2001R0993 — EN — 04.06.2001 — 000.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EC)No993/2001
of4May2001
amendingRegulation(EEC)No2454/93layingdownprovisionsfortheimplementationofCouncil
Regulation(EEC)No2913/92establishingtheCommunityCustomsCode
(TextwithEEArelevance)
(OJ L 141, 28.5.2001, p. 1)
Corrected by:
►C1 Corrigendum, OJ L 175, 28.6.2001, p. 27 (993/2001)
►C2 Corrigendum, OJ L 257, 26.9.2001, p. 10 (993/2001)
▼B
COMMISSIONREGULATION(EC)No993/2001
of4May2001
amendingRegulation(EEC)No2454/93layingdownprovisionsfor
the implementation of Council Regulation (EEC) No 2913/92
establishingtheCommunityCustomsCode
(TextwithEEArelevance)
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Community,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (1), as last amended by
European Parliament and Council Regulation (EC) No 2700/2000 (2),
and in particular Article 247 thereof,
Whereas:
(1) Legal provisions serving to develop, complete and where
appropriate to update the existing legal framework for thecomputerised transit system, to ensure the homogenous andreliable operation of the full computerised transit procedure,
should be introduced into Commission Regulation (EEC) No
2454/93 (
3), as last amended by Regulation (EC) No 2787/
2000 (4).
(2) The exchange of information between the customs authorities atoffices of departure and offices of transit using informationtechnology and computer networks will follow a more effectivecontrol on the transit operations, while at the same time relievingcarriers from the formality of presenting the transit advice note to
each office of transit.
(3) For the monitoring of the use of the comprehensive guarantee andguarantee waiver it is necessary to establish a presumed amount
of duties and other charges involved in each transit operation inthe cases where the data needed for this calculation is notavailable. However the customs authorities should be empoweredto assess a different figure on the basis of other information thatmay be known to them.
(4) For guarantees monitored by the computerised transit system itshould be possible to dispense with the presentation of paper
guarantee documents to the office of departure.
(5) For the computerised control of the individual guarantee bymeans of vouchers it is appropriate oblige the guarantor to
provide the office of guarantee with any required information onvouchers issued.
(6) To maximise the benefits attainable from the computerised transitsystem by the customs authorities and economic operators it isappropriate to extend also to the authorised consignee theobligation to exchange information with the office of destinationusing a data-processing technique.
(7) The computerised environment will allow a considerable short-ening of the current time-limits for launching the enquiry
procedure.
(8) Access to the electronic transit data will be facilitated by printingthe Movement Reference Number (MRN) as a standard bar code
on the Transit Accompanying Document, making the procedurequicker and more efficient.2001R0993 — EN — 04.06.2001 — 000.001 — 2
(1) OJ L 302, 19.10.1992, p. 1.
(2) OJ L 311, 12.12.2000, p. 17.
(3) OJ L 253, 11.10.1993, p. 1.
(4) OJ L 330, 27.12.2000, p. 1.
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(9) Title III of Part II of Regulation (EEC) No 2454/93, concerning
customs warehousing, inward processing, processing under
customs control, temporary importation and outward processing,should be simplified and rationalised. Chapter I of Title V, whichcovers free zones and free warehouses, should be replaced.
(10) Regulation (EEC) No 2913/92 (hereinafter: ‘the Code’), asamended by Regulation (EC) No 2700/2000, provides the basisfor making the conditions for access to certain procedures moreflexible, by replacing the positive list by an examination of the
economic conditions in the case of processing under customs
control, by concentrating the examination of economic conditionsprior to issuing inward processing authorisations on sensitivegoods and, in outward processing, increasing the application ofthe taxation method based on the cost of the process.
(11) The interaction between the inward processing arrangements andthe export refund system in the agricultural products and goods
sector requires more detailed rules following the reduction in
export subsidies agreed within the World Trade Organisation.
(12) The whole body of rules on the customs procedures witheconomic impact should be rationalised taking into account thefact that in each of the five customs procedures with economicimpact a number of identical provisions apply. In order to avoidrepetition in the rules, provisions common to two or moreprocedures should be contained in a single chapter. This part
concerns in particular authorisations — including those involving
several administrations — and simplified authorisation arrange-ments, stock records, rates of yield, compensatory interest,methods of discharge, transfers and administrative cooperationas well as a harmonised structure for the application andauthorisation forms. In order to introduce more flexibility into
procedural rules, the possibility of granting a retroactive
authorisation for a period of one year under certain conditionsshould be provided for.
(13) The Code, as amended by Regulation (EC) No 2700/2000, alsoprovides the basis for allowing the Member States to designatefree zones in which customs checks and formalities shall becarried out and the provisions concerning customs debt applied in
accordance with the requirements of the customs warehousing
procedure. Free zones should therefore be distinguished accordingto the type of control to which they are submitted.
(14) The transparency of all the rules should be improved by a morerigorous structure and greater concision in the provisions and byavoiding as far as possible overlapping of customs andagricultural rules.
(15) The number of annexes should be significantly reduced. Someshould be incorporated in the text itself (Nos 69a, 74, 95); othersshould be combined (67 and 68; 70, 75a, 81, 82, 84, 98 and 106;
71, 72 and 83; 85, 86, 88, 89 and 107); finally, another group
should be deleted, the content of these annexes having rather anexplanatory, illustrative or exemplary nature. Two new annexesshould be created (70 and 73).
(16) The international trade in worn and packed clothing is experien-cing a rapid growth. In order to facilitate such trade, it isopportune to specify the origin rule applicable for worn clothing
and other worn articles which have been collected and packed.
The rule adopted by the WTO Committee on Rules of Origin inthe context of the international harmonization of non-preferentialrules of origin (WTO Agreement on Rules of Origin) bases thedetermination of the origin of worn clothing and other wornarticles on the concept of last substantial transformation.
(17) Regulation (EEC) No 2454/93 should therefore be amendedaccordingly.
(18) The measures provided for by this Regulation are in accordancewith the opinion of the Customs Code Committee,2001R0993 — EN — 04.06.2001 — 000.001 — 3
▼B
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 2454/93 is amended as follows:
1. Article 220(1) is amended as follows:
(a) in point (b), the words ‘the second subparagraph of Article
556(1)’ are replaced by ‘Article 508(1)’;
(b) in points (c) and (d), after ‘the written authorisation for the
customs procedure in question’, the words ‘or a copy of theapplication for authorisation where Article 508(1) applies.’ areadded;
(c) in point (e), the words ‘the second subparagraph of Article
751(1)’ are replaced by ‘Article 508(1)’.
2. Article 229(1) is amended as follows:
(a) in the introductory phrase, ‘Article 696’ is replaced by ‘Article
497(3), second subparagraph’.
(b) in point (a), the first and second indents are replaced by the
following:
‘— animals for transhumance or grazing or for the performance
of work or transport and other goods satisfying theconditions laid down in ►
C2Article 567, second subpar-
agraph, point (a) ◄,
— packings referred to in Article 571(a), bearing the
permanent, indelible markings of a person establishedoutside the customs territory of the Community,’;
(c) in point (a), in the fourth indent, the words ‘Article 671(2)(c)’
are replaced by ‘Article 569’.
3. Article 232(1) is replaced by the following:
‘1. The following, where not declared to customs in writing or
orally, shall be considered to have been declared for temporaryimportation by the act referred to in Article 233, subject to Article579:
(a) personal effects and goods for sports purposes imported by
travellers in accordance with Article 563;
(b) the means of transport referred to in Articles 556 to 561;
(c) welfare materials for seafarers used on a vessel engaged in
international maritime traffic pursuant to Article 564(a).’
4. The following point 1c is inserted in Article 251:
‘1c. Where a retroactive authorisation is granted in accordance
with:
— Article 294 for release for free circulation with a favourable
tariff treatment or at a reduced or zero rate of duty onaccount of the end-use of the goods, or
— Article 508 for a customs procedure with economic impact.’
5. In Articles 268(3) and 269(3), the words ‘Articles 529 to 534’ are
replaced by ‘Article 524’.
6. In Article 270(1), third subparagraph, the words ‘Articles 497 to
502’ are replaced by ‘Articles 497, 498 and 499’.
7. In Article 272(2), the words ‘Articles 529 to 534’ are replaced by
‘Article 524’.
8. In Article 275(1), the words ‘the second subparagraph of Article
556(1)’ are replaced by ‘Article 508(1)’.
9. In Part 1 Title IX Chapter 3, the following subsection is inserted
after Article 277:2001R0993 — EN — 04.06.2001 — 000.001 — 4
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‘Subsection 4
Commonprovisions
Article 277a
Where two or more authorisations concerning customs procedures
with economic impact are granted to the same person, and oneprocedure is discharged by the entry for another procedure using thelocal clearance procedure, a supplementary declaration need not be
required.’
10. Article 278(3)(d) is replaced by the following:
‘(d) no simplified procedure shall apply for Community agricultural
goods referred to in Article 524 entered for the customswarehousing procedure.’
11. In Article 313(2), points (b) and (c) are replaced by the following:
‘(b) goods in temporary storage or in a free zone of control type I
within the meaning of Article 799 or in a free warehouse;
(c) goods placed under a suspensive procedure or in a free zone of
control type II within the meaning of Article 799.’
12. Article 313a(1) is replaced by the following:
‘1. A regular shipping service means a regular service which
carries goods in vessels that ply only between ports situated in thecustoms territory of the Community and may not come from, go toor call at any points outside this territory or in a free zone of controltype I in the meaning of Article 799 of a port in this territory.’
13. Article 313b is amended as follows:
(a) The first indent of paragraph 3(d) is replaced by the following:
‘— on the routes for which authorisation is requested, no calls
will be made at any port in a third country or at any free
zone of control type I in the meaning of Article 799 in a
port in the customs territory of the Community, and that notranshipments will be made on the high seas, and that,’;
(b) Paragraph 7 is replaced by the following:
‘7. When a vessel of the type referred to in Article 313a(1) is
forced by circumstances beyond its control to tranship at sea ortemporarily put into a third-country port or a free zone of
control type I in the meaning of Article 799 of a port in the
customs territory of the Community, the shipping company shallimmediately inform the customs authorities of the subsequentports of call along the vessel's scheduled route.’
14. In Article 322(2), the words ‘within the meaning of Article 670’ are
deleted.
15. In Article 346(1), the following third subparagraph is added:
‘However, where guarantee data is exchanged between the office of
guarantee and the office of departure using information technologyand computer networks, the original of the guarantee instrument
shall be retained at the office of departure.’
16. In Article 347, a paragraph 3a is inserted:
‘3a. Where the office of guarantee exchanges guarantee data with
the offices of departure using information technology and computernetworks, the guarantor shall furnish this office with any requireddetails about the individual guarantee vouchers that he has issuedaccording to the modalities decided by the customs authorities.’
17. Article 359(2) is replaced by the following:
‘2. The carrier shall present a transit advice note made out on a
form corresponding to the specimen in Annex 46 to each office of
transit, where the note shall be kept. However, when the transit datais exchanged between the office of departure and the office of transitusing information technology and computer networks the transitadvice note shall not be presented.’
18. In Article 365, a paragraph 1a is inserted:2001R0993 — EN — 04.06.2001 — 000.001 — 5
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‘1a. Where the provisions of Section 2 subsection 7 apply and the
customs authorities of the Member States of departure have notreceived the “Arrival Advice” message by the time limit within
which the goods must be presented at the office of destination those
authorities shall inform the principal and ask him to furnish proofthat the procedure has ended.’
19. In Article 366(1), the following third subparagraph is added:
‘Where the provisions of Section 2 subsection 7 apply the customs
authorities shall also initiate the enquiry procedure forthwith eachtime they have not received the “Arrival Advice” message by thetime limit within which the goods must be presented at the office of
destination or the “Control Results” message within six days after
having received the “Arrival Advice” message.’
20. The following Article 368a is inserted:
‘Article 368a
Where the office of guarantee and the office of departure are located
in different Member States the messages to be used for the exchangeof guarantee data shall conform to the structure and particularsdefined by the customs authorities in agreement with each other.’
21. Article 369 is replaced by the following:
‘On release of the goods, the office of departure shall transmit
details of the community transit operation to the declared office of
destination using the “Anticipated Arrival Record” message and toeach declared office of transit using the “Anticipated TransitRecord” message. These messages shall be based on data derivedfrom the transit declaration, where the case occurs amended, andcompleted as appropriate. These messages shall conform to the
structure and particulars defined by the customs authorities in
agreement with each other.’
22. The following Article 369a is inserted:
‘Article 369a
The office of transit shall record the passage against the
“Anticipated Transit Record” message received from the office ofdeparture. Any inspection of the goods shall be carried out using the“Anticipated Transit Record” message as a basis for such inspection.
The passage shall be notified to the office of departure using the
“Notification Crossing Frontier” message. This message shallconform to the structure and particulars defined by the customsauthorities in agreement with each other.’
23. In Article 379(1), the following second subparagraph is added:
‘For the application of the first subparagraph a calculation is made
of the amount of the customs debt which may be incurred for eachtransit operation. When the necessary data is not available the
amount is presumed to be EUR 7 000 unless other information
known to the customs authorities leads to a different figure.’
24. In Article 383(2), the following second subparagraph is added:
‘However, where guarantee data is exchanged between the office of
guarantee and the office of departure using information technologyand computer networks, no certificate is presented to the office ofdeparture.’
25. Article 408(1)(b) is replaced by the following:
‘(b) without delay, send to the office of destination Copies No 4 and
No 5 of the transit declaration which accompanied the goods,
indicating, except where communicated using a data processingtechnique, the date of arrival and the condition of any sealsaffixed.’
26. The following Article 408a is inserted:
‘Article 408a
1. Where the office of destination applies the provisions of
Section 2 Subsection 7, persons may be granted the status of2001R0993 — EN — 04.06.2001 — 000.001 — 6
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authorised consignee if, as well as complying with the conditions set
out in Article 373, they use a data processing technique tocommunicate with the customs authorities.
2. The authorised consignee shall inform the office of destination
of the arrival of the goods before the unloading.
3. The authorisation shall indicate, in particular, how and by
when the authorised consignee receives the “Anticipate Arrival
Record” data from the office of destination for the purpose ofapplying, mutatis mutandis , Article 371.’
27. In Article 427(2), the words ‘within the meaning of Article 670(g)’
are deleted.
28. Title III (Articles 496 to 787) of Part II is replaced by the following:
‘TITLE III
CUSTOMSPROCEDURESWITHECONOMICIMPACT
CHAPTER 1
Basic provisions common to more than one of the arrangements
Section 1
Definitions
Article 496
For the purposes of this Title:
(a) “arrangements” means a customs procedure with economic
impact;
(b) “authorisation” means permission by the customs authorities
to use arrangements;
(c) “single authorisation” means an authorisation involving
different customs administrations covering entry for and/ordischarge of the arrangements, storage, successive processingoperations or uses;
(d) “holder” means the holder of an authorisation;(e) “supervising office” means the customs office indicated in the
authorisation as empowered to supervise the arrangements;
(f) “office of entry” means the customs office or offices indicated
in the authorisation as empowered to accept declarationsentering goods for the arrangements;
(g) “office of discharge” means the customs office or offices
indicated in the authorisation as empowered to acceptdeclarations assigning goods, following entry for the arrange-ments, to a new permitted customs-approved treatment or use,
or, in the case of outward processing, the declaration for free
circulation;
(h) “triangular traffic” means the traffic where the office of
discharge is not the same as the office of entry;
(i) “accounts” means the holder's commercial, tax or other
accounting material, or such data held on their behalf;
(j) “records” means the data containing all the necessary
information and technical details on whatever medium,
enabling the customs authorities to supervise and control the
arrangements, in particular as regards the flow and changingstatus of the goods; in the customs warehousing arrangementsrecords are called stock records;
(k) “main compensating products” means compensating products
for the production of which the arrangements were authorised;
(l) “secondary compensating products” means compensating
products which are a necessary by-product of the processingoperation other than the main compensating products specifiedin the authorisation;2001R0993 — EN — 04.06.2001 — 000.001 — 7
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(m) “period for discharge” means the time by which the goods or
products must have been assigned a new permitted customs-approved treatment or use including, as the case may be, in
order to claim repayment of import duties after inward
processing (drawback system), or in order to obtain total orpartial relief from import duties upon release for freecirculation after outward processing.
Section 2
Applicationforauthorisation
Article 497
1. Application for authorisation shall be made in writing using
the model set out in Annex 67.
2. The customs authorities may permit renewal or modification
of an authorisation to be applied for by simple written request.
3. In the following cases, the application for authorisation may be
made by means of a customs declaration in writing or by means of adata processing technique using the normal procedure:
(a) for inward processing, where in accordance with Article 539 the
economic conditions are deemed to be fulfilled, with theexception of applications involving equivalent goods;
(b) for processing under customs control, where in accordance with
Article 552(1), first subparagraph, the economic conditions aredeemed to be fulfilled;
(c) for temporary importation, including use of an ATA or CPD
carnet;
(d) — for outward processing: where the processing operations
concern repairs, including the standard exchange system
without prior importation,
— for release for free circulation after outward processing using
the standard exchange system with prior importation,
— for release for free circulation after outward processing using
the standard exchange system without prior importation,where the existing authorisation does not cover such asystem and the customs authorities permit its modification,
— for release for free circulation after outward processing if the
processing operation concerns goods of a non-commercial
nature.
The application for authorisation may be made by means of an
oral customs declaration for temporary importation in accor-dance with Article 229, subject to the presentation of adocument made out in accordance with Article 499, thirdsubparagraph.
The application for authorisation may be made by means of a
customs declaration for temporary importation by any other actin accordance with Article 232(1).
4. Applications for a single authorisation, except for temporary
importation, shall be made in accordance with paragraph 1.
5. Customs authorities may require applications for temporary
importation with total relief from the import duties in accordance
with Article 578 to be made in accordance with paragraph 1.
Article 498
The application for an authorisation under Article 497 shall be
submitted:
(a) for customs warehousing: to the customs authorities designated
for the place to be approved as a customs warehouse or wherethe applicant's main accounts are held;2001R0993 — EN — 04.06.2001 — 000.001 — 8
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(b) for inward processing and processing under customs control: to
the customs authorities designated for the place where theprocessing operation is to be carried out;
(c) for temporary importation: to the customs authorities designated
for the place where the goods are to be used, without prejudice
to►
C2Article 580(2) ◄second subparagraph;
(d) for outward processing: to the customs authorities designated for
the place where the goods to be declared for temporary
exportation are located.
Article 499
Where the customs authorities consider any of the information given
in the application inadequate, they may require additional detailsfrom the applicant.
In particular, where an application may be made by making a
customs declaration, the customs authorities shall require, withoutprejudice to Article 220, that the application be accompanied by adocument made out by the declarant containing at least thefollowing information, unless such information is deemed unneces-
sary or can be entered on the form used for the written declaration:
(a) name and address of the applicant, the declarant and the
operator;
(b) nature of the processing or use of the goods;
(c) technical description of the goods and compensating or
processed products and means of identifying them;
(d) codes of economic conditions in accordance with Annex 70;
(e) estimated rate of yield or method by which that rate is to be
determined;
(f) estimated period for discharge;
(g) proposed office of discharge;
(h) place of processing or use;
(i) proposed transfer formalities;(j) in the case of oral customs declaration, the value and quantity of
the goods.
Where the document referred to in the ►
C2second
subparagraph ◄is presented with an oral customs declaration for
temporary importation, it shall be made out in duplicate and onecopy shall be endorsed by the customs authorities and given to thedeclarant.
Section 3
Singleauthorisation
Article 500
1. Where a single authorisation is applied for, the prior
agreement of the authorities concerned shall be necessary, in
accordance with the procedure set out in paragraphs 2 and 3.
2. In the case of temporary importation, the application shall be
submitted to the customs authorities designated for the place of firstuse, without prejudice to Article ►
C2580(2)◄, second subpar-
agraph.
In other cases, it shall be submitted to the customs authorities
designated for the place where the applicant's main accounts areheld facilitating audit-based controls of the arrangements and whereat least part of the storage, processing or temporary export
operations to be covered by the authorisation are conducted.
3. These customs authorities designated in accordance with
paragraph 2 shall communicate the application and the draftauthorisation to the other customs authorities concerned, whichshall acknowledge the date of receipt within 15 days.2001R0993 — EN — 04.06.2001 — 000.001 — 9
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The other customs authorities concerned shall notify any objections
within 30 days of the date on which the draft authorisation wasreceived. Where objections are notified within that period and no
agreement is reached, the application shall be rejected to the extent
to which objections were raised.
4. The customs authorities may issue the authorisation if they
have received no objections to the draft authorisation within the 30days.
They shall send a copy of the agreed authorisation to all customs
authorities concerned.
Article 501
1. Where the criteria and conditions for the granting of a single
authorisation are generally agreed upon between two or more
customs administrations, the said administrations may also agree to
replace prior agreement in accordance with Article 500(1) andinformation to be supplied in accordance with ►
C2Article
500(4)◄, second subparagraph, by simple notification.
2. Notification shall always be sufficient where:
(a) a single authorisation is renewed, subject to modifications of a
minor nature, annulled or revoked;
(b) the application for a single authorisation concerns temporary
importation and is not to be made using the model in Annex 67.
3. No notification shall be needed where:
(a) the only element involving different customs administrations is
triangular traffic under inward or outward processing, without
use of recapitulative information sheets;
(b) ATA or CPD carnets are used;
(c) the authorisation for temporary importation is granted by
accepting an oral declaration or a declaration by any other act.
Section 4
Economicconditions
Article 502
1. Except where the economic conditions are deemed to be
fulfilled pursuant to Chapters 3, 4 or 6, the authorisation shall not be
granted without examination of the economic conditions by thecustoms authorities.
2. For the inward processing arrangements (Chapter 3), the
examination shall establish the economic unviability of usingCommunity sources taking account in particular of the followingcriteria, the details of which are laid down in Part B of Annex 70:
(a) unavailability of Community-produced goods sharing the same
quality and technical characteristics as the goods intended to be
imported for the processing operations envisaged;
(b) differences in price between Community-produced goods and
those intended to be imported;
(c) contractual obligations.
3. For the processing under customs control arrangements
(Chapter 4), the examination shall establish whether the use ofnon-Community sources enables processing activities to be created
or maintained in the Community.
4. For the outward processing arrangements (Chapter 6), the
examination shall establish whether:
(a) carrying out processing outside the Community is likely to
cause serious disadvantages for Community processors; or
(b) carrying out processing in the Community is economically
unviable or is not feasible for technical reasons or due tocontractual obligations.2001R0993 — EN — 04.06.2001 — 000.001 — 10
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Article 503
An examination of the economic conditions involving the Commis-
sion may take place:
(a) if the customs authorities concerned wish to consult before or
after issuing an authorisation;
(b) if another customs administration objects to an authorisation
issued;
(c) on the initiative of the Commission.
Article 504
1. Where an examination in accordance with Article 503 is
initiated, the case shall be sent to the Commission. It shall contain
the results of the examination already undertaken.
2. The Commission shall send an acknowledgement of receipt or
notify the customs authorities concerned when acting on its owninitiative. It shall determine in consultation with them whether anexamination of the economic conditions in the Committee is
required.
3. Where the case is submitted to the Committee, the customs
authorities shall inform the applicant, or holder, that such aprocedure has been initiated and, if the handling of the applicationis not completed, that the time limits laid down in Article 506 havebeen suspended.
4. The Committee's conclusion shall be taken into account by the
customs authorities concerned and by any other customs authoritiesdealing with similar authorisations or applications.
This conclusion may include its publication in the C series of the
Official Journal of the European Communities .
Section 5
Thedecisiononauthorisation
Article 505
The customs authorities competent to decide shall grant the
authorisation as follows:
(a) for an application under Article 497(1), using the model set out
in Annex 67;
(b) for an application under Article 497(3), by acceptance of the
customs declaration;
(c) for an application for renewal or modification, by any
appropriate act.
Article 506
The applicant shall be informed of the decision to issue an
authorisation, or the reasons why the application was rejected,within 30 days or 60 days in the case of the customs warehousingarrangements, of the date the application was lodged or the date anyrequested outstanding or additional information is received by thecustoms authorities.
These periods shall not apply in the case of a single authorisation
unless it is issued under Article 501.
Article 507
1. Without prejudice to Article 508, an authorisation shall take
effect on the date of issue or at any later date given in theauthorisation. In the case of a private warehouse, the customsauthorities may exceptionally communicate their agreement to use
the arrangements prior to the actual issuing of the authorisation.
2. No limit on the period of validity shall be fixed for
authorisations for the customs warehousing arrangements.
3. For inward processing, processing under customs control and
outward processing, the period of validity shall not exceed three2001R0993 — EN — 04.06.2001 — 000.001 — 11
▼B
years from the date the authorisation takes effect, except where there
are duly justified good reasons.
4. By way of derogation from paragraph 3, for goods under
inward processing covered by Annex 73, Part A, the period ofvalidity shall not exceed six months.
In the case of milk and milk products referred to in Article 1 of
Council Regulation (EC) No 1255/1999 (*), the period of validityshall not exceed three months.
Article 508
1. Except for the customs warehousing arrangements, the
customs authorities may issue a retroactive authorisation.
Without prejudice to paragraphs 2 and 3, a retroactive authorisation
shall take effect at the earliest on the date on which the applicationwas submitted.
2. If an application concerns renewal of an authorisation for the
same kind of operation and goods, an authorisation may be granted
with retroactive effect from the date the original authorisation
expired.
3. In exceptional circumstances, the retroactive effect of an
authorisation may be extended further, but not more than one yearbefore the date the application was submitted, provided a proven
economic need exists and:
(a) the application is not related to attempted deception or to
obvious negligence;
(b) the period of validity which would have been granted under
Article 507 is not exceeded;
(c) the applicant's accounts confirm that all the requirements of the
arrangements can be deemed to be met and, where appropriate,
the goods can be identified for the period involved, and suchaccounts allow the arrangements to be controlled; and
(d) all the formalities necessary to regularise the situation of the
goods can be carried out, including, where necessary, theinvalidation of the declaration.
Section 6
Otherprovisionsconcerningtheoperationofthearrangements
Subsection 1
General provisions
Article 509
1. Commercial policy measures provided for in Community acts
shall be applicable on entry for the arrangements of non-Community
goods only to the extent that they refer to the entry of goods into thecustoms territory of the Community.
2. Where compensating products other than those mentioned in
Annex 75, obtained under the inward processing arrangements are
released for free circulation, the commercial policy measures to be
applied shall be those applicable to the release for free circulation ofthe import goods.
3. Where processed products, obtained under the arrangements
for processing under customs control, are released for free
circulation, the commercial policy measures applicable to those
products shall be applied only where the import goods are subject tosuch measures.
4. Where Community acts provide for commercial policy
measures on release for free circulation, such measures shall notapply to compensating products released for free circulation
following outward processing:
— that have retained Community origin within the meaning of
Articles 23 and 24 of the Code;2001R0993 — EN — 04.06.2001 — 000.001 — 12
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— involving repair, including the standard exchange system;
— following successive processing operations in accordance with
Article 123 of the Code.
Article 510
Without prejudice to Article 161(5) of the Code, the supervising
office may allow the customs declaration to be presented at acustoms office other than those specified in the authorisation. Thesupervising office shall determine how it shall be informed.
Subsection 2
Transfers
Article 511
The authorisation shall specify whether and under which conditions
the movement of goods or products placed under suspensivearrangements between different places or to the premises of another
holder may take place without discharge of the arrangements
(transfer), subject, in cases other than temporary importation, to thekeeping of records.
Transfer shall not be possible where the place of departure or arrival
of the goods is a type B warehouse.
Article 512
1. Transfer between different places designated in the same
authorisation may be undertaken without any customs formalities.
2. Transfer from the office of entry to the holder's or operator's
facilities or place of use may be carried out under cover of the
declaration for entry for the arrangements.
3. Transfer to the office of exit with a view to re-exportation may
take place under cover of the arrangements. In this case, thearrangements shall not be discharged until the goods or productsdeclared for re-exportation have actually left the customs territory ofthe Community.
Article 513
Transfer from one holder to another can only take place where the
latter enters the transferred goods or products for the arrangementsunder an authorisation to use the local clearance procedure.Notification to the customs authorities and entry in the records of
the goods or products referred to in Article 266 shall take place upon
their arrival at the premises of the second holder. A supplementarydeclaration need not be required.
In the case of temporary importation, the transfer from one holder to
another may also take place where the latter enters the goods under
the arrangements by means of a customs declaration in writing usingthe normal procedure.
The formalities to be carried out are laid down in Annex 68. Upon
receipt of the goods or products, the second holder shall be obliged
to enter them for the arrangements.
Article 514
The transfer involving an increased risk as set out in Annex 44c
shall be covered by a guarantee under conditions equivalent to those
provided for in the transit procedure.
Subsection 3
Records
Article 515
The customs authorities shall require the holder, the operator or the
designated warehousekeeper to keep records, except for temporary
importation or where they do not deem it necessary.
The customs authorities may approve existing accounts containing
the relevant particulars as records.2001R0993 — EN — 04.06.2001 — 000.001 — 13
▼B
The supervising office may require an inventory to be made of all or
some of the goods placed under the arrangements.
Article 516
The records referred to in Article 515 and, where they are required,
under Article 581(2) for temporary imports shall contain the
following information:
(a) the information contained in the boxes of the minimum list laid
down by Annex 37 for the declaration of entry for thearrangements;
(b) particulars of the declarations by means of which the goods are
assigned a customs-approved treatment or use discharging the
arrangements;
(c) the date and reference particulars of other customs documents
and any other documents relating to entry and discharge;
(d) the nature of the processing operations, types of handling or
temporary use;
(e) the rate of yield or its method of calculation where appropriate;
(f) information enabling the goods to be monitored, including their
location and particulars of any transfer;
(g) commercial or technical descriptions necessary to identify the
goods;
(h) particulars enabling monitoring of the movements under the
inward processing arrangements operating with equivalentgoods.
However, the customs authorities may waive the requirement for
some of this information where this does not adversely affect thecontrol or supervision of the arrangements for the goods to bestored, processed or used.
Subsection 4
Rateofyieldandcalculationformula
Article 517
1. Where relevant for the arrangements falling under Chapters 3,
4 and 6, a rate of yield or the method for determining a rate,
including average rates, shall be established in the authorisation orat the time the goods are entered for the arrangements. Such rate isto be determined, as far as possible, on the basis of production ortechnical data or, where these are not available, data relating tooperations of the same type.
2. In particular circumstances the customs authorities may
establish the rate of yield after the goods have been entered forthe arrangements, but not later than when they are assigned a newcustoms-approved treatment or use.
3. The standard rates of yield laid down for inward processing in
Annex 69 shall apply to the operations mentioned therein.
Article 518
1. The proportion of import/temporary export goods incorporated
in the compensating products shall be calculated in order:
— to determine the import duties to be charged;
— to determine the amount to be deducted when a customs debt is
incurred; or
— to apply commercial policy measures.
These calculations shall be made in accordance with the quantitative
scale method, or the value scale method as appropriate, or any othermethod giving similar results.
For the purposes of the calculations, compensating products shall
include processed products or intermediate products.2001R0993 — EN — 04.06.2001 — 000.001 — 14
▼B
2. The quantitative scale method shall be applicable where:
(a) only one kind of compensating product is derived from the
processing operations; in this case the quantity of import/temporary export goods deemed to be present in the quantity ofcompensating products for which a customs debt is incurredshall be proportional to the latter category of products as apercentage of the total quantity of compensating products;
(b) several kinds of compensating product are derived from the
processing operations and all elements of the import/temporary
export goods are found in each of those compensating products;
in this case the quantity of import/temporary export goodsdeemed to be present in the quantity of a given compensatingproduct for which a customs debt is incurred shall beproportional to:
(i) the ratio between this specific kind of compensating
product, irrespective of whether a customs debt is incurred,and the total quantity of all compensating products, and
(ii) the ratio between the quantity of compensating products for
which a customs debt is incurred and the total quantity of
compensating products of the same kind.
In deciding whether the conditions for applying the methods
described in (a) or (b) are fulfilled, losses shall not be taken into
account. Without prejudice to Article 862, losses means the
proportion of import/temporary export goods destroyed and lostduring the processing operation, in particular by evaporation,desiccation, venting as gas or leaching. In outward processingsecondary compensating products that constitute waste, scrap,residues, offcuts and remainders shall be treated as losses.
3. The value scale method shall be applied where the quantitative
scale method is not applicable.
The quantity of import/temporary export goods deemed to be
present in the quantity of a given compensating product incurring a
customs debt shall be proportional to:
(a) the value of this specific kind of compensating product,
irrespective of whether a customs debt is incurred, as apercentage of the total value of all the compensating products;
and
(b) the value of the compensating products for which a customs
debt is incurred, as a percentage of the total value of
compensating products of that kind.
The value of each of the different compensating products to be used
for applying the value scale shall be the recent ex-works price in theCommunity, or the recent selling price in the Community of
identical or similar products, provided that these have not been
influenced by the relationship between buyer and seller.
4. Where the value cannot be ascertained pursuant to paragraph
3, it shall be determined by any reasonable method.
Subsection 5
Compensatoryinterest
Article 519
1. Where a customs debt is incurred in respect of compensating
products or import goods under inward processing or temporaryimportation, compensatory interest shall be due on the amount ofimport duties for the period involved.
2. The three-month money market interest rates published in the
statistical annex of the Monthly Bulletin of the European CentralBank shall apply.
The applicable rate shall be that applicable two months before the
month in which the customs debt is incurred and for the Member2001R0993 — EN — 04.06.2001 — 000.001 — 15
▼B
State where the first operation or use as provided for by the
authorisation took place or should have taken place.
3. Interest shall be applied on a monthly basis, starting on the
first day of the month following the month in which the importgoods for which a customs debt is incurred were first entered for the
arrangements. The period shall close on the last day of the month in
which the customs debt is incurred.
Where inward processing (drawback system) is concerned and
release for free circulation is requested under Article 128(4) of theCode, the period starts from the first day of the month following themonth in which the import duties were repaid or remitted.
4. Paragraphs 1, 2 and 3 shall not apply to the following cases:
(a) where the period to be taken into account is less than one month;
(b) where the amount of compensatory interest applicable does not
exceed EUR 20 per customs debt incurred;
(c) where a customs debt is incurred in order to allow the
application of preferential tariff treatment under an agreementbetween the Community and a third country on imports into that
country;
(d) where waste and scrap resulting from destruction is released for
free circulation;
(e) where the secondary compensating products referred to in
Annex 75 are released for free circulation, provided they are inproportion to exported quantities of main compensatingproducts;
(f) where a customs debt is incurred as a result of an application for
release for free circulation under Article 128(4) of the Code, aslong as the import duties payable on the products in questionhave not yet actually been repaid or remitted;
(g) where the holder requests release for free circulation and
submits proof that particular circumstances not arising from any
negligence or deception on his part make it impossible or
uneconomic to carry out the re-export operation under theconditions he had anticipated and duly substantiated whenapplying for the authorisation;
(h) where a customs debt is incurred and to the extent a security is
provided by a cash deposit in relation to this debt;
(i) where a customs debt is incurred in accordance with Article
201(1)(b) of the Code or is due to the release for free circulationof goods which were entered for the temporary importationarrangements under Articles 556 to 561, 563, 565, 568, 573(b)and 576 of this Regulation.
5. In the case of inward processing operations in which the
number of import goods and/or compensating products makes ituneconomic to apply the provisions of paragraphs 2 and 3, the
customs authorities, at the request of the person concerned, may
allow simplified methods giving similar results to be used for thecalculation of compensatory interest.
Subsection 6
Discharge
Article 520
1. Where import or temporary export goods have been entered
under two or more declarations for the arrangements by virtue ofone authorisation:
— in the case of a suspensive arrangement, the assignment of goods
or products to a new customs-approved treatment or use shall be
considered to discharge the arrangements for the import goods in
question entered under the earliest of the declarations;
— in the case of inward processing (drawback system) or outward
processing, the compensating products shall be considered to2001R0993 — EN — 04.06.2001 — 000.001 — 16
▼B
have been obtained from the import or temporary export goods
in question respectively, entered under the earliest of thedeclarations.
Application of the first subparagraph shall not lead to unjustified
import duty advantages.
The holder may request the discharge to be made in relation to the
specific import or temporary export goods.
2. Where the goods under the arrangements are placed together
with other goods and there is total destruction or irretrievable loss,the customs authorities may accept evidence produced by the holder
indicating the actual quantity of goods under the arrangements
which was destroyed or lost. Where it is not possible for the holderto produce such evidence, the amount of goods which has beendestroyed or lost shall be established by reference to the proportionof goods of that type under the arrangements at the time when the
destruction or loss occurred.
Article 521
1. At the latest upon expiry of the period for discharge,
irrespective of whether aggregation in accordance with Article
118(2), second subparagraph, of the Code is used or not:
— in the case of inward processing (suspension system) or
processing under customs control, the bill of discharge shall besupplied to the supervising office within 30 days;
— in the case of inward processing (drawback system), the claim
for repayment or remission of import duties must be lodged withthe supervising office within six months.
Where special circumstances so warrant, the customs authorities
may extend the period even if it has expired.
2. The bill or the claim shall contain the following particulars,
unless otherwise determined by the supervising office:
(a) reference particulars of the authorisation;
(b) the quantity of each type of import goods in respect of which
discharge, repayment or remission is claimed or the importgoods entered for the arrangements under the triangular trafficsystem;
(c) the CN code of the import goods;
(d) the rate of import duties to which the import goods are liable
and, where applicable, their customs value;
(e) the particulars of the declarations entering the import goods
under the arrangements;
(f) the type and quantity of the compensating or processed products
or the goods in unaltered state and the customs-approved
treatment or use to which they have been assigned, including
particulars of the corresponding declarations, other customsdocuments or any other document relating to discharge andperiods for discharge;
(g) the value of the compensating or processed products if the value
scale method is used for the purpose of discharge;
(h) the rate of yield;
(i) the amount of import duties to be paid or to be repaid or
remitted and where applicable any compensatory interest to bepaid. Where this amount refers to the application of Article 546,it shall be specified;
(j) in the case of processing under customs control, the CN code of
the processed products and elements necessary to determine the
customs value.
3. The supervising office may make out the bill of discharge.2001R0993 — EN — 04.06.2001 — 000.001 — 17
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Section 7
Administrativecooperation
Article 522
The customs authorities shall communicate to the Commission in
the cases, within the time-limit and in the format set out in Annex70 the following information:
(a) with regard to inward processing and processing under customs
control:
(i) authorisations issued;
(ii) applications refused or authorisations annulled or revoked
on the grounds of economic conditions not being fulfilled;
(b) with regard to outward processing:
(i) authorisations issued in accordance with Article 147(2) of
the Code;
(ii) applications refused or authorisations annulled or revoked
on the grounds of economic conditions not being fulfilled.
The Commission shall make these particulars available to the
customs administrations.
Article 523
In order to make pertinent information available to other customs
offices involved in the application of the arrangements, the
following information sheets provided for in Annex 71 may be
issued at the request of the person concerned or on the initiative ofthe customs authorities, unless the customs authorities agree othermeans of exchange of information:
(a) for customs warehousing, the information INF8, in order to
communicate the elements for assessment of the customs debt
applicable to the goods before usual forms of handling have
taken place;
(b) for inward processing:
(i) the information sheet INF1, for the communication of
information on duty amounts, compensatory interest,security and commercial policy measures,
(ii) the information sheet INF9, for the communication of
information on compensating products to be assignedanother customs approved treatment or use in triangulartraffic,
(iii) the information sheet INF5, for the communication to
obtain duty relief for import goods, of information on prior
exportation in triangular traffic,
(iv) the information sheet INF7, for the communication of
information permitting repayment or remission of duties
under the drawback system;
(c) for temporary importation, the information sheet INF6 in order
to communicate the elements for assessment of the customs debt
or of amounts of duties already levied for goods moved;
(d) for outward processing, the information sheet INF2 in order to
communicate information on temporary export goods intriangular traffic, in order to obtain partial or total relief for
compensating products.
CHAPTER 2
Customs warehousing
Section 1
General provisions
Article 524
For the purposes of this Chapter concerning agricultural products,
“prefinanced goods” means Community goods intended for exportin the unaltered state which are the subject of the payment of an2001R0993 — EN — 04.06.2001 — 000.001 — 18
▼B
amount equal to an export refund before the goods are exported,
where such payment is provided for in Council Regulation (EEC)No 565/80 (**).
Article 525
1. Where a customs warehouse is public, the following
classification shall apply:
(a) type A, if the responsibility lies with the warehousekeeper;
(b) type B, if the responsibility lies with the depositor;
(c) type F, if the warehouse is operated by the customs authorities.
2. Where a customs warehouse is private and responsibility lies
with the warehousekeeper, who is the same person as the depositorbut not necessarily the owner of the goods, the followingclassification shall apply:
(a) type D, where release for free circulation is made by way of the
local clearance procedure and may be granted on the basis of thenature, the customs value and the quantity of the goods to be
taken into account at the time of their placing under the
arrangements;
(b) type E, where the arrangements apply although the goods need
not be stored in a place approved as a customs warehouse;
(c) type C, where neither of the special situations under points (a)
and (b) applies.
3. An authorisation for a type E warehouse may provide for the
procedures laid down for type D to be applied.
Section 2
Additionalconditionsconcerningthegrantingoftheauthorisa-
tion
Article 526
1. When granting the authorisation the customs authorities shall
define the premises or any other location approved as a customswarehouse of type A, B, C or D. They may also approve temporarystorage facilities as such types of warehouse or operate them as atype F warehouse.
2. A location may not be approved as more than one customs
warehouse at the same time.
3. Where goods present a danger or are likely to spoil other
goods or require special facilities for other reasons, authorisationsmay specify that they may only be stored in premises specially
equipped to receive them.
4. Type A, C, D and E warehouses may be approved as
victualling warehouses within the meaning of Article 40 of
Commission Regulation (EC) No 800/99 (***).
5. Single authorisations may be granted only for private customs
warehouses.
Article 527
1. Authorisations may be granted only if any intended usual
forms of handling, inward processing or processing under customscontrol of the goods do not predominate over the storage of thegoods.
2. Authorisations shall not be granted if the premises of customs
warehouses or the storage facilities are used for the purpose of retailsale.
An authorisation may, however, be granted, where goods are
retailed with relief from import duties:
(a) to travellers in traffic to third countries;
(b) under diplomatic or consular arrangements;2001R0993 — EN — 04.06.2001 — 000.001 — 19
▼B
(c) to members of international organisations or to NATO forces.
3. For the purposes of the second indent of Article 86 of the
Code, when examining whether the administrative costs of customswarehousing arrangements are disproportionate to the economicneeds involved, customs authorities shall take account, inter alia ,o f
the type of warehouse and the procedure which may be applied
therein.
Section 3
Stockrecords
Article 528
1. In warehouses of type A, C, D and E, the person designated to
keep the stock records shall be the warehousekeeper.
2. In warehouses of type F, the operating customs office shall
keep the customs records in place of stock records.
3. In type B warehouses, in place of stock records, the
supervising office shall keep the declarations of entry for thearrangements.
Article 529
1. The stock records shall at all times show the current stock of
goods which are still under the customs warehousing arrangements.At the times laid down by the customs authorities, the warehouse-
keeper shall lodge a list of the said stock at the supervising office.
2. Where Article 112(2) of the Code applies, the customs value
of the goods before carrying out usual forms of handling shall
appear in the stock records.
3. Information on the temporary removal of goods and on goods
in common storage in accordance with Article 534(2) shall appear inthe stock records.
Article 530
1. Where goods are entered for the type E warehouse arrange-
ments, the entry in the stock records shall take place when theyarrive at the holder's storage facilities.
2. Where the customs warehouse also serves as a temporary
storage facility, the entry in the stock records shall take place at thetime the declaration for the arrangements is accepted.
3. Entry in the stock records relating to discharge of the
arrangements shall take place at the latest when the goods leave
the customs warehouse or the holder's storage facilities.
Section 4
Otherprovisionsconcerningtheoperationofthearrangements
Article 531
Non-Community goods may undergo the usual forms of handling
listed in Annex 72.
Article 532
Goods may be temporarily removed for a period not exceeding three
months. Where circumstances so warrant, this period may beextended.
Article 533
Applications for permission to carry out usual forms of handling or
to remove goods temporarily from the customs warehouse shall be
made in writing on a case by case basis to the supervising office.
They must contain all particulars necessary to apply the arrange-ments.
Such permission may be granted as part of an authorisation to
operate the warehousing arrangements. In this case the supervisingoffice, in the manner it shall determine, shall be notified that such2001R0993 — EN — 04.06.2001 — 000.001 — 20
▼B
handling is to be carried out or the goods are to be temporarily
removed.
Article 534
1. Where Community goods are stored on the premises of a
customs warehouse or the storage facilities used for goods under thewarehousing arrangements, specific methods of identifying suchgoods may be laid down with a view, in particular, to distinguishing
them from goods entered for the customs warehousing arrange-
ments.
2. The customs authorities may permit common storage where it
is impossible to identify at all times the customs status of each typeof goods. Prefinanced goods shall be excluded from suchpermission.
Goods in common storage shall share the same eight-digit CN-code,
the same commercial quality and the same technical characteristics.
3. For the purpose of being declared for a customs-approved
treatment or use the goods in common storage, as well as, inparticular circumstances, identifiable goods which fulfill theconditions of the second subparagraph of paragraph 2, may be
deemed to be either Community goods or non-Community goods.
Application of the first subparagraph shall, however, not result in a
given customs status being assigned to a quantity of goods greaterthan the quantity actually having that status which is stored at thecustoms warehouse or the storage facilities when the goods declaredfor a customs-approved treatment or use are removed.
Article 535
1. Where operations of inward processing or processing under
customs control are carried out on the premises of customswarehouses or in storage facilities, the provisions of Article 534shall apply, mutatis mutandis , to the goods under these arrange-
ments.
Where, however, these operations concern inward processing
without equivalence or processing under customs control, theprovisions of Article 534 on common storage shall not apply withregard to Community goods.
2. Entries in the records shall allow the customs authorities to
monitor the precise situation of all goods or products under the
arrangements at any time.
CHAPTER 3
Inward processing
Section 1
General provision
Article 536
For the purposes of this Chapter:
(a) “Prior exportation” means the system whereby compensating
products obtained from equivalent goods are to be exportedbefore the import goods are entered for the arrangements usingthe suspension system;
(b) “Job processing” means any processing of import goods
directly or indirectly placed at the disposal of the holderwhich is carried out according to specifications on behalf of aprincipal established in a third country, generally againstpayment of processing costs alone.2001R0993 — EN — 04.06.2001 — 000.001 — 21
▼B
Section 2
Additionalconditionsconcerningthegrantingoftheauthorisa-
tion
Article 537
An authorisation shall be granted only where the applicant has the
intention of re-exporting or exporting main compensating products.
Article 538
An authorisation may also be granted for the goods referred to in the
fourth indent of Article 114(2)(c) of the Code, with the exception of:
(a) fuels and energy sources other than those needed for the testing
of compensating products or for the detection of faults in importgoods needing repair;
(b) lubricants other than those needed for the testing, adjustment or
withdrawal of compensating products;
(c) equipment and tools.
Article 539
►
C21.◄ The economic conditions shall be deemed to be
fulfilled except where the application concerns import goodsmentioned in Annex 73.
►
C22.◄ However, the conditions shall also be deemed to be
fulfilled where an application concerns import goods mentioned in
Annex 73, provided that:
(a) the application concerns:
(i) operations involving goods of a non-commercial nature,
(ii) a job processing contract,
(iii) the processing of compensating products already obtained
by processing under a previous authorisation the grantingof which was subject to an examination of the economic
conditions,
(iv) usual forms of handling referred to in Article 531,
(v) repair,
(vi) the processing of durum wheat falling within CN code
1001 10 00 to produce pasta falling within CN codes
1902 11 00 and 1902 19; or
(b) the aggregate value of the import goods per applicant and per
calendar year for each eight-digit CN code does not exceed150 000 EUR; or
(c) in accordance with Article 11 of Council Regulation (EC) No
3448/93 (****), import goods referred to under Part A of Annex73 are concerned and the applicant presents a document issued
by a competent authority permitting the entry of those goods for
the arrangements, in the limits of a quantity determined on thebasis of a supply balance.
Article 540
The authorisation shall specify the means and methods of
identifying the import goods in the compensating products and laydown the conditions for the proper conduct of operations usingequivalent goods.
Such methods of identification or conditions may include examina-
tion of the records.
Section 3
Provisionsconcerningtheoperationofarrangements
Article 541
1. The authorisation shall specify whether and under which
conditions equivalent goods referred to in Article 114(2)(e) of theCode and sharing the same eight-digit CN code, the same2001R0993 — EN — 04.06.2001 — 000.001 — 22
▼B
commercial quality and the same technical characteristics as the
import goods may be used for the processing operations.
2. Equivalent goods may be allowed to be at a more advanced
stage of manufacture than the import goods where the essential part
of the processing with regard to these equivalent goods is carried out
in the undertaking of the holder or in the undertaking where theoperation is being carried out on his behalf, save in exceptionalcases.
3. Special provisions, set out in Annex 74, shall apply in respect
of the goods referred to in that Annex.
Article 542
1. The authorisation shall specify the period for discharge. Where
the circumstances so warrant, this period may be extended evenwhen that originally set has expired.
2. Where the period for discharge expires on a specific date for
all the goods placed under the arrangements in a given period, the
authorisation may provide that the period for discharge shall beautomatically extended for all goods still under the arrangements onthis date. However, the customs authorities may require that suchgoods be assigned a new permitted customs-approved treatment oruse within the period which they shall set.
3. Irrespective of whether or not aggregation is used or paragraph
2 is applied, the period for discharge for the following compensating
products or goods in the unaltered state shall not exceed:
(a) four months in the case of milk and milk products referred to in
Article 1 of Regulation (EC) No 1255/1999;
(b) two months in the case of slaughter without fattening of animals
referred to in Chapter 1 of the CN;
(c) three months in the case of fattening (including slaughter where
relevant) of animals which fall under CN codes 0104 and 0105;
(d) six months in the case of fattening (including slaughter where
relevant) of other animals referred to in Chapter 1 of the CN;
(e) six months in the case of processing of meat;
(f) six months in the case of processing of other agricultural
products of a kind eligible for advance payment of export
refunds referred to in Article 1 of Regulation (EEC) No 565/80,
and processed into products or goods referred to in Article 2(b)or (c) of the same Regulation.
Where successive processing operations are carried out or where
exceptional circumstances so warrant, the periods may be extendedon request, the total period not exceeding twelve months.
Article 543
1. In the case of prior exportation the authorisation shall specify
the period within which the non-Community goods must be declared
for the arrangements, taking account of the time required for
procurement and transport to the Community.
2. The period referred to in paragraph 1 shall not exceed:
(a) three months for goods subject to a common market organisa-
tion;
(b) six months for all other goods.
The period of six months may, however, be extended where the
holder submits a reasoned request, provided that the total perioddoes not exceed twelve months. Where the circumstances so warrantthe extension may be allowed even after the original period hasexpired.2001R0993 — EN — 04.06.2001 — 000.001 — 23
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Article 544
For the purposes of discharging the arrangements or the claim for
repayment of import duties, the following shall be regarded as re-exportation or exportation:
(a) the delivery of compensating products to persons who are
eligible for relief from import duties pursuant to the ViennaConvention of 18 April 1961 on Diplomatic Relations, or to theVienna Convention of 24 April 1963 on Consular Relations orother consular conventions, or the New York Convention of 16December 1969 on Special Missions;
(b) the delivery of compensating products to the armed forces of
other countries stationed in the territory of a Member State,where that Member State grants special relief from import duties
in accordance with Article 136 of Regulation (EEC) No 918/83;
(c) the delivery of civil aircraft; however, the supervising office
shall allow the arrangements to be discharged once import
goods have been used for the first time for the manufacture,repair, modification or conversion of civil aircraft or partsthereof, on condition that the records of the holder are such as tomake it possible to verify that the arrangements are beingcorrectly applied and operated;
(d) the delivery of spacecraft and related equipment; however, the
supervising office shall allow the arrangements to be dischargedonce import goods have been used for the first time for the
manufacture, repair, modification or conversion of satellites,
their launch vehicules and ground station equipment and partsthereof that are an integral part of the systems, on condition thatthe records of the holder are such as to make it possible to verifythat the arrangements are being correctly applied and operated;
(e) disposal in accordance with the relevant provisions of secondary
compensating products whose destruction under customs super-vision is prohibited on environmental grounds; for these
purposes, the holder shall prove that discharge of the
arrangements in accordance with the normal rules is eitherimpossible or uneconomic.
Section 4
Provisionsconcerningtheoperationofthesuspensionsystem
Article 545
1. Use of equivalent goods for processing operations in
accordance with Article 115 of the Code shall not be subject tothe formalities for entry of goods for the arrangements.
2. The equivalent goods and compensating products made
therefrom shall become non-Community goods and the importgoods Community goods at the time of acceptance of the declarationdischarging the arrangements.
However, where import goods are put on the market before the
arrangements are discharged, they shall change their status at thetime they are put on the market. In exceptional cases, where theequivalent goods are expected not to be present at that time, thecustoms authorities may allow, at the request of the holder, theequivalent goods to be present at a later time, to be determined by
them and within a reasonable time.
3. In case of prior exportation:
— compensating products shall become non-Community goods on
acceptance of the export declaration on condition that the goodsto be imported are entered for the arrangements;
— import goods shall become Community goods at the time of their
entry for the arrangements.
Article 546
The authorisation shall specify whether compensating products or
goods in the unaltered state may be released for free circulation2001R0993 — EN — 04.06.2001 — 000.001 — 24
▼B
without customs declaration, without prejudice to prohibitive or
restrictive measures. In this case they shall be considered to havebeen released for free circulation, if they have not been assigned a
customs-approved treatment or use on expiry of the period for
discharge.
For the purposes of the first subparagraph of Article 218(1) of the
Code, the declaration for release for free circulation shall beconsidered to have been lodged and accepted and release granted atthe time of presentation of the bill of discharge.
The products or goods shall become Community goods when they
are put on the market.
Article 547
In case of release for free circulation of compensating products,
boxes 15, 16, 34, 41 and 42 of the declaration shall refer to theimport goods. Alternatively, relevant information may also be
supplied by information sheet INF1 or any other document
accompanying the declaration.
Article 548
1. The list of compensating products subject to the import duties
appropriate to them in accordance with the first indent of Article
122(a) of the Code is in Annex 75.
2. Where compensating products other than those mentioned on
the list referred to in paragraph 1 are destroyed, they shall be treatedas if they were re-exported.
Article 549
1. Where the compensating products or goods in the unaltered
state are entered for one of the suspensive arrangements orintroduced in a free zone of control type I within the meaning of
Article 799 or in a free warehouse or placed in a free zone of control
type II within the meaning of Article 799 enabling the arrangementsto be discharged, the documents or records used for the saidcustoms-approved treatment or use or any documents replacingthem, shall contain one of the following indications:
— Mercancías PA/S,
— AF/S-varer,
— AV/S-Waren,
—Εµπορεύµατα ET/A,
— IP/S goods,
— Marchandises PA/S,
— MerciPA/S,— AV/S-goederen,
— Mercadorias AA/S,
— SJ/S-tavaroita,— AF/S-varor.
2. Where import goods entered for the arrangements are subject
to specific commercial policy measures and such measures continueto be applicable at the time when the goods, either in the unaltered
state or in the form of compensating products, are entered for one of
the suspensive arrangements or introduced in a free zone of controltype I within the meaning of Article 799 or in a free warehouse orplaced in a free zone of control type II within the meaning of Article799, the indication referred to in paragraph 1 shall be supplementedby one of the following:
— Política comercial,
— Handelspolitik,
— Handelspolitik,—Εµπορική πολιτική,
— Commercial policy,
— Politique commerciale,— Politica commerciale,2001R0993 — EN — 04.06.2001 — 000.001 — 25
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— Handelspolitiek,
— Politica comercial,— Kauppapolitiikka,— Handelspolitik.
Section 5
Provisionconcerningtheoperationofthedrawbacksystem
Article 550
Where goods under the drawback system are assigned a customs-
approved treatment or use referred to in Article 549(1), theindications required for that provision shall be the following:
— Mercancías PA/R,
— AF/T-varer,— AV/R-Waren,
—Εµπορεύµατα ET/E,
— IP/D goods,— Marchandises PA/R,— MerciPA/R,— AV/T-goederen,— Mercadorias AA/D,— SJ/T-tavaroita,— AF/R-varor.
CHAPTER 4
Processing under customs control
Article 551
1. The arrangements for processing under customs control shall
apply for goods the processing of which leads to products which aresubject to a lower amount of import duties than that applicable tothe import goods.
The arrangements shall also apply for goods which have to undergo
operations to ensure their compliance with technical requirements
for their release for free circulation.
2. Article 542(1) and (2) shall apply mutatis mutandis .
3. For the purposes of determining the customs value of
processed products declared for free circulation, the declarant maychoose any of the methods referred to in Article 30(2) (a), (b) or (c)of the Code or the customs value of the import goods plus the
processing costs.
Article 552
1. For the types of goods and operations mentioned in Annex 76,
Part A, the economic conditions shall be deemed to be fulfilled.
For other types of goods and operations examination of the
economic conditions shall take place.
2. For the types of goods and operations mentioned in Annex 76,
Part B and not covered by Part A, the examination of the economicconditions shall take place in the Committee. Article 504(3) and (4)shall apply.
CHAPTER 5
Temporary importation
Section 1
General provisions
Article 553
1. Animals, unless of negligible commercial value, born of
animals placed under the arrangements are considered to be non-Community goods and placed themselves under those arrangements.2001R0993 — EN — 04.06.2001 — 000.001 — 26
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2. The customs authorities shall ensure that the total period for
which the goods remain under the arrangements for the samepurpose and under the responsibility of the same holder does not
exceed 24 months, even where the arrangements were discharged by
entry for another suspensive arrangement and subsequently enteredagain for temporary importation.
However, at the holder's request, they may extend this period for the
time during which the goods are not used, in accordance with theconditions laid down by them.
3. For the purposes of Article 140(3) of the Code, exceptional
circumstances means any event as a result of which the goods must
be used for a further period in order to fulfil the purpose of the
temporary importation operation.
4. Goods placed under the arrangements must remain in the same
state.
Repairs and maintenance, including overhaul and adjustments or
measures to preserve the goods or to ensure their compliance withthe technical requirements for their use under the arrangements areadmissible.
Article 554
Temporary importation with total relief from import duties (here-
inafter: “total relief from import duties”) shall only be granted inaccordance with Articles 555 to 578.
Temporary importation with partial relief from import duties shall
not be granted for consumable goods.
Section 2
Conditionsfortotalrelief fromimportduties
Subsection 1
Meansoftransport
Article 555
1. For the purposes of this subsection:
(a) “commercial use” means the use of means of transport for the
transport of persons or of goods for remuneration or in the
framework of the economic activity of an enterprise;
(b) “private use” means the use other than commercial of a means
of transport;
(c) “internal traffic” means the carriage of persons or goods picked
up or loaded in the customs territory of the Community for
setting down or unloading at a place within that territory.
2. Means of transport include normal spare parts, accessories and
equipment accompanying them.
Article 556
Total relief from import duties shall be granted for pallets.The arrangements shall also be discharged when pallets of the same
type and substantially the same value are exported or re-exported.
Article 557
1. Total relief from import duties shall be granted for containers
where they have been durably marked in an appropriate and clearlyvisible place with the following information:
(a) the identity of the owner or operator shown by either his full
name or an established identification, symbols such as emblems
or flags being excluded;
(b) with the exception of swap bodies used for combined rail-road
transport, the identification marks and numbers of the container,given by the owner or operator; its tare weight, including all itspermanently fixed equipment;2001R0993 — EN — 04.06.2001 — 000.001 — 27
▼B
(c) with the exception of containers used for transport by air, the
country to which the container belongs, shown either in full orby means of the ISO alpha-2 country code provided for in
International Standards ISO 3166 or 6346 or by the distin-
guishing initials used to indicate the country of registration ofmotor vehicles in international road traffic, or in numbers, in thecase of swap bodies used for combined rail-road transport.
Where the application for authorisation is made in accordance with
the first subparagraph of Article 497(3)(c), the containers shall be
monitored by a person represented in the customs territory of theCommunity being able to communicate at all times their locationand particulars of entry and discharge.
2. Containers may be used in internal traffic before being re-
exported. However, they may be used only once during each stay in
a Member State, for transporting goods loaded and intended to be
unloaded within the territory of the same Member State, where thecontainers would otherwise have to make a journey unloaded withinthat territory.
3. Under the conditions of the Convention of Geneva of 21
January 1994 on Customs Treatment of Pool Containers used in
International Transport, as approved by Council Decision 95/137/
EC (*****), the customs authorities shall permit the arrangementsto be discharged where containers of the same type or the samevalue are exported or re-exported.
Article 558
1. Total relief from import duties shall be granted for means of
road, rail, air, sea and inland waterway transport where they:
(a) are registered outside the customs territory of the Community in
the name of a person established outside that territory; however,if the means of transport are not registered, the above condition
may be deemed to be met where they are owned by a person
established outside the customs territory of the Community;
(b) are used by a person established outside that territory, without
prejudice to Articles 559, 560 and 561; and
(c) in the case of commercial use and with the exception of means
of rail transport, are used exclusively for transport which beginsor ends outside the customs territory of the Community;
however, they may be used in internal traffic where the
provisions in force in the field of transport, in particular thoseconcerning admission and operations, so provide.
2. Where the means of transport referred to in paragraph 1 are
rehired by a professional hire service established in the customsterritory of the Community to a person established outside that
territory, they must be re-exported within eight days of entry into
force of the contract.
Article 559
Persons established in the customs territory of the Community shall
benefit from total relief from import duties where:
(a) means of rail transport are put at the disposal of such persons
under an agreement whereby each network may use the rollingstock of the other networks as its own;
(b) a trailer is coupled to a means of road transport registered in the
customs territory of the Community;
(c) means of transport are used in connection with an emergency
situation and their use does not exceed five days; or
(d) means of transport are used by a professional hire firm for the
purpose of re-exportation within a period not exceeding fivedays.2001R0993 — EN — 04.06.2001 — 000.001 — 28
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Article 560
1. Natural persons established in the customs territory of the
Community shall benefit from total relief from import duties wherethey privately use means of transport occasionally, on theinstructions of the registration holder, this holder being in the
customs territory at the time of use.
Such persons shall also benefit from total relief, for the private use
of means of transport hired under a written contract, occasionally:
(a) to return to their place of residence in the Community;
(b) to leave the Community; or
(c) where this is permitted on a general level by the customs
administrations concerned.
2. The means of transport shall be re-exported or returned to the
hire service established in the customs territory of the Communitywithin:
(a) five days of the entry into force of the contract in the case
mentioned in paragraph 1(a);
(b) eight days of the entry into force of the contract in the case
mentioned in paragraph 1(c).
The means of transport shall be re-exported within two days of the
entry into force of the contract in the case mentioned underparagraph 1(b).
Article 561
1. Total relief from import duties shall be granted where means
of transport are to be registered under a temporary series in thecustoms territory of the Community, with a view to re-exportation in
the name of one of the following persons:
(a) in the name of a person established outside that territory;
(b) in the name of a natural person established inside that territory
where the person concerned is preparing to transfer normalresidence to a place outside that territory.
In the case referred to in point (b), the means of transport must be
exported within three months of the date of registration.
2. Total relief from import duties shall be granted where means
of transport are used commercially or privately by a natural personestablished in the customs territory of the Community and employedby the owner of the means of transport established outside thatterritory or otherwise authorised by the owner.
Private use must have been provided for in the contract of
employment.
Customs authorities may restrict the temporary importation of
means of transport under this provision in the case of systematic use.
3. Total relief from import duties may in exceptional cases be
granted where means of transport are commercially used for a
limited period by persons established in the customs territory of theCommunity.
Article 562
Without prejudice to other special provisions, the periods for
discharge are the following:
(a) for means of rail transport: 12 months;
(b) for commercially used means of transport other than rail
transport: the time required for carrying out the transportoperations;2001R0993 — EN — 04.06.2001 — 000.001 — 29
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(c) for means of road transport privately used:
— by students: the period the student stays in the customs
territory of the Community for the sole purpose of pursuingtheir studies;
— by persons fulfilling assignments of a specified duration: the
period this person stays in the customs territory of theCommunity for the sole purpose of fulfilling their assign-ment;
— in other cases, including saddle or draught animals and the
vehicles drawn by them: six months;
(d) for privately used means of air transport: six months;
(e) for privately used means of sea and inland waterway transport:
18 months.
Subsection 2
Personal effects and goods for sports purposes imported bytravellers; welfare material forseafarers
Article 563
Total relief from import duties shall be granted where personal
effects reasonably required for the journey and goods for sports
purposes are imported by a traveller as defined in Article 236(A)(1).
Article 564
Total relief from import duties shall be granted for welfare materials
for seafarers in the following cases:
(a) where they are used on a vessel engaged in international
maritime traffic;
(b) where they are unloaded from such a vessel and temporarily
used ashore by the crew;
(c) where they are used by the crew of such a vessel in cultural or
social establishments managed by non-profit-making organisa-
tions or in places of worship where services for seafarers are
regularly held.
Subsection 3
Disaster relief material; medical, surgical and laboratory
equipment;animals;goodsforuseinfrontierzones
Article 565
Total relief from import duties shall be granted for disaster relief
material where it is used in connection with measures taken tocounter the effects of disasters or similar situations affecting the
customs territory of the Community and intended for state bodies or
bodies approved by the competent authorities.
Article 566
Total relief from import duties shall be granted where medical,
surgical and laboratory equipment is dispatched on loan at the
request of a hospital or other medical institution which has urgentneed of such equipment to make up for the inadequacy of its ownfacilities and where it is intended for diagnostic or therapeuticpurposes.
Article 567
Total relief from import duties shall be granted for animals owned
by a person established outside the customs territory of theCommunity.
It shall be granted for the following goods intended for activities in
keeping with the particularities of the frontier zone as defined by theprovisions in force:
(a) equipment owned by a person established in the frontier zone
adjacent to the frontier zone of temporary importation and usedby a person established in that adjacent frontier zone;2001R0993 — EN — 04.06.2001 — 000.001 — 30
▼B
(b) goods used for the building, repair or maintenance of
infrastructure in such a frontier zone under the responsibilityof public authorities.
Subsection 4
Sound, image or data carrying media, publicity material;professional equipment; pedagogic material and scientificequipment
Article 568
Total relief from import duties shall be granted for goods:
(a) carrying sound, image or data processing information for the
purpose of presentation prior to commercialisation, or free ofcharge, or for provision with a sound track, dubbing or copying;or
(b) exclusively used for publicity purposes.
Article 569
1. Total relief from import duties shall be granted where
professional equipment is:
(a) owned by a person established outside the customs territory of
the Community;
(b) imported either by a person established outside the customs
territory of the Community or by an employee of the owner, the
employee may be established in the customs territory of theCommunity; and
(c) used by the importer or under their supervision, except in cases
of audiovisual co-productions.
2. Total relief shall not be granted where equipment is to be used
for the industrial manufacture or packaging of goods or, except inthe case of hand tools, for the exploitation of natural resources, forthe construction, repair or maintenance of buildings or for earthmoving and like projects.
Article 570
Total relief from import duties shall be granted where pedagogic
material and scientific equipment are:
(a) owned by a person established outside the customs territory of
the Community;
(b) imported by public or private scientific, teaching or vocational
training establishments which are essentially non-profit makingand exclusively used in teaching, vocational training orscientific research under their responsibility;
(c) imported in reasonable numbers, having regard to the purpose of
the importation; and
(d) not used for purely commercial purposes.
Subsection 5
Packings; moulds, dies, blocks, drawings, sketches, measuring,
checking and testing instruments and other similar articles;specialtoolsandinstruments;goodstocarryouttestsorsubject
totests;samples;replacement meansofproduction
Article 571
Total relief from import duties shall be granted where packings:
(a) if imported filled, are intended for re-exportation whether empty
or filled;
(b) if imported empty, are intended for re-exportation filled.Packings are not to be used in internal traffic, except with a view to
the export of goods. In the case of packings imported filled, thisshall apply only from the time that they are emptied of theircontents.2001R0993 — EN — 04.06.2001 — 000.001 — 31
▼B
Article 572
1. Total relief from import duties shall be granted where moulds,
dies, blocks, drawings, sketches, measuring, checking and testinginstruments and other similar articles are:
(a) owned by a person established outside the customs territory of
the Community; and
(b) used in manufacturing by a person established in the customs
territory of the Community and at least 75 % of the productionresulting from their use is exported.
2. Total relief from import duties shall be granted for special
tools and instruments where the goods are:
(a) owned by a person established outside the customs territory of
the Community; and
(b) made available free of charge to a person established in the
customs territory of the Community for the manufacture ofgoods which are to be exported in their entirety.
Article 573
Total relief from import duties shall be granted for the following
goods:
(a) goods subjected to tests, experiments or demonstrations;
(b) goods imported, subject to satisfactory acceptance tests in
connection with a sales contract containing the provisions of thesatisfactory acceptance tests and subjected to those tests;
(c) goods used to carry out tests, experiments or demonstrations
without financial gain.
For the goods referred to in point (b), the period for discharge is six
months.
Article 574
Total relief from import duties shall be granted where samples are
imported in reasonable quantities and solely used for being shown ordemonstrated in the customs territory of the Community.
Article 575
Total relief from import duties shall be granted where replacement
means of production are temporarily made available to a customerby a supplier or repairer, pending the delivery or repair of similargoods.
The period for discharge is six months.
Subsection 6
Goodsforeventsorforsale
Article 576
1. Total relief from import duties shall be granted for goods to be
exhibited or used at a public event not purely organised for thecommercial sale of the goods, or obtained at such events from goodsplaced under the arrangements.
In exceptional cases, the competent customs authorities may
authorise the arrangements for other events.
2. Total relief from import duties shall be granted for goods for
approval where they cannot be imported as samples and the
consignor for his part wishes to sell the goods and the consignee
may decide to purchase them after inspection.
The period for discharge is two months.3. Total relief from import duties shall be granted for the
following:
(a) works of art, collectors' items and antiques as defined in “Annex
I” of Directive 77/388/EEC, imported for the purposes ofexhibition, with a view to possible sale;2001R0993 — EN — 04.06.2001 — 000.001 — 32
▼B
(b) goods other than newly manufactured ones imported with a
view to their sale by auction.
Subsection 7
Spareparts,accessories andequipment;othergoods
Article 577
Total relief from import duties shall be granted where spare parts,
accessories and equipment are used for repair and maintenance,including overhaul, adjustments and preservation of goods enteredfor the arrangements.
Article 578
Total relief from import duties may be granted where goods other
than those listed in Articles 556 to 577 or not complying with theconditions of these Articles, are imported:
(a) occasionally and for a period not exceeding three months; or
(b) in particular situations having no economic effect.
Section 3
Provisionsconcerningtheoperationofthearrangements
Article 579
Where personal effects, goods imported for sports purposes or
means of transport are declared orally or by any other act for entry
of the arrangements, customs authorities may require a written
declaration when a high amount of import duties is at stake or aserious risk of non-compliance with obligations of the arrangementsexists.
Article 580
1. Declarations for entry for the arrangements using ATA/CPD
carnets shall be accepted if they are issued in a participating countryand endorsed and guaranteed by an association forming part of aninternational guarantee chain.
Unless otherwise provided for by bilateral or multilateral agree-
ments, “participating country” means a contracting party to the ATAConvention, or to the Istanbul Convention having accepted the
Customs Cooperation Council recommendations of 25 June 1992
concerning acceptance of the ATA Carnet and the CPD Carnet forthe temporary admission procedure.
2. Paragraph 1 shall apply only if the ATA/CPD carnets:
(a) relate to goods and uses covered by those Conventions or
agreements;
(b) are certified by the customs authorities in the appropriate section
of the cover page; and
(c) are valid throughout the customs territory of the Community.
The ATA/CPD carnet shall be presented at the office of entry into
the customs territory of the Community, except where this office is
unable to check the fulfilment of the conditions for the procedure.
3. Articles 454, 455 and 458 to 461 apply mutatis mutandis for
goods placed under the arrangements and covered by ATA carnets.
Article 581
1. Without prejudice to the special guarantee systems for ATA/
CPD carnets, entry for the arrangements by written declaration shallbe subject to the provision of security, except in the cases referred to
in Annex 77.
2. In order to facilitate control of the arrangements, the customs
authorities may require records to be kept.2001R0993 — EN — 04.06.2001 — 000.001 — 33
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Article 582
1. Where goods placed under the arrangements in accordance
with Article 576 are discharged by their entry for free circulation,the amount of the debt shall be determined on the basis of theelements of assessment appropriate to these goods at the moment of
acceptance of the declaration for free circulation.
Where goods placed under the arrangements in accordance with
Article 576 are put on the market, they shall be considered aspresented to customs when they are declared for release for free
circulation before the end of the period for discharge.
2. For the purposes of discharging the arrangements in respect of
goods referred to in Article 576(1), their consumption, destructionor distribution free of charge to the public at the event shall be
considered as re-exportation, provided their quantity corresponds to
the nature of the event, the number of visitors and the extent of theholder's participation therein.
The first subparagraph shall not apply to alcoholic beverages,
tobacco goods or fuels.
Article 583
Where the goods placed under the arrangements are entered for one
of the suspensive arrangements or introduced in a free zone ofcontrol type I within the meaning of Article 799 or in a freewarehouse or placed in a free zone of control type II within themeaning of Article 799, enabling temporary importation to be
discharged, the documents other than ATA/CPD carnets or records
used for the said customs-approved treatment or use or anydocument replacing them shall contain one of the followingindications:
— Mercancías IT,
— MI-varer,— VV-Waren,—Εµπορεύµατα ΠΕ,
—ΤA goods,
— Marchandises ΑΤ,
— Merci ΑΤ,
— TI-goederen,— Mercadorias IT,— VM-tavaroita,
— TI-varor.
Article 584
For means of rail transport used jointly under an agreement, the
arrangements shall also be discharged when means of rail transportof the same type or the same value as those which were put at thedisposal of a person established in the customs territory of theCommunity are exported or re-exported.
CHAPTER 6
Outward processing
Section 1
Additionalconditionsconcerningthegrantingoftheauthorisa-
tion
Article 585
1. Except where indications to the contrary exist, the essential
interests of Community processors shall be deemed not to be
seriously harmed.
2. Where an application for authorisation is made by a person
who exports the temporary export goods without arranging for theprocessing operations, the customs authorities shall conduct a priorexamination of the conditions set out in Article 147(2) of the Code2001R0993 — EN — 04.06.2001 — 000.001 — 34
▼B
on the basis of supporting documents. Articles 503 and 504 shall
apply mutatis mutandis .
Article 586
1. The authorisation shall specify the means and methods to
establish that the compensating products have resulted fromprocessing of the temporary export goods or to verify that the
conditions for using the standard exchange system are met.
Such means and methods may include the use of the information
document set out in Annex 104 and the examination of the records.
2. Where the nature of the processing operations does not allow it
to be established that the compensating products have resulted fromthe temporary export goods, the authorisation may nevertheless be
granted in duly justified cases, provided the applicant can offer
sufficient guarantees that the goods used in the processingoperations share the same eight-digit CN code, the same commercialquality and the same technical characteristics as the temporaryexport goods. The authorisation shall lay down the conditions for
using the arrangements.
Article 587
Where the arrangements are requested for repair, the temporary
export goods must be capable of being repaired and the
arrangements shall not be used to improve the technical perfor-
mance of the goods.
Section 2
Provisionsconcerningtheoperationofthearrangements
Article 588
1. The authorisation shall specify the period for discharge. Where
the circumstances so warrant, this period may be extended even
when that originally set has expired.
2. Article 157(2) of the Code applies, even after the original
period has expired.
Article 589
1. The declaration entering the temporary export goods for the
arrangements shall be made in accordance with the provisions laiddown for exportation.
2. In the case of prior importation, the documents accompanying
the declaration for free circulation shall include a copy of the
authorisation unless such authorisation is applied for in accordance
with Article 497(3)(d). Article 220(3) applies mutatis mutandis .
Section 3
Provisionsconcerningthecalculationofthedutyrelief
Article 590
1. For the calculation of the amount to be deducted, no account
shall be taken of anti-dumping duties and countervailing duties.
Secondary compensating products that constitute waste scrap,
residues, offcuts and remainders shall be deemed to be included.
2. In determining the value of the temporary export goods in
accordance with one of the methods referred to in the secondsubparagraph of Article 151(2) of the Code, the loading, transport,and insurance costs for the temporary export goods to the place
where the processing operation or the last such operation took place
shall not be included in:
(a) the value of the temporary export goods which is taken into
account when determining the customs value of the compen-sating products in accordance with Article 32(1)(b)(i) of theCode; or2001R0993 — EN — 04.06.2001 — 000.001 — 35
▼B
(b) the processing costs, where the value of the temporary export
goods cannot be determined in accordance with Article32(1)(b)(i) of the Code.
The loading, transport and insurance costs for the compensating
products from the place where the processing operation or the lastprocessing operation took place to the place of their entry into thecustoms territory of the Community shall be included in theprocessing costs.
Loading, transport and insurance costs shall include:
(a) commissions and brokerage, except buying commissions;
(b) the cost of containers not integral to the temporary export goods;
(c) the cost of packing, including labour and materials;
(d) handling costs incurred in connection with transport of the
goods.
Article 591
Partial relief from import duties by taking the cost of the processing
operation as the basis of the value for duty shall be granted onrequest.
With the exception of goods of a non-commercial nature, ►
C2the
first subparagraph ◄shall not apply where the temporary export
goods which are not of Community origin within the meaning ofTitle II, Chapter 2, Section 1, of the Code have been released for
free circulation at a zero duty rate.
Articles 29 to 35 of the Code shall apply mutatis mutandis to the
processing costs which shall not take into account the temporary
export goods.
Article 592
In the case of undertakings frequently carrying out processing
operations under an authorisation not covering repair, the customsauthorities may, on request of the holder, set an average rate of dutyapplicable to all those operations (aggregated discharge).
This rate shall be determined for each period not exceeding twelve
months and shall apply provisionally for compensating products
released for free circulation during that period. At the end of eachperiod, the customs authorities shall make a final calculation and,where appropriate, apply the provisions of Article 220(1) or Article236 of the Code.
(*) OJ L 160, 26.6.1999, p. 48.(**) OJ L 62, 7.3.1980, p. 5.(***) OJ L 102, 17.4.1999, p. 11.
(****) OJ L 318, 20.12.1993, p. 18.
(*****) OJ L 91, 22.4.1995, p. 45.’
29. Chapter 1 (Articles 799 to 840) of Title V of Part II is replaced by
the following:2001R0993 — EN — 04.06.2001 — 000.001 — 36
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▼C2
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‘CHAPTER I
Free zones and free warehouses
Section 1
ProvisionscommontoSections2and3
Subsection1
Definitions and general provisions
Article 799
For the purposes of this Chapter:
(a) “control type I” means controls principally based on the
existence of a fence;
(b) “control type II” means controls principally based on the
formalities carried out in accordance with the requirements ofthe customs warehousing procedure;
(c) “operator” means any person carrying on an activity involving
the storage, working, processing, sale or purchase of goods in afree zone or a free warehouse.
Article 800
Any person may apply to the customs authorities designated by the
Member States for a part of the customs territory of the Communityto be designated a free zone or for a free warehouse to be set up.
Article 801
1. The application for an authorisation to build in a free zone
shall be made in writing.
2. The application referred to in paragraph 1 shall specify the
activity for which the building will be used and give any otherinformation that will enable the customs authorities designated bythe Member States to evaluate the grounds for granting theauthorisation.
3. The competent customs authorities shall grant authorisation in
cases where the application of customs rules would not be impeded.
4. Paragraphs 1, 2 and 3 shall also apply where a building in a
free zone or a building constituting a free warehouse is converted.
Article 802
The customs authorities of the Member States shall communicate
the following information to the Commission:
(a) the free zones in existence and in operation in the Community
according to the classification under Article 799;
(b) the designated customs authorities to which the application
referred to in Article 804 must be presented.
The Commission shall publish the information referred to in (a) and
(b) in the Official Journal of the European Communities , C series.
Subsection2
Approval of the stock records
Article 803
1. The carrying on of activities by an operator shall be subject to
the approval by the customs authorities of the stock records referred
to:
— in Article 176 of the Code in the case of a free zone of control
type I or a free warehouse;
— in Article 105 of the Code in the case of a free zone of control
type II.
2. The approval shall be issued in writing. It shall be accorded
only to persons offering all the necessary guarantees concerning theapplication of the provisions on free zones or free warehouses.2001R0993 — EN — 04.06.2001 — 000.001 — 37
▼B
Article 804
1. The application for approval of the stock records shall be
submitted in writing to the customs authorities designated by theMember State where the free zone or free warehouse is located.
2. The application referred to in paragraph 1 shall specify which
activities are envisaged, this information being considered as thenotification referred to in Article 172(1) of the Code. It shall includethe following:
(a) a detailed description of the stock records kept or to be kept;
(b) the nature and customs status of the goods to which these
activities relate;
(c) where applicable, the customs procedure under which the
activities are to be carried out;
(d) any other information needed by the customs authorities in order
to ensure the proper application of the provisions.
Section 2
ProvisionsapplicabletofreezonesofcontroltypeIandtofree
warehouses
Subsection1
Controls
Article 805
The fence enclosing free zones shall be such as to facilitate
supervision by the customs authorities outside the free zone andprevent any goods being removed irregularly from the free zone.
►
C2The first subparagraph ◄shall also apply mutatis mutandis
to free warehouses.
The area immediately outside the fence shall be such as to permit
adequate supervision by the customs authorities. Access to the said
area shall require the consent of the said authorities.
Article 806
The stock records to be kept for the free zone or free warehouse
shall include in particular:
(a) particulars of marks, identifying numbers, number and kind of
packages, the quantity and usual commercial description of the
goods and, where relevant, the identification marks of thecontainer;
(b) information enabling the goods to be monitored at any time, in
particular their location, the customs-approved treatment or useassigned to them after storage in the free zone or free warehouseor their re-entry into another part of the customs territory of theCommunity;
(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 inArticle 812;
(e) particulars of usual forms of handling;
(f) as the case may be, one of the indications referred to in Articles
549, 550 or 583;
(g) particulars concerning goods which would not be subject upon
release for free circulation or temporary importation to importduties or commercial policy measures, the use or destination ofwhich must be checked.
The customs authorities may waive the requirement for some of this
information where supervision or control of the free zone or the freewarehouse is not affected.2001R0993 — EN — 04.06.2001 — 000.001 — 38
▼B
Where records have to be kept for the purposes of a customs
procedure, the information contained in those records need notappear in the stock records.
Article 807
The inward processing or processing under customs control
procedures shall be discharged in respect of the compensating
products, processed products or goods in the unaltered state situated
in a free zone or free warehouse by entry in the stock records of thefree zone or free warehouse. Reference particulars of such entryshall be recorded in the records for inward processing or processingunder customs control, as the case may be.
Subsection2
Other provisions concerning the operation of free zone of
control type I and free warehouses
Article 808
Commercial policy measures provided for in Community acts shall
be applicable to non-Community goods placed in a free zone or free
warehouse only to the extent that they refer to the entry of goods
into the customs territory of the Community.
Article 809
Where the elements for assessment of the customs debt to be taken
into consideration are those applicable before the goods haveundergone usual forms of handling referred to in Annex 72, anInformation Sheet INF8 may be issued in accordance with Article523.
Article 810
A victualling warehouse may be set up in a free zone or a free
warehouse in accordance with Article 40 of Regulation (EC) No800/1999.
Article 811
In the case of the re-exportation of non-Community goods which are
not unloaded or which are transhipped, the notification referred to in
Article 182(3) of the Code shall not be required.
Article 812
Where the customs authorities certify the Community or non-
Community status of the goods, in accordance with Article 170(4)
of the Code, they shall use a form conforming to the model andprovisions in Annex 109.
The operator shall certify the Community status of the goods by
means of that form where non-Community goods are declared forrelease for free circulation in accordance with Article 173(a) of the
Code, including where discharging the inward processing or
processing under customs control procedures.
Section 3
Provisionsapplicabletofree zonesofcontroltypeII
Article 813
Without prejudice to the provisions in section 1 and in Article 814,
the provisions laid down for the customs warehouse arrangements
shall be applicable to the free zone of control type II.
Article 814
Where non-Community goods which are not unloaded or which are
only transhipped are placed under the free zone using the local
clearance procedure and re-exported later using the same procedure,the customs authorities may relieve the operator from the obligationto inform the competent customs office of each arrival or departureof such goods. In this case, the control measures shall take accountof the special nature of the situation.2001R0993 — EN — 04.06.2001 — 000.001 — 39
▼B
The short-term storage of goods in connection with such tranship-
ment shall be considered to be an integral part of the transhipment.’
30. Article 859 is amended as follows:
(a) point 6 is replaced by the following:
‘6. In the case of goods in temporary storage or entered for a
customs procedure, removal of the goods from the customsterritory of the Community or their introduction into a freezone of control type I within the meaning of Article 799 or
into a free warehouse without completion of the necessary
formalities;’
(b) point 9 is replaced by the following:
‘9. in the framework of inward processing and processing under
customs control, exceeding the time-limit allowed forsubmission of the bill of discharge, provided the limit
would have been extended had an extension been applied for
in time;’
(c) the following point 10 is added:
‘10. exceeding the time-limit allowed for temporary removal
from a customs warehouse, provided the limit would havebeen extended had an extension been applied for in time.’
31. In Annex 10, the following is added:
‘6309 Worn clothing and
other worn articlesCollection and packing for ship-
ment’
32. In Annex 37, the following paragraph is added to Title
I(B)(2)(f)(aa):
‘Where an authorisation for a type E warehouse provides for the
procedures laid down for a type D to be applied, boxes 33 and 47
shall also be required.’
33. Annex 37a is amended in accordance with Annex I to this
Regulation.
34. Annex 38 is amended in accordance with Annex II to this
Regulation.
35. Annex 45a is amended in accordance with Annex III to this
Regulation.
36. Annex 47a is amended in accordance with Annex IV to this
Regulation.
37. Annexes 67 to 103 are replaced by the text (Annexes 67 to 77)
shown in Annex V to this Regulation.
38. Annexes 105, 106 and 107 are deleted.
Article 2
1. This Regulation shall enter into force on the seventh day following
that of its publication in the Official Journal of the European
Communities .
2. Points 1 to 30 and 32 to 38 of Article 1 shall apply from 1 July
2001.
3. Each authorisation granting the status of authorised consignee shall
comply with Article 408a of Regulation (EEC) No 2454/93 by a datedecided by the customs authorities, and at the latest by 31 March 2004.
Before 1 January 2004, the Commission shall evaluate the implementa-
tion of Article 408a of Regulation (EEC) No 2454/93 in relation to
Articles 367 to 371 of that Regulation. The evaluation will be based on areport drawn up from contributions of the Member States. TheCommission may decide on this basis and in accordance with thecommittee procedure if and subject to what conditions a deferral of thedate mentioned in first subparagraph is necessary.2001R0993 — EN — 04.06.2001 — 000.001 — 40
▼B
This Regulation shall be binding in its entirety and directly applicable in
all Member States.2001R0993 — EN — 04.06.2001 — 000.001 — 41
▼B
ANNEX I
Annex 37a, Title II, paragraph B, is amended as follows:
1. In the data group ‘Guarantee Reference’ under attribute GRN, at the end of the
explanatory text, the following is inserted:
‘The “Guarantee Reference” number (GRN) is allocated by the office of
guarantee to identify each single guarantee and it is structured as follows:
Field Content Field type Examples
1 Last two digits of the year at which the
guarantee was accepted (YY)Numeric 2 97
2 Identifier of the country where the
guarantee is lodged (ISO alpha 2 country
code)Alphabetic 2 IT
3 Unique identifier for the acceptance
given by the office of guarantee per
year and countryAlphanumeric 12 1234AB788966
4 Check digit Alphanumeric 1 8
5 Identifier of the individual guarantee by
means of voucher (1 letter + 6 digits) or
NULL for other guarantee typesAlphanumeric 7 A001017
Field 1 and 2 as explained above.
Field 3 has to be filled with a unique identifier per year and country for the
acceptance of the guarantee given by the office of guarantee. National
administrations which want to have the Customs Office Reference Number of
the office of guarantee included in the GRN, could use up to the first six
characters to insert the national number of the office of guarantee.
Field 4 has to be filled with a value that is a check digit for the fields 1 to 3 of
the GRN. This field allows to detect an error when capturing the first four
fields of the GRN.
Field 5 is only used when the GRN is related to an individual guarantee by
means of vouchers registered in the computerised transit system. In that case,
this field has to be filled with the identifier of the voucher.’
2. The explanatory text of the data group ‘Guarantee Reference’ is replaced by
the following:
‘Number: 99
The data group shall be used if the attribute “Guarantee type” contains the
code “0”, “1”, “2”, “4” or “9”.’
3. The explanatory text of the data attribute ‘GRN’ is replaced by the following:
‘Type/length: an24
The attribute shall be used to insert the guarantee reference number (GRN) if
the attribute “Guarantee type” contains the code contains the code “0”, “1”,
“2”, “4” or “9”. In this case the attribute “Other guarantee reference” can not
be used.’
4. The explanatory text of the data attribute ‘Other guarantee reference’ is
replaced by the following:
‘Type/length: an ..35
This attribute shall be used if the attribute “Guarantee type” contains other
codes than “0”, “1”, “2”, “4” or “9”. In this case the attribute “GRN” can not
be used.’
5. Under the data group ‘Guarantee Reference’ the explanatory text under the
attribute ‘Access code’ is replaced by the following:
‘Type/length: an4
The attribute shall be used when the attribute “GRN” is used, otherwise this
attribute is optional for the Member States. Depending on the type of
guarantee, it is issued by the office of guarantee, the guarantor or the principal
and used to secure a specific guarantee.’2001R0993 — EN — 04.06.2001 — 000.001 — 42
▼B
ANNEX II
Annex 38, box 52, is amended as follows:
Under ‘other entries’ for code 2 the following is inserted:
‘— reference for the guarantee undertaking
— office of guarantee’2001R0993 — EN — 04.06.2001 — 000.001 — 43
▼B
ANNEX III
In subparagraph 1 of Annex 45a, Chapter II, paragraph A, the following last
sentence is inserted:
‘The “MRN” shall also be printed in bar code mode using the standard “code
128”, character set “B”.’2001R0993 — EN — 04.06.2001 — 000.001 — 44
▼B
ANNEX IV
The second indent of Annex 47a, point 3 is replaced by the following:
‘— except where guarantee data is exchanged between the office of guarantee
and the office of departure using information technology and computer
networks, this individual guarantee may be used only at the office of
departure identified in the guarantee document;’2001R0993 — EN — 04.06.2001 — 000.001 — 45
▼B
ANNEX V
‘ANNEX 67
APPLICATIONANDAUTHORISATIONFORMS
(Articles 292,293,497and505)
GENERAL REMARKS
1. The layout of the models is not binding; e.g. instead of boxes the Member
States may provide for forms with a line structure or if required the space of
the boxes may be extended.
However the order numbers and the appropriate text are obligatory.
2. The Member States may provide for boxes or lines for national purposes.
These boxes or lines shall be indicated by an order number plus a capital letter
(e.g. 5A).
3. In principle boxes with a bold order number must be completed. The
explanatory note refers to exceptions. The customs administrations may
provide for the completion of box 5 as mandatory only where a single
authorisation is applied for.
4. The Appendix of the notes shall contain the IPR economic-condition-codes
according to Annex 70.2001R0993 — EN — 04.06.2001 — 000.001 — 46
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 47
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 48
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 49
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 50
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 51
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 52
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 53
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 54
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 55
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 56
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 57
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 58
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 59
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 60
▼B
Appendix
(IPReconomic conditioncodesaccordingtoAnnex70)2001R0993 — EN — 04.06.2001 — 000.001 — 61
▼B
ANNEX 68
TRANSFER OF GOODS OR PRODUCTS COVERED BY THE
ARRANGEMENTSFROMONEHOLDERTOANOTHER
(Article 513)
A.Normalprocedure(threeSADcopies)
1. Where goods or products are transferred from one holder to another
without discharge of the arrangements, a form corresponding to the model
drawn up in accordance with Articles 205 to 215 shall be completed on
copies 1, 4 and an additional identical copy to copy 1.
2. Before a transfer takes place, the supervising office dealing with the first
holder shall be notified of the proposed transfer, in a manner which that
office shall determine, in order to enable the performance of any checks
considered necessary.
3. Additional copy 1 shall be retained by the first holder (the sender of the
goods or products), and copy 1 forwarded to his supervising office.
4. Copy 4 shall accompany the goods or products and be retained by the
second holder.
5. The supervising office of the first holder shall forward copy 1 to the
supervising office of the second holder.
6. The second holder shall issue the first holder a receipt for the transferred
goods or products specifying the date of their entry into the records
(acceptance of the written customs declaration in the case of temporary
importation) which the latter shall retain.
B.Simplifiedprocedures:
I.Using two SAD copies:
1. Where goods or products are transferred from one holder to another
without discharge of the arrangements only copies 1 and 4 of the
document referred to in paragraph 1 of Part A shall be completed.
2. Before the goods or products are transferred, the supervising offices
shall be informed of the intended transfer in the manner which they
shall stipulate, to enable them to carry out any controls they consider
necessary.
3. The first holder (the sender of the goods or products) shall retain copy
1.
4. Copy 4 may accompany the goods or products and be retained by the
second holder.
5. Paragraph 6 of Part A shall apply.
II.Using other methods instead ofthe SAD where the necessary inf ormation
is provided:
— data processing,
— commercial or administrative documents, or— any other document.2001R0993 — EN — 04.06.2001 — 000.001 — 62
▼B
Appendix
Where the SAD copies are used, the boxes indicated must contain the following
information:
2.Consignor: give the name and address of the first holder, the name and
address of his supervising office, followed by the authorisation number and
the issuing customs authority.
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 of the second holder, the name and address of his
supervising office and the address where the goods or products are to be
stored, used or processed followed by the authorisation number and the
issuing customs authority.
15.Dispatching country: indicate the Member State from which the goods are
dispatched.
31.Packages and description ofgoods; marks and numbers — container No(s)
— number and kind: enter the marks, (identifying) numbers, number and kind
of packages or, in the case of unpacked 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 customs authorities may
stipulate that nothing should be entered in this box.
33.Commodity code: enter the CN code for the item in question (1).
35.Gross mass: where necessary, state the gross mass in kilograms of the goods
described in the corresponding box 31. The gross mass is the aggregate mass
of the goods with all their packing, excluding containers and other transport
equipment.
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 all
packaging.
41.Supplementary units: where necessary, indicate the quantity in the units laid
down in the Combined Nomenclature.
44.Additional information; documents produced, certificates and authorisation:
enter the date of the first entry into the arrangements and “Transfer” in
capital letters followed by, as appropriate:
— “CW” —
— “IP/S” —— “PCC” —— “TI” —.
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, the
words “Commercial Policy” should be added to this entry.
47.Calculation oftaxes: enter the tax base (value, weight or other).
54.Place and date; signature and name ofthe declarant or his representative:
enter the original hand-written signature of the person indicated in box 2
followed by his name. Where the person concerned is a legal person, the2001R0993 — EN — 04.06.2001 — 000.001 — 63
(1) Box not mandatory in the case of the customs warehousing arrangements.
▼B
person signing the form should state his capacity after his signature and
name.2001R0993 — EN — 04.06.2001 — 000.001 — 64
ANNEX 69
STANDARDRATESOFYIELD
(Article 517(3))
General remark:
The standard rates of yield shall apply only to import goods of sound, genuine and merchantable quality which conform to any standard quality laid down in
Community legislation and on condition that the compensating products are not obtained by special processing methods in order to meet specific quali ty
requirements.
Import goods
Numerical
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 ex 0408 99 80 (a) Eggs, not in shell, liquid or frozen 86,00
ex 0511 99 90 (b) Shells 12,00
2 0408 19 81
ex 0408 19 89(a) Egg yolks, liquid or frozen 33,00
ex 3502 19 90 (b) Egg albumin, liquid or frozen 53,00
ex 0511 99 90 (c) Shells 12,00
3 0408 91 80 (a) Eggs, not in shell, dried 22,10
ex 0511 99 90 (b) Shells 12,00
4 0408 11 80 (a) Egg yolks, dried 15,40
ex 3502 11 90 (b) Egg albumin, dried (in crystals) 7,40
ex 0511 99 90 (c) Shells 12,00
5 0408 11 80 (a) Egg yolks, dried 15,40
ex 3502 11 90 (b) Egg albumin, dried (in another form) 6,50
ex 0511 99 90 (c) Shells 12,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 65
(1) (2) (3) (4) (5)
ex 0408 99 80 Eggs, not in shell, liquid or
frozen6 0408 91 80 Eggs, not in shell, dried 25,70
0408 19 81
and
ex 0408 19 89Egg yolks, liquid or frozen 7 0408 11 80 Egg yolks, dried 46,60
ex 1001 90 99 Common wheat 8 ex 1101 00 15
(100)(a) Common wheat flour having by weight on the
dry product an ash content not exceeding 0,60 % 73,00
ex 2302 30 10 (b) Bran 22,50
ex 2302 30 90 (c) Sharps 2,50
9 ex 1101 00 15
(130)(a) Common wheat flour having by weight on the
dry product an ash content exceeding 0,60 % 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 exceeding 0,90 % but not
exceeding 1,10 % 84,75
ex 2302 30 10 (b) Bran 13,25
11 1101 00 15
(170)(a) Common wheat flour having by weight on the
dry product an ash content exceeding 1,10 % but not
exceeding 1,65 % 91,75
ex 2302 30 10 (b) Bran 6,25
12 1101 00 15
(180)Common wheat flour having by weight on the dry
product an ash content exceeding 1,65 % but not
exceeding 1,90 % 98,03
13 1104 29 11 Hulled wheat (shelled or husked) whether or not
sliced or kibbled (3) (*)
14 1107 10 11 (a) Malt, unroasted, obtained from wheat, in the form
of flour (*)
ex 1001 90 99 (b) Not-germinated common wheat 1,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 66▼C1
▼B
(1) (2) (3) (4) (5)
ex 2302 30 10 (c) Bran 19,00
ex 2302 30
or
ex 2303 30 00(d) Rootlets 3,50
15 1107 10 19 (a) Malt, unroasted, obtained from wheat, in a form
other than of flour (*)
ex 1001 90 99 (b) Not-germinated common wheat 1,00ex 2302 30
or
ex 2303 30 00(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 ex 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 weight 17,00
1101 00 11 (c) Flour 8,00
ex 2302 30 10 (d) Bran 20,00
18 ex 1103 11 10 (a) Cereal groats and cereal meal with an ash
content, referred to dry matter, of less than 0,95 %
by weight 60,00
1101 00 11 (b) Flour 15,00
ex 2302 30 10 (c) Bran 20,00
19 ex 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 weight 67,00
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 67
(1) (2) (3) (4) (5)
20 ex 1103 11 10 (a) Cereal groats and cereal meal with an ash
content, referred to dry matter, of 1,30 % or more by
weight 75,00
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 in the dry matter
not exceeding 0,95 % by weight 62,50
1101 00 11 (b) Flour 13,70
ex 2302 30 10 (b) 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 not exceeding 1,10 % by
weight 66,67
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 in the dry matter
of more than 1,10 % but not exceeding 1,30 % by
weight 71,43
1101 00 11 (b) Flour 3,92
ex 2302 30 10 (c) Bran 19,64
24 ex 1902 19 10 (a) Pasta, containing eggs and no common wheat
flour or meal, with an ash content, in the dry matter,
of more than 1,30 % by weight 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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 68
(1) (2) (3) (4) (5)
26 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat
flour or meal, with an ash content, in the dry matter
of more than 0,95 % but not exceeding 1,10 % by
weight (5)(5)
1101 00 11 (b) Flour 8,00
ex 2302 30 10 (c) Bran 20,00
27 ex 1902 11 00 (a) Pasta, containing eggs but no common wheat
flour or meal, with an ash content, in the dry matter,
of more than 1,10 % but not exceeding 1,30 % by
weight (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, in the dry matter
of 1,30 % or more by weight (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 weight and of a crude
fibre content, referred to dry matter, not exceeding
0,9 % by weight 66,67
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 weight (*)
1102 90 10 (b) Barley flour 2,00
ex 2302 40 10 (c) Bran 10,00ex 2302 40 90 (d) Sharps 21,50▼B2001R0993 — EN — 04.06.2001 — 000.001 — 69
(1) (2) (3) (4) (5)
31 ex 1104 21 10
(100)(a) Hulled (shelled or husked) barley, of an ash
content, referred to dry matter, not exceeding 1 % by
weight and of a crude fibre content, referred to dry
matter, not exceeding 0,9 % by weight (3) (*)
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, not exceeding 1 % by
weight and of a crude fibre content, referred to dry
matter, not exceeding 0,9 % by weight (“Grütze” or
“Grutten”) (3) (*)
ex 2302 40 10 (b) Bran 10,00
ex 2302 40 90 (c) Sharps 21,50
33 ex 1104 21 50
(100)(a) Pearled barley (6), of an ash content, referred to
dry matter, not exceeding 1 % by weight (without
talc), first category 50,00
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 category (*)
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 dry matter, not exceeding
0,9 % by weight 66,67
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 (*)
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40 10 (c) Bran 19,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 70
(1) (2) (3) (4) (5)
ex 2302 40
or
ex 2303 30 00(d) Rootlets 3,50
37 ex 1107 10 99 (a) Barley malt, unroasted (*)
ex 1003 00 90 (b) Barley, not germinated 1,00
ex 2302 40
or
ex 2303 30 00(c) Rootlets 3,50
38 1107 20 00 (a) Malt, roasted (*)
ex 1003 00 90 (b) Barley, not germinated 1,00ex 2302 40
or
ex 2303 30 00(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 a crude
fibre content, referred to dry matter, not exceeding
1,8 % by weight, of a moisture content not exceeding
11 % by weight and of which the peroxydase is
virtually inactivated 55,56
ex 2302 40 10 (b) Bran 33,00ex 2302 40 90 (c) Sharps 7,50
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 not exceeding 0,1 % by weight, of
a moisture content not exceeding 11 % by weight
and of which the peroxydase is virtually inactivated (*)
ex 1102 90 30 (b) Flour 2,00ex 2302 40 10 (c) Bran 33,00
ex 2302 40 90 (d) Sharps 7,50
41 ex 1104 22 98 Clipped oats 98,04▼B2001R0993 — EN — 04.06.2001 — 000.001 — 71
(1) (2) (3) (4) (5)
42 ex 1104 22 20
(100)(a) Hulled (shelled or husked) oats, of an ash
content, referred to dry matter, not exceeding 2,3 %
by weight, of a tegument content not exceeding 0,5 %
by weight, of a moisture content not exceeding 11 %
by weight and of which the peroxydase is virtually
inactivated (3) (*)
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 exceeding 2,3 %
by weight, of a tegument content not exceeding 0,1 %
by weight of a moisture content not exceeding 11 %
by weight and of which the peroxydase is virtually
inactivated (“Grütze” or “Grutten”) (3) (*)
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 which the peroxydase is virtually inactivated 50,00
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 % but not exceeding
1,5 % by weight, of a moisture content not exceeding
12 % by weight and of which the peroxydase is
virtually inactivated 62,50
ex 2302 40 10 (b) Bran 33,00
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 weight and of a crude
fibre content, referred to dry matter, not exceeding
0,8 % by weight 71,43
ex 1104 30 90 (b) Maize germ 12,00
ex 2302 10 10 (c) Bran 14,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 72
(1) (2) (3) (4) (5)
47 ex 1102 20 10
(200)(a) Maize flour, of a fat content exceeding 1,3 % but
not exceeding 1,5 % by weight and of a crude fibre
content, referred to dry matter, not exceeding 0,8 %
by weight (*)
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 weight and of a crude fibre
content, referred to dry matter, not exceeding 1 % by
weight 83,33
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 crude fibre
content, referred to dry matter, not exceeding 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 crude fibre
content, referred to dry matter, not exceeding 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 exceeding
1,3 % by weight but not exceeding 1,5 % by weight
and of a crude fibre content, referred to dry matter,
not exceeding 1 % by weight (7) (*)
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50▼B2001R0993 — EN — 04.06.2001 — 000.001 — 73
(1) (2) (3) (4) (5)
52 ex 1103 13 90
(100)(a) Maize groats and meal, of a fat content exceeding
1,5 % by weight but not exceeding 1,7 % by weight
and of a crude fibre content, referred to dry matter,
not exceeding 1 % by weight (7) (*)
ex 1104 30 90 (b) Maize germ 8,00
ex 2302 10 10 (c) Bran 6,50
53 ex 1104 19 50
(110)(a) Flaked maize, of a fat content, referred to dry
matter, not exceeding 0,9 % by weight and of a crude
fibre content, referred to dry matter, not exceeding
0,7 % by weight 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 weight and of a crude
fibre content, referred to dry matter, not exceeding
0,8 % by weight 76,92
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 not exceeding 1,7 % by
weight and of a crude fibre content, referred to dry
matter, not exceeding 1 % by weight 90,91
ex 2302 10 10 (b) Bran 7,09
56 1108 12 00 (a) Maize starch 62,11
(b) The products shown under numerical order No 62 30,10
57 ex 1702 30 51
or
ex 1702 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 62 30,10
ex 1702 30 99 (c) Glucose waste 10,00
58 ex 1702 30 59
or
ex 1702 30 99(a) Glucose, other than glucose in the form of white
crystalline powder, whether or not agglomerated (9) 62,11
(b) The products shown under numerical order No 62 30,10▼B2001R0993 — EN — 04.06.2001 — 000.001 — 74
(1) (2) (3) (4) (5)
59 ex 2905 44 11
or
ex 3824 60 11(a) D-Glucitol (sorbitol) in aqueous solution
containing 2 % or less by weight of D-mannitol,
calculated on the D-glucitol content (10) 59,17
(b) The products shown under numerical order No 63 29,10
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-glucitol content (11) 67,56
(b) The products shown under numerical order No 63 29,10
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
matter 41,32
(b) The products shown under numerical order No 63 29,10
Import goodsNumerical
orderCompensating productsQuantity of compensating products for each 100 kg
of imported goods (kg) (2)CN code Description Code (1) Description
(1) (2) (3) (4) (5)
(a) (b) (c) (d) (e) (f)
1005 90 00 62 Complementary products to the
compensating products found
under numerical order Nos 56 to
58 (12)
ex 1104 30 90 Maize germ 6,10 6,10
ex 1515 Maize oils 2,90 2,90 2,90 2,90
ex 2303 10 11 Maize gluten 4,50 4,50 4,50▼B2001R0993 — EN — 04.06.2001 — 000.001 — 75
(1) (2) (3) (4) (5)
(a) (b) (c) (d) (e) (f)
ex 2303 10 19
or
ex 2309 90 20Corn-gluten feed
Gluten feed containing residues of
maize oil24,00 19,50 24,00 19,50 22,70 27,20
ex 2306 70 00 Maize germ oil-cake 3,20 3,20
30,10 30,10 30,10 30,10 30,10 30,10
63 Complementary products to the
compensating products found
under numerical order Nos 59 to
61 (12)
ex 1104 30 90 Maize germ 6,10 6,10ex 1515 Maize oils 2,90 2,90 2,90 2,90ex 2303 10 11 Maize gluten 4,50 4,50 4,50
ex 2303 10 19
or
ex 2309 90 20Corn-gluten feed
Gluten feed containing residues of
maize oil23,00 18,50 23,00 18,50 21,70 26,20
ex 2306 70 00 Maize germ oil-cake 3,20 3,20
29,10 29,10 29,10 29,10 29,10 29,10
Import goods
Numerical
orderCompensating products Quantity of
compensating
products for each
100 kg of imported
goods (kg) (2)CN code Description Code (*) Description
(1) (2) (3) (4) (5)
1006 10 21 Rice in the husk (paddy or
rough), parboiled, roundgrain64 1006 20 11 (a) Husked (brown) rice parboiled, round grain 80,00
ex 1213 00 00 (b) Husks 20,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 76
(1) (2) (3) (4) (5)
65 1006 30 21 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, round grain 71,00
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 polished or
glazed, parboiled, round grain 65,00
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, medium
grain67 1006 20 13 (a) Husked (brown) rice, parboiled, medium grain 80,00
ex 1213 00 00 (b) Husks 20,00
68 1006 30 23 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, medium grain 71,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 77
(1) (2) (3) (4) (5)
69 1006 30 63 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 65,00
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 greater than 2 but
less than 370 1006 20 15 (a) Husked (brown) rice, parboiled, long grain of a
length/width ratio greater than 2 but less than 3 80,00
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 of a length/width ratio
greater than 2 but less than 3 71,00
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 polished or
glazed, parboiled, long grain of a length/width ratio
greater than 2 but less than 3 65,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 78
(1) (2) (3) (4) (5)
1006 10 27 Rice in the husk (paddy or
rough), parboiled, long
grain, of a length/width
ratio equal to or greater
than 373 1006 20 17 (a) Husked (brown) rice, parboiled, long grain, of a
length/width ratio equal to or greater than 3 80,00
ex 1213 00 00 (b) Husks 20,00
74 1006 30 27 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 68,00
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 polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 62,00
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 grain 80,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 79
(1) (2) (3) (4) (5)
78 1006 30 21 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, round grain 71,00
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 grain 65,00
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
80 1006 30 61 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, round grain 65,00
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 polished or
glazed, round grain 60,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 80
(1) (2) (3) (4) (5)
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 grain 80,00
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 grain 71,00
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
85 1006 30 44 (a) Semi-milled rice, whether or not polished or
glazed, medium grain 65,00
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
86 1006 30 63 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 65,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 81
(1) (2) (3) (4) (5)
87 1006 30 94 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 60,00
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 ratio greater
than 2 but less than 388 1006 20 15 (a) Husked (brown) rice parboiled, long grain of a
length/width ratio greater than 2 but less than 3 80,00
ex 1213 00 00 (b) Husks 20,00
89 1006 20 96 (a) Husked (brown) rice, long grain of a length/width
ratio of more than 2, but less than 3 80,00
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 less than 3 71,00
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
91 1006 30 46 (a) Semi-milled rice, whether or not polished or
glazed, long grain of a length/width ratio greater than
2 but less than 3 65,00
1102 30 00
or
ex 2302 20 10
or
ex 2302 20 90(b) Rice flour or bran 5,00
ex 1006 40 00 (c) Broken rice 10,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 82
(1) (2) (3) (4) (5)
ex 1213 00 00 (d) Husks 20,00
92 1006 30 65 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain of a length/width ratio
greater than 2 but less than 3 65,00
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 polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3 60,00
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 a
length/width ratio equal to
or greater than 394 1006 20 17 (a) Husked (brown) rice parboiled, long grain, of a
length/width ratio equal to or greater than 3 80,00
ex 1213 00 00 (b) Husks 20,00
95 1006 20 98 (a) Husked (brown) rice, long grain of a length/width
ratio greater than 3 80,00
ex 1213 00 00 (b) Husks 20,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 83
(1) (2) (3) (4) (5)
96 1006 30 27 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, of a length/width ratio equal to or
greater than 3 68,00
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 greater than 3 58,00
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 polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 62,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 84
(1) (2) (3) (4) (5)
99 1006 30 98 (a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to or
greater than 3 55,00
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
ex 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 grain 93,00
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
101 1006 30 61 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, round grain 88,00
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 grain 93,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 85
(1) (2) (3) (4) (5)
103 1006 30 63 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 88,00
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 but less than 3104 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 less than 3 93,00
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 polished or
glazed, parboiled, long grain, of the length/width
ratio greater than 2 but less than 3 88,00
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 17 Husked (brown) rice,
parboiled, long grain of a
length/width ratio equal to
or greater than 3106 1006 30 27 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 93,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 86
(1) (2) (3) (4) (5)
107 1006 30 67 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 88,00
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,
round grain108 1006 30 42 (a) Semi-milled rice, whether or not polished or
glazed, round grain 84,00
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 polished or
glazed, round grain 77,00
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,
medium grain110 1006 30 44 (a) Semi-milled rice, whether or not polished or
glazed, medium grain 84,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 87
(1) (2) (3) (4) (5)
111 1006 30 94 (a) Wholly milled rice, whether or not polished or
glazed, medium grain 77,00
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/ width
ratio greater than 2 but less
than 3112 1006 30 46 (a) Semi-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3 84,00
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 polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3 77,00
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, of a length/width
ratio equal to or greater
than 3114 1006 30 48 (a) Semi-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to of
greater than 3 78,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 88
(1) (2) (3) (4) (5)
115 1006 30 98 (a) Wholly-milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to or
greater than 3 73,00
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
1006 30 21 Semi-milled rice, whether
or not polished or glazed,
parboiled, round grain116 1006 30 61 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, round grain 96,00
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 not polished or glazed,
parboiled, medium grain117 1006 30 63 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, medium grain 96,00
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 a
length/width ratio greater
than 2 but less than 3118 1006 30 65 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
greater than 2 but less than 3 96,00
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▼B2001R0993 — EN — 04.06.2001 — 000.001 — 89
(1) (2) (3) (4) (5)
1006 30 27 Semi-milled rice, whether
or not polished or glazed,
parboiled, long grain, of a
length/width ratio equal to
or greater than 3119 1006 30 67 (a) Wholly milled rice, whether or not polished or
glazed, parboiled, long grain, of a length/width ratio
equal to or greater than 3 96,00
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 42 Semi-milled rice, whether
or not polished or glazed,
round grain120 1006 30 92 (a) Wholly milled rice, whether or not polished or
glazed, round grain 94,00
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 not polished or glazed,
medium grain121 1006 30 94 (a) Wholly milled rice, whether or not polished or
glazed, medium grain 94,00
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,
long grain of a length/
width ratio greater than 2
but less than 3122 1006 30 96 (a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio greater
than 2 but less than 3 94,00
1102 30 00
or
2302 20 10
or
2302 20 90(b) Rice flour or bran 2,00
1006 40 00 (c) Broken rice 4,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 90
(1) (2) (3) (4) (5)
1006 30 48 Semi-milled rice, whether
or not polished or glazed,
long grain of a length/
width ratio equal to or
greater than 3123 1006 30 98 (a) Wholly milled rice, whether or not polished or
glazed, long grain, of a length/width ratio equal to or
greater than 3 93,00
1102 30 00
or
2302 20 10
or
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 rice 124 ex 1006 30 61
to
ex 1006 30 98Wholly milled rice, polished, glazed or
prepacked (13) 100,00
1006 30 92
1006 30 94
1006 30 96
1006 30 98Wholly milled rice, other 125 ex 1904 10 30 Puffed rice 60,61
1006 30 61
1006 30 63
1006 30 65
1006 30 67Wholly milled rice,
parboiled126 ex 1904 90 10 Preecooked rice (14) 80,00
1006 30 92
1006 30 94
1006 30 96
1006 30 98Wholly milled rice, other 127 ex 1904 90 10 Precooked rice (14) 70,00
60,00
60,00
50,00
1006 40 00 Broken rice 128 1102 30 00 Rice flour 99,00
129 1103 14 00 Rice groats and meal 99,00
130 1104 19 91 Rice, flaked 99,00
1509 10 10 Lampante virgin olive oil 131 ex 1509 90 00 (a) Olive oil, refined, or olive oil 98,00
ex 3823 19 90 (b) Acid oils from refining (15)
ex 1510 00 10 Unrefined olive-pomace
oil132 ex 1510 00 90 (a) Olive-pomace oil, refined, or olive-pomace oil 95,00
ex 1522 00 39 (b) Stearin 3,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 91
(1) (2) (3) (4) (5)
ex 3823 19 90 (c) Acid oils from refining 15a
ex 1801 00 00 Cocoa beans, whole or
broken, raw133 ex 1801 00 00 (a) Cocoa beans, whole or broken, shelled and
roasted 76,3
1802 00 00 (b) Cocoa shells, husks, skins and waste 16,7
1801 00 00 Cocoa beans, whole or
broken, raw or roasted134 1803 (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
fats 40,3
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 fats 42,7
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 fats 44,8
ex 1804 00 00 (b) Cocoa butter 31,5
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
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 (16) 42,7
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7▼B2001R0993 — EN — 04.06.2001 — 000.001 — 92
(1) (2) (3) (4) (5)
140 ex 1804 00 00 (a) Cocoa butter 31,5
ex 1805 00 00 (b) Cocoa powder, containing more than 18 % of
fats (16) 44,8
1802 00 00 (c) Cocoa shells, husks, skins and waste 16,7
1803 10 00 Cocoa paste not defatted 141 ex 1804 00 00 (a) Cocoa butter 46,7
ex 1803 20 00 (b) Cocoa paste, containing not more than 14 % of
fats 52,2
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 fats 55,3
143 ex 1804 00 00 (a) Cocoa butter 40,8
ex 1803 20 00 (b) Cocoa paste, containing more than 18 % of fats 58,1
144 ex 1804 00 00 (a) Cocoa butter 46,7
ex 1805 00 00 (b) Cocoa powder, containing not more than 14 % of
fats (16) 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 (16) 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 (16) 58,1
1803 20 00 Cocoa paste, defatted 147 1805 00 00 Cocoa powder (16) 99,0
1701 99 10 White sugar 148 2905 44 19
or
2905 44 91(a) D-Glucitol (sorbitol) relative to 100 kg of the dry
matter 73,53▼B2001R0993 — EN — 04.06.2001 — 000.001 — 93
(1) (2) (3) (4) (5)
2905 44 99
3824 60 19
3824 60 91
3824 60 99
2905 43 00(b) D-Mannitol (mannitol) 24,51
1703 Molasses 149 2102 10 31 Dried bakers' yeasts (17) 23,53
150 2102 10 39 Other bakers' yeasts (18) 80,00▼B2001R0993 — EN — 04.06.2001 — 000.001 — 94
(*) The standard rate of yield shall be calculated on the basis of the corresponding conversion coefficient set out in Annex E to Commission Regulation (EC) No 1520/2000 (OJ
L 177, 15.7.2000, p. 1).
(1) The subheadings in this column correspond to those in the Combined Nomenclature. When further subdivision has been necessary this is shown in parent heses ( ). 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 L 149, 29.6.1968, p. 46).
(4) Cereal meal with an ash content, referred to dry matter, of less than 0,95 % by weight and a rate of passage through a sieve with an aperture of 0,25 mm of le ss than 10 % by
weight.
(5) The standard rate of yield to be applied is based on the number of eggs used per kg of pasta produced, using the following formula:
— Numerical order 25: T ¼100
160/C0X/C21;6 ðÞ/C2100
— Numerical order 26: T ¼100
150/C0X/C21;6 ðÞ/C2100
— Numerical order 27: T ¼100
140/C0X/C21;6 ðÞ/C2100
— Numerical order 28: T ¼100
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) used per kg of pasta pro duced, the result
being given to two decimal points.
(6) Pearled grains are grains corresponding to the definition given in the Annex to Regulation (EEC) No 821/68.
(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 micrometres, or— of which a percentage not exceeding 5 % by weight passes through a sieve with an aperture of 150 micrometres.
(
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 anhyd rate 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 kilograms of D-gluc itol 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 anhydrate 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 as determined a t the time of
importation for processing of rice under CN codes 1006 30 61 to 1006 30 98. In the case of polishing, this quantity shall be increased by 2 % of the imported rice excluding
the broken rice as determined at importation.
(14) Precooked rice is constituted by bleached rice in grains undergoing a precooking and partial dehydration intended to facilitate final cooking.
(15) Twice the percentage expressed as oleic acid of the lampante virgin olive oil shall be deducted from the quantity of product shown in column 5 for refin ed olive oil/olive oil
and shall constitute the quantity of acid oil of refining.
15a Twice the percentage expressed as oleic acid of the unrefined olive-residue oil shall be deducted from the quantity of product shown in column 5 for refined olive-residue
oil/olive-residue oil and shall constitute the quantity of acid oil of refining.
(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 bro ught 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 kilogra ms 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 cane molasses bro ught 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 kilogra ms of beet molasses
brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar.▼B2001R0993 — EN — 04.06.2001 — 000.001 — 95
▼B
ANNEX 70
ECONOMICCONDITIONSANDADMINISTRATIVECOOPERATION
(Articles 502and522)
A. GENERAL PROVISIONS
This Annex deals on the one hand with the detailed criteria for economic
conditions applicable to the inward processing arrangements and on the
other hand with information to be exchanged in the framework of the
administrative cooperation.
The cases, the format and the time limit within which information must be
provided in accordance with Article 522 are indicated for each of the
arrangements concerned. Information must also be communicated where the
information concerning authorisations granted is modified.
B. DETAILED CRITERIA FOR ECONOMIC CONDITIONS APPLICABLE
TO THE INWARD PROCESSING ARRANGEMENTS
Codes and detailed criteria10: Unavailability of goods produced in the Community falling within the
same eight-digit CN code, which are of the same commercial quality
and which have the same technical characteristics (comparable goods)
as the import goods referred to in the application.
The unavailability covers the total absence of Community production
of comparable goods, the unavailability of a sufficient quantity of
those goods in order to carry out the processing operations envisaged
or the fact that comparable Community goods cannot be made
available to the applicant in time for the proposed commercial
operation to be carried out, despite a request having been made in
good time.
11: Although available, comparable goods cannot be used because their
price would make the proposed commercial operation economically
unviable.
In deciding whether the price of comparable goods produced in the
Community would make the proposed commercial operation econom-
ically unviable, it 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 hence on 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, taking into account the
conditions of sale and any refunds or other amounts applying
under the common agricultural policy,
— the price obtainable for the compensating products on the third-
country market, as ascertained from commercial correspondence or
other information.
12: Comparable goods which do not conform to the expressly stated
requirements of the third-country purchaser of the compensating
products or the compensating products must be obtained from import
goods in order to comply with provisions concerning the protection of
industrial or commercial property rights (contractual obligations).
30: The following are concerned:
1. operations involving import goods of a non-commercial nature;
2. operations carried out under a job-processing contract;3. usual forms of handling referred to in Article 531;4. repair;
5. processing operations on compensating products obtained under a
previous inward processing authorisation the granting of which was
subject to an examination of the economic conditions;2001R0993 — EN — 04.06.2001 — 000.001 — 96
▼B
6. processing of durum wheat falling within CN code 1001 10 00 to
produce pasta falling within CN codes 1902 11 00 and 1902 19;
7. operations in which the value (1) of the import goods, by eight-digit
CN code, does not exceed EUR 150 000 for goods listed in Annex
73 or EUR 500 000 for other goods, per applicant and per calendar
year ( de minimis value);
8. according to Article 11 of Regulation (EC) No 3448/93, where
import goods referred to under Part A of Annex 73 are concerned
and the applicant presents a document issued by a competent
authority permitting the entry for the arrangements for those goods,
in the limits of a quantity determined with the aid of a supply
balance; or
9. building, modification or conversion of civil aircraft or satellites or
parts of them.
99: The applicant considers the economic conditions to be fulfilled for
reasons other than those corresponding to the previous codes. The
reasons are indicated in his application.
C. INFORMATION TO BE PROVIDED TO THE COMMISSION FOR
EACH ARRANGEMENT CONCERNED
The information to be communicated to the Commission corresponds to the
boxes of the form the model of which is reproduced in the Appendix.
C.1.Inwardprocessing
The information concerning the economic conditions shall be provided by
using one or more of the codes laid down under Part B.
The reason for the rejection of the application or for annulment or
revocation of the authorisation for non-observance of the economic
conditions is indicated by using code(s). The same codes as those used to
identify the economic conditions are used, preceded by the sign of negation
(for example: − 10).
Cases in which information is mandatoryWhere the economic conditions are identified by codes 10, 11, or 99.
For milk and milk products referred to in Article 1 of Regulation (EC) No
1255/1999 information is also mandatory where code 30 is used in relation
with the situations referred to under subdivisions 2, 3, 5, 7 and 8 of this
code.
Communication ofinf ormation
The information intended to complete the columns 2 to 10 of the form
reproduced in the Appendix is communicated electronically to the
Commission. This information may only be communicated using the form
reproduced in the Appendix where technical problems make its electronic
communication temporarily impossible.
Communication time limit
Information is to be communicated as soon as possible. If the form
reproduced in the Appendix is used, the information is communicated within
the time limit indicated thereon.
C.2.Processingundercustomscontrol
Information shall be communicated where types of goods and operations
other than those mentioned in Annex 76 Part A are concerned.
Information shall be communicated using the form reproduced in the
Appendix within the time indicated thereon.
C.3.Outwardprocessing
Columns 8 and 9 “Authorisations granted” are only to be filled in where an
authorisation is granted in accordance with Article 147(2) of the Code.2001R0993 — EN — 04.06.2001 — 000.001 — 97
(1) The value is the value for customs purposes of the goods estimated on the basis of the
known particulars and on the basis of the documents submitted at the time of the
submission of the request.
▼B
In column (10) “Reason”, it shall be also mentioned if the rejection of the
application, annulment or revocation of the authorisation concerns an
application submitted or an authorisation granted in accordance with Article
147(2) of the Code.
Information shall be communicated using the form reproduced in the
Appendix within the time indicated thereon.2001R0993 — EN — 04.06.2001 — 000.001 — 98
▼B
Appendix to Annex 70
2001R0993 — EN — 04.06.2001 — 000.001 — 99
▼B
ANNEX 71
INFORMATIONSHEETS
(Artcle523)2001R0993 — EN — 04.06.2001 — 000.001 — 100
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 101
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 102
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 103
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 104
▼B
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▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 107
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 108
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 109
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2001R0993 — EN — 04.06.2001 — 000.001 — 110
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 111
▼B
2001R0993 — EN — 04.06.2001 — 000.001 — 112
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2001R0993 — EN — 04.06.2001 — 000.001 — 113
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2001R0993 — EN — 04.06.2001 — 000.001 — 114
▼B
Appendix
1. GENERAL NOTES
1.1. The information sheets shall comply with the model set out in this Annex
and be printed on white paper without mechanical pulp, dressed for writing
purposes and weighing between 40 and 65 g/m2.
1.2. The form shall measure 210 mm × 297 mm.
1.3. The customs administrations shall be responsible for having the form
printed. Each form shall bear the initials of the issuing Member State in
accordance with the ISO norm Alpha 2, followed by an individual serial
number.
1.4. The form shall be printed and the boxes shall be completed in an official
language of the Community. The customs office requested to provide the
information or make use of it may ask for the information contained in the
form presented to it to be translated into the official language, or one of the
official languages, of the customs administration.
2. USE OF THE INFORMATION SHEETS
2.1.Commonprovisions
(a) Where the customs office issuing the information sheet considers that
additional information to that appearing on the information sheet is
required, it shall enter such particulars. Where not enough space
remains, an additional sheet shall be annexed. It shall be mentioned on
the original.
(b) The customs office which endorsed the information sheet may be
asked to carry out post-clearance verification of the authenticity of the
sheet and the accuracy of the particulars which its contains.
(c) In the case of successive consignments, the requisite number of
information sheets may be made out for the quantity of goods or
products entered for the arrangements. The initial information sheet
may also be replaced with further information sheets or, where only
one information sheet is used, the customs office to which the sheet is
endorsed may note on the original the quantities of goods or products.
Where not enough space remains, an additional sheet shall be annexed
which shall be mentioned on the original.
(d) The customs authorities may permit the use of recapitulative
information sheets for triangular traffic trade flows involving a large
number of operations which cover the total quantity of imports/exports
over a given period.
(e) In exceptional circumstances, the information sheet may be issued a
posteriori but not beyond the expiry of the period required for keeping
documents.
(f) In the event of theft, loss or destruction of the information sheet, the
operator may ask the customs office which endorsed it for a duplicate
to be issued.
The original and copies of the information sheet so issued shall bear
one of the following indications:
— DUPLICADO,
— DUPLIKAT,— DUPLIKAT,
—ΑΝΤΙΓΡΑΦΟ,
— DUPLICATE,
— DUPLICATA,
— DUPLICATO,
— DUPLICAAT,
— SEGUNDA VIA,— KAKSOISKAPPALE,
— DUPLIKAT.
2.2.Specificprovisions
2.2.1. Information sheet INF 8 (customs warehousing)
(a) The information sheet INF 8 (hereafter: INF 8) may be used when the
goods are declared for new customs approved treatment or use, in
order to determine the elements for assessment of the customs debt
applicable before usual forms of handling took place.
(b) The INF 8 shall be made out in an original and a copy.2001R0993 — EN — 04.06.2001 — 000.001 — 115
▼B
(c) The supervising office shall provide the information referred to in
boxes 11, 12 and 13, endorse box 15 and return the original of the
INF 8 to the declarant.
2.2.2. Information sheet INF 1 (inward processing)
(a) The information sheet INF 1 (hereafter INF 1) may be used for
providing information on:
— duty amounts and compensatory interest,
— applying commercial policy measures,— the amount of the security.
(b) The INF 1 shall be made out in an original and two copies.
The original and one copy of the INF 1 shall be sent to the supervising
office and a copy shall be kept by the customs office which endorsed
the INF 1.
The supervising office shall supply the information requested in boxes
8, 9 and 11 of the INF 1, endorse it, retain the copy and return the
original.
(c) Where the release for free circulation of compensating products or
goods in the unaltered state at a customs office other than the office of
entry is requested, this customs office endorsing the INF 1 shall ask
the supervising office to indicate:
— in box 9(a), the amount of import duties due in accordance with
Article 121(1) or 128(4) of the Code,
— in box 9(b), the amount of compensatory interest in accordance
with Article 519,
— the quantity, CN code and origin of the import goods used in the
manufacture of the compensating products released for free
circulation.
(d) Where the compensating products obtained under inward-processing
(drawback system) are consigned to another customs-approved
treatment or use allowing import duties to be repaid or remitted, and
are subject to a new application for authorisation for the inward-
processing arrangements, the customs authorities issuing this author-
isation may use the INF 1 to determine the amount of import duties to
be levied or the amount of the customs debt liable to be incurred.
(e) Where the declaration for release for free circulation relates to
compensating products obtained from import goods or goods in the
unaltered state which had been subject to specific commercial policy
measures at the moment of entry for the procedure (suspension
system) and such measures continue to be applicable, the customs
office accepting the declaration and endorsing the INF 1 shall ask the
supervising office to indicate particulars necessary for the application
of commercial policy measures.
(f) Where release for free circulation is requested in the case of an INF 1
being made out for fixing the amount of security, the same INF 1 may
be used, provided it contains:
— in box 9(a) the amount of import duties payable on the import
goods pursuant to Article 121(1) or 128(4) of the Code, and
— in box 11, the date when the import goods concerned were first
entered for the procedure or the date when the import duties have
been repaid or remitted in accordance with Article 128(1) of the
Code.
2.2.3. Information sheet INF 9 (inward processing)
(a) The information sheet INF 9 (hereafter INF 9) may be used where
compensating products are assigned another permitted customs
approved treatment or use under triangular traffic (IM/EX).
(b) The INF 9 shall be made out in an original and three copies for the
quantities of import goods entered for the arrangements.
(c) The office of entry shall endorse box 11 of the INF 9 and indicate
which means of identification or measures to control the use ofequivalent goods are used (such as the use of samples, illustrations or
technical descriptions, or the carrying out of analysis).
The office of entry sends copy 3 to the supervising office and return
the original and the other copies to the declarant.
(d) The declaration discharging the arrangements shall be accompanied by
the original and copies 1 and 2 of the INF 9.
The office of discharge shall indicate the quantity of compensating
products and the date of acceptance. It shall send copy 2 to the2001R0993 — EN — 04.06.2001 — 000.001 — 116
▼B
supervising office, return the original to the declarant and retain copy
1.
2.2.4. Information sheet INF 5 (inward processing)
(a) The information sheet INF 5 (hereafter INF 5) may be used when
compensating products obtained from equivalent goods are exported
under triangular traffic with prior exportation (EX/IM).
(b) The INF 5 shall be made out in an original and three copies in respect
of the quantity of import goods corresponding to the quantity of
compensating products exported.
(c) The customs office accepting the export declaration shall endorse box
9 of the INF 5 and return the original and the three copies to the
declarant.
(d) The customs office of exit shall complete box 10, send copy 3 to the
supervising office and return the original and the other copies to the
declarant.
(e) Where durum wheat falling within CN code 1001 10 00 is processed
into pasta falling within CN codes 1902 11 00 and 1902 19, the name
of the importer authorised to enter the import goods for the
arrangements, to be given in box 2 of the INF 5, may be filled in
after the INF 5 has been presented to the customs office where the
export declaration is lodged. The information shall be given on the
original and copies 1 and 2 of the INF 5 before the declaration entering
the import goods for the arrangements is lodged.
(f) The declaration of entry for the arrangements must be accompanied by
the original and copies 1 and 2 of the INF 5.
The customs office where the declaration of entry is presented shall
note on the original and copies 1 and 2 of the INF 5 the quantity of
import goods entered for the arrangements and the date of acceptance
of the declaration. It shall send copy 2 to the supervising office,
returning the original to the declarant and retaining copy 1.
2.2.5. Information sheet INF 7 (inward processing)
(a) The information sheet INF 7 (hereafter INF 7) may be used where the
compensating products or the goods in the unaltered state under the
drawback system are assigned one of the customs approved treatments
or uses permitting repayment or remission, in accordance with Article
128(1) of the Code, without a repayment claim being lodged.
Where the holder has given the consent to transfer the right to claim
repayment to another person in accordance with Article 90 of the
Code, this information shall appear on the INF 7.
(b) The INF 7 shall be made out in an original and two copies.
(c) The customs office accepting the declaration of discharge shall
endorse the INF 7, return the original and one copy to the holder and
retain the other copy.
(d) When the repayment claim is lodged, it shall be accompanied by the
duly endorsed original of the INF 7.
2.2.6. Information sheet INF 6 (temporary importation)
(a) The information sheet INF 6 (hereafter INF 6) may be used to
communicate elements for assessment of the customs debt or of
amounts of duties already levied where import goods are moved within
the customs territory of the Community.
(b) The INF 6 shall comprise all the information needed to show the
customs authorities:
— the date on which the import goods were entered for the temporary
importation arrangements,
— the elements for assessment of the customs debt ascertained on that
date,
— the amount of any import duties already levied under partial relief
arrangements and the period taken into account for that purpose.
(c) The INF 6 shall be made out of an original and two copies.
(d) The INF 6 shall be endorsed either when the goods are placed under
the external transit procedure, at the beginning of the transfer
operation or at an earlier moment.
(e) One copy shall be retained by the customs office which endorsed it.
The original and the other copy shall be returned to the person
concerned giving this copy to the office of discharge. After2001R0993 — EN — 04.06.2001 — 000.001 — 117
▼B
endorsement this copy shall be returned by the person concerned to the
customs office which initially endorsed it.
2.2.7. Information sheet INF 2 (outward processing)
(a) The information sheet INF 2 (hereafter INF 2) may be used, where
compensating or replacement products are imported under triangulartraffic.
(b) The INF 2 shall be made out in an original and one copy for the
quantity of goods entered for the procedure.
(c) The request for the issue of the INF 2 shall constitute the consent of
the holder to transfer the right of the total or partial relief from the
import duties to another person importing the compensating or
replacement products under triangular traffic.
(d) The office of entry shall endorse the original and the copy of the INF 2.
It shall retain the copy and return the original to the declarant.
It shall indicate in box 16 the means used to identify the temporary
export goods.
Where samples are taken or illustrations or technical descriptions are
used, this office shall authenticate such samples, illustrations or
technical descriptions by affixing its customs seal either on the goods,
where their nature permits it, or on the packaging, in such a way that it
cannot be tampered with.
A label bearing the stamp of the office and reference particulars of the
export declaration shall be attached to the samples, illustrations or
technical descriptions in a manner which prevents substitution.
The samples, illustrations or technical descriptions, authenticated and
sealed, shall be returned to the exporter, who shall present them with
the seals intact when the compensating or replacement products are re-
imported.
Where an analysis is required and the results will not be known until
after the office of entry has endorsed the INF 2, the document
containing the results of the analysis shall be given to the exporter in a
sealed tamper-proof envelope.
(e) The office of exit shall certify on the original that the goods have left
the customs territory of the Community and shall return it to the
person presenting it.
(f) The importer of the compensating or replacement products shall
present the original of the INF 2 and, where appropriate, the means of
identification to the office of discharge.2001R0993 — EN — 04.06.2001 — 000.001 — 118
▼B
ANNEX 72
LISTOFUSUALFORMSOFHANDLINGREFERREDTOINARTICLE
531ANDARTICLE809
Unless otherwise specified, none of the following forms of handling may give rise
to a different eight-digit CN code.
Usual forms of handling listed below shall not be granted if, in the opinion of the
customs authorities, the operation is likely to increase the risk of fraud:
1. ventilation, spreading-out, drying, removal of dust, simple cleaning
operations, repair of packing, elementary repairs of damage incurred during
transport or storage in so far as it concerns simple operations, application and
removal of protective coating for transport;
2. reconstruction of the goods after transport;3. stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of
the goods;
4. removal of damaged or contaminated components;5. conservation, by means of pasteurisation, sterilisation, irradiation or the
addition of preservatives;
6. treatment against parasites;
7. anti-rust treatment;
8. treatment:
— by simple raising of the temperature, without further treatment or
distillation process, or
— by simple lowering of the temperature;
even if this results in a different eight-digit CN code;
9. electrostatic treatment, uncreasing or ironing of textiles;
10. treatment consisting in:
— stemming and/or pitting of fruits, cutting up and breaking down of dried
fruits or vegetables, rehydration of fruits, or
— dehydration of fruits even if this results in a different eight-digit CN code;
11. desalination, cleaning and butting of hides;
12. addition of goods or addition or replacement of accessory components as
long as this addition or replacement is relatively limited or is intended to
ensure compliance with technical standards and does not change the nature or
improve the performances of the original goods, even if this results in a
different eight-digit CN code for the added or replacement goods;
13. dilution or concentration of fluids, without further treatment or distillation
process, even if this results in a different eight-digit CN code;
14. mixing between them of the same kind of goods, with a different quality, in
order to obtain a constant quality or a quality which is requested by the
customer, without changing the nature of the goods;
15. dividing or size cutting out of goods if only simple operations are involved;
16. packing, unpacking, change of packing, decanting and simple transfer into
containers, even if this results in a different eight-digit CN code, affixing,
removal and altering of marks, seals, labels, price tags or other similar
distinguishing signs;
17. testing, adjusting, regulating and putting into working order of machines,
apparatus and vehicles, in particular in order to control the compliance with
technical standards, if only simple operations are involved;
18. dulling of pipe fittings to prepare the goods for certain markets.2001R0993 — EN — 04.06.2001 — 000.001 — 119
▼B
ANNEX 73
IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE
DEEMED NOT TO BE FULFILLED BY VIRTUE OF ARTICLE 539,
FIRSTPARAGRAPH
PartA: AgriculturalproductscoveredbyAnnexItotheTreaty
1. The following products falling under one of the following common market
organisations:
cereals sector: products referred to in Article 1(1) of Council Regulation
(EEC) No 1766/92 (1),
rice sector: products referred to in Article 1(1) of Council Regulation (EC) No
3072/95 (2),
sugar sector: products referred to in Article 1(1) of Council Regulation (EC)
No 2038/1999 (3),
olive oil sector: products referred to in Article 1(2)(c) of Council Regulation
No 136/66/EEC (4),
milk and milk-products sector: products referred to in Article 1 of Council
Regulation (EC) No 1255/1999,
wine sector: products referred to in Article 1(2) of Council Regulation (EC)
No 1493/1999 (5) and falling under CN codes:
0806 10 90
2009 60
2204 21 (quality wine excepted)
2204 29 (quality wine excepted)
2204 30
2. Following products falling under CN codes:
0204 10 to 0204 43
2207 10
2207 20
2208 90 91
2208 90 99
3. Products other than those under points 1 and 2, for which agricultural export
refunds equal to or higher than zero are fixed.
Part B: Goods not covered by Annex I to the Treaty resulting from the
processingofagriculturalproducts
Goods resulting from the processing of agricultural products and listed in the
following Annexes to Regulations on the common organisation of markets in the
agricultural sector or concerning production refunds:
— Annex B to Council Regulation (EEC) No 1766/92 (cereals sector),
— Annex B to Council Regulation (EC) No 3072/95 (rice sector),— Annex I to Council Regulation (EC) No 2038/1999 (sugar sector),
— Annex II to Council Regulation (EC) No 1255/1999 (milk and milk-products
sector),
— Annex I to Council Regulation (EEC) No 2771/75 (
6) (eggs sector),
— Annex to Council Regulation (EEC) No 1010/86 (7) (production refunds on
certain sugar products used in the chemical industry), and
— Annex I to Commission Regulation (EEC) No 1722/93 (8) (production refunds
in the cereals and rice sectors).2001R0993 — EN — 04.06.2001 — 000.001 — 120
(1) OJ L 181, 1.7.1992, p. 21.
(2) OJ L 329, 30.12.1995, p. 18.
(3) OJ L 252, 25.9.1999, p. 1.
(4) OJ 172, 30.9.1966, p. 3025/66.
(5) OJ L 179, 14.7.1999, p. 1.
(6) OJ L 282, 1.11.1975, p. 49.
(7) OJ L 94, 9.4.1986, p. 9.
(8) OJ L 159, 1.7.1993, p. 112.
▼B
PartC: Fisheryproducts
Fishery products listed in Annexes I, II and V to Council Regulation (EC) No
104/2000 (1) on the common organisation of the markets in fishery and
aquaculture products and products listed in Annex VI to this Regulation subject
to a partial autonomous suspension.
All fishery products subject to an autonomous quota.2001R0993 — EN — 04.06.2001 — 000.001 — 121
(1) OJ L 17, 21.1.2000, p. 22.
▼B
ANNEX 74
SPECIALPROVISIONSCONCERNINGEQUIVALENTGOODS
(Article 541)
1.Rice
Rice classified under CN code 1006 shall not be deemed equivalent unless it
falls within the same eight-digit CN code of the Combined Nomenclature.
Nevertheless, for rice with a length not exceeding 6,0 mm and a length/width
ratio equal to 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. The measurement
of the grains shall be done in accordance with Annex A(2)(d) to Regulation
(EC) No 3072/95 on the common organisation of the market in rice.
The use of equivalent goods shall be prohibited where inward-processing
operations consist of the “usual forms of handling” listed in Annex 72 to this
Regulation.
2.Wheat
Equivalent goods 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 equivalent goods may be adopted in
respect of wheat on the basis of a communication from the Commission to
the Member States, after examination by the Committee,
— the use of equivalent goods is permitted between Community durum wheat
and durum wheat of third-country origin provided it is for the production
of pasta falling within CN codes 1902 11 00 and 1902 19.
3.Sugar
Recourse to the use of equivalent goods is permitted between raw cane sugar
falling within CN code 1701 11 90 and raw beet sugar within CN code
1701 12 90 under the condition that compensating products falling within CN
code 1701 99 10 (white sugar) are obtained.
4.Liveanimalsandmeat
Equivalent goods may not be used for inward-processing operations on live
animals or meat.
Derogation from the ban on the use of equivalent goods can be made for meat
which has been made subject of a communication by the Commission to the
Member States, after an examination carried out by the Customs Code
Committee if the applicant can prove that equivalence is economically
necessary and if the customs authorities transmit the draft of the procedures
foreseen to control the operation.
5.Maize
Recourse to the use of equivalent goods between Community and non-
Community maize is possible only in the following cases and subject to the
following conditions:
1. In the case of maize for use in animal feed, the use of equivalent goods is
possible provided that a customs control system is set up to ensure that the
non-Community maize is in fact used for processing into animal feed.
2. In the case of maize used in the manufacture of starch and starch products,
the use of equivalent goods is possible between all varieties with the
exception of maizes rich in amylopectin (wax-like maize or “waxy” maize)
which are only equivalent between themselves.
3. In the case of maize used in the manufacture of meal products, the use of
equivalent goods is possible between all varieties with the exception of
maizes of the vitreous type (“Plata” maize of the “Duro” type, “Flint”
maize) which are only equivalent between themselves.2001R0993 — EN — 04.06.2001 — 000.001 — 122
▼B
6.Olive oil
A. Recourse to the use of equivalent goods is permitted only in the following
cases and under the following conditions:
1.virgin olive oil
(a) between Community extra virgin olive oil falling within CN code
1509 10 90 which corresponds to the description in point 1(a) of the
Annex to Regulation No 136/66/EEC and non-Community extra
virgin olive oil of the same CN code, provided that the processing
operation produces extra virgin olive oil falling within the same CN
code and satisfying the requirements of the said point 1(a);
(b) between Community virgin olive oil falling within CN code
1509 10 90 which corresponds to the description in point 1(b) of the
Annex to Regulation No 136/66/EEC and non-Community virgin
olive oil of the same CN code, provided that the processing
operation produces virgin olive oil falling within the same CN code
and satisfying the requirements of the said point 1(b);
(c) between Community ordinary virgin olive oil falling within CN
code 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 abovementioned
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 oil falling 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 abovementioned
Annex, or
— 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 oil falling 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-pomace
oil compensating product falling within CN code 1510 00 90 and
corresponding to the description in point 6 of the said Annex is obtained
by blending with Community virgin olive oil falling within CN code
1509 10 90.
B. The blendings referred to in point A.1(c) second indent and (d) second
indent and point A.2, with non-Community virgin olive oil, used in an
identical manner, are authorised only where the arrangements for
supervision of the procedure are organized in a manner that makes it
possible to identify the proportion of non-Community virgin olive oil in
the total quantity of blended oil exported.
C. The compensating products must be put into immediate packaging of 220
litres or less. By way of derogation, in the case of agreed containers of 20
tonnes maximum, the customs authorities may allow the exportation of the
oils found in the preceding points on condition that there is systematic
control of the quality and quantity of the exported product.
D. Equivalence shall be checked by using commercial records to verify the
quantity of oils used for blending and, for the purpose of verifying the
quality concerned, by comparing the technical characteristics of samples of
the non-Community oil taken when it was entered for the procedure with
the technical characteristics of the samples of the Community oil used
taken when the compensating product concerned was processed against thetechnical characteristics of the samples taken at the time of actual
exportation of the compensating product at the point of exit. Samples shall
be taken in accordance with international standards EN ISO
5555(sampling) and EN ISO 661 (sending of samples to laboratories and
preparation of samples for tests). The analysis shall be carried out with2001R0993 — EN — 04.06.2001 — 000.001 — 123
▼B
reference to the parameters in Annex I to Commission Regulation (EEC)
No 2568/91 (1).
7.Milkandmilkproducts
Recourse to the use of equivalence is only permitted under the condition that
the content in milk dry matter, milk fat matter and milk protein of the
equivalent goods is not lower than the content of those matters in the import
goods.
The content in milk dry matter, milk fat matter and milk protein of the import
goods and the equivalent goods concerned shall be entered on the declaration
for entry (IM/EX) or the export declaration (EX/IM) and, where it is used, on
the information sheet INF 9 or on the information sheet INF 5, to enable the
customs authorities to control the equivalence on the basis of those elements.
Physical checks shall be carried out on at least 5 % of the declarations for
entry of import goods for the arrangements and the export declaration (IM/EX)
and cover the import goods as well as the equivalent goods concerned.
Physical checks shall be carried out on at least 5 % of the prior export
declarations and the declarations for entry for the arrangements (EX/IM).
These checks shall cover the equivalent goods that shall be checked before the
processing operations start as well as the concerned import goods at the
moment they are entered for the arrangements.
Physical checks imply the verification of the declaration and the documents
attached thereto, and representative samples shall be taken for analysis of the
ingredients by a competent laboratory ensuring that the equivalent goods and
the related import goods correspond concerning the quantity, the commercial
quality and the technical characteristics, in particular their content in milk dry
matter, milk fat matter and milk protein.
If the Member State applies a system of risk analysis, a lower percentage of
physical checks may be permitted.
Each physical check shall be the subject of a detailed report by the official
who has carried out this check. These reports shall be centralised by thecustoms authorities designated in each Member State.2001R0993 — EN — 04.06.2001 — 000.001 — 124
(1) OJ L 248, 5.9.1991, p. 1.
▼B
ANNEX 75
LIST OF COMPENSATING PRODUCTS SUBJECT TO THE IMPORT DUTIES APPRO-
PRIATETOTHEM
(Article 548(1))
General remark:
The supervising office may allow Article 548(1) to be applied also to waste, scrap, residues, offcuts and
remainders other than those in the list below.
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
1 ex Chapter 2 Edible meat offal Any working or processing
2 ex 0201
ex 0202
ex 0203
ex 0204
ex 0205Offcuts from operations shown
in column 3Cutting meat from animals of
Chapter 1 into portions
3 0209 00 11 or
0209 00 19Subcutaneaous 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 Offcuts from operations shown
in column 3Sawing frozen fillet blocks
6 ex 0305 Offcuts from operations shown
in column 3Smoking and slicing of fish
7 ex 0404 Whey Processing fresh milk
8 ex 0404 Whey in powder, not
containing added sugarManufacture of lactose from
concentrated whey
9 ex 0407 00 Unfertilised eggs Incubation and hatching of day-
old chicks
10 0502 Pigs', hogs' and boars' bristles
or hair; badger hair and other
brushmaking hair; waste of
such bristles and hairAny working or processing
11 0503 00 00 Horsehair and horsehair waste,
whether or not put up as a layer
with or without supporting
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 degelati-
nised; powder and 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; whale bone
and the like, unworked or
simply prepared but not cut to
shape and hair 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 Shrimps' shells Removing the shells from
shrimps2001R0993 — EN — 04.06.2001 — 000.001 — 125
▼B
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
18 ex 0510 00 Animal products, fresh, chilled
or frozen or otherwise provi-
sionally preserved, of a kind
used in the preparation of
pharmaceutical productsSlaughtering and cutting animals
of Chapter 1
19 0511 91 10 Fish waste Any working or processing
20 ex 0511 99 90 Heads uneatable Slaughtering and cutting animals
of Chapter 1
21 ex 0511 99 90 Blood Slaughtering animals of Chapter
1
22 ex 0511 99 Waste from the procedures in
column 3Slaughtering animals of Chapter
1 and any working or processing
the meat
23 ex 0511 99 90 Eggshells Separating eggs from shells
24 ex 0511 99 10 Scraps of rind Skinning of pigmeat25 ex 0712 Waste from vegetables Cutting, slicing, breaking,
pulverizing and mixing goods
falling within CN code 0712
26 ex 0713 Waste from leguminous vege-
tablesCutting, 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 30
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 kibbledWorking or processing cereals
33 1104 30 Germ of cereals, whole, rolled,
flaked or groundWorking or processing cereals
34 1109 00 00 Wheat gluten, whether or not
driedWorking or processing wheat
35 ex 1209 Waste of beet seeds (broken or
sterile seeds, seeds with poor
germination capacity or unsui-
table for machine drilling)Cleaning, sifting, polishing and
scouring of sugar beet
36 ex 1213 00 00 Cereal straw and husks, unpre-
pared 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
goatsSlaughtering bovine cattle, sheep
or goats; working or processing
the meat
39 ex 1504 Fish oils Processing fish into fillets
40 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 vegetable waxesAny working or processing2001R0993 — EN — 04.06.2001 — 000.001 — 126
▼B
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
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 crystallisation
of starch sugarProcessing maize into glucose
47 1703 10 00 Cane molasses Processing sugars
48 1802 00 00 Cocoa shells, husks, skins and
wasteAny working or processing
49 ex 2102 Yeasts Producing beer
50 ex 2208 90 91 and
ex 2208 90 99Heads and tails from distilla-
tion (undenatured ethyl alcohol
of an alcoholic strength of less
than 80 % vol) and distilled
wine (heads and tails from
distillation, unconcentrated)Distilling crude ethyl alcohol or
wine
51 ex Chapter 23 Residues and waste from the
food industriesAny working or processing
52 2401 30 00 Tobacco refuse 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 manu-
facture 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
kelpAny working or processing
57 ex 2705 00 00 Gas Carbonising coal
58 ex 2706 00 00 Tar distilled from coal and
other mineral tars, including
partially distilled tars and
blended tarsCarbonising coal
59 ex 2707 First runnings and residues
from distillationDistilling phenols
60 ex 2711 21 00 and
ex 2711 29 00Gas from dehydrogenation and
other gaseous hydrocarbonsManufacturing polystyrene from
ethyl benzene
61 2712 10 10 Crude petroleum jelly Refining crude paraffin
62 ex 2712 90 Other mineral waxes, whether
or not colouredAny working or processing
63 ex 2713 Petroleum bitumen, petroleum
coke and other residues of
petroleum oils or of oils
obtained from bituminous
mineralsAny working or processing
64 2806 10 00 Hydrochloric acid Manufacture of various chemical
products from fluorspar,
hydrogen fluoride, 2,6-diisopro-
pylaniline, silicon tetrachloride
or acetanilide
65 2807 00 10 Sulphuric acid Manufacturing sulphonamides
66 2811 21 00 Carbon dioxide 1. Manufacturing beer
2. Producing ethyl alcohol and
spirituous beverages2001R0993 — EN — 04.06.2001 — 000.001 — 127
▼B
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
67 ex 2811 19 Hexafluorosilicic acid (fluoro-
silicic acid)Processing fluorspar into
hydrogen fluoride
68 ex 2812 10 99 Silicon tetrachloride Manufacturing silanes, silicones
and their derivatives from silicon
69 2825 90 11
and
ex 2825 90 19Calcium hydroxide Processing calcium carbide into
acetylene and calcium cyana-
mide
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 fluoride
72 ex 2846 90 00 Gadolinium oxide Recovering gallium and gallium
oxide from scrap (processing
waste from gadolinium/gallium
oxide compound — Gd3Ga5O12)
73 2902 30 90 Toluene Manufacturing polystyrene from
ethylbenzene
74 ex 2902 90 80 alpha-methylstyrene Manufacturing acetone or phenol
from cumene
75 2903 Halogenated derivatives of
hydrocarbonsManufacturing products based on
hydrogen fluoride
76 2904 Sulphonated, nitrated or nitro-
sated derivatives 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
hydroquinone
79 2915 21 00 Acetic acid Manufacturing vitamins from
acetic anhydride
80 ex 3503 00 Waste of gelatine Processing pharmaceutical gela-
tines into capsules
81 ex 3801 10 00 Graphite dust Manufacturing graphite elec-
trodes 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 alumi-
nium silicate
85 ex 3823 12
ex 3823 13
ex 3823 19Industrial fatty acids, acid oils
from refining1. 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 64 Penicillin, impure (residues
from sieving)Manufacturing medicaments
88 ex 3824 90 95 Fusel oil Producing ethyl alcohol and
spirituous beverages
89 ex 3824 90 95 Camphor oils Manufacturing camphor from
alpha-pinene2001R0993 — EN — 04.06.2001 — 000.001 — 128
▼B
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
90 ex 3824 90 95 Residues from freeing of
caffeine (mixture of coffee
wax, crude caffeine and water);
crude caffeineFreeing caffeine from coffee
91 ex 3824 90 95 Residues of calcinated gypsum Manufacturing hydrogen
fluoride, fluorides and cryolite
from fluorspar
92 ex 3824 90 95 Molasses, freed of sugar Manufacturing citric acid from
white sugar
93 ex 3824 90 95 Residues from processing
sorbosaManufacturing ascorbic acid
from glucose
94 ex 3824 90 95 Sodium sulphate in solution Manufacturing dihydroxystearic
acid from crude castor oil
95 ex 3824 90 95 Residues from the manufacture
of cumeneManufacturing acetone, phenol
and alpha-methylstyrene
96 ex 3824 90 95 Residues Manufacture of 1,4-butenediol,
1,4-butenediol and tetrahydro-
furan from methanol and
manufacture of pentane-1,5-diol
and hexane-1,6-diol from a
mixture of diols
97 ex 3824 90 95 Waste, mixed with caffeine,
coffee wax, water and impu-
rities (“effluents”)Decaffeination and specific treat-
ment to reduce the stimulant
content of the raw coffee
98 ex 3824 90 95 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 unhar-
dened rubber: scrap ofunhardened rubber fit only for
the recovery of rubberAny working or processing
101 ex 4017 00 10 Scrap, waste and powder of
hardened rubberAny working or processing
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
leather, not suitable for the
manufacture of leather articles,
leather dust, powder and flourAny working or processing
105 4302 20 00 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 ex 4707 Waste paper and paperboard;
scrap articles of paper or of
paperboard, fit only for use in
papermakingAny working or processing
109 ex Section XI Woven and knitted fabrics,
finished, with evident faults
(“second choice goods”)Working and processing woven
and knitted fabrics of all kind
110 ex 5003 Silk waste (including cocoons
unsuitable for reeling, silk
noils and pulled or garnetted
rags)Any working or processing2001R0993 — EN — 04.06.2001 — 000.001 — 129
▼B
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
111 ex 5103 Waste of sheep's or lambs'
wool or of other animal hair
(fine or coarse), not pulled or
garnetted)Any working or processing
112 ex 5104 00 00 Waste of sheep's or lambs'
wool or of other animal hair
(fine or coarse), pulled or
garnetted (including pulled or
garnetted rags)Any working or processing
113 ex 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 garnetted rags or
ropes)Any working or processing
118 ex 5305 Tow and waste of manila hemp
(including pulled or garnetted
rags or ropes)Any working or processing
119 ex 5305 Ramie noils and waste
(including pulled or garnetted
rags)Any working or processing
120 ex 5503 and
ex 5504Acrylic and viscose fibres (of
inferior quality with evident
faults)Manufacturing acrylic and
viscose textile fibres
121 5505 Waste (including noils, yarn
waste and garnetted stock) of
man-made fibresAny 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
yarnWeaving
125 ex 7019 Woven fabrics of glass fibre
with evident faultsWeaving of glass fibre yarn
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 29Residues from sieving ferro-
siliconManufacturing silicon-tetra-
chloride and silicon-dioxide
129 ex 7204 Waste and scrap metal of iron
or steelAny working or processing
130 ex 7208 and
ex 7211Offcuts 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 7222
ex 7224 and
ex 7228Recoverable offcuts from bars
of alloyed steel from bars of
alloyed steelManufacturing screws, bolts or
nuts from bars of alloyed steel2001R0993 — EN — 04.06.2001 — 000.001 — 130
▼B
No CN code and description of the compensating productsProcessing operations from which
they result
(1) (2) (3)
132 ex 7219, ex 7220
ex 7225 and
ex 7226Offcuts 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 7226Offcuts of alloyed steel from
the cutting of “electrical”
sheetsManufacturing transformers from
“electrical” sheets
134 ex 7226 Offcuts of alloyed steel from
cutting of “electrical” steel
hoop and stripManufacturing transformers 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 processing
139 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 and coatingpaper
141 7902 00 00 Zinc waste and scrap Any working or processing142 8002 00 00 Tin waste and scrap Any working or processing
143 8101 91 90 Tungsten (wolfram) waste and
scrapAny working or processing
144 8102 91 90 Molybdenum waste and scrap Any working or processing
145 8103 10 90 Tantalum waste and scrap Any working or processing
146 ex 8104 20 00 Magnesium waste (excluding
shavings of uniform size) and
scrapAny working or processing
147 ex 8105
ex 8106
ex 8107
ex 8108
ex 8109
ex 8110
ex 8111 and
ex 8112Waste and scrap of other base
metalsAny 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 other
devicesRepair or overhaul (setting and
cleaning by electrical or mechan-
ical methods) and reconditioning
(replacement of working parts)
of machines, apparatus, rolling
stock, aircraft and other devices'
150 8708 Parts and accessories for motor
vehiclesAdapting motor vehicles for
particular purposes2001R0993 — EN — 04.06.2001 — 000.001 — 131
▼B
ANNEX 76
ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR
PROCESSINGUNDERCUSTOMSCONTROL
(Article 552)
PART A
The economic conditions shall be deemed to be fulfilled for the following types of goods and operations:
Column 1 Column 2
Order No Goods Processing
1 Goods of any kind Processing into samples presented as such or put up
into sets
2 Goods of any kind Reduction to waste and scrap or destruction
3 Goods of any kind Denaturing
4 Goods of any kind Recovery of parts or components5 Goods of any kind Separation and/or destruction of damaged parts6 Goods of any kind Processing to correct the effects of damage to the
goods
7 Goods of any kind Usual forms of handling permitted in customs
warehouses or free zones
8 Goods of any kind Processing into products of a kind to be incorpo-
rated in or used for civil aircraft for which an
airworthiness certificate is issued by a company
authorised for such operations by the European
aviation authorities or the aviation authorities of a
third country
9 Goods covered by Article 551(1)
second indentAny form of processing
10 Goods of any kind not subject to a(n)
agricultural or commercial policy
measure, or provisional or definitive
antidumping, or provisional or defi-
nitive countervailing dutyAny form of processing, where the import duty
advantage resulted by using the arrangements does
not exceed the value of EUR 50 000 per applicant
and per calendar year.
11 Any electronic type of components,
parts, assemblies (including subas-
semblies), or materials (whether or
not electronic), which are vital to the
electronic working performance of
the processed productProcessing into information technology products:
1. covered by the Agreement on trade in informa-
tion technology products which has been
approved by Council Decision 97/359/EC (OJ
L 155, 12.6,1997, p. 1), where a duty exemption
operates on the date of authorisation; or
2. falling within a CN code provided for in Articles
1, 2 or 3 of Council Regulation (EC) No 2216/
97 (OJ L 305, 8.11.1997, p. 1), where a duty
exemption operates on the date of authorisation2001R0993 — EN — 04.06.2001 — 000.001 — 132
▼C2
▼B
▼B
Column 1 Column 2
Order No Goods Processing
12 Solid fractions of palm oil falling
within CN code 1511 90 19 or Fluid
fractions of palm oil falling within
CN code 1511 90 91 or Coconut oil
falling within CN code 1513 11 10
or Fluid fractions of coconut oil
falling within CN code
ex 1513 19 30 or Palm kernel oil
falling within CN code 1513 21 11
or Fluid fractions of palm kernel oil
falling within CN code
ex 1513 29 30 or Babassu oil falling
within CN code 1513 21 19Processing into:
— mixtures of fatty acids falling within CN codes
3823 11 00, 3823 12 00, ex 3823 19 10,
ex 3823 19 30 and ex 3823 19 90
— fatty acids falling within CN codes 2915 70 15,
2915 70 25, ex 2915 90 10, ex 2915 90 80,
ex 2916 15 00 and ex 2916 19 80
— mixture of methyl esters of fatty acids falling
within CN code ex 3824 90 95
— methyl esters of fatty acids falling within CN
codes ex 2915 70 20, ex 2915 70 80,
ex 2915 90 80, ex 2916 15 00 and
ex 2916 19 80
— mixture of fatty alcohols falling within CN code
3823 70 00
— fatty alcohols falling within CN codes
2905 16 80, 2905 17 00 and 2905 19 00
— glycerol falling within CN code 1520 00 00
13 Castor oil falling within CN code
1515 30 90Processing into:
— hydrogenated castor oil (“opal-wax”) of CN
code 1516 20 10
— 12-hydrostearic acid (purity less than 90 %) of
CN code ex 3823 19 10
— 12-hydrostearic acid (purity 90 % or more) of
CN code ex 2918 19 99
— glycerol of CN code 2905 45 00
14 Tobaccos falling within Chapter 24
of the Combined NomenclatureProcessing into “homogenised” or “reconstituted”
tobacco falling within CN code 2403 91 00 and/or
tobacco powder falling within CN code 2403 99 90
15 Raw or unmanufactured tobacco
falling within CN code 2401 10
Raw or unmanufactured tobacco
partly stemmed/stripped falling
within 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
16 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 72
17 Crude oils falling within CN code
2707 99 11Processing into products falling within CN codes
2707 10 90, 2707 20 90, 2707 30 90, 2707 50 90,
2707 99 30, 2707 99 99, 2902 20 90, 2902 30 90,
2902 41 00, 2902 42 00, 2902 43 00, 2902 44 90
18 Gas oils with a sulphur content
exceeding 0,2 % by weight falling
within CN code 2710 00 68 Kero-
sene falling within CN code
2710 00 55 White spirit falling
within CN code 2710 00 21Mixture of the goods in column 1 or a mixture of
one and/or other of the goods in column 1 with gas
oil with a sulphur content not exceeding 0,2 % by
weight falling within CN code 2710 00 66 or
2710 00 67 to obtain a gas oil with a sulphur
content not exceeding 0,2 % by weight falling
within CN code 2710 00 66 or 2710 00 67
19 PVC material falling within CN code
3921 90 60Processing into filmscreens falling within CN code
9010 60 00
20 Skating boots without skates
attached of CN code 6402 19 00
Skating boots without skates
attached of CN code 6403 19 00Processing into:
ice skates of CN code 9506 70 10
roller skates of CN code 9506 70 302001R0993 — EN — 04.06.2001 — 000.001 — 133
▼B
Column 1 Column 2
Order No Goods Processing
21 Motor chassis fitted with cabs, of CN
code 8704 21 31Processing into fire engines fitted with integral fire
fighting and/ or life saving equipment, of CN code
8705 30 00
PART B
The economic conditions shall be examined in the Committee for the following types of goods and
operations, which are not covered by Part A:
Column 1 Column 2
Goods Processing
All goods subject to a(n) agricultural
measure or provisional or definitive
antidumping, or provisional or defi-
nitive countervailing, dutyAny form of processing2001R0993 — EN — 04.06.2001 — 000.001 — 134
▼B
ANNEX 77
(Article 581)
Cases where the entry ofgoods f or temporary importation by written declaration
is not subject to the provision ofa security
1. Materials belonging to airline, shipping or railway companies or postal
services and used by them in international traffic, subject to them being
distinctively marked.
2. Packings imported empty, carrying indelible non-removable markings.
3. Disaster-relief material intended for State or approved bodies.4. Medical, surgical and laboratory equipment intended for a hospital or medical
institution which has urgent need of such equipment.
5. Entry for temporary importation of goods transferred in the meaning of Article
513, where the previous holder entered the goods for temporary importation in
accordance with Articles 229 or 232.’2001R0993 — EN — 04.06.2001 — 000.001 — 135