (circus animals, etc.)
9. Touring (including pet animals of travellers)
10. Exercise of function (police dogs or horses; detector dogs, dogs for the blind, etc.)11. Rescue operations
12. Transhumance or grazing
13. Performance of work or transport14. Medical purposes (delivery of snake poison, etc.)!
M11993R2454 — EN — 01.01.1999 — 001.001 — 830
ANNEX 94
WELFARE MATERIAL FOR SEAFARERS
ILLUSTRATIVE LIST
A. Reading material, such as:
— books of any kind,
— correspondence courses,
— newspapers, journals and periodicals,— pamphlets on welfare facilities in ports.
B. Audio-visual material, such as:
— sound and image reproducing instruments,— tape-recorders,
— radio sets, television sets,
— cinematographic and other projectors,— recordings on tapes or discs (language courses, radio programmes, greetings,
music and entertainment),
— films, exposed and developed,
— film slides,
— videotapes.
C. Sports gear, such as:
— sports wear,— balls,
— rackets and nets,
— deck games,— athletic equipment,
— gymnastic equipment.
D. Hobby material, such as:
— indoor games,
— musical instruments,
— material for amateur dramatics,— materials for painting, sculpture, woodwork and metalwork, carpet making,
etc.
E. Equipment for religious activities.
F. Parts and accessories for welfare material.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 831
ANNEX 95
GOODS EXCLUDED FROM ENTITLEMENT TO PARTIAL RELIEF
All consumable products.
Goods whose use is liable to injure the economy of the Community, in particular
because of the length of their useful life in relation to the intended length of stay.!B1993R2454 — EN — 01.01.1999 — 001.001 — 832
ANNEX 96
LIST OF GOODS REFERRED TO IN ARTICLE 697 (2) FOR WHICH
TEMPORARY IMPORTATION MAY BE CARRIED OUT WITH PRESENTA-
TION OF THE ATA CARNET
1. Professional equipment.
(Article 671)
2. Goods for display or use at an exhibition, fair, meeting or similar event.
(Article 673)
3. Pedagogic material and scientific equipment, spare parts and accessories, tools
especially designed for the maintenance, checking, calibration or repair of suchmaterial or equipment.
(Article 674)
4. Medical, surgical and laboratory equipment.
(Article 677)
5. Disaster relief materials.
(Article 678)
6. Packings in respect of which a written declaration may be required.
(Article 679)
7. Goods of any kind which are to be subjected to tests, experiments or
demonstrations, including the tests and experiments required for type-approvalprocedures, but excluding any tests, experiments or demonstrations constituting againful activity.
(Article 680 (1) (d))
8. Goods of any kind to be used to carry out tests, experiments or demonstrations, but
excluding any tests, experiments or demonstrations constituting a gainful activity.
(Article 680 (1) (e))
9. Samples, i. e. articles which are representative of a particular category of goods
already produced or which are examples of goods the production of which is
contemplated, but not including identical articles brought in by the sameindividual, or sent to a single consignee, in such quantity that, taken as a whole,they no longer constitute samples under ordinary commercial usage.
(Article 680 paragraph 1 (f))
10. Replacement means of production made temporarily available free of charge to the
importer by or on the initiative of the supplier of similar means of production to besubsequently imported for release into free circulation or of means of production
re-installed after repair.
(Article 681)
11. Works of art imported for the purposes of exhibition, with a view to possible sale.
(Article 682 (1) (c))
12. Positive cinematograph films, printed and developed, intended for viewing prior to
commercial use.
(Article 683 (a))
13. Films, magnetic tapes and magnetized films which are intended to be provided
with a soundtrack, dubbed or copied.
(Article 683 (b))
14. Films demonstrating the nature or the operation of foreign products or equipment,
provided that they are not intended for public showing for charge.
(Article 683 (c))
15. Data-carrying media, sent free of charge for use in automatic data-processing.
(Article 683 (d))
16. Articles (including vehicles) which, by their nature, are unsuitable for any purpose
other than advertising of specific articles or publicity for a specific purpose.
(Article 683 (e))
17. Live animals of any species imported for dressage, training or breeding purposes or
in order to be given veterinary treatment.!
M51993R2454 — EN — 01.01.1999 — 001.001 — 833
(Article 685 paragraph 2 (a))
18. Tourist publicity material.
(Article 684 (a))
19. Welfare material for seafarers.
(Article 686)
20. Various equipment used, under the supervision and responsibility of a public
authority, for the building, repair or maintenance of infrastructure of generalimportance in frontier zones.
(Article 687)!
M51993R2454 — EN — 01.01.1999 — 001.001 — 834
ANNEX 97
CASES PROVIDED FOR IN ARTICLE 700 IN WHICH THE COMPETENT
AUTHORITIES SHALL NOT REQUIRE THE PROVISION OF A SECURITY
1. Temporary importation of goods other than those specified in points 6 and 7
without written declaration carried out in accordance with the provisions ofArticles 229 and 232, except at the express request of the competent authorities.
2. Temporary importation of materials belonging to airline, shipping or railway
companies or to postal administrations and used by them in international traffic,subject to the materials being distinctively marked.
3. Temporary importation of packings imported empty, carrying indelible non-
removable markings, whose re-exportation, taking account of commercial practice,is not in doubt.
4. Temporary importation of disaster relief materials by bodies approved by the
competent authorities.
5. Temporary importation of radio and television production and broadcasting
equipment and vehicles specially adapted for use for the above purpose, importedby public or private bodies established outside the customs territory of theCommunity, approved by the appropriate authorities of the importing MemberState for the purposes of the admission of such equipment and vehicles under thetemporary importation procedure.
6. Temporary importation of instruments and apparatus necessary for doctors to
provide assistance for patients awaiting an organ transplant.
7. Goods under cover of an ATA carnet.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 835
ANNEX 98
!B1993R2454 — EN — 01.01.1999 — 001.001 — 836
!B1993R2454 — EN — 01.01.1999 — 001.001 — 837
ANNEX 99
LIST OF COUNTRIES REFERRED TO IN ARTICLE 727 (1) WHICH MAY
RECOGNIZE CONTAINERS AS APPROVED FOR TRANSPORT UNDER
CUSTOMS SEAL
Afghanistan
Albania
AlgeriaAustralia
"
A1 3
Belarus
Bulgaria
Cameroon
Canada
Chile
China
CubaCyprus
"
A1 3
Hungary
Iran
Israel
Jamaica
Japan
Jordanien
KampucheaKorea (Republic of)
Kuwait
Liechtenstein
Malawi
Malta
Mauritius
Morocco
New Zealand
NorwayPoland
Romania
Russia
Sierra Leone
Solomon Islands
"
A1 3
Switzerland
Trinidad and Tobago
TunisiaTurkey
Ukraine
United States of America
Uruguay!
B1993R2454 — EN — 01.01.1999 — 001.001 — 838
ANNEX 100
MEASURES TO ENSURE THAT CONTAINERS APPROVED FOR INTERNA-
TIONAL TRANSPORT UNDER CUSTOMS SEAL COMPL Y WITH THE
RELEV ANT SPECIFICATIONS; WITHDRA W AL OF APROV AL (SIC! AP-
PROV AL)
1. If it is found that containers which have been approved do not comply with the
technical rules referred to in Article 727 (2), the customs office shall refuse to
recognize the validity of the approval, unless the deficiencies found are of minor
importance and do not involve any risk of fraud.
2. Where a container has a major defect and so no longer complies with the
standards under which it was approved for transport under customs seal, customs
shall inform the person responsible for the container so that he may restore thecontainer to the condition it was in when approved, provided the repairs can becarried out rapidly. When the container has been appropriately repaired it mayproceed to its destination under customs seal. If the container is not appropriatelyrepaired or if the person responsible for it prefers to have it repaired in the countryin which it was approved, customs shall:
(a) refuse to seal the container and refuse authorization for its use in transport in
cases where sealing is considered necessary;
or
(b) remove the container from use while the contents are transferred to another
means of transport;
or
(c) authorize it to continue its journey in accordance with the appropriate
procedures where there is no danger of smuggling, loss or damage to thegoods transported in the container, the defect in question being indicated onthe transit documents.
To ensure that the container is appropriately repaired the customs authority, shall,
if it considers this necessary, have the approval plate removed.
Where the customs authority has the approval plate removed or where a major
defect is discovered in a group of containers so that they no longer comply withthe standards under which they were approved for transport under customs seal,the authority or the customs administration responsible for approval shall be
notified accordingly. The authority responsible for the initial approval shall be
invited to participate in the procedure for the issue of a new approval where thisprocedure takes place within the Community.
3. A container is considered to have a major defect if:
(a) goods can be removed from, or introduced into, the sealed part of the
container without leaving visible traces of tampering or without breaking the
custom seal;
(b) customs seals cannot be simply and effectively affixed to it;
(c) it contains concealed spaces where goods may be hidden;
(d) all spaces capable of holding goods are not readily accessible for customs
inspection.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 839
ANNEX 101
EXPLANATORY NOTE ON THE USE OF CONTAINERS PLACED UNDER
THE TEMPORARY IMPORTATION PROCEDURE IN INTERNAL TRAFFIC
(Article 725 (4))
NOTES
1. Containers placed under the temporary importation procedure may be used without
restriction throughout the period during which they remain within the customsterritory of the Community, which may not exceed 12 months, for the transport ofgoods loaded within the customs territory of the Community which are to beunloaded within that territory.
2. However, the use of containers placed under the temporary importation procedure for
internal transport within each Member State (transport of goods loaded within theterritory of a Member State for unloading within the territory of that Member State)shall be limited to a single journey during each stay in a Member State and to
situations where the containers in question would otherwise have to travel empty
within that Member State. It shall be possible to return several times to a givenMember State in the period during which the containers remain within the customsterritory of the Community.
Example: A container is introduced into the customs territory of the Community on
1 January by Member State A and it is re-exported on 31 December from MemberState B. In the year during which it remains under the procedure it carries out thefollowing operations:
— Member State A : entry loaded — transport — unloading — loading —
transport — unloading — loading — transport — exit to Member State B,
— Member State B: entry loaded — transport — unloading — loading —
transport — unloading — exit unladen to Member State C,
— Member State C: entry unladen — journey to loading point — loading —
transport — unloading — loading — transport — exit to Member State A,
— Member State A : entry loaded — transport — unloading — journey unladen —
loading — transport — exit to Member State B,
— Member State B: entry loaded — transport — unloading — loading —
transport — unloading — loading — transport — re-export.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 840
ANNEX 102
!B1993R2454 — EN — 01.01.1999 — 001.001 — 841
ANNEX 103
!B1993R2454 — EN — 01.01.1999 — 001.001 — 842
ANNEX 104
!B1993R2454 — EN — 01.01.1999 — 001.001 — 843
!B1993R2454 — EN — 01.01.1999 — 001.001 — 844
!B1993R2454 — EN — 01.01.1999 — 001.001 — 845
!B1993R2454 — EN — 01.01.1999 — 001.001 — 846
!B1993R2454 — EN — 01.01.1999 — 001.001 — 847
!B1993R2454 — EN — 01.01.1999 — 001.001 — 848
!B1993R2454 — EN — 01.01.1999 — 001.001 — 849
!B1993R2454 — EN — 01.01.1999 — 001.001 — 850
ANNEX 105
METHODS FOR CALCULA TING
!B1993R2454 — EN — 01.01.1999 — 001.001 — 851
I. Article 773, first case:
One kind of compensating product only is obtained from one kind of temporarily
exported goods only:
Quantitative scale method (compensating products)
(a) Quantity of temporarily exported goods:
100 kg A
(b) Yield of 100 kg A:
200 kg X
(c) Quantity of compensating products released for free circulation:
180 kg X
(d) Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180/200 × 100 kg = 90 kg A
II. Article 773, second case:
One kind of compensating product only is obtained from several kinds of exported
goods:
Quantitative scale method (temporarily exported goods)
(a) Quantity of temporarily exported goods:
100 kg A and 50 kg B
(b) Yield of 100 kg A and 50 kg B:
300 kg X
(c) Quantity of compensating products released for free circulation:
180 kg X
(d) Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180/300 × 100 kg = 60 kg A
180/300 × 50 kg = 30 kg B
III. Article 774, first case:
Several kinds of compensating products are obtained from one kind of
temporarily exported goods only:
Quantitative scale method(a) Quantity of temporarily exported goods:
100 kg A
(b) Yield of 100 kg A:
200 kg X, which incorporate 85 kg A
30 kg Y, which incorporate 10 kg A
95 kg A
(c) Calculation of respective proportions:
200 kg X = 85/95 × 100 kg = 89,47 kg A
30 kg Y = 10/95 × 100 kg = 10,53 kg A
100 kg A
(d) Quantity of compensating products released for free circulation:
180 kg X and 20 kg Y!
B1993R2454 — EN — 01.01.1999 — 001.001 — 852
(e) Quantity of temporarily exported goods to be
taken into account for determining the importduties to be deducted:
180 kg X = 180/200 × 89,47 = 80,52 kg A
20 kg Y = 20/30 10,53 = 7,02 kg A
87,54 kg A
IV . Article 775, first case:
Several kinds of compensating products are obtained from one kind of
temporarily exported goods only:
Value scale method(a) Quantity of temporarily exported goods:
100 kg A
(b) Yield of 100 kg A:
200 kg X at ECU 12 ECU = ECU 2 400
30 kg Y at ECU 5 ECU = ECU 150
ECU 2 550
(c) Calculation of respective proportions:
200 kg X = 2 400/2 550 × 100 kg = 94,12 kg A
30 kg Y = 150/2 550 × 100 kg = 5,88 kg A
100 kg A
(d) Quantity of compensating products released for free circulation:
180 kg X et 20 kg Y
(e) Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180 kg X = 180/200 × 94,12 = 84,71 kg A
20 kg Y = 20/30 × 5,88 = 3,92 kg A
88,63 kg A
V. Article 774, second case:
Several kinds of compensating products are obtained from several kinds of
temporarily exported goods:
Quantitative scale method
(a) Quantity of temporarily exported goods:
100 kg A and 50 kg B
(b) Yield of 100 kg A and 50 kg B:
200 kg X, which incorporates 85 kg A and 35 kg B
30 kg Y, which incorporates 10 kg A and 12 kg B
95 kg A and 47 kg B
(c) Calculation of respective proportions:
200 kg X = 85/95 × 100 kg = 89,47 kg A
= 35/47 × 50 kg = 37,23 kg B
30 kg Y = 10/95 × 100 kg = 10,53 kg A
= 12/47 × 50 kg = 12,76 kg B
100 kg A and 50 kg B
(d) Quantity of compensating products released for free circulation:
180 kg X and 20 kg Y!
B1993R2454 — EN — 01.01.1999 — 001.001 — 853
(e) Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180 kg X = 180/200 × 89,47 = 80,52 kg A
= 180/200 × 37,23 = 33,51 kg B
20 kg Y = 20/30 × 10,53 = 7,02 kg A
= 20/30 × 12,76 = 8,51 kg B
87,54 kg A and 42,02 kg B
VI. Article 775, second case:
Several kinds of compensating products are obtained from several kinds of
temporarily exported goods:
Value scale method
(a) Quantity of temporarily exported goods:
100 kg A and 50 kg B
(b) Yield of 100 kg A and 50 kg B:
200 kg X at ECU 12 = ECU 2 400
30 kg Y at ECU 5 = ECU 150
ECU 2 550
200 kg X = 2 400/2 550 × 100 kg = 94,12 kg A
= 2 400/2 550 × 50 kg = 47,06 kg B
30 kg Y = 150/2 550 × 100 kg = 5,88 kg A
= 150/2 550 × 50 kg = 2,94 kg B
100 kg A and 50 kg B
(d) Quantity of compensating products released for free circulation:
180 kg X and 20 kg Y
(e) Quantity of temporarily exported goods to be taken into account for
determining the import duties to be deducted:
180 kg X = 180/200 × 94,12 kg = 84,71 kg A
= 180/200 × 47,06 kg = 42,35 kg B
20 kg Y = 20/30 × 5,88 kg =
= 20/30 × 2,94 kg = 3,92 kg A 1,96 kg B
88,63 kg A and 44.31 kg B!B1993R2454 — EN — 01.01.1999 — 001.001 — 854
ANNEX 106
!B1993R2454 — EN — 01.01.1999 — 001.001 — 855
!B1993R2454 — EN — 01.01.1999 — 001.001 — 856
PROVISIONS REGARDING THE INF 2 INFORMATION SHEET
1. The form for the INF 2 information sheet shall be printed on white paper without
mechanical pulp, dressed for writing purposes and weighing between 40 and 65 g/m2.
2. The form shall measure 210 × 297 mm.
3. Member States shall be responsible for having the form printed. Each form shall
bear an individual serial number, preceded by letters indicating the issuing Member
State, as follows:
BE — Belgium,
DK — Denmark,DE — Germany,EL — Greece,ES — Spain,FR — France,IE — Ireland,IT — Italy,LU — Luxembourg,NL — Netherlands,
AT — Austria,
PT — Portugal,
FI — Finland
SE — Sweden,
UK — United Kingdom.
4. The form shall be printed in one of the official languages of the Community
designated by the Member State issuing the authorization.!
B
!A1
!B
!A1
!B1993R2454 — EN — 01.01.1999 — 001.001 — 857
ANNEX 107
!B1993R2454 — EN — 01.01.1999 — 001.001 — 858
!M121993R2454 — EN — 01.01.1999 — 001.001 — 859
ANNEX 109
!B1993R2454 — EN — 01.01.1999 — 001.001 — 860
!B1993R2454 — EN — 01.01.1999 — 001.001 — 861
PROVISIONS REGARDING THE CERTIFICATE OF THE CUSTOMS STATUS
OF GOODS ENTERED IN A FREE ZONE OR FREE W AREHOUSE
1. The form for the certificate of the customs status of goods entered in a free zone or
free warehouse shall be printed on white paper without mechanical pulp, dressedfor writing purposes and weighing between 40 and 65 g/m2.
2. The form shall measure 210 by 297 mm.3. Member States shall be responsible for having the form printed. Each form shall
bear an individual serial number.
4. The form shall be printed in one of the official languages of the Community
designated by the customs authorities of the Member State in which the certificateis issued. The boxes shall be filled in in an official language of the Communitydesignated by the customs authorities of the Member State in which the certificateis issued.
5. The form must not contain erasures or insertions. Any changes must be made by
crossing out the incorrect particulars and adding, where appropriate, the correctparticulars. Any such changes must be endorsed by the person making out thecertificate and by the customs authorities.
6. The articles referred to in the certificate must be listed in single spacing and each
article must be preceded by a serial number. A horizontal line must be drawnimmediately under the last article. Unused spaces must be crossed through in sucha way as to prevent any subsequent addition.
7. The original and one copy of the form duly completed shall be lodged with the
competent customs office when the goods enter the free zone or free warehouse orwhen the customs declaration is lodged, as appropriate.
The customs authorities shall endorse the form and keep the copy of the certificate.
8. Where the operator makes out the certificate pursuant to Article 819 (2), box 5
may be:
— stamped by the customs office and signed by an official of that office in
advance, or
— stamped by the operator with a special metal stamp accepted by the customs
authorities.
The operator shall keep the copy of the certificate with his stock records.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 862
ANNEX 110
!B1993R2454 — EN — 01.01.1999 — 001.001 — 863
!B1993R2454 — EN — 01.01.1999 — 001.001 — 864
!B1993R2454 — EN — 01.01.1999 — 001.001 — 865
!B1993R2454 — EN — 01.01.1999 — 001.001 — 866
NOTE CONCERNING INFORMATION SHEET INF 3
1. The forms shall be printed on white paper, free of mechanical pulp, dressed for
writing purposes and shall weigh at least 40 g/m2.
2. The size of the forms shall be 210 × 297 mm, a maximum tolerance in the length of
between −5 and 8 mm being allowed; the layout of the forms must be strictlyobserved, except in respect of the size of boxes 6 and 7.
3. Member States shall be responsible for taking the necessary steps to have the forms
printed. Each form shall bear an individual serial number, which may be pre-printed.
4. The forms shall be printed in one of the official languages of the Community
accepted by the competent authorities of the Member State of exportation. Theyshall be completed in the same language as that in which they are printed. Wherenecessary, the competent authorities of the customs office of reimportation inwhich information sheet INF 3 is required to be produced may request its
translation into its official language or one of its official languages.!
B1993R2454 — EN — 01.01.1999 — 001.001 — 867
ANNEX 111
!B1993R2454 — EN — 01.01.1999 — 001.001 — 868
!B1993R2454 — EN — 01.01.1999 — 001.001 — 869
!B1993R2454 — EN — 01.01.1999 — 001.001 — 870
ANNEX 112
!B1993R2454 — EN — 01.01.1999 — 001.001 — 871
!B1993R2454 — EN — 01.01.1999 — 001.001 — 872
!B1993R2454 — EN — 01.01.1999 — 001.001 — 873
!B1993R2454 — EN — 01.01.1999 — 001.001 — 874
ANNEX 113
!B1993R2454 — EN — 01.01.1999 — 001.001 — 875
!B1993R2454 — EN — 01.01.1999 — 001.001 — 876
PROVISIONS IMPLEMENTING THE COMMUNITY CUSTOMS CODE
CODE IMPLEMENTING PROVISIONS: TABLE OF CONTENTS
PART I: GENERAL IMPLEMENTING PROVISIONS
TITLE I: GENERAL
Chapter 1: DefinitionsChapter 2: DecisionsChapter 3: Data-processing techniques
TITLE II: BINDING TARIFF INFORMA TION
Chapter 1: DefinitionsChapter 2: Procedure for obtaining binding tariff information - Notification of information to applicants and
transmission to the Commission
Chapter 3: Provisions applying in the event of inconsistencies in binding tariff informationChapter 4: Legal effect of binding tariff informationChapter 5: Provisions applying in the event of expiry of validity of binding tariff information
TITLE III: FA VOURABLE TARIFF TREATMENT BY REASON OF THE NATURE OF GOODS
Chapter 1: Goods subject to the condition that they be denaturedChapter 2: Conditions for tariff classification of certain types of seedChapter 3: Conditions for the tariff classification of bolting cloth as piece goodsChapter 4: Goods for which a certificate of authenticity or quality, or other certificate, must be presented
TITLE IV ORIGIN OF GOODS
Chapter 1: Non-preferential originSection 1: Working or processing conferring originSubsection 1: Textiles and textile articles falling within Section XI of the combined nomenclatureSubsection 2: Products other than textiles and textile articles falling within Section XI of the combined nomenclatureSubsection 3: Common provisions for all productsSection 2: Implementing provisions relating to spare partsSection 3: Implementing provisions relating to certificates of originSubsection 1: Provisions relating to universal certificates of originSubsection 2: Specific provisions concerning certificates of origin for certain agricultural products subject to special
import arrangements
(a) Certificates of origin(b) Administrative cooperation
Chapter 2: Preferential originSection 1: Generalized system of preferencesSubsection 1: Definition of the concept of originating productsSubsection 2: Proof of origin:
(a) Certificate of origin form A(b) Invoice declaration
Subsection 3: Methods of administrative cooperationSubsection 4: Ceuta and Melilla
Subsection 5: Final provisions
Section 2: Republics of Bosnia-Herzegovina and Croatia; Federal Republic of Yugoslavia; Former Yugoslav Republic
of Macedonia, and territories of the West Bank and the Gaza Strip
Subsection 1: Definition of the concept of originating productsSubsection 2: Proof of origin:
(a) EUR.1 movement certificate(b) Invoice declaration
Subsection 3: Methods of administrative cooperation!
B1993R2454 — EN — 01.01.1999 — 001.001 — 877
Subsection 4: Ceuta and Melilla
TITLE V: CUSTOMS VALUE
Chapter 1: General provisionsChapter 2: Provisions concerning royalties and licence feesChapter 3: Provisions concerning the place of introduction into the CommunityChapter 4: Provisions concerning transport costsChapter 5: Valuation of certain carrier media for use in ADP equipmentChapter 6: Provisions concerning rates of exchangeChapter 7: Simplified procedures for certain perishable goodsChapter 8: Declarations of particulars and documents to be furnished
TITLE VI: INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITOR Y
Chapter 1: Examination of goods and taking of samples by the person concernedChapter 2: Summary declarationChapter 3: Temporary storageChapter 4: Special provisions applicable to goods consigned by sea or airSection 1: General provisionsSection 2: Special provisions applicable to the cabin baggage and hold baggage of travellers
TITLE VII: CUSTOMS DECLARATIONS - NORMAL PROCEDURE
Chapter 1: Customs declarations in writingSection 1: General provisions
Section 2: Forms to be used
Section 3: Particulars required according to the customs procedure concernedSection 4: Documents to accompany the customs declarationChapter 2: Customs declarations made using a data-processing techniqueChapter 3: Customs declarations made orally or by any other actSection 1: Oral declarationsSection 2: Customs declarations by any other actSection 3: Provisions common to Sections 1 and 2Section 4: Postal traffic
TITLE VIII: EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE AND OTHER
MEASURES TAKEN BY THE CUSTOMS OFFICE
TITLE IX: SIMPLIFIED PROCEDURES
"
M1 Chapter 1:
3"M1General provisions 3
Chapter 2: Declarations for release for free circulation
Section 1: Incomplete declarationsSection 2: Simplified declaration procedureSection 3: Local clearance procedureChapter 3: Declarations for a customs procedure with economic impactSection 1: Entry for a customs procedure with economic impactSubsection 1: Entry for the customs warehousing procedure
A: Incomplete declarationsB: Simplified declaration procedureC: Local clearance procedure
Subsection 2: Entry for the inward processing, processing under customs control or temporary importation procedures
A: Incomplete declarationsB: Simplified declaration procedure and local clearance procedure
Subsection 3: Goods declared for the outward processing procedure
Section 2: Discharge of a customs procedure with economic impact!
B1993R2454 — EN — 01.01.1999 — 001.001 — 878
Chapter 4: Export declarations
Section 1: Incomplete declarationsSection 2: Simplified declaration procedureSection 3: Local clearance procedureSection 4: Provisions common to Sections 2 and 3
PART II: CUSTOMS-APPROVED TREATMENT OR USE
TITLE I: RELEASE FOR FREE CIRCULATION
Chapter 1: General provisionsChapter 2: Admission of goods with favourable tariff treatment by reason of their end-useSection 1: Goods other than horses for slaughterSection 2: Horses for slaughterChapter 3: Management of tariff measuresSection 1: Management of tariff quotas designed to be used following the chronological order of dates of customs
declarations
Section 2: Surveillance of preferential imports
TITLE II: TRANSIT
Chapter 1: General provisionsChapter 2: ScopeChapter 3: Community status of goods
"
M7 Section 1:
3"M7General provisions 3
Section 2: Specific provisions concerning products of sea-fishing and other products taken from the sea by boats
Chapter 4: External Community transitSection 1: ProcedureSection 2: GuaranteesSubsection 1: General provisionsSubsection 2: Comprehensive guaranteesSubsection 3: Flat-rate guaranteesSubsection 4: Individual guaranteesSubsection 5: Provisions common to subsections 1 to 4Subsection 6: Guarantee waiverSection 3: Irregularities; proof of regularityChapter 5: Internal Community transitChapter 6: Provisions common to Chapters 4 and 5Chapter 7: SimplificationsSection 1: Simplified procedure for the issue of the document used to establish the Community status of goodsSection 2: Simplification of transit formalities to be carried out at offices of departure and destinationSubsection 1: Formalities at the office of departureSubsection 2: Formalities at the office of destination
Subsection 3: Other provisions
Section 3: Simplification of formalities for goods transported by railSubsection 1: General provisions relating to carriage by railSubsection 2: Provisions relating to goods carried in large containersSubsection 3: Other provisionsSubsection 4: Scope of the normal procedures and the simplified proceduresChapter 8: Special provisions applicable to certain modes of transportSection 1: Transport by airSection 2: Transport by seaSection 3: Transport by pipelineChapter 9: Transport under the TIR or ATA carnet procedure!
B1993R2454 — EN — 01.01.1999 — 001.001 — 879
Section 1: Common Provisions
Section 2: Provisions relating to the TIR carnet procedureSection 3: Provisions relating to the ATA carnet procedureChapter 10: Transport under the form 302 procedureChapter 11: Use of community transit documents to apply measures relating to the export of certain goodsChapter 12: Provisions relating to documents (Control copy T5) to be used for applying Community measures involving
controls on the use and/or destination of goods
TITLE III: CUSTOMS PROCEDURES WITH ECONOMIC IMP ACT
Chapter 1: Common ProvisionsSection 1: DefinitionsSection 2: Authorizing use of the procedure - normal procedureChapter 2: Customs warehousingSection 1: General provisionsSubsection 1: Definitions and types of warehouseingSubsection 2: Location of customs warehousesSubsection 3: Commercial policy measuresSection 2: Provisions concerning the granting of authorizationSection 3: Entry of goods for the procedureSubsection 1: Normal procedureSubsection 2: Simplified proceduresSection 4: Operation of customs warehouses and the customs warehousing procedureSubsection 1: Stock recordsSubsection 2: Usual forms of handlingSubsection 3: Common storage of goods of different customs statusSubsection 4: Temporary removalSubsection 5: Transfer of goods between customs warehouses without termination of the procedureSubsection 6: InventorySection 5: DischargeSection 6: Special provisions concerning Community agricultural productsSection 7: Use of a customs warehouse without entry of goods for the procedureSubsection 1: Community goodsSubsection 2: Non-Community goods
Section 8: Exchange of information
Chapter 3: Inward processingSection 1: General provisionsSection 2: Authorizing use of the procedure - Normal procedureSection 3: Authorizing use of the procedure - Simplified procedureSection 4: Equivalent compensation and prior exportationSubsection 1: Equivalent compensation under the suspension system and the drawback systemSubsection 2: Prior exportation under the suspension systemSection 5: Provisions applying to the suspension systemSubsection 1: Entry of goods for the procedure
(a) Normal procedure(b) Simplified procedures
Subsection 2: Discharge of the procedure
(a) Normal procedure(b) Simplified procedure(c) Provisions concerning application of charges(d) Bill of discharge
Subsection 3: Triangular trafficSubsection 4: Specific commercial policy measuresSubsection 5: Administrative cooperation!
B1993R2454 — EN — 01.01.1999 — 001.001 — 880
Subsection 6: Transfer of goods
(a) Provisions governing transfers of goods or products using a single authorization(b) Provisions concerning transfers of goods or products from the holder of an authorization to the holder
of another
(c) General provisions
Section 6: Provisions applicable to the drawback systemSubsection 1: Release for free circulation under the drawback system
(a) Normal procedure(b) Simplified procedure
Subsection 2: Repayment or remission of dutiesSubsection 3: Administrative cooperationSection 7: Exchange of information with the CommissionChapter 4: Processing under customs controlSection 1: General provisionsSubsection 1: Authorization - normal procedureSubsection 2: Authorization - simplified procedureSection 2: Entry of goods for the procedureSection 3: Discharge of the procedureSection 4: Exchange of information with the CommissionChapter 5: Temporary importation procedureSection 1: General provisionsSection 2: Temporary importation of goods other than means of transportSubsection 1: Temporary importation with total relief: scope and conditions
(a) Professional equipment(b) Goods for display or use at exhibitions, fairs, meetings or similar events(c) Teaching aids and scientific equipment(d) Medical, surgical and laboratory equipment(e) Disaster relief materials(f) Packings(g) Other goods qualifying for temporary importation with total relief
Subsection 2: Special provisions relating to goods - qualifying for partial reliefSubsection 3: Authorizing use of the procedure
(a) Normal procedure(b) Simplified procedure
Subsection 4: Entry of goods for the procedure
(a) Normal procedure(b) Simplified procedure
Subsection 5: Discharge of the procedure
(a) General provisions relating to customs-approved treatments or uses provided for in Article 89 of the
Code
(b) Normal procedure(c) Simplified procedure
Subsection 6: Provisions concerning application of chargesSubsection 7: Administrative cooperationSubsection 8: Transfer of goodsSubsection 9: Renewal of ATA carnetsSection 3: Temporary importation of means of transportSubsection 1: Temporary importation with total relief: scope and conditions
(a) Means of road transport(b) Means of rail transport(c) Means of air transport(d) Means of sea or inland waterway transport transport(e) Pallets!
B1993R2454 — EN — 01.01.1999 — 001.001 — 881
(f) Containers
(g) Spare parts, accessories and normal equipment
Subsection 2: Authorizing use of the procedures
(a) General(b) Special cases(c) Periods referred to in Article 140 of the Code
Subsection 3: Entry of goods for the procedureSubsection 4: Discharge of the procedureSubsection 5: Final provisionsSection 4: Special arrangements for dischargeSection 5: Commercial policy measuresSection 6: Exchange of informationChapter 6: Outward processingSection 1: General provisionsSubsection 1: Authorizing use of the procedure - normal procedureSubsection 2: Authorizing use of the procedure - simplified proceduresSection 2: Entry of goods for the procedureSubsection 1: Normal procedureSubsection 2: Simplified proceduresSection 3: Entitlement to relief under the procedureSection 4: Provisions relating to the application of chargesSection 5: Triangular trafficSection 6: Commercial policy measuresSection 7: Administrative cooperation
TITLE IV: IMPLEMENTING PROVISIONS RELATING TO EXPORT
Chapter 1: Permanent exportationChapter 2: Temporary exportation using an ATA carnet
TITLE V: OTHER CUSTOMS-APPROVED TREATMENTS OR USES
Chapter 1: Free zones and free warehousesSection 1: General provisionsSection 2: Activity carried on in a free zone or free warehouse and approval of stock records
Section 3: Entry of goods into a free zone or a free warehouse
Section 4: Operation of a free zone or a free warehouseSection 5: Removal of goods from a free zone or a free warehouseSection 6: Special provisions concerning Community agricultural goodsSection 7: Procedures applicable where the inward processing procedure (suspension system) or procedure for
processing under customs control is used in a free zone or free warehouse
Section 8: Communication of informationChapter 2: Re-exportation, destruction and abandonment
TITLE VI: GOODS LEAVING THE CUSTOMS TERRITOR Y OF THE COMMUNITY
PART III: RETURNED GOODS
PART IV: CUSTOMS DEBT
TITLE I: SECURITYTITLE II: INCURRENCE OF THE DEBT
Chapter 1: Failures which have no significant effect on the operation of temporary storage or of the customs procedure
Chapter 2: Natural wastage!
B1993R2454 — EN — 01.01.1999 — 001.001 — 882
"M1 Chapter 3:
3"M1Goods in special situations 3
TITLE III: "M10 RECOVER Y OF THE AMOUNT OF THE CUSTOMS DEBT 3
TITLE IV: REPA YMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
Chapter 1: General provisionsChapter 2: Implementing provisions relating to Articles 236 to 239 of the CodeSection 1: ApplicationSection 2: Procedure for granting repayment or remissionChapter 3: Specific provisions relating to the application of Article 239 of the CodeSection 1: Decisions to be taken by the customs authorities of the Member StatesSection 2: Decisions to be taken by the CommissionChapter 4: Administrative assistance between the Customs authorities of the Member States
PART V: FINAL PROVISIONS
ANNEXES!
B1993R2454 — EN — 01.01.1999 — 001.001 — 883