1993R2454 — EN — 01.05.2004 — 007.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSION REGULATION (EEC) No 2454/93
of 2 July 1993
laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 estab-
lishing the Community Customs Code
(OJ L 253, 11.10.1993, p. 1)
Amended by:
Official Journal
No page date
►M1 Commission Regulation (EC) No 3665/93 of 21 December 1993 L 335 1 31.12.1993
►M2 Commission Regulation (EC) No 665/94 of 24 March 1994 L 82 15 25.3.1994
►M3 Council Regulation (EC) No 1500/94 of 21 June 1994 L 162 1 30.6.1994
►M4 Commission Regulation (EC) No 2193/94 of 8 September 1994 L 235 6 9.9.1994
►M5 Commission Regulation (EC) No 3254/94 of 19 December 1994 L 346 1 31.12.1994
►M6 Commission Regulation (EC) No 1762/95 of 19 July 1995 L 171 8 21.7.1995
►M7 Commission Regulation (EC) No 482/96 of 19 March 1996 L 70 4 20.3.1996
►M8 Commission Regulation (EC) No 1676/96 of 30 July 1996 L 218 1 28.8.1996
►M9 Council Regulation (EC) No 2153/96 of 25 October 1996 L 289 1 12.11.1996
►M10 Commission Regulation (EC) No 12/97 of 18 December 1996 L 9 1 13.1.1997
►M11 Commission Regulation (EC) No 89/97 of 20 January 1997 L 17 28 21.1.1997
►M12 Commission Regulation (EC) No 1427/97 of 23 July 1997 L 196 31 24.7.1997
►M13 Commission Regulation (EC) No 75/98 of 12 January 1998 L 7 3 13.1.1998
►M14 Commission Regulation (EC) No 1677/98 of 29 July 1998 L 212 18 30.7.1998
►M15 Commission Regulation (EC) No 46/1999 of 8 January 1999 L 10 1 15.1.1999
►M16 Commission Regulation (EC) No 502/1999 of 12 February 1999 L 65 1 12.3.1999
►M17 Commission Regulation (EC) No 1662/1999 of 28 July 1999 L 197 25 29.7.1999
►M18 Commission Regulation (EC) No 1602/2000 of 24 July 2000 L 188 1 26.7.2000
►M19 Commission Regulation (EC) No 2787/2000 of 15 December 2000 L 330 1 27.12.2000
►M20 Commission Regulation (EC) No 993/2001 of 4 May 2001 L 141 1 28.5.2001
►M21 Commission Regulation (EC) No 444/2002 of 11 March 2002 L 68 11 12.3.2002
►M22 Commission Regulation (EC) No 881/2003 of 21 May 2003 L 134 1 29.5.2003
►M23 Commission Regulation (EC) No 1335/2003 of 25 July 2003 L 187 16 26.7.2003
►M24 Commission Regulation (EC) No 2286/2003 of 18 December 2003 L 343 1 31.12.2003
Amended by:
►A1 Act of Accession of Austria, Sweden and Finland C 241 21 29.8.1994
(adapted by Council Decision 95/1/EC, Euratom, ECSC) L 1 1 1.1.1995
1993R2454 — EN — 01.05.2004 — 007.001 — 2
►A2 Act concerning the conditions of accession of the Czech Republic, the
Republic of Estonia, the Republic of Cyprus, the Republic of Latvia,
the Republic of Lithuania, the Republic of Hungary, the Republic ofMalta, the Republic of Poland, the Republic of Slovenia and the SlovakRepublic and the adjustments to the Treaties on which the EuropeanUnion is foundedL 236 33 23.9.2003
Corrected by:
►C1 Corrigendum, OJ L 268, 19.10.1994, p. 32 (2454/93)
►C2 Corrigendum, OJ L 180, 19.7.1996, p. 34 (2454/93)
►C3 Corrigendum, OJ L 156, 13.6.1997, p. 59 (2454/93)
►C4 Corrigendum, OJ L 111, 29.4.1999, p. 88 (2454/93)
►C5 Corrigendum, OJ L 271, 21.10.1999, p. 47 (502/1999)
►C6 Corrigendum, OJ L 163, 20.6.2001, p. 34 (1602/2000)
►C7 Corrigendum, OJ L 20, 23.1.2002, p. 11 (2787/2000)
►C8 Corrigendum, OJ L 175, 28.6.2001, p. 27 (993/2001)
►C9 Corrigendum, OJ L 257, 26.9.2001, p. 10 (993/2001)
►C10 Corrigendum, OJ L 32, 5.2.2004, p. 34 (2286/2003)
NB: This consolidated version contains references to the European unit of account and/or the ecu, which from 1 January 1999
should be understood as references to the euro — Council Regulation (EEC) No 3308/80 (OJ L 345, 20.12.1980, p. 1) andCouncil Regulation (EC) No 1103/97 (OJ L 162, 19.6.1997, p. 1).
▼B
COMMISSION REGULATION (EEC) No 2454/93
of 2 July 1993
laying down provisions for the implementation of Council Regula-
tion (EEC) No 2913/92 establishing the Community Customs Code
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity,
Having regard to Council Regulation (EEC) No 2913/92 of 12 October
1992 establishing the Community Customs Code (
1), hereinafter
referred to as the ‘Code’, and in particular Article 249 thereof,
Whereas the Code assembled all existing customs legislation in a single
legal instrument; whereas at the same time the Code made certain
modifications to this legislation to make it more coherent, to simplifyit and to plug certain loopholes; whereas it therefore constitutescomplete Community legislation in this area;
Whereas the same reasons which led to the adoption of the Code apply
equally to the customs implementing legislation; whereas it is thereforedesirable to bring together in a single regulation those customs imple-menting provisions wich (SIC! which) are currently scattered over alarge number of Community regulations and directives;
Whereas the implementing code for the Community Customs Code
hereby established should set out existing customs implementing rules;whereas it is nevertheless necessary, in the light of experience:
— to make some amendments in order to adapt the said rules to the
provisions of the Code,
— to extend the scope of certain provisions which currently apply only
to specific customs procedures in order to take account of theCode's comprehensive application,
— to formulate certain rules more precisely in order to achieve greater
legal security in their application;
Whereas the changes made relate mainly to the provisions concerning
customs debt;
Whereas it is appropriate to limit the application of Article 791 (2)
until 1 January 1995 and to review the subject matter in the light ofexperience gained before that time;
Whereas the measures provided for by this Regulation are in accor-
dance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
PART I
GENERAL IMPLEMENTING PROVISIONS
TITLE I
GENERAL
CHAPTER 1
Definitions
Article 1
For the purposes of this Regulation:
1.Code means:1993R2454 — EN — 01.05.2004 — 007.001 — 3
(1) OJ No L 302, 19. 10. 1992, p. 1.
▼B
Council Regulation (EEC) No 2913/92 of 12 October 1992 estab-
lishing a Community Customs Code (1);
2.ATA carne t means:
the international customs document for temporary importation
established by virtue of the ATA Convention or the IstanbulConvention;
3.Committee means:
the Customs Code Committee established by Articles 247a and
248a of the Code;
4.Customs Cooperation Council means:
the organization set up by the Convention establishing a Customs
Cooperation Council, done at Brussels on 15 December 1950;
5.Particulars required for identification of the goods means:
on the one hand, the particulars used to identify the goods commer-
cially allowing the customs authorities to determine the tariff
classification and, on the other hand, the quantity of the goods;
6.Goods of a non-commercial nature means:
goods whose entry for the customs procedure in question is on an
occasional basis and whose nature and quantity indicate that theyare intended for the private, personal or family use of theconsignees or persons carrying them, or which are clearly intended
as gifts;
7.Commercial policy measures means:
non-tariff measures established, as part of the common commercial
policy, in the form of Community provisions governing the importand export of goods, such as surveillance or safeguard measures,quantitative restrictions or limits and import or export prohibitions;
8.Customs nomenclature means:
one of the nomenclatures referred to in Article 20 (6) of the Code;
9.Harmonized System means:
the Harmonized Commodity Description and Coding System;
10.Treaty means:
the Treaty establishing the European Community;
11.Istanbul Convention means:
the Convention on Temporary Admission agreed at Istanbul on 26
June 1990.
Article 1a
For the purposes of applying Articles 291 to 300, the countries of the
Benelux Economic Union shall be considered as a single MemberState.
CHAPTER 2
Decisions
Article 2
Where a person making a request for a decision is not in a position to
provide all the documents and information necessary to give a ruling,1993R2454 — EN — 01.05.2004 — 007.001 — 4
(1) OJ No L 302, 19. 10. 1992, p. 1.▼M6
▼M21
▼B
▼M21
▼M6
▼M18
▼B
▼B
the customs authorities shall provide the documents and information at
their disposal.
Article 3
A decision concerning security favourable to a person who has signed
an undertaking to pay the sums due at the first written request of thecustoms authorities, shall be revoked where the said undertaking isnot fulfilled.
Article 4
A revocation shall not affect goods which, at the moment of its entry
into effect, have already been placed under a procedure by virtue of therevoked authorization.
However, the customs authorities may require that such goods be
assigned to a permitted customs-approved treatment or use within the
period which they shall set.
CHAPTER 3
Data-processing techniques
Article 4a
1. Under the conditions and in the manner which they shall deter-
mine, and with due regard to the principles laid down by customsrules, the customs authorities may provide that formalities shall be
carried out by a data-processing technique.
For this purpose:
— ‘a data-processing technique’ means:
(a) the exchange of EDI standard messages with the customs autho-
rities;
(b) the introduction of information required for completion of the
formalities concerned into customs data-processing systems;
— ‘EDI’ (electronic data interchange) means, the transmission of data
structured according to agreed message standards, between onecomputer system and another, by electronic means,
— ‘standard message’ means a predefined structure recognized for the
electronic transmission of data.
2. The conditions laid down for carrying out formalities by a data-
processing technique shall include inter alia measures for checking
the source of data and for protecting data against the risk of unauthor-
ized access, loss, alteration or destruction.
Article 4b
Where formalities are carried out by a data-processing technique, the
customs authorities shall determine the rules for replacement of thehandwritten signature by another technique which may be based on
the use of codes.
Article 4c
For test programmes using data-processing techniques designed to eval-
uate possible simplifications, the customs authorities may, for the
period strictly necessary to carry out the programme, waive the require-ment to provide the following information:
(a) the declaration provided for in Article 178(1);
(b) by way of derogation from Article 222(1), the particulars relating
to certain boxes of the Single Administrative Document which arenot necessary for the identification of the goods and which are not1993R2454 — EN — 01.05.2004 — 007.001 — 5
▼M1
▼M19
▼M19
the factors on the basis of which import or export duties are
applied.
However, the information shall be available on request in the frame-
work of a control operation.
The amount of import duties to be charged in the period covered by a
derogation granted pursuant to the first subparagraph shall not be lower
than that which would be levied in the absence of a derogation.
Member States wishing to engage in such test programmes shall
provide the Commission in advance with full details of the proposedtest programme, including its intended duration. They shall also keepthe Commission informed of actual implementation and results. TheCommission shall inform all the other Member States.
TITLE II
BINDING INFORMATION
CHAPTER 1
Definitions
Article 5
For the purpose of this Title:1.binding information :
means tariff information or origin information binding on the admin-
istrations of all Community Member States when the conditions laiddown in Articles 6 and 7 are fulfilled;
2.applicant :
— tariff matters: means a person who has applied to the customs
authorities for binding tariff information,
— origin matters: means a person who has applied to the customs
authorities for binding origin information and has valid reasonsto do so,
3.holder :
means the person in whose name the binding information is issued.
CHAPTER 2
Procedure for obtaining binding information — Notification of infor-
mation to applicants and transmission to the Commission
Article 6
1. Applications for binding information shall be made in writing,
either to the competent customs authorities in the Member State orMember States in which the information is to be used, or to the compe-tent customs authorities in the Member State in which the applicant isestablished.
Applications for binding tariff information shall be made by means of a
form conforming to the specimen shown in Annex 1B.
2. An application for binding tariff information shall relate to only
one type of goods. An application for binding origin information shallrelate to only one type of goods and one set of circumstances confer-ring origin.
3. (A) Applications for binding tariff information shall include the
following particulars:
(a) the holder's name and address;1993R2454 — EN — 01.05.2004 — 007.001 — 6
▼M10
▼M18
▼M10
▼M10
(b) the name and address of the applicant where that person is
not the holder;
(c) the customs nomenclature in which the goods are to be clas-
sified. Where an applicant wishes to obtain theclassification of goods in one of the nomenclatures referredto in Article 20 (3) (b) and (6) (b) of the Code, the applica-tion for binding tariff information shall make express
mention of the nomenclature in question;
(d) a detailed description of the goods permitting their identifi-
cation and the determination of their classification in thecustoms nomenclature;
(e) the composition of the goods and any methods of examina-
tion used to determine this, where the classification dependson it;
(f) any samples, photographs, plans, catalogues or other docu-
ments available which may assist the customs authorities in
determining the correct classification of the goods in thecustoms nomenclature, to be attached as annexes;
(g) the classification envisaged;
(h) agreement to supply a translation of any attached document
into the official language (or one of the official languages)of the Member State concerned if requested by the customsauthorities;
(i) any particulars to be treated as confidential;
(j) indication by the applicant whether, to his knowledge,
binding tariff information for identical or similar goods hasalready been applied for, or issued in the Community;
(k) acceptance that the information supplied may be stored on a
database of the Commission and that the particulars of thebinding tariff information, including any photograph(s),sketch(es), brochure(s) etc., may be disclosed to the public
via the Internet, with the exception of the information
which the applicant has marked as confidential; the provi-sions governing the protection of information in force shallapply.
(B) Applications for binding origin information shall include the
following particulars:
(a) the holder's name and address;
(b) the name and address of the applicant where that person is
not the holder;
(c) the applicable legal basis, for the purposes of Articles 22
and 27 of the Code;
(d) a detailed description of the goods and their tariff classifica-
tion;
(e) the composition of the goods and any methods of examina-
tion used to determine this and their ex-works price, as
necessary;
(f) the conditions enabling origin to be determined, the mate-
rials used and their origin, tariff classification,corresponding values and a description of the circumstances
(rules on change of tariff heading, value added, description
of the operation or process, or any other specific rule)enabling the conditions in question to be met; in particularthe exact rule of origin applied and the origin envisaged forthe goods shall be mentioned;
(g) any samples, photographs, plans, catalogues or other docu-
ments available on the composition of the goods and theircomponent materials and which may assist in describingthe manufacturing process or the processing undergone bythe materials;1993R2454 — EN — 01.05.2004 — 007.001 — 7
▼M24
▼M10
▼M10
(h) agreement to supply a translation of any attached document
into the official language (or one of the official languages)of the Member State concerned if requested by the customs
authorities;
(i) any particulars to be treated as confidential, whether in rela-
tion to the public or the administrations;
(j) indication by the applicant whether, to his knowledge,
binding tariff information or binding origin information forgoods or materials identical or similar to those referred tounder points (d) or (f) have already been applied for orissued in the Community;
(k) acceptance that the information supplied may be stored on a
public-access database of the Commission; however, apartfrom Article 15 of the Code, the provisions governing the
protection of information in force in the Member States
shall apply.
4. Where, on receipt of the application, the customs authorities
consider that it does not contain all the particulars required to give an
informed opinion, the customs authorities shall ask the applicant to
supply the required information. The time limits of three months and150 days referred to in Article 7 shall run from the moment when thecustoms authorities have all the information needed to reach a decision;the customs authorities shall notify the applicant that the application
has been received and the date from which the said time limit will run.
5. The list of customs authorities designated by the Member States
to receive applications for or to issue binding information shall bepublished in the ‘C’ series of the Official Journal of the European
Communities .
Article 7
1. Binding information shall be notified to the applicant as soon as
possible.
(a) Tariff matters: if it has not been possible to notify binding tariff
information to the applicant within three months of acceptance ofthe application, the customs authorities shall contact the applicant
to explain the reason for the delay and indicate when they expect
to be able to notify the information.
(b) Origin matters: information shall be notified within a time limit of
150 days from the date when the application was accepted.
2. Binding information shall be notified by means of a form
conforming to the specimen shown at Annex 1 (binding tariff informa-
tion) or Annex 1A (binding origin information). The notification shall
indicate what particulars will be treated as confidential. The right ofappeal referred to in Article 243 of the Code shall be mentioned.
Article 8
1. In the case of binding tariff information, the customs authorities
of the Member States shall, without delay, transmit to the Commission
the following:
(a) a copy of the application for binding tariff information (set out in
Annex 1B);
(b) a copy of the binding tariff information notified (copy No 2 set out
in Annex 1);
(c) the data as given on copy No 4 set out in Annex 1.
In the case of binding origin information they shall, without delay,
transmit to the Commission the relevant details of the binding origininformation notified.
Such transmission shall be effected by electronic means.1993R2454 — EN — 01.05.2004 — 007.001 — 8
▼M24
▼M24
2. Where a Member State so requests, the Commission shall send it
without delay the particulars obtained in accordance with paragraph 1.Such transmission shall be effected by electronic means.
3. The electronically transmitted data of the application for binding
tariff information, the binding tariff information notified and the dataas given on copy No 4 of Annex 1 shall be stored in a central databaseof the Commission. The data of the binding tariff information,including any photograph(s), sketch(es), brochure(s) and so forth, maybe disclosed to the public via the Internet, with the exception of the
confidential information contained in boxes 3 and 8 of the binding
tariff information notified.
CHAPTER 3
Provisions applying in the event of inconsistencies in binding infor-
mation
Article 9
1. Where different binding information exists:
— the Commission shall, on its own initiative or at the request of the
representative of a Member State, place the item on the agenda of
the Committee for discussion at the meeting to be held thefollowing month or, failing that, the next meeting,
— in accordance with the Committee procedure, the Commission shall
adopt a measure to ensure the uniform application of nomenclatureor origin rules, as applicable, as soon as possible and within sixmonths following the meeting referred to in the first indent.
2. For the purpose of applying paragraph 1, binding origin informa-
tion shall be deemed to be different where it confers different origin on
goods which:
— fall under the same tariff heading and whose origin was determined
in accordance with the same origin rules and,
— have been obtained using the same manufacturing process.
CHAPTER 4
Legal effect of binding information
Article 10
1. Without prejudice to Articles 5 and 64 of the Code, binding infor-
mation may be invoked only by the holder.
2. (a) Tariff matters: the customs authorities may require the holder,
when fulfilling customs formalities, to inform the customsauthorities that he is in possession of binding tariff information
in respect of the goods being cleared through customs.
(b) Origin matters: the authorities responsible for checking the
applicability of binding origin information may require theholder, when completing any formalities, to inform the said
authorities that he is in possession of binding origin information
covering the goods in respect of which the formalities are beingcompleted.
3. The holder of binding information may use it in respect of parti-
cular goods only where it is established:
(a) tariff matters: to the satisfaction of the customs authorities that the
goods in question conform in all respects to those described in the
information presented;
(b) origin matters: to the satisfaction of the authorities referred to in
paragraph 2 (b) that the goods in question and the circumstancesdetermining their origin conform in all respect to those describedin the information presented.1993R2454 — EN — 01.05.2004 — 007.001 — 9
▼M10
▼M10
4. The customs authorities (for binding tariff information) or the
authorities referred to in paragraph 2 (b) (for binding origin informa-tion) may ask for the information to be translated into the official
language or one of the official languages of the Member State
concerned.
Article 11
Binding tariff information supplied by the customs authorities of a
Member State since 1 January 1991 shall become binding on the
competent authorities of all the Member States under the same condi-tions.
Article 12
1. On adoption of one of the acts or measures referred to in Article
12 (5) of the Code, the customs authorities shall take the necessary
steps to ensure that binding information shall thenceforth be issuedonly in conformity with the act or measure in question.
2. (a) For binding tariff information, for the purposes of paragraph 1
above, the date to be taken into consideration shall be as
follows:
— for the Regulations provided for in Article 12 (5) (a) (i) of
the Code concerning amendments to the customs nomencla-
ture, the date of their applicability,
— for the Regulations provided for in Article 12 (5) (a) (i) of
the Code and establishing or affecting the classification ofgoods in the customs nomenclature, the date of their publica-tion in the ‘L’ series of the Official Journal of the European
Communities ,
— for the Regulations provided for in Article 12 (5) (a) (ii) of
the Code concerning amendments to the explanatory notes tothe combined nomenclature, the date of their publication inthe ‘C’ series of the Official Journal of the European
Communities ,
— for judgments of the Court of Justice of the European
Communities provided for in Article 12 (5) (a) (ii) of the
Code, the date of the judgment,
— for the measures provided for in Article 12 (5) (a) (ii) of the
Code concerning the adoption of a classification opinion, oramendments to the explanatory notes to the Harmonized
System Nomenclature by the World Customs Organization,
the date of the Commission communication in the ‘C’ seriesof the Official Journal of the European Communities .
(b) For binding origin information, for the purposes of paragraph 1,
the date to be taken into consideration shall be as follows:
— for the Regulations provided for in Article 12 (5) (b) (i) of
the Code concerning the determination of the origin of goods
and the rules provided for in Article 12 (5) (b) (ii), the dateof their applicability,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning amendments to the explanatory notes and
opinions adopted at Community level, the date of their publi-
cation in the ‘C’ series of the Official Journal of the
European Communities ,
— for judgments of the Court of Justice of the European
Communities provided for in Article 12 (5) (b) (ii) of theCode, the date of the judgment,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning opinions on origin or explanatory notes
adopted by the World Trade Organization, the date given inthe Commission communication in the ‘C’ series of the Offi-
cial Journal of the European Communities ,
— for the measures provided for in Article 12 (5) (b) (ii) of the
Code concerning the Annex to the World Trade Organiza-1993R2454 — EN — 01.05.2004 — 007.001 — 10
▼M10
tion's Agreement on rules of origin and those adopted under
international agreements, the date of their applicability.
3. The Commission shall communicate the dates of adoption of the
measures and acts referred to in this Article to the customs authoritiesas soon as possible.
CHAPTER 5
Provisions applying in the event of expiry of binding information
Article 13
Where, pursuant to the second sentence of Article 12 (4) and Article 12
(5) of the Code, binding information is void or ceases to be valid, thecustoms authority which supplied it shall notify the Commission assoon as possible
Article 14
1. When a holder of binding information which has ceased to be
valid for reasons referred to in Article 12 (5) of the Code, wishes tomake use of the possibility of invoking such information during a givenperiod pursuant to paragraph 6 of that Article, he shall notify thecustoms authorities, providing any necessary supporting documents to
enable a check to be made that the relevant conditions have been satis-
fied.
2. In exceptional cases where the Commission, in accordance with
the second subparagraph of Article 12 (7) of the Code, adopts ameasure derogating from the provisions of paragraph 6 of that Article,
or where the conditions referred to in paragraph 1 of this Article
concerning the possibility of continuing to invoke binding tariff infor-mation or binding origin information have not been fulfilled, thecustoms authorities shall notify the holder in writing.
TITLE IV
ORIGIN OF GOODS
CHAPTER 1
Non-preferential origin
Section 1
Working or processing conferring origin
Article 35
This chapter lays down, for textiles and textile articles falling within
Section XI of the combined nomenclature, and for certain productsother than textiles and textile articles, the working or processing whichshall be regarded as satisfying the criteria laid down in Article 24 of
the Code and shall confer on the products concerned the origin of the
country in which they were carried out.
‘Country’ means either a third country or the Community as appro-
priate.
Subsection 1
Textiles and textile articles falling within Section XI of the
combined nomenclature
Article 36
For textiles and textile articles falling within Section XI of the
combined nomenclature, a complete process, as specified in Article1993R2454 — EN — 01.05.2004 — 007.001 — 11
▼M18
▼B
▼B
37, shall be regarded as a working or processing conferring origin in
terms of Article 24 of the Code.
Article 37
Working or processing as a result of which the products obtained
receive a classification under a heading of the combined nomenclatureother than those covering the various non-originating materials usedshall be regarded as complete processes.
However, for products listed in Annex 10, only the specific processes
referred to in column 3 of that Annex in connection with each product
obtained shall be regarded as complete, whether or not they involve achange of heading.
The method of applying the rules in Annex 10 is described in the intro-
ductory notes in Annex 9.
Article 38
For the purposes of the preceding Article, the following shall in any
event be considered as insufficient working or processing to conferthe status of originating products whether or not there is a change ofheading:
(a) operations to ensure the preservation of products in good condition
during transport and storage (ventilation, spreading out, drying,removal of damaged parts and like operations);
(b) simple operations consisting of removal of dust, sifting or
screening, sorting, classifying, matching (including the making-upof sets of articles), washing, cutting up;
(c) (i) changes of packing and breaking-up and assembly of consign-
ments;
(ii) simple placing in bags, cases, boxes, fixing on cards or boards,
etc., and all other simple packing operations;
(d) the affixing of marks, labels or other like distinguishing signs on
products or their packaging;
(e) simple assembly of parts of products to constitute a complete
product;
(f) a combination of two or more operations specified in (a) to (e).
Subsection 2
Products other than textiles and textile articles falling within
Section XI of the combined nomenclature
Article 39
In the case of products obtained which are listed in Annex 11, the
working or processing referred to in column 3 of the Annex shall be
regarded as a process or operation conferring origin under Article 24
of the Code.
The method of applying the rules set out in Annex 11 is described in
the introductory notes in Annex 9.
Subsection 3
Common provisions for all products
Article 40
Where the lists in Annexes 10 and 11 provide that origin is conferred if
the value of the non-originating materials used does not exceed a givenpercentage of the ex-works price of the products obtained, such percen-
tage shall be calculated as follows:
— ‘value’ means the customs value at the time of import of the non-
originating materials used or, if this is not known and cannot be1993R2454 — EN — 01.05.2004 — 007.001 — 12
▼B
ascertained, the first ascertainable price paid for such materials in
the country of processing,
— ‘ex-works price’ means the ex-works price of the product obtained
minus any internal taxes which are, or may be, repaid when suchproduct is exported,
— ‘value acquired as a result of assembly operations’ means the
increase in value resulting from the assembly itself, together with
any finishing and checking operations, and from the incorporation
of any parts originating in the country where the operations in ques-tion were carried out, including profit and the general costs borne inthat country as a result of the operations.
Section 2
Implementing provisions relating to spare parts
Article 41
1. Accessories, spare parts or tools delivered with any piece of
equipment, machine, apparatus or vehicle which form part of its stan-
dard equipment shall be deemed to have the same origin as that piece
of equipment, machine, apparatus or vehicle.
►
M1 2.◄ Essential spare parts for use with any piece of equip-
ment, machine, apparatus or vehicle put into free circulation orpreviously exported shall be deemed to have the same origin as that
piece of equipment, machine, apparatus or vehicle provided the condi-
tions laid down in this section are fulfilled.
Article 42
The presumption of origin referred to in the preceding Article shall be
accepted only:
— if this is necessary for importation into the country of destination,
— if the incorporation of the said essential spare parts in the piece of
equipment, machine, apparatus or vehicle concerned at the produc-tion stage would not have prevented the piece of equipment,
machine, apparatus or vehicle from having Community origin or
that of the country of manufacture.
Article 43
For the purposes of Article 41:
(a) ‘piece of equipment, machine, apparatus or vehicle’ means goods
listed in Sections XVI, XVII and XVIII of the combined nomencla-ture;
(b) ‘essential spare parts’ means parts which are:
— components without which the proper operation of the goods
referred to in (a) which have been put into free circulation orpreviously exported cannot be ensured, and
— characteristic of those goods, and— intended for their normal maintenance and to replace parts of
the same kind which are damaged or have become unservice-able.
Article 44
Where an application is presented to the competent authorities or
authorized agencies of the Member States for a certificate of originfor essential spare parts within the meaning of Article 41, box 6 (Item
number, marks, numbers, number and kind of packages, description of
goods) of that certificate and the application relating thereto shallinclude a declaration by the person concerned that the goods mentionedtherein are intended for the normal maintenance of a piece of equip-ment, machine, apparatus or vehicle previously exported, together1993R2454 — EN — 01.05.2004 — 007.001 — 13
▼M1
▼B
▼B
with the exact particulars of the said piece of equipment, machine,
apparatus or vehicle.
Whenever possible, the person concerned shall also give the particulars
of the certificate of origin (issuing authority, number and date of certi-ficate) under cover of which was exported the piece of equipment,machine, apparatus or vehicle for whose maintenance the parts are
intended.
Article 45
Where the origin of essential spare parts within the meaning of Article
41 must be proved for their release for free circulation in the Commu-nity by the production of a certificate of origin, the certificate shallinclude the particulars referred to in Article 44.
Article 46
In order to ensure application of the rules laid down in this section, the
competent authorities of the Member States may require additionalproof, in particular:
— production of the invoice or a copy of the invoice relating to the
piece of equipment, machine, apparatus or vehicle put into free
circulation or previously exported,
— the contract or a copy of the contract or any other document
showing that delivery is being made as part of the normal mainte-nance service.
Section 3
Implementing provisions relating to certificates of origin
Subsection 1
Provisions relating to universal certificates of origin
Article 47
When the origin of a product is or has to be proved on importation by
the production of a certificate of origin, that certificate shall fulfil the
following conditions:
(a) it shall be made out by a reliable authority or agency duly author-
ized for that purpose by the country of issue;
(b) it shall contain all the particulars necessary for identifying the
product to which it relates, in particular:
— the number of packages, their nature, and the marks and
numbers they bear,
— the type of product,— the gross and net weight of the product; these particulars may,
however, be replaced by others, such as the number or volume,
when the product is subject to appreciable changes in weightduring carriage or when its weight cannot be ascertained orwhen it is normally identified by such other particulars,
— the name of the consignor;
(c) it shall certify unambiguously that the product to which it relates
originated in a specific country.
Article 48
1. A certificate of origin issued by the competent authorities or
authorized agencies of the Member States shall comply with the condi-tions prescribed by Article 47 (a) and (b).
2. The certificates and the applications relating to them shall be
made out on forms corresponding to the specimens in Annex 12.
3. Such certificates of origin shall certify that the goods originated
in the Community.1993R2454 — EN — 01.05.2004 — 007.001 — 14
▼B
However, when the exigencies of export trade so require, they may
certify that the goods originated in a particular Member State.
If the conditions of Article 24 of the Code are fulfilled only as a result
of a series of operations or processes carried out in different Member
States, the goods may only be certified as being of Community origin.
Article 49
Certificates of origin shall be issued upon written request of the person
concerned.
Where the circumstances so warrant, in particular where the applicant
maintains a regular flow of exports, the Member States may decide not
to require an application for each export operation, on condition that
the provisions concerning origin are complied with.
Where the exigencies of trade so require, one or more extra copies of
an origin certificate may be issued.
Such copies shall be made out on forms corresponding to the specimen
in Annex 12.
Article 50
1. The certificate shall measure 210 × 297 mm. A tolerance of up to
minus 5 mm or plus 8 mm in the length shall be allowed. The paper
used shall be white, free of mechanical pulp, dressed for writingpurposes and weigh at least 64 g/m
2or between 25 and 30 g/m2where
air-mail paper is used. It shall have a printed guilloche pattern back-ground in sepia such as to reveal any falsification by mechanical or
chemical means.
2. The application form shall be printed in the official language or
in one or more of the official languages of the exporting Member State.
The certificate of origin form shall be printed in one or more of theofficial languages of the Community or, depending on the practiceand requirements of trade, in any other language.
3. Member States may reserve the right to print the certificate of
origin forms or may have them printed by approved printers. In thelatter case, each certificate must bear a reference to such approval.
Each certificate of origin form must bear the name and address of the
printer or a mark by which the printer can be identified. It shall alsobear a serial number, either printed or stamped, by which it can beidentified.
Article 51
The application form and the certificate of origin shall be completed in
typescript or by hand in block capitals, in an identical manner, in oneof the official languages of the Community or, depending on the prac-tice and requirements of trade, in any other languages.
Article 52
Each origin certificate referred to in Article 48 shall bear a serial
number by which it can be identified. The application for the certificateand all copies of the certificate itself shall bear the same number.
In addition, the competent authorities or authorized agencies of the
Member States may number such documents by order of issue.
Article 53
The competent authorities of the Member States shall determine what
additional particulars, if any, are to be given in the application. Suchadditional particulars shall be kept to a strict minimum.
Each Member State shall inform the Commission of the provisions it
adopts in pursuance of the preceding paragraph. The Commission shallimmediately communicate this information to the other Member States.1993R2454 — EN — 01.05.2004 — 007.001 — 15
▼B
Article 54
The competent authorities or authorized agencies of the Member States
which have issued certificates of origin shall retain the applications fora minimum of two years.
However, applications may also be retained in the form of copies
thereof, provided that these have the same probative value under thelaw of the Member State concerned.
Subsection 2
Specific provisions relating to certificates of origin for certain agri-
cultural products subject to special import arrangements
Article 55
Articles 56 to 65 lay down the conditions for use of certificates of
origin relating to agricultural products originating in third countriesfor which special non-preferential import arrangements have been
established, in so far as these arrangements refer to the following
provisions.
(a)Certificates of origin
Article 56
1. Certificates of origin relating to agricultural products originating
in third countries for which special non-preferential import arrange-
ments are established shall be made out on a form conforming to the
specimen in Annex 13.
2. Such certificates shall be issued by the competent governmental
authorities of the third countries concerned, hereinafter referred to as
the issuing authorities, if the products to which the certificates relate
can be considered as products originating in those countries within themeaning of the rules in force in the Community.
3. Such certificates shall also certify all necessary information
provided for in the Community legislation governing the special importarrangements referred to in Article 55.
4. Without prejudice to specific provisions under the special import
arrangements referred to in Article 55 the period of validity of the
certificates of origin shall be ten months from the date of issue by theissuing authorities.
Article 57
1. Certificates of origin drawn up in accordance with the provisions
of this subsection shall consist only of a single sheet identified by theword ‘original’ next to the title of the document.
If additional copies are necessary, they shall bear the designation
‘copy’ next to the title of the document.
2. The competent authorities in the Community shall accept as valid
only the original of the certificate of origin.
Article 58
1. The certificate of origin shall measure 210 × 297 mm; a tolerance
of up to plus 8 mm or minus 5 mm in the length may be allowed. Thepaper used shall be white, not containing mechanical pulp, and shallweigh not less than 40 g/m
2. The face of the original shall have a
printed yellow guilloche pattern background making any falsification
by mechanical or chemical means apparent.
2. The certificates shall be printed and completed in one of the offi-
cial languages of the Community.1993R2454 — EN — 01.05.2004 — 007.001 — 16
▼B
Article 59
1. The certificate shall be completed in typescript or by means of a
mechanical data-processing system, or similar procedure.
2. Entries must not be erased or overwritten. Any changes shall be
made by crossing out the wrong entry and if necessary adding thecorrect particulars. Such changes shall be initialled by the personmaking them and endorsed by the issuing authorities.
Article 60
1. Box 5 of the certificates of origin issued in accordance with Arti-
cles 56 to 59 shall contain any additional particulars which may berequired for the implementation of the special import arrangements towhich they relate as referred to in Article 56 (3).
2. Unused spaces in boxes 5, 6 and 7 shall be struck through in such
a way that nothing can be added at a later stage.
Article 61
Each certificate of origin shall bear a serial number, whether or not
printed, by which it can be identified, and shall be stamped by the
issuing authority and signed by the person or persons empowered todo so.
The certificate shall be issued when the products to which it relates are
exported, and the issuing authority shall keep a copy of each certificateissued.
Article 62
Exceptionally, the certificates of origin referred to above may be issued
after the export of the products to which they relate, where the failure
to issue them at the time of such export was a result of involuntary
error or omission or special circumstances.
The issuing authorities may not issue retrospectively a certificate of
origin provided for in Articles 56 to 61 until they have checked thatthe particulars in the exporter's application correspond to those in therelevant export file.
Certificates issued retrospectively shall bear one of the following:
— expedido a posteriori ,
— udstedt efterfølgende,
— Nachträglich ausgestellt,
—Εκδοθέν εκ των υστέρων ,
— Issued retrospectively,
— Délivré a posteriori ,
— rilasciato a posteriori ,
— afgegeven a posteriori ,
— emitido a posteriori ,
— annettu jälkikäteen — utfärdat i efterhand,
— utfärdat i efterhand,
— Vystaveno dodate čně,
— Välja antud tagasiulatuvalt,
— Izsniegts retrospekt īvi,
— Retrospektyvusis išdavimas,
— Kiadva visszamen őleges hatállyal,
—M aħruġretrospettivament,
— Wystawione retrospektywnie,
— Izdano naknadno,
— Vydané dodato čne,1993R2454 — EN — 01.05.2004 — 007.001 — 17
▼A1
▼A2
▼B
in the ‘Remarks’ box.
(b) Administrative cooperation
Article 63
1. Where the special import arrangements for certain agricultural
products provide for the use of the certificate of origin laid down inArticles 56 to 62, the entitlement to use such arrangements shall be
subject to the setting up of an administrative cooperation procedure
unless specified otherwise in the arrangements concerned.
To this end the third countries concerned shall send the Commission of
the European Communities:
— the names and addresses of the issuing authorities for certificates of
origin together with specimens of the stamps used by the saidauthorities,
— the names and addresses of the government authorities to which
requests for the subsequent verification of origin certificatesprovided for in Article 64 below should be sent.
The Commission shall transmit all the above information to the compe-
tent authorities of the Member States.
2. Where the third countries in question fail to send the Commission
the information specified in paragraph 1, the competent authorities inthe Community shall refuse access entitlement to the special importarrangements.
Article 64
1. Subsequent verification of the certificates of origin referred to in
Articles 56 to 62 shall be carried out at random and whenever reason-
able doubt has arisen as to the authenticity of the certificate or theaccuracy of the information it contains.
For origin matters the verification shall be carried out on the initiative
of the customs authorities.
For the purposes of agricultural rules, the verification may be carried
out, where appropriate, by other competent authorities.
2. For the purposes of paragraph 1, the competent authorities in the
Community shall return the certificate of origin or a copy thereof to thegovernmental authority designated by the exporting country, giving,where appropriate, the reasons of form or substance for an enquiry. Ifthe invoice has been produced, the original or a copy thereof shall beattached to the returned certificate. The authorities shall also provide
any information that has been obtained suggesting that the particulars
given on the certificates are inaccurate or that the certificate is notauthentic.
Should the customs authorities in the Community decide to suspend the
application of the special import arrangements concerned pending theresults of the verification they shall grant release of the productssubject to such precautions as they consider necessary.
Article 65
1. The results of subsequent verifications shall be communicated to
the competent authorities in the Community as soon as possible.
The said results must make it possible to determine whether the origin
certificates remitted in the conditions laid down in Article 64 above
apply to the goods actually exported and whether the latter may actu-ally give rise to application of the special importation arrangementsconcerned.
2. If there is no reply within a maximum time limit of six months to
requests for subsequent verification, the competent authorities in theCommunity shall definitively refuse to grant entitlement to the specialimport arrangements.1993R2454 — EN — 01.05.2004 — 007.001 — 18
▼M18
CHAPTER 2
Preferential origin
Article 66
For the purposes of this Chapter:
(a) ‘manufacture’ means any kind of working or processing including
assembly or specific operations;
(b) ‘material’ means any ingredient, raw material, component or part,
etc., used in the manufacture of the product;
(c) ‘product’ means the product being manufactured, even if it is
intended for later use in another manufacturing operation;
(d) ‘goods’ means both materials and products;
(e) ‘customs value’ means the value as determined in accordance with
the 1994 Agreement on implementation of Article VII of the
General Agreement on Tariffs and Trade (WTO Agreement on
customs valuation);
(f) ‘ex-works price’ in the list in Annex 15 means the price paid for
the product ex-works to the manufacturer in whose undertakingthe last working or processing is carried out, provided that the price
includes the value of all the materials used, minus any internal
taxes which are, or may be, repaid when the product obtained isexported;
(g) ‘value of materials’ in the list in Annex 15 means the customs
value at the time of importation of the non-originating materialsused, or, if this is not known and cannot be ascertained, the first
ascertainable price paid for the materials in the Community or the
beneficiary country within the meaning of Article 67(1) or in thebeneficiary republic within the meaning of Article 98(1). Wherethe value of the originating materials used needs to be established,this subparagraph shall be applied mutatis mutandis ;
(h) ‘chapters’ and ‘headings’ mean the chapters and the headings (four-
digit codes) used in the nomenclature which makes up the Harmo-
nised System;
(i) ‘classified’ refers to the classification of a product or material under
a particular heading;
(j) ‘consignment’ means products which are either sent simultaneously
from one exporter to one consignee or covered by a single transport
document covering their shipment from the exporter to theconsignee or, in the absence of such document, by a single invoice.
Section 1
Generalised system of preferences
Subsection 1
Definition of the concept of originating products
Article 67
1. For the purposes of the provisions concerning generalised tariff
preferences granted by the Community to products originating in devel-oping countries (hereinafter referred to as ‘beneficiary countries’), the
following products shall be considered as originating in a beneficiary
country:
(a) products wholly obtained in that country within the meaning of
Article 68;
(b) products obtained in that country in the manufacture of which
products other than those referred to in (a) are used, provided thatthe said products have undergone sufficient working or processingwithin the meaning of Article 69.1993R2454 — EN — 01.05.2004 — 007.001 — 19
▼M18
2. For the purposes of this section, products originating in the
Community, within the meaning of paragraph 3, which are subject ina beneficiary country to working or processing going beyond that
described in Article 70 shall be considered as originating in that bene-
ficiary country.
3. Paragraph 1 shall apply mutatis mutandis in order to establish the
origin of the products obtained in the Community.
4. In so far as Norway and Switzerland grant generalised tariff
preferences to products originating in the beneficiary countries referredto in paragraph 1 and apply a definition of the concept of origin corre-sponding to that set out in this section, products originating in theCommunity, Norway or Switzerland which are subject in a beneficiarycountry to working or processing going beyond that described in
Article 70 shall be considered as originating in that beneficiary
country.
The provisions of the first subparagraph shall apply only to products
originating in the Community, Norway or Switzerland (according tothe rules of origin relative to the tariff preferences in question) whichare exported direct to the beneficiary country.
The provisions of the first subparagraph shall not apply to products
falling within Chapters 1 to 24 of the Harmonised System.
The Commission shall publish in the Official Journal of the European
Communities (C series) the date from which the provisions laid down
in the first and second subparagraphs shall apply.
5. The provisions of paragraph 4 shall apply on condition that
Norway and Switzerland grant, by reciprocity, the same treatment toCommunity products.
Article 68
1. The following shall be considered as wholly obtained in a benefi-
ciary country or in the Community:
(a) mineral products extracted from its soil or from its seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea
outside its territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the
products referred to in (f);
(h) used articles collected there fit only for the recovery of raw mate-
rials;
(i) waste and scrap resulting from manufacturing operations conducted
there;
(j) products extracted from the seabed or below the seabed which is
situated outside its territorial waters but where it has exclusiveexploitation rights;
(k) goods produced there exclusively from products specified in (a) to
(j).
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f)
and (g) shall apply only to vessels and factory ships:
— which are registered or recorded in the beneficiary country or in a
Member State,
— which sail under the flag of a beneficiary country or of a Member
State,
— which are at least 50 % owned by nationals of the beneficiary
country or of Member States or by a company having its headoffice in that country or in one of those Member States, of which1993R2454 — EN — 01.05.2004 — 007.001 — 20
▼M18
the manager or managers, Chairman of the Board of Directors or of
the Supervisory Board, and the majority of the members of suchboards are nationals of that beneficiary country or of the Member
States and of which, in addition, in the case of companies, at least
half the capital belongs to that beneficiary country or to theMember States or to public bodies or nationals of that beneficiarycountry or of the Member States,
— of which the master and officers are nationals of the beneficiary
country or of the Member States, and
— of which at least 75 % of the crew are nationals of the beneficiary
country or of the Member States.
3. The terms ‘beneficiary country’ and ‘Community’ shall also
cover the territorial waters of that country or of the Member States.
4. Vessels operating on the high seas, including factory ships on
which the fish caught is worked or processed, shall be considered as
part of the territory of the beneficiary country or of the Member Stateto which they belong, provided that they satisfy the conditions set outin paragraph 2.
Article 69
For the purposes of Article 67, products which are not wholly obtained
in a beneficiary country or in the Community are considered to be
sufficiently worked or processed when the conditions set out in thelist in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the
working or processing which must be carried out on non-originatingmaterials used in manufacturing, and apply only in relation to suchmaterials.
If a product which has acquired originating status by fulfilling the
conditions set out in the list is used in the manufacture of anotherproduct, the conditions applicable to the product in which it is incorpo-
rated shall not apply to it, and no account shall be taken of the non-
originating materials which may have been used in its manufacture.
Article 70
1. Without prejudice to paragraph 2, the following operations shall
be considered as insufficient working or processing to confer the statusof originating products, whether or not the requirements of Article 69
are satisfied:
(a) preserving operations to ensure that the products remain in good
condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other cover-
ings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals
and rice;
(g) operations to colour sugar or form sugar lumps; partial or total
milling of sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching;
(including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on
cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distin-
guishing signs on products or their packaging;1993R2454 — EN — 01.05.2004 — 007.001 — 21
▼M22
▼M22
(m) simple mixing of products, whether or not of different kinds, where
one or more components of the mixtures do not meet the condi-tions laid down in this section to enable them to be considered as
originating in a beneficiary country or in the Community;
(n) simple assembly of parts of articles to constitute a complete article
or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points
(a) to (n);
(p) slaughter of animals.
2. All the operations carried out in either a beneficiary country or
the Community on a given product shall be considered together whendetermining whether the working or processing undergone by thatproduct is to be regarded as insufficient within the meaning of para-graph 1.
Article 70a
1. The unit of qualification for the application of the provisions of
this section shall be the particular product which is considered as the
basic unit when determining classification using the nomenclature ofthe Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is clas-
sified under the terms of the Harmonised System in a single
heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products
classified under the same heading of the Harmonised System, eachproduct must be taken individually when applying the provisions of
this section.
2. Where, under general rule 5 of the Harmonised System, packa-
ging is included with the product for classification purposes, it shallbe included for the purposes of determining origin.
Article 71
1. By way of derogation from the provisions of Article 69, non-
originating materials may be used in the manufacture of a givenproduct, provided that their total value does not exceed 10 % of theex-works price of the product.
Where, in the list, one or several percentage are given for the
maximum value of non-originating materials, such percentages mustnot be exceeded through the application of the first subparagraph.
2. Paragraph 1 shall not apply to products falling within Chapters 50
to 63 of the Harmonised System.
Article 72
1. By way of derogation from Article 67, for the purposes of deter-
mining whether a product manufactured in a beneficiary country which
is a member of a regional group originates therein with the meaning of
that Article, products originating in any of the countries of that regionalgroup and used in further manufacture in another country of the groupshall be treated as if they originated in the country of further manufac-ture (regional cumulation).
2. The country of origin of the final product shall be determined in
accordance with Article 72a.1993R2454 — EN — 01.05.2004 — 007.001 — 22
▼M18
▼M22
3. Regional cumulation shall apply to three separate regional groups
of beneficiary countries benefiting from the generalised system ofpreferences:
(a) Group I: Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia,
Philippines, Singapore, Thailand, Vietnam;
(b) Group II: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador,
Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela;
(c) Group III: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan,
Sri Lanka.
4. The expression ‘regional group’ shall be taken to mean Group I,
Group II or Group III, as the case may be.
Article 72a
1. When goods originating in a country which is a member of a
regional group are worked or processed in another country of thesame regional group, they shall have the origin of the country of theregional group where the last working or processing was carried out,provided that:
(a) the value added there, as defined in paragraph 3, is greater than the
highest customs value of the products used originating in any one
of the other countries of the regional group, and
(b) the working or processing carried out there exceeds that set out in
Article 70 and, in the case of textile products, also those operationsreferred to at Annex 16.
2. When the conditions of original in paragraph 1(a) and (b) are not
satisfied, the products shall have the origin of the country of theregional group which accounts for the highest customs value of the
originating products coming from other countries of the regional group.
3. ‘Value added’ means the ex-works price minus the customs value
of each of the products incorporated which originated in another
country of the regional group.
4. Proof of the originating status of goods exported from a country
of a regional group to another country of the same group to be used infurther working or processing, or to be re-exported where no furtherworking or processing takes place, shall be established by a certificateof origin Form A issued in the first country.
5. Proof of the originating status, acquired or retained under the
terms of Article 72, this Article and Article 72b, of goods exportedfrom a country of a regional group to the Community, shall be estab-
lished by a certificate of origin Form A issued or an invoice declaration
made out in that country on the basis of a certificate of origin Form Aissued according to the provisions of paragraph 4.
6. The country of origin shall be marked in box 12 of the certificate
of origin Form A or on the invoice declaration, that country being:
— in the case of products exported without further working or proces-
sing according to paragraph 4, the country of manufacture;
— in the case of products exported after further working or processing,
the country of origin as determined in accordance with paragraph 1.
Article 72b
1. Articles 72 and 72a shall apply only where:
(a) the rules regulating trade in the context of regional cumulation, as
between the countries of the regional group, are identical to those
laid down in this section:
(b) each country of the regional group has undertaken to comply or
ensure compliance with the terms of this section and to providethe administrative cooperation necessary both to the Communityand to the other countries of the regional group in order to ensure1993R2454 — EN — 01.05.2004 — 007.001 — 23
▼M18
▼M18
the correct issue of certificates of origin Form A and the verifica-
tion of certificates of origin Form A and invoice declarations.
This undertaking shall be transmitted to the Commission through
the following Secretariats, as the case may be:
(i) Group I: the General Secretariat of the Association of South-
East Asian Nations (ASEAN);
(ii) Group II: the Andean Community — Central American
Common Market and Panama Permanent Joint Committee on
Origin (Comité Conjunto Permanente de Origen ComunidadAndina - Mercado Común Centroamericano y Panamá);
(iii) Group III: the Secretariat of the South Asian Association for
Regional Cooperation (SAARC).
2. The Commission shall inform the Member States when the condi-
tions set out in paragraph 1 have been satisfied, in the case of eachregional group.
3. Article 78(1)(b) shall not apply to products originating in any of
the countries of the regional group when they pass through the territoryof any of the other countries of the regional group, whether or notfurther working or processing take place there.
Article 73
Accessories, spare parts and tools dispatched with a piece of equip-
ment, machine, apparatus or vehicle which are part of the normalequipment and included in the price thereof or which are not separatelyinvoiced, shall be regarded as one with the piece of equipment,
machine, apparatus or vehicle in question.
Article 74
Sets, as defined in general rule 3 of the Harmonised System, shall be
regarded as originating when all the component products are origi-nating products. Nevertheless, when a set is composed of originatingand non-originating products, the set as a whole shall be regarded asoriginating, provided that the value of the non-originating productsdoes not exceed 15 % of the ex-works price of the set.
Article 75
In order to determine whether a product is an originating product, it
shall not be necessary to determine the origin of the following which
might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter, and which are not intended to enter, into
the final composition of the product.
Article 76
1. Derogations from the provisions of this section may be made in
favour of the least-developed beneficiary countries benefiting from thegeneralised system of preferences when the development of existing
industries or the creation of new industries justifies them. The least-
developed beneficiary countries are listed in the Council Regulationsand the ECSC Decision concerning the application of generalised tariffpreferences. For this purpose, the country concerned shall submit to theCommunity a request for a derogation together with the reasons for therequest in accordance with paragraph 3.1993R2454 — EN — 01.05.2004 — 007.001 — 24
▼M22
▼M18
▼M18
2. The examination of requests shall, in particular, take into account:
(a) cases where the application of existing rules of origin would affect
significantly the ability of an existing industry in the country
concerned to continue its exports to the Community, with particular
reference to cases where this could lead to business closures;
(b) specific cases where it can be clearly demonstrated that significant
investment in an industry could be deterred by the rules of origin
and where a derogation encouraging implementation of the invest-
ment programme would enable the rules to be satisfied by stages;
(c) the economic and social impact of the decision to be taken espe-
cially in respect of employment in the beneficiary countries and
the Community.
3. In order to facilitate the examination of requests for derogation,
the country making the request shall furnish in support of its requestthe fullest possible information, covering in particular the points listedbelow:
— description of the finished product,
— nature and quantity of materials originating in a third country,
— manufacturing process,
— value added,— the number of employees in the enterprise concerned,— the anticipated volume of the exports to the Community,— other possible sources of supply for raw materials,— reasons for the duration requested,— other observations.
4. The Commission shall present the derogation-request to the
Committee. ►
M22 It shall be decided on in accordance with the
committee procedure. ◄
5. Where use is made of a derogation, the following phrase must
appear in box 4 of the certificate of origin Form A, or on the invoice
declaration laid down in Article 89:
‘Derogation - Regulation (EC) No …/…’.6. The provisions of paragraphs 1 to 5 shall apply to any prolonga-
tions.
Article 77
The conditions set out in this section for acquiring originating status
must continue to be fulfilled at all times in the beneficiary country orin the Community.
If originating products exported from the beneficiary country or from
the Community to another country are returned, they must be consid-
ered as non-originating unless it can be demonstrated to thesatisfaction of the competent authorities that:
— the products returned are the same as those which were exported,
and
— they have not undergone any operations beyond that necessary to
preserve them in good condition while in that country or while
being exported.
Article 78
1. The following shall be considered as transported direct from the
beneficiary country to the Community or from the Community to thebeneficiary country:
(a) products transported without passing through the territory of any
other country, except in the case of the territory of another country
of the same regional group where Article 72 is applied;
(b) products constituting one single consignment transported through
the territory of countries other than the beneficiary country or theCommunity, with, should the occasion arise, trans-shipment or1993R2454 — EN — 01.05.2004 — 007.001 — 25
▼M18
temporary warehousing in those countries, provided that the
products remain under the surveillance of the customs authoritiesin the country of transit or of warehousing and do not undergo
operations other than unloading, reloading or any operation
designed to preserve them in good condition;
(c) products transported through the territory of Norway or Switzerland
and subsequently re-exported in full or in part to the Community orto the beneficiary country, provided that the products remain under
the surveillance of the customs authorities of the country of transit
or of warehousing and do not undergo operations other thanunloading, reloading or any operation designed to preserve them ingood condition;
(d) products which are transported by pipeline without interruption
across a territory other than that of the exporting beneficiary
country or of the Community.
2. Evidence that the conditions specified in paragraph 1(b) and (c)
have been fulfilled shall be supplied to the competent customs authori-
ties by the production of:
(a) a single transport document covering the passage from the
exporting country through the country of transit; or
(b) a certificate issued by the customs authorities of the country of
transit:
— giving an exact description of the products,
— stating the dates of unloading and reloading of the products and,
where applicable, the names of the ships, or the other means oftransport used, and
— certifying the conditions under which the products remained in
the country of transit;
(c) or, failing these, any substantiating documents.
Article 79
1. Originating products sent from a beneficiary country for exhibi-
tion in another country and sold after the exhibition for importationinto the Community shall benefit, on importation, from the tariff
preferences referred to in Article 67, provided that the products meet
the requirements of this section entitling them to be recognised asoriginating in the beneficiary country and provided that it is shown tothe satisfaction of the competent Community customs authorities that:
(a) an exporter has consigned these products from the beneficiary
country directly to the country in which the exhibition is held andhas exhibited them there;
(b) the products have been sold or otherwise disposed of by that
exporter to a person in the Community;
(c) the products have been consigned during the exhibition or immedi-
ately thereafter to the Community in the state in which they weresent for exhibition;
(d) the products have not, since they were consigned for exhibition,
been used for any purpose other than demonstration at the exhibi-
tion.
2. A certificate of origin Form A shall be submitted to the Commu-
nity customs authorities in the normal manner. The name and address
of the exhibition must be indicated thereon. Where necessary, addi-
tional documentary evidence of the nature of the products and theconditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or
crafts exhibition, fair or similar public show or display which is notorganized for private purposes in shops or business premises with aview to the sale of foreign products, and during which the productsremain under customs control.1993R2454 — EN — 01.05.2004 — 007.001 — 26
▼M18
Subsection 2
Proof of origin
Article 80
Products originating in the beneficiary country shall benefit from the
►C6 tariff preferences ◄referred to in Article 67, on submission of
either:
(a) a certificate of origin Form A, a specimen of which appears in
Annex 17; or
(b) in the cases specified in Article 89(1), a declaration, the text of
which appears in Annex 18, given by the exporter on an invoice, a
delivery note or any other commercial document which describesthe products concerned in sufficient detail to enable them to beidentified (hereinafter referred to as the ‘invoice declaration’).
(a)CERTIFICATE OF ORIGIN FORM A
Article 81
1. Originating products within the meaning of this section shall be
eligible, on importation into the Community, to benefit from the tariffpreferences referred to in Article 67, provided that they have been
transported directly within the meaning of Article 78, on submission
of a certificate of origin Form A, issued by the customs authorities orby other competent governmental authorities of the beneficiary country,provided that the latter country:
— has communicated to the Commission the information required by
Article 93, and
— assists the Community by allowing the customs authorities of
Member States to verify the authenticity of the document or theaccuracy of the information regarding the true origin of the productsin question.
2. A certificate of origin Form A may be issued only where it can
serve as the documentary evidence required for the purposes of the
tariff preferences referred to in Article 67.
3. A certificate of origin Form A shall be issued only on written
application from the exporter or his authorised representative.
4. The exporter or his authorised representative shall submit with his
application any appropriate supporting documents proving that theproducts to be exported qualify for the issue of a certificate of origin
Form A.
5. The certificate shall be issued by the competent governmental
authorities of the beneficiary country if the products to be exportedcan be considered as products originating in that country within themeaning of Subsection 1. The certificate shall be made available tothe exporter as soon as the export has taken place or is ensured.
6. For the purposes of verifying whether the conditions set out in
paragraph 5 have been met, the competent governmental authorities
shall have the right to call for any documentary evidence or to carryout any check which they consider appropriate.
7. It shall be the responsibility of the competent governmental
authorities of the beneficiary country to ensure that certificates andapplications are duly completed.
8. The completion of box 2 of the certificate of origin Form A shall
be optional. Box 12 shall be duly completed by indicating ‘European
Community’ or one of the Member States.
9. The date of issue of the certificate of origin Form A shall be indi-
cated in box 11. The signature to be entered in that box, which isreserved for the competent governmental authorities issuing the certifi-cate, shall be handwritten.1993R2454 — EN — 01.05.2004 — 007.001 — 27
▼M18
Article 82
Where, at the request of the importer and on the conditions laid down
by the customs authorities of the importing country, dismantled or non-
assembled products within the meaning of general rule 2(a) of the
Harmonised System and falling within Section XVI or XVII or headingNo 7308 or 9406 of the Harmonised System are imported by instal-ments, a single proof of origin for such products shall be submitted tothe customs authorities on importation of the first instalment.
Article 83
Since the certificate of origin Form A constitutes the documentary
evidence for the application of provisions concerning the tariff prefer-
ences referred to in Article 67, it shall be the responsibility of the
competent governmental authorities of the exporting country to takeany steps necessary to verify the origin of the products and to checkthe other statements on the certificate.
Article 84
Proofs of origin shall be submitted to the customs authorities of the
Member States of importation in accordance with the procedures laiddown in Article 62 of the Code. The said authorities may require a
translation of a proof of origin and may also require the import declara-
tion to be accompanied by a statement from the importer to the effectthat the products meet the conditions required for the application ofthis section.
Article 85
1. By way of derogation from Article 81(5), a certificate of origin
Form A may exceptionally be issued after exportation of the productsto which it relates, if:
(a) it was not issued at the time of exportation because of errors or
involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the competent governmental
authorities that a certificate of origin Form A was issued but wasnot accepted at importation for technical reasons.
2. The competent governmental authorities may issue a certificate
retrospectively only after verifying that the information supplied in the
exporter's application agrees with that in the corresponding export fileand that a certificate of origin Form A satisfying the provisions of thissection was not issued when the products in question were exported.
3. Box 4 of certificates of origin Form A issued retrospectively must
contain the endorsement ‘Issued retrospectively’ or ‘Délivré a poster-
iori’.
Article 86
1. In the event of the theft, loss or destruction of a certificate of
origin Form A, the exporter may apply, to the competent governmental
authorities which issued it, for a duplicate to be made out on the basisof the export documents in their possession. Box 4 of a duplicate FormA issued in this way must be endorsed with the word ‘Duplicate’ or‘Duplicata’, together with the date of issue and the serial number of
the original certificate.
2. For the purposes of Article 90b, the duplicate shall take effect
from the date of the original.
Article 87
1. When originating products are placed under the control of a
customs office in the Community, it shall be possible to replace theoriginal proof of origin by one or more certificates of origin Form Afor the purpose of sending all or some of these products elsewherewithin the Community or to Switzerland or Norway. The replacement1993R2454 — EN — 01.05.2004 — 007.001 — 28
▼M18
certificate(s) of origin Form A shall be issued by the customs office
under whose control the products are placed.
2. The replacement certificate issued in application of paragraph 1
or Article 88 shall be regarded as the definitive certificate of originfor the products to which it refers. The replacement certificate shall
be made out on the basis of a written request by the re-exporter.
3. The top right-hand box of the replacement certificate shall indi-
cate the name of the intermediary country where it is issued.
Box 4 shall contain the words ‘Replacement certificate’ or
►
C6 ‘Certificat de remplacement’, ◄as well as the date of issue of
the original certificate of origin and its serial number.
The name of the re-exporter shall be given in box 1.
The name of the final consignee may be given in box 2.►
C6 All particulars of ◄the re-exported products appearing on the
original certificate shall be transferred to boxes 3 to 9.
►C6 References to the ◄re-exporter's invoice shall be given in box
10.
The customs authorities which issued the replacement certificate shall
endorse box 11. The responsibility of the authorities is confined to theissue of the replacement certificate. The particulars in box 12concerning the country of origin and the country of destination shall
be taken from the original certificate. This box shall be signed by the
re-exporter. A re-exporter who signs this box in good faith shall not beresponsible for the accuracy of the particulars entered on the originalcertificate.
4. The customs office which is requested to perform the operation
referred to in paragraph 1 should note on the original certificate theweights, numbers and nature of the products forwarded and indicate
thereon the serial numbers of the corresponding replacement certificate
or certificates. It shall keep the original certificate for at least threeyears.
5. A photocopy of the original certificate may be annexed to the
replacement certificate.
6. In the case of products which benefit from the tariff preferences
referred to in Article 67, under a derogation granted in accordance withthe provisions of Article 76, the procedure laid down in this Articleshall apply only when such products are intended for the Community.
Article 88
Originating products within the meaning of this section shall be eligible
on importation into the Community to benefit from the tariff prefer-ences referred to in Article 67 on production of a replacementcertificate of origin Form A issued by the customs authorities ofNorway or Switzerland on the basis of a certificate of origin Form Aissued by the competent governmental authorities of the beneficiary
country, provided that the conditions laid down in Article 78 have
been satisfied and provided that Norway or Switzerland assists theCommunity by allowing its customs authorities to verify the authenti-city and accuracy of the certificates issued. The verification procedurelaid down in Article 94 shall apply mutatis mutandis . The time limit
laid down in Article 94(3) shall be extended to eight months.
(b) INVOICE DECLARATION
Article 89
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article
90, or1993R2454 — EN — 01.05.2004 — 007.001 — 29
▼M18
(b) by any exporter for any consignment consisting of one or more
packages containing originating products whose total value doesnot exceed EUR 6 000, and provided that the assistance referred to
in Article 81(1) shall apply to this procedure.
2. An invoice declaration may be made out if the products
concerned can be considered as originating in the Community or in a
beneficiary country, and fulfil the other requirements of this section.
3. The exporter making out an invoice declaration shall be prepared
to submit at any time, at the request of the customs or other competent
governmental authorities of the exporting country, all appropriate docu-
ments proving the originating status of the products concerned as wellas the fulfilment of the other requirements of this section.
4. An invoice declaration shall be made out by the exporter in either
French or English by typing, stamping or printing on the invoice, the
delivery note or any other commercial document, the declaration, thetext of which appears in Annex 18. If the declaration is handwritten,it shall be written in ink in printed characters.
5. Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within themeaning of Article 90 shall not be required to sign such declarationsprovided that he gives the customs authorities a written undertakingthat he accepts full responsibility for any invoice declaration which
identifies him as if it had been signed in manuscript by him.
6. In the cases referred to in paragraph 1(b), the use of an invoice
declaration shall be subject to the following special conditions:
(a) one invoice declaration shall be made out for each consignment;
(b) if the goods contained in the consignment have already been
subject to verification in the exporting country by reference to thedefinition of ‘originating products’, the exporter may refer to this
check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters
from complying with any other formalities required under customs orpostal regulations.
Article 90
1. The customs authorities of the Community may authorise any
exporter, hereinafter referred to as an ‘approved exporter’, who makes
frequent shipments of products originating in the Community withinthe meaning of Article 67(2), and who offers, to the satisfaction of thecustoms authorities, all guarantees necessary to verify the originatingstatus of the products as well as the fulfilment of the other require-
ments of this section, to make out invoice declarations, irrespective of
the value of the products concerned.
2. The customs authorities may grant the status of approved exporter
subject to any conditions which they consider appropriate.
3. The customs authorities shall grant ►
C6 to the approved
exporter ◄a customs authorisation number which shall appear on the
invoice declaration.
4. The customs authorities shall monitor the use of the authorisation
by the approved exporter.
5. The customs authorities may withdraw the authorisation at any
time. They shall do so where the approved exporter no longer offersthe guarantees referred to in paragraph 1, does not fulfil the conditionsreferred to in paragraph 2 or otherwise makes improper use of theauthorisation.1993R2454 — EN — 01.05.2004 — 007.001 — 30
▼M18
Article 90a
1. Evidence of the originating status of Community products within
the meaning of Article 67(2) shall be furnished by either:
(a) the production of ►C6 a movement certificate EUR.1 ◄,a
specimen of which is set out in Annex 21; or
(b) the production of a declaration as referred to in Article 89.
2. The exporter or his authorised representative shall enter ‘GSP
beneficiary countries’ and ‘EC’, or ‘Pays bénéficiaires du SPG’ and
‘CE’, in box 2 of the movement certificate EUR.1.
3. The provisions of this section concerning the issue, use and
subsequent verification of certificates of origin Form A shall applymutatis mutandis to►
C6 movement certificates EUR.1 ◄and, with
the exception of the provisions concerning their issue, to invoice
declarations.
Article 90b
1. A proof of origin shall be valid for 10 months from the date of
issue in the exporting country, and shall be submitted within the said
period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of
the importing country after the final date for presentation specified inparagraph 1 may be accepted for the purpose of applying the tariff
preferences referred to in Article 67, where the failure to submit these
documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of
the importing country my accept the proofs of origin where theproducts have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions
laid down by the customs authorities of the importing Member State, asingle proof of origin may be submitted to the customs authorities atthe importation of the first consignment when the goods:
(a) are imported within the framework of frequent and continuous trade
flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this
contract established in the exporting country or in the Community;
(c) are classified in the same code (eight digits) of the Combined
Nomenclature;
(d) come exclusively from the same exporter, are destined for the same
importer, and are made the subject of entry formalities at the same
customs office in the Community.
This procedure shall be applicable for the quantities and a period deter-
mined by the competent customs authorities. This period cannot, in any
circumstances, exceed three months.
Article 90c
1. Products sent as small packages from private persons to private
persons or forming part of travellers' personal luggage shall beadmitted as originating products benefiting from the tariff preferences
referred to in Article 67 without requiring the presentation of a certifi-
cate of origin Form A or an invoice declaration, provided that suchproducts are not imported by way of trade and have been declared asmeeting the conditions required for the application of this section andwhere there is no doubt as to the veracity of such a declaration.
2. Imports which are occasional and consist solely of products for
the personal use of the recipients or travellers or their families shallnot be considered as imports by way of trade if it is evident from thenature and quantity of the products that no commercial purpose is inview.1993R2454 — EN — 01.05.2004 — 007.001 — 31
▼M18
Furthermore, the total value of these products shall not exceed EUR
500 in the case of small packages or EUR 1 200 in the case of productsforming part of travellers' personal luggage.
Article 91
1. When Article 67(2), (3) or (4) applies, the competent govern-
mental authorities of the beneficiary country called on to issue acertificate of origin Form A for products in the manufacture of whichmaterials originating in the Community, Norway or Switzerland areused shall rely on the ►
C6 movement certificate EUR.1 ◄or, where
necessary, the invoice declaration.
2. Box 4 of certificates of origin Form A issued in the cases set out
in paragraph 1 shall contain the remark ‘EC cumulation’, ‘Norwaycumulation’, ‘Switzerland cumulation’, or ‘Cumul CE’, ‘Cumul
Norvège’, ‘Cumul Suisse’.
Article 92
The discovery of slight discrepancies between the statements made in
the certificate of origin Form A, in the ►
C6 movement certificate
EUR.1◄or in an invoice declaration, and those made in the docu-
ments submitted to the customs office for the purpose of carrying outthe formalities for importing the products shall not ipso facto render
the certificate or declaration null and void if it is duly established that
that document does correspond to the products submitted.
Obvious formal errors such as typing errors on a certificate of origin
Form A, ►
C6 a movement certificate EUR.1 ◄ or an invoice
declaration should not cause this document to be rejected if these errors
are not such as to create doubts concerning the correctness of the state-ments made in that document.
Subsection 3
Methods of administrative cooperation
Article 93
1. The beneficiary countries shall inform the Commission of the
names and addresses of the governmental authorities situated in theirterritory which are empowered to issue certificates of origin Form A,
together with specimen impressions of the stamps used by those autho-
rities, and the names and addresses of the relevant governmentalauthorities responsible for the control of the certificates of originForm A and the invoice declarations. The stamps shall be valid asfrom the date of receipt by the Commission of the specimens. The
Commission shall forward this information to the customs authorities
of the Member States. When these communications are made withinthe framework of an amendment of previous communications, theCommission shall indicate the date of entry into use of those newstamps according to the instructions given by the competent govern-mental authorities of the beneficiary countries. This information is for
official use; however, when goods are to be released for free circula-
tion, the customs authorities in question may allow the importer or hisduly authorised representative to consult the specimen impressions ofthe stamps mentioned in this paragraph.
2. The Commission shall publish, in the Official Journal of the
European Communities (‘C’ series), the date on which the new benefi-
ciary countries referred to in Article 97 met the obligations set out inparagraph 1.
3. The Commission shall send, to the beneficiary countries,
specimen impressions of the stamps used by the customs authoritiesof the Member States for the issue of ►
C6 movement certificates
EUR.1◄.1993R2454 — EN — 01.05.2004 — 007.001 — 32
▼M18
Article 93a
For the purposes of the provisions concerning the tariff preferences
referred to in Article 67, every beneficiary country shall comply orensure compliance with the rules concerning the origin of the products,the completion and issue of certificates of origin Form A, the condi-tions for the use of invoice declarations and those concerning methodsof administrative cooperation.
Article 94
1. Subsequent verifications of certificates of origin Form A and
invoice declarations shall be carried out at random or whenever thecustoms authorities in the Community have reasonable doubts as to
the authenticity of such documents, the originating status of the
products concerned or the fulfilment of the other requirements of thissection.
2. For the purposes of implementing the provisions of paragraph 1,
the customs authorities in the Community shall return the certificate of
origin Form A and the invoice, if it has been submitted, the invoicedeclaration, or a copy of these documents, to the competent govern-mental authorities in the exporting beneficiary country giving, whereappropriate, the reasons for the enquiry. Any documents and informa-tion obtained suggesting that the information given on the proof of
origin is incorrect shall be forwarded in support of the request for veri-
fication.
If the said authorities decide to suspend the granting of the tariff
preferences referred to in Article 67 while awaiting the results of the
verification, release of the products shall be offered to the importer
subject to any precautionary measures judged necessary.
3. When an application for subsequent verification has been made in
accordance with paragraph 1, such verification shall be carried out and
its results communicated to the customs authorities in the Community
within a maximum of six months. The results shall be such as to estab-lish whether the proof of origin in question applies to the productsactually exported and whether these products can be considered asproducts originating in the beneficiary country or in the Community.
4. In the case of certificates of origin Form A issued in accordance
with Article 91, the reply shall include a copy (copies) of the►
C6 movement certificate(s) EUR.1 ◄or, where necessary, of the
corresponding invoice declaration(s).
5. If in cases of reasonable doubt there is no reply within the six
months specified in paragraph 3 or if the reply does not contain suffi-cient information to determine the authenticity of the document inquestion or the real origin of the products, a second communicationshall be ►
C6 sent to◄the competent authorities. If after the second
communication the results of the verification are not communicated to
the requesting authorities within four months, or if these results do notallow the authenticity of the document in question or the real origin ofthe products to be determined, the requesting authorities shall, exceptin exceptional circumstances, refuse entitlement to the tariff prefer-ences.
The provisions of the first subparagraph shall apply between the coun-
tries of the same regional group for the purposes of the subsequentverification of the certificates of origin Form A issued in accordancewith this section.
6. Where the verification procedure or any other available informa-
tion appears to indicate that the provisions of this section are beingcontravened, the exporting beneficiary country shall, on its own initia-tive or at the request of the Community, carry out appropriate inquiriesor arrange for such inquiries to be carried out with due urgency to
identify and prevent such contraventions. For this purpose, the Commu-
nity may participate in the inquiries.
7. For the purposes of the subsequent verification of certificates of
origin Form A, copies of the certificates, as well as any export docu-1993R2454 — EN — 01.05.2004 — 007.001 — 33
▼M18
ments referring to them, shall be kept for at least three years by the
competent governmental authorities of the exporting beneficiarycountry.
Article 95
Article 78(1)(c) and Article 88 shall apply only in so far as Norway
and Switzerland, in the context of tariff preferences granted by themto certain products originating in developing countries, apply provi-sions similar to those of the Community.
The Commission shall inform the Member States' customs authorities
of the adoption by Norway and Switzerland of such provisions andshall notify them of the date from which the provisions of Article78(1)(c) and Article 88, and the similar provisions adopted by Norwayand Switzerland, are applied.
These provisions shall apply on condition that the Community, Norway
and Switzerland have concluded an agreement stating, among otherthings, that they shall provide each other with the necessary mutual
assistance in matters of administrative cooperation.
Subsection 4
Ceuta and Melilla
Article 96
1. The term ‘Community’ used in this section shall not cover Ceuta
and Melilla. The term ‘products originating in the Community’ shallnot cover products originating in Ceuta and Melilla.
2. This Section shall apply mutatis mutandis in determining whether
products may be regarded as originating in the exporting beneficiarycountry benefiting from the generalised system of preferences whenimported into Ceuta and Melilla or as originating in Ceuta and Melilla.
3. Ceuta and Melilla shall be regarded as a single territory.
4. The provisions of this section concerning the issue, use and
subsequent verification of certificates of origin Form A shall apply
mutatis mutandis to products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the
application of this section in Ceuta and Melilla.
Subsection 5
Final provision
Article 97
When a country or territory is admitted or readmitted as a beneficiary
country in respect of products referred to in the relevant Council Regu-lations or the ECSC Decision, goods originating in that country orterritory may benefit from the generalised system of preferences oncondition that they were exported from the beneficiary country or terri-tory on or after the date referred to in Article 93(2).1993R2454 — EN — 01.05.2004 — 007.001 — 34
▼M18
Section 2
Beneficiary countries or territories to which preferential tariff
measures adopted unilaterally by the Community for certain coun-
tries or territories apply
Subsection 1
Definition of the concept of originating products
Article 98
1. For the purposes of the provisions concerning preferential tariff
measures adopted unilaterally by the Community for certain countries,groups of countries or territories (hereinafter referred to as ‘beneficiarycountries or territories’), with the exception of those referred to inSection 1 of this Chapter and the overseas countries and territoriesassociated with the Community, the following products shall be consid-
ered as products originating in a beneficiary country or territory:
(a) products wholly obtained in that ►
M21 beneficiary country or
territory ◄with the meaning of Article 99;
(b) products obtained in that ►M21 beneficiary country or terri-
tory◄, in the manufacture of which products other than those
referred to in (a) are used, provided that the said products have
undergone sufficient working or processing within the meaning of
Article 100.
2. For the purposes of this section, products originating in the
Community, within the meaning of paragraph 3, which are subject ina►
M21 beneficiary country or territory ◄to working or processing
going beyond that described in Article 101 shall be considered as origi-
nating in that ►M21 beneficiary country or territory ◄.
3. Paragraph 1 shall apply mutatis mutandis in establishing the
origin of the products obtained in the Community.
Article 99
1. The following shall be considered as wholly obtained in a
►M21 beneficiary country or territory ◄or in the Community:
(a) mineral products extracted ►C6 from its soil or ◄ from its
seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea-fishing and other products taken from the sea
outside the territorial waters by its vessels;
(g) products made on board its factory ships exclusively from the
products referred to in (f);
(h) used articles collected there, fit only for the recovery of raw mate-
rials;
(i) waste and scrap resulting from manufacturing operations conducted
there;
(j) products extracted from the seabed or below the seabed which is
situated outside its territorial waters but where it has exclusive
exploitation rights;
(k) goods produced there exclusively from products specified in (a) to
(j).1993R2454 — EN — 01.05.2004 — 007.001 — 35
▼M21
▼M18
▼M21
▼M18
▼M18
2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f)
and (g) shall apply only to vessels and factory ships:
— which are registered or recorded in the ►M21 beneficiary country
or territory ◄or in a Member State,
— which sail under the flag of a ►M21 beneficiary country or terri-
tory◄or of a Member State,
— which are owned to the extent of at least 50 % by nationals of the
►M21 beneficiary country or territory ◄or of Member States or
by a company with its head office in that republic or in one of theMember States, of which the manager or managers, Chairman of theBoard of Directors or of the Supervisory Board, and the majority of
the members of such boards are nationals of that
►
M21 beneficiary country or territory ◄or of the Member States
and of which, in addition, in the case of companies, at least half thecapital belongs to that ►
M21 beneficiary country or territory ◄or
to the Member States or to public bodies or nationals of that►
M21 beneficiary country or territory ◄or of the Member States,
— of which the master and officers are nationals of the
►M21 beneficiary country or territory ◄or of the Member States,
and
— of which at least 75 % of the crew are nationals of the
►M21 beneficiary country or territory ◄or of the Member States.
3. The terms ‘ ►M21 beneficiary country or territory ◄’ and
‘Community’ shall also cover the territorial waters of that republic orof the Member States.
4. Vessels operating on the high seas, including factory ships on
which the fish caught is worked or processed, shall be considered as
part of the territory of the ►
M21 beneficiary country or territory ◄
or of the Member State to which they belong, provided that they satisfythe conditions set out in paragraph 2.
Article 100
For the purposes of Article 98, products which are not wholly obtained
in a►
M21 beneficiary country or territory ◄or in the Community
are considered to be sufficiently worked or processed when the condi-tions set out in the list in Annex 15 are fulfilled.
Those conditions indicate, for all products covered by this section, the
working or processing which must be carried out on non-originatingmaterials used in manufacturing and apply only in relation to suchmaterials.
If a product which has acquired originating status by fulfilling the
conditions set out in the list is used in the manufacture of another
product, the conditions applicable to the product in which it is incorpo-rated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
Article 101
1. Without prejudice to paragraph 2, the following operations shall
be considered as insufficient working or processing to confer the status
of originating products, whether or not the requirements of Article 100
are satisfied:
(a) preserving operations to ensure that the products remain in good
condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other cover-
ings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals
and rice;1993R2454 — EN — 01.05.2004 — 007.001 — 36
▼M22
▼M22
(g) operations to colour sugar or form sugar lumps; partial or total
milling of sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching;
(including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on
cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distin-
guishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds, where
one or more components of the mixtures do not meet the condi-tions laid down in this section to enable them to be considered asoriginating in a beneficiary country or territory or in the Commu-
nity;
(n) simple assembly of parts of articles to constitute a complete article
or disassembly of products into parts;
(o) a combination of two or more of the operations specified in points
(a) to (n);
(p) slaughter of animals.
2. All the operations carried out in either a ►
M21 beneficiary
country or territory ◄or the Community on a given product shall be
considered together when determining whether the working or proces-
sing undergone by that product is to be regarded as insufficient withinthe meaning of paragraph 1.
Article 101a
1. The unit of qualification for the application of the provisions of
this section shall be the particular product which is considered as the
basic unit when determining classification using the nomenclature of
the Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is clas-
sified under the terms of the Harmonised System in a single
heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products
classified under the same heading of the Harmonised System, eachproduct must be taken individually when applying the provisions ofthis Section.
2. Where, under general rule 5 of the Harmonised System, packa-
ging is included with the product for classification purposes, it shall
be included for the purposes of determining origin.
Article 102
1. By way of derogation from the provisions of Article 100, non-
originating materials may be used in the manufacture of a givenproduct, provided that their total value does not exceed 10 % of the
ex-works price of the product.
Where, in the list, one or several percentages are given for the
maximum value of non-originating materials, such percentages must
not be exceeded through the application of the first subparagraph.
2. Paragraph 1 shall not apply to products falling within Chapters 50
to 63 of the Harmonised System.
Article 103
Accessories, spare parts and tools dispatched with a piece of equip-
ment, machine, apparatus or vehicle which are part of the normalequipment and included in the price thereof or which are ►
C6 not1993R2454 — EN — 01.05.2004 — 007.001 — 37
▼M18
▼M18
separately invoiced, shall be regarded ◄as one with the piece of
equipment, machine, apparatus or vehicle in question.
Article 104
Sets, as defined in general rule 3 of the Harmonised System, shall be
regarded as originating when all the ►C6 component products are
originating products ◄. Nevertheless, when a set is composed of origi-
nating and non-originating products, the set as a whole shall beregarded as originating provided that the value of the non-originatingproducts does not exceed 15 % of the ex-works price of the set.
Article 105
In order to determine whether a product is an originating product, it
shall not be necessary to determine the origin of the following whichmight be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter, and which are not intended to enter, into
the final composition of the product.
Article 106
The conditions set out in this section for acquiring originating status
must continue to be fulfilled at all times in the ►
M21 beneficiary
country or territory ◄or in the Community.
If originating products exported from the ►M21 beneficiary country
or territory ◄or from the Community to another country are returned,
they shall be considered as non-originating unless it can be demon-strated to the satisfaction of the competent authorities that:
— the products returned are the same as those which were exported,
and
— they have not undergone any operation beyond that necessary to
preserve them in good condition while in that country or whilebeing exported.
Article 107
1. The following shall be considered as transported directly from the
►
M21 beneficiary country or territory ◄to the Community or from
the Community to the ►M21 beneficiary country or territory ◄:
(a) products transported without passing through the territory of any
other country;
(b) products constituting one single consignment transported through
the territory of countries other than the ►M21 beneficiary country
or territory ◄or the Community, with, should the occasion arise,
trans-shipment or temporary warehousing in those countries,
provided that the products remain under the surveillance of the
customs authorities in the country of transit or of warehousing anddo not undergo operations other than unloading, reloading or anyoperation designed to preserve them in good condition;
(c) products which are transported by pipeline without interruption
across a territory other than that of the exporting►
M21 beneficiary country or territory ◄or of the Community.
2. Evidence that the conditions set out in paragraph 1(b) are fulfilled
shall be supplied to the competent customs authorities by the produc-tion of:
(a) a single transport document covering the passage from the
exporting country through the country of transit; ►
C6 or◄1993R2454 — EN — 01.05.2004 — 007.001 — 38
▼M18
(b) a certificate issued by the customs authorities of the country of
transit:
— giving an exact description of the products,
— stating the dates of unloading and reloading of the products and,
where applicable, the names of the ships, or the other means of
transport used, and
— certifying the conditions under which the products remained in
the country of transit;
(c) or, failing these, any substantiating documents.
Article 108
1. Originating products, sent from a ►M21 beneficiary country or
territory ◄for exhibition in another country and sold after the exhibi-
tion for importation into the Community, shall benefit on importation
from the tariff preferences referred to in Article 98, provided that they
meet the requirements of this section entitling them to be recognised asoriginating in that ►
M21 beneficiary country or territory ◄ and
provided that it is shown to the satisfaction of the competent Commu-nity customs authorities that:
(a) an exporter has consigned the products from the
►
M21 beneficiary country or territory ◄directly to the country
in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that
exporter to a person in the Community;
(c) the products have been consigned during the exhibition or immedi-
ately thereafter to the Community in the state in which they weresent for exhibition;
(d) the products have not, since they were consigned for exhibition,
been used for any purpose other than demonstration at the exhibi-
tion.
2.►
C6 A movement certificate EUR.1 ◄shall be submitted to
the Community customs authorities in the normal manner. The nameand address of the exhibition must be indicated thereon. Where neces-sary, additional documentary evidence of the nature of the products andthe conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or
crafts exhibition, fair or similar public show or display which is not
organised for private purposes in shops or business premises with aview to the sale of foreign products, and during which the productsremain under customs control.
Subsection 2
Proof of origin
Article 109
Products originating in the ►
M21 beneficiary country or territory ◄
shall benefit from the tariff preferences referred to in Article 98, onsubmission of either:
(a)►
C6 a movement certificate EUR.1 ◄, a specimen of which
appears in Annex 21, or
(b) in the cases specified in Article 116(1), a declaration, the text of
which appears in Annex 22, given by the exporter on an invoice, adelivery note or any other commercial document which describesthe products concerned in sufficient detail to enable them to beidentified (hereinafter referred to as the ‘inovice declaration’).1993R2454 — EN — 01.05.2004 — 007.001 — 39
▼M18
(a)►C6 MOVEMENT CERTIFICATE EUR.1 ◄
Article 110
1. Originating products within the meaning of this section shall be
eligible, on importation into the Community, to benefit from the tariffpreferences referred to in Article 98, provided that they have beentransported direct to the Community within the meaning of Article107, on submission of an EUR.1 movement certificate issued by thecustoms or other competent governmental authorities of a beneficiary
country or territory, on condition 87 beneficiary country or territory:
— have communicated to the Commission the information required by
Article 121, and
— assist the Community by allowing the customs authorities of
Member States to verify the authenticity of the document or theaccuracy of the information regarding the true origin of the productsin question.
2.►
C6 A movement certificate EUR.1 ◄may be issued only
where it can serve as the documentary evidence required for thepurposes of the tariff preferences ►
C6 referred to in ◄Article 98.
3.►C6 A movement certificate EUR.1 ◄shall be issued only on
written application from the exporter or his authorised representative.Such application shall be made on a form, a specimen of which appears
in Annex 21, which shall be completed in accordance with the provi-
sions of this subsection.
Applications for ►
C6 movement certificates EUR.1 ◄shall be kept
for at least three years by the competent authorities of the exporting►
M21 beneficiary country or territory ◄or Member State.
4. The exporter or his authorised representative shall submit with his
application any appropriate supporting documents proving that theproducts to be exported qualify for the issue of ►
C6 a movement
certificate EUR.1 ◄.
The exporter shall undertake to submit, at the request of the competent
authorities, any supplementary evidence they may require for thepurpose of establishing the correctness of the originating status of the
products eligible for preferential treatment and shall undertake to agree
to any inspection of their accounts and to any check by the said autho-rities on the circumstances in which the products were obtained.
5. The ►
C6 movement certificate EUR.1 ◄shall be issued by the
competent governmental authorities of the ►M21 beneficiary country
or territory ◄s or by the customs authorities of the exporting Member
State, if the products to be exported can be considered as originating
products within the meaning of this section.
6. Since the ►C6 movement certificate EUR.1 ◄constitutes the
documentary evidence for the application of the preferential arrange-
ments set out in Article 98, it shall be the responsibility of thecompetent governmental authorities of the ►
M21 beneficiary country
or territory ◄or of the customs authorities of the exporting Member
State to take any steps necessary to verify the origin of the productsand to check the other statements on the certificate.
7. For the purpose of verifying whether the conditions set out in
paragraph 5 have been met, the competent governmental authorities of
the►
M21 beneficiary country or territory ◄or the customs authori-
ties of the exporting member State shall have the right to call for anydocumentary evidence or to carry out any check which they considerappropriate.
8. It shall be the responsibility of the competent governmental
authorities of the ►
M21 beneficiary country or territory ◄or of the
customs authorities of the exporting Member State to ensure that theforms referred to in paragraph 1 are duly completed.1993R2454 — EN — 01.05.2004 — 007.001 — 40
▼M21
▼M18
▼M18
9. The date of issue of the ►C6 movement certificate EUR.1 ◄
shall be indicated in that part of the certificate reserved for the customsauthorities.
10.►
C6 A movement certificate EUR.1 ◄shall be issued by the
competent authorities of the ►M21 beneficiary country or territory ◄
or by the customs authorities of the exporting Member State when theproducts to which it relates are exported. It shall be made available to
the exporter as soon as the export has taken place or is ensured.
Article 111
Where, at the request of the importer and on the conditions laid down
by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the
Harmonised System and falling within Section XVI or XVII or within
heading No 7308 or 9406 of the Harmonised System are imported byinstalments, a single proof of origin for such products shall besubmitted to the customs authorities on importation of the first instal-ment.
Article 112
Proofs of origin shall be submitted to the customs authorities of the
Member State of importation in accordance with the procedures laiddown in Article 62 of the Code. The said authorities may require atranslation of a proof of origin and may also require the import declara-tion to be accompanied by a statement from the importer to the effect
that the products meet the conditions required for the application of
this section.
Article 113
1. By way of derogation from Article 110(10), ►
C6 a movement
certificate EUR.1 ◄may exceptionally be issued after exportation of
the products to which it relates if:
(a) it was not issued at the time of exportation because of errors or
involuntary omissions or special circumstances; or
(b) it is demonstrated to the satisfaction of the competent authorities
that►C6 a movement certificate EUR.1 ◄was issued but was
not accepted at importation for technical reasons.
2. The competent authorities may issue ►C6 a movement certifi-
cate EUR.1 ◄ retrospectively only after verifying that the
information supplied in the exporter's application agrees with that inthe corresponding export file and that ►
C6 a movement certificate
EUR.1◄satisfying the provisions of this section was not issued
when the products in question were exported.
3.►C6 Movement certificates EUR.1 ◄ issued retrospectively
shall be endorsed with one of the following phrases:
— ‘EXPEDIDO A POSTERIORI ’,
— ‘UDSTEDT EFTERFØLGENDE’,— ‘NACHTRÄGLICH AUSGESTELLT’,—‘ΕΚ∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ ’,
— ‘ISSUED RETROSPECTIVELY’,— ‘DÉLIVRÉ A POSTERIORI’,— ‘RILASCIATO A POSTERIORI’,— ‘AFGEGEVEN A POSTERIORI’,— ‘EMITIDO A POSTERIORI ’,
— ‘ANNETTU JÄLKIKÄTEEN’,
— ‘UTFÄRDAT I EFTERHAND’,
— ‘VYSTAVENO DODATE ČNĚ’,
— ‘VÄLJA ANTUD TAGASIULATUVALT’,— ‘IZSNIEGTS RETROSPEKT ĪVI’,1993R2454 — EN — 01.05.2004 — 007.001 — 41
▼A2
▼A2
— ‘RETROSPEKTYVUSIS IŠDAVIMAS’,
— ‘KIADVA VISSZAMEN ŐLEGES HATÁLLYAL’,
— ‘MA ħRUĠRETROSPETTIVAMENT’,
— ‘WYSTAWIONE RETROSPEKTYWNIE’,
— ‘IZDANO NAKNADNO’,— ‘VYDANÉ DODATO ČNE’.
4. The endorsement referred to in paragraph 3 shall be inserted in
the ‘Remarks’ box of the ►
C6 movement certificate EUR.1 ◄.
Article 114
1. In the event of the theft, loss or destruction of ►C6 a movement
certificate EUR.1 ◄, the exporter may apply to the competent autho-
rities which issued it, for a duplicate to be made out on the basis of theexport documents in their possession.
2. The duplicate issued in this way shall be endorsed with one of the
following words:
— ‘DUPLICADO’,
— ‘DUPLIKAT’,— ‘DUPLIKAT’,—‘ΑΝΤΙΓΡΑΦΟ ’,
— ‘DUPLICATE’,
— ‘DUPLICATA’,— ‘DUPLICATO’,— ‘DUPLICAAT’,
— ‘SEGUNDA VIA’,
— ‘KAKSOISKAPPALE’,— ‘DUPLIKAT’,
— ‘DUPLIKÁT’,
— ‘DUPLIKAAT’,
— ‘DUBLIK ĀTS’,
— ‘DUBLIKATAS’,
— ‘MÁSODLAT’,
— ‘DUPLIKAT’,— ‘DUPLIKAT’,— ‘DVOJNIK’,
— ‘DUPLIKÁT’.
3. The endorsement referred to in paragraph 2 shall be inserted in
the ‘Remarks’ box of the ►
C6 movement certificate EUR.1 ◄.
4. The duplicate, which shall bear the date of issue of the original
►C6 movement certificate EUR.1 ◄, shall take effect as from that
date.
Article 115
When originating products are placed under the control of a customs
office in the Community, it shall be possible to replace the original
proof of origin by one or more ►C6 movement certificates
EUR.1◄for the purpose of sending all or some of those products
elsewhere in the Community. The replacement ►C6 movement certi-
ficate(s) EUR.1 ◄shall be issued by the customs office under whose
control the products are placed.1993R2454 — EN — 01.05.2004 — 007.001 — 42
▼M18
▼A2
▼M18
▼M18
(b) INVOICE DECLARATION
Article 116
1. The invoice declaration may be made out:
(a) by an approved Community exporter within the meaning of Article
117, or
(b) by any exporter for any consignment consisting of one or more
packages containing originating products whose total value does
not exceed EUR 6 000, and on condition that the assistance referred
to in Article 110(1) shall apply to this procedure.
2. An invoice declaration may be made out if the products
concerned can be considered as originating in the Community or in a►
M21 beneficiary country or territory ◄and fulfil the other require-
ments of this section.
3. The exporter making out an invoice declaration shall be prepared
to submit at any time, at the request of the customs or other competent
governmental authorities of the exporting country, all appropriate docu-
ments proving the originating status of the products concerned as wellas the fulfilment of the other requirements of this section.
4. An invoice declaration shall be made out by the exporter by
typing, stamping or printing on the invoice, the delivery note or anyother commercial document, the declaration, the text of which appearsin Annex 22, using one of the linguistic versions set out in that Annex
and in accordance with the provisions of the domestic law of the
exporting country. If the declaration is handwritten, it shall be writtenin ink, in printed characters.
5. Invoice declarations shall bear the original signature of the
exporter in manuscript. However, an approved exporter within themeaning of Article 117 shall not be required to sign such declarationsprovided that he gives the customs authorities a written undertaking
that he accepts full responsibility for any invoice declaration which
identifies him as if it had been signed in manuscript by him.
6. In the cases referred to in paragraph 1(b), the use of an invoice
declaration shall be subject to the following special conditions:
(a) an invoice declaration shall be made out for each consignment;
(b) if the goods contained in the consignment have already been
subject to verification in the exporting country by reference to thedefinition of ‘originating products’, the exporter may refer to this
check in the invoice declaration.
The provisions of the first subparagraph shall not exempt exporters
from complying with any other formalities required under customs orpostal regulations.
Article 117
1. The customs authorities in the Community may authorise any
exporter, hereinafter referred to as an ‘approved exporter’, who makesfrequent shipments of products originating in the Community withinthe meaning of Article 98(2), and who offers, to the satisfaction of thecustoms authorities, all guarantees necessary to verify the originating
status of the products as well as the fulfilment of the other require-
ments of this section, to make out invoice declarations, irrespective ofthe value of the products concerned.
2. The customs authorities may grant the status of approved exporter
subject to any conditions which they consider appropriate.
3. The customs authorities shall assign the approved exporter a
customs authorisation number which shall appear on the invoicedeclaration.
4. The customs authorities shall monitor the use of the authorisation
by the approved exporter.1993R2454 — EN — 01.05.2004 — 007.001 — 43
▼M18
5. The customs authorities may withdraw the authorisation at any
time. They shall do so where the approved exporter no longer offersthe guarantees referred to in paragraph 1, does not fulfil the conditions
referred to in paragraph 2, or otherwise makes improper use of the
authorisation.
Article 118
1. A proof of origin shall be valid for four months from the date of
issue in the exporting country, and shall be submitted within the saidperiod to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of
the importing country after the final date for presentation specified inparagraph 1 may be accepted for the purpose of applying the tariffpreferences referred to in Article 98, where the failure to submit these
documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of
the importing country may accept the proofs of origin where theproducts have been submitted before the said final date.
4. At the request of the importer and having regard to the conditions
laid down by the customs authorities of the importing Member State, asingle proof of origin may be submitted to the customs authorities at
the importation of the first consignment when the goods:
(a) are imported within the framework of frequent and continuous trade
flows of a significant commercial value;
(b) are the subject of the same contract of sale, the parties of this
contract established in the exporting country or in the Community;
(c) are classified in the same code (eight digits) of the Combined
Nomenclature;
(d) come exclusively from the same exporter, are destined for the same
importer, and are made the subject of entry formalities at the samecustoms office in the Community.
This procedure shall be applicable for the quantities and a period deter-
mined by the competent customs authorities. This period cannot, in anycircumstances, exceed three months.
Article 119
1. Products sent as small packages from private person to private
persons or forming part of travellers' personal luggage shall beadmitted as originating products benefiting from the tariff preferencesreferred to in Article 98 without requiring the submission of ►
C6 a
movement certificate EUR.1 ◄or an invoice declaration, provided
that such products are not imported by way of trade and have beendeclared as meeting the conditions required for the application of thissection, and where there is no doubt as to the veracity of such adeclaration.
2. Imports which are occasional and consist solely of products for
the personal use of the recipients or travellers or their families shallnot be considered as imports by way of trade if it is evident from thenature and quantity of the products that no commercial purpose is in
view.
Furthermore, the total value of the products shall not exceed EUR 500
in the case of small packages or EUR 1 200 in the case of products
forming part of traveller's personal luggage.
Article 120
The discovery of slight discrepancies between the statements made in
the proof of origin and those made in the documents submitted to thecustoms office for the purpose of carrying out the formalities forimporting the products shall not ipso facto render the proof of origin
null and void if it is duly established that that document does corre-spond to the products submitted.1993R2454 — EN — 01.05.2004 — 007.001 — 44
▼M18
Obvious formal errors such as typing errors on a proof of origin should
not cause this document to be rejected if these errors are not such as tocreate doubts concerning the correctness of the statements made in that
document.
Subsection 3
Methods of administrative cooperation
Article 121
1. The ►
M21 beneficiary countries or territories ◄shall inform
the Commission of the names and addresses of the governmental
authorities situated in their territory which are empowered to issue
►C6 movement certificates EUR.1 ◄, together with specimen
impressions of the stamps used by those authorities, and the namesand addresses of the relevant governmental authorities responsible forthe control of the ►
C6 movement certificates EUR.1 ◄and the
invoice declarations. The stamps shall be valid as from the date of
receipt by the Commission of the specimens. The Commission shall
forward this information to the customs authorities of the MemberStates. When these communications are made within the framework ofan amendment of previous communications, the Commission shall indi-cate the date of entry into use of those new stamps according to theinstructions given by the competent governmental authorities of the
►
M21 beneficiary countries or territories ◄. This information is for
official use; however, when goods are to be released for free circula-tion, the customs authorities in question may allow the importer or hisduly-authorised representative to consult the specimen impressions ofstamps mentioned in this paragraph.
2. The Commission shall send, to the ►
M21 beneficiary countries
or territories ◄, the specimen impressions of the stamps used by the
customs authorities of the Member States for the issue of
►C6 movement certificates EUR.1 ◄.
Article 122
1. Subsequent verifications of ►C6 movement certificates
EUR.1◄and of invoice declarations shall be carried out at random
or whenever the customs authorities in the importing Member State orthe competent governmental authorities of the ►
M21 beneficiary
countries or territories ◄have reasonable doubts as to the authenticity
of such documents, the originating status of the products concerned orthe fulfilment of the other requirements of this section.
2. For the purposes of implementing the provisions of paragraph 1,
the competent authorities in the importing Member State or►
M21 beneficiary country or territory ◄shall return the EUR. 1
movement certificate and the invoice, if it has been submitted, theinvoice declaration, or a copy of these documents, to the competent
authorities in the exporting ►
M21 beneficiary country or territory ◄
or Member State, giving, where appropriate, the reasons for theenquiry. Any documents and information obtained suggesting that theinformation given on the proof of origin is incorrect shall be forwardedin support of the request for verification.
If the customs authorities in the importing Member State decide to
suspend the granting of the tariff preferences referred to in Article 98while awaiting the results of the verification, release of the products
shall be offered to the importer subject to any precautionary measures
judged necessary.
3. When an application for subsequent verification has been made in
accordance with paragraph 1, such verification shall be carried out and
its results communicated to the customs authorities of the importingMember States or to the competent governmental authorities of theimporting ►
M21 beneficiary country or territory ◄ within a
maximum of six months. The results shall be such as to establishwhether the proof of origin in question applies to the products actually1993R2454 — EN — 01.05.2004 — 007.001 — 45
▼M18
exported and whether these products can be considered as originating
in the►M21 beneficiary country or territory ◄or in the Community.
4. If in cases of reasonable doubt there is no reply within the six
months specified in paragraph 3 or if the reply does not contain suffi-cient information to determine the authenticity of the document inquestion or the real origin of the products, a second communication
shall be sent to the competent authorities. If after the second commu-
nication the results of the verification are not communicated to therequesting authorities within four months, or if these results do notallow the authenticity of the document in question or the real originof the products to be determined, the requesting authorities shall,except in exceptional circumstances, refuse entitlement to the tariff
preferences.
5. Where the verification procedure or any other available informa-
tion appears to indicate that the provisions of this section are beingcontravened, the exporting ►
M21 beneficiary country or territory ◄
shall, on its own initiative or at the request of the Community, carry
out appropriate inquiries or arrange for such inquiries to be carriedout with due urgency to identify and prevent such contraventions. Forthis purpose, the Community may participate in the inquiries.
6. For the purposes of the subsequent verification of
►
C6 movement certificates EUR.1 ◄, copies of the certificates as
well as any export documents referring to them shall be kept for atleast three years by the competent governmental authorities of theexporting ►
M21 beneficiary country or territory ◄or by the customs
authorities of the exporting Member State.
Subsection 4
Ceuta and Melilla
Article 123
1. The term ‘Community’ used in this section shall not cover Ceuta
and Melilla. The term ‘products originating in the Community’
►C6 shall not cover ◄products originating in Ceuta and Melilla.
2. This section shall apply mutatis mutandis in determining whether
products may be regarded as originating in the exporting►
M21 beneficiary countries or territories ◄ benefiting from the
preferences when imported into Ceuta and Melilla or as originating in
Ceuta and Melilla.
3. Ceuta and Melilla shall ►C6 be regarded as ◄a single terri-
tory.
4. The provisions of this section concerning the issue, use and
subsequent verification of ►C6 movement certificates EUR.1 ◄shall
apply mutatis mutandis to products originating in Ceuta and Melilla.
5. The Spanish customs authorities shall be responsible for the
application of this section in Ceuta and Melilla.
TITLE V
CUSTOMS VALUE
CHAPTER 1
General provisions
Article 141
1. In applying the provisions of Articles 28 to 36 of the Code and
those of this title, Member States shall comply with the provisions setout in Annex 23.1993R2454 — EN — 01.05.2004 — 007.001 — 46
▼B
▼B
The provisions as set out in the first column of Annex 23 shall be
applied in the light of the interpretative note appearing in the secondcolumn.
2. If it is necessary to make reference to generally accepted
accounting principles in determining the customs value, the provisions
of Annex 24 shall apply.
Article 142
1. For the purposes of this title:
(a) ‘the Agreement’ means the Agreement on implementation of
Article VII of the General Agreement on Tariffs and Tradeconcluded in the framework of the multilateral trade negotiations
of 1973 to 1979 and referred to in the first indent of Article 31 (1)
of the Code;
(b) ‘produced goods’ includes goods grown, manufactured and mined;
(c) ‘identical goods’ means goods produced in the same country which
are the same in all respects, including physical characteristics,
quality and reputation. Minor differences in appearance shall notpreclude goods otherwise conforming to the definition from beingregarded as identical;
(d) ‘similar goods’ means goods produced in the same country which,
although not alike in all respects, have like characteristics and like
component materials which enable them to perform the same func-
tions and to be commercially interchangeable; the quality of thegoods, their reputation and the existence of a trademark are amongthe factors to be considered in determining whether goods aresimilar;
(e) ‘goods of the same class or kind’ means goods which fall within a
group or range of goods produced by a particular industry orindustry sector, and includes identical or similar goods.
2. ‘Identical goods’ and ‘similar goods’, as the case may be, do not
include goods which incorporate or reflect engineering, development,artwork, design work, and plans and sketches for which no adjustmenthas been made under Article 32 (1) (b) (iv) of the Code because such
elements were undertaken in the Community.
Article 143
1.►
M15 For the purposes of Title II, Chapter 3 of the Code and of
this Title, persons shall be deemed to be related only if: ◄
(a) they are officers or directors of one another's businesses;
(b) they are legally recognized partners in business;
(c) they are employer and employee;
(d) any person directly or indirectly owns, controls or holds 5 % or
more of the outstanding voting stock or shares of both of them;
(e) one of them directly or indirectly controls the other;
(f) both of them are directly or indirectly controlled by a third person;
(g) together they directly or indirectly control a third person; or(h) they are members of the same family. Persons shall be deemed to
be members of the same family only if they stand in any of thefollowing relationships to one another:
— husband and wife,
— parent and child,
— brother and sister (whether by whole or half blood),— grandparent and grandchild,
— uncle or aunt and nephew or niece,
— parent-in-law and son-in-law or daughter-in-law,
— brother-in-law and sister-in-law.1993R2454 — EN — 01.05.2004 — 007.001 — 47
▼B
2. For the purposes of this title, persons who are associated in busi-
ness with one another in that one is the sole agent, sole distributor orsole concessionaire, however described, of the other shall be deemed to
be related only if they fall within the criteria of paragraph 1.
Article 144
1. For the purposes of determining customs value under Article 29
of the Code of goods in regard to which the price has not actually
been paid at the material time for valuation for customs purposes, theprice payable for settlement at the said time shall as a general rule betaken as the basis for customs value.
2. The Commission and the Member States shall consult within the
Committee concerning the application of paragraph 1.
Article 145
1. Where goods declared for free circulation are part of a larger
quantity of the same goods purchased in one transaction, the price actu-
ally paid or payable for the purposes of Article 29(1) of the Code shall
be that price represented by the proportion of the total price which thequantity so declared bears to the total quantity purchased.
Apportioning the price actually paid or payable shall also apply in the
case of the loss of part of a consignment or when the goods beingvalued have been damaged before entry into free circulation.
2. After release of the goods for free circulation, an adjustment
made by the seller, to the benefit of the buyer, of the price actually
paid or payable for the goods may be taken into consideration for thedetermination of the customs value in accordance with Article 29 ofthe Code, if it is demonstrated to the satisfaction of the customs autho-rities that:
(a) the goods were defective at the moment referred to by Article 67 of
the Code;
(b) the seller made the adjustment in performance of a warranty obliga-
tion provided for in the contract of sale, concluded before releasefor free circulation of the goods;
(c) the defective nature of the goods has not already been taken into
account in the relevant sales contract.
3. The price actually paid or payable for the goods, adjusted in
accordance with paragraph 2, may be taken into account only if thatadjustment was made within a period of 12 months following the dateof acceptance of the declaration for entry to free circulation of thegoods.
Article 146
Where the price actually paid or payable for the purposes of Article 29
(1) of the Code includes an amount in respect of any internal tax
applicable within the country of origin or export in respect of the goods
in question, the said amount shall not be incorporated in the customsvalue provided that it can be demonstrated to the satisfaction of thecustoms authorities concerned that the goods in question have been orwill be relieved therefrom for the benefit of the buyer.
Article 147
1. For the purposes of Article 29 of the Code, the fact that the goods
which are the subject of a sale are declared for free circulation shall be
regarded as adequate indication that they were sold for export to the
customs territory of the Community. ►
M6 In the case of successive
sales before valuation, only the last sale, which led to the introductionof the goods into the customs territory of the Community, or a saletaking place in the customs territory of the Community before entryfor free circulation of the goods shall constitute such indication. ◄1993R2454 — EN — 01.05.2004 — 007.001 — 48
▼M21
▼B
▼M6
Where a price is declared which relates to a sale taking place before
the last sale on the basis of which the goods were introduced into thecustoms territory of the Community, it must be demonstrated to the
satisfaction of the customs authorities that this sale of goods took place
for export to the customs territory in question.
The provisions of Articles 178 to 181a shall apply.
2.►
M6 ◄, Where goods are used in a third country
between the time of sale and the time of entry into free circulation the
customs value need not be the transaction value.
3. The buyer need satisfy no condition other than that of being a
party to the contract of sale.
Article 148
Where, in applying Article 29 (1) (b) of the Code, it is established that
the sale or price of imported goods is subject to a condition or consid-eration the value of which can be determined with respect to the goods
being valued, such value shall be regarded as an indirect payment by
the buyer to the seller and part of the price actually paid or payableprovided that the condition or consideration does not relate to either:
(a) an activity to which Article 29 (3) (b) of the Code applies; or
(b) a factor in respect of which an addition is to be made to the price
actually paid or payable under the provisions of Article 32 of theCode.
Article 149
1. For the purposes of Article 29 (3) (b) of the Code, the term
‘marketing activities’ means all activities relating to advertising andpromoting the sale of the goods in question and all activities relatingto warranties or guarantees in respect of them.
2. Such activities undertaken by the buyer shall be regarded as
having been undertaken on his own account even if they are performedin pursuance of an obligation on the buyer following an agreement withthe seller.
Article 150
1. In applying Article 30 (2) (a) of the Code (the transaction value
of identical goods), the customs value shall be determined by referenceto the transaction value of identical goods in a sale at the samecommercial level and in substantially the same quantity as the goodsbeing valued. Where no such sale is found, the transaction value of
identical goods sold at a different commercial level and/or in different
quantities, adjusted to take account of differences attributable tocommercial level and/or to quantity, shall be used, provided that suchadjustments can be made on the basis of demonstrated evidence whichclearly establishes the reasonableness and accuracy of the adjustment,
whether the adjustment leads to an increase or a decrease in the value.
2. Where the costs and charges referred to in Article 32 (1) (e) of
the Code are included in the transaction value, an adjustment shall be
made to take account of significant differences in such costs and
charges between the imported goods and the identical goods in ques-tion arising from differences in distances and modes of transport.
3. If, in applying this Article, more than one transaction value of
identical goods is found, the lowest such value shall be used to deter-mine the customs value of the imported goods.
4. In applying this Article, a transaction value for goods produced
by a different person shall be taken into account only when no transac-tion value can be found under paragraph 1 for identical goods producedby the same person as the goods being valued.
5. For the purposes of this Article, the transaction value of identical
imported goods means a customs value previously determined under1993R2454 — EN — 01.05.2004 — 007.001 — 49
▼B
▼B
Article 29 of the Code, adjusted ►C1 as provided for in paragraphs 1
and 2◄of this Article.
Article 151
1. In applying Article 30 (2) (b) of the Code (the transaction value
of similar goods), the customs value shall be determined by reference
to the transaction value of similar goods in a sale at the same commer-
cial level and in substantially the same quantity as the goods beingvalued. Where no such sale is found, the transaction value of similargoods sold at a different commercial level and/or in different quanti-ties, adjusted to take account of differences attributable to commerciallevel and/or to quantity, shall be used, provided that such adjustments
can be made on the basis of demonstrated evidence which clearly
establishes the reasonableness and accuracy of the adjustment, whetherthe adjustment leads to an increase or a decrease in the value.
2. Where the costs and charges referred to in Article 32 (1) (e) of
the Code are included in the transaction value, an adjustment shall bemade to take account of significant differences in such costs andcharges between the imported goods and the similar goods in questionarising from differences in distances and modes of transport.
3. If, in applying this Article, more than one transaction value of
similar goods is found, the lowest such value shall be used to deter-mine the customs value for the imported goods.
4. In applying this Article, a transaction value for goods produced
by a different person shall be taken into account only when no transac-tion value can be found under paragraph 1 for similar goods producedby the same person as the goods being valued.
5. For the purposes of this Article, the transaction value of similar
imported goods means a customs value previously determined underArticle 29 of the Code, adjusted ►
C1 as provided for in paragraphs
1 and 2 of ◄this Article.
Article 152
1. (a) If the imported goods or identical or similar imported goods are
sold in the Community in the condition as imported, the customs
value of imported goods, determined in accordance with Article
30 (2) (c) of the Code, shall be based on the unit price at whichthe imported goods or identical or similar imported goods are sosold in the greatest aggregate quantity, at or about the time of theimportation of the goods being valued, to persons who are notrelated to the persons from whom they buy such goods, subject
to deductions for the following:
(i) either the commissions usually paid or agreed to be paid or
the additions usually made for profit and general expenses(including the direct and indirect costs of marketing thegoods in question) in connection with sales in the Commu-nity of imported goods of the same class or kind;
(ii) the usual costs of transport and insurance and associated
costs incurred within the Community;
(iii) the import duties and other charges payable in the Commu-
nity by reason of the importation or sale of the goods.
(b) If neither the imported goods nor identical nor similar imported
goods are sold at or about the time of importation of the goodsbeing valued, the customs value of imported goods determined
under this Article shall, subject otherwise to the provisions of
paragraph 1 (a), be based on the unit price at which the importedgoods or identical or similar imported goods are sold in theCommunity in the condition as imported at the earliest date afterthe importation of the goods being valued but before the expira-
tion of 90 days after such importation.
2. If neither the imported goods nor identical nor similar imported
goods are sold in the Community in the condition as imported, then,if the importer so requests, the customs value shall be based on the1993R2454 — EN — 01.05.2004 — 007.001 — 50
▼B
unit price at which the imported goods, after further processing, are
sold in the greatest aggregate quantity to persons in the Communitywho are not related to the persons from whom they buy such goods,
due allowance being made for the value added by such processing and
the deductions provided for in paragraph 1 (a).
3. For the purposes of this Article, the unit price at which imported
goods are sold in the greatest aggregate quantity is the price at whichthe greatest number of units is sold in sales to persons who are not
related to the persons from whom they buy such goods at the first
commercial level after importation at which such sales take place.
4. Any sale in the Community to a person who supplies directly or
indirectly free of charge or at reduced cost for use in connection withthe production and sale for export of the imported goods any of theelements specified in Article 32 (1) (b) of the Code should not be taken
into account in establishing the unit price for the purposes of this
Article.
5. For the purposes of paragraph 1 (b), the ‘earliest date’ shall be the
date by which sales of the imported goods or of identical or similarimported goods are made in sufficient quantity to establish the unitprice.
Article 153
1. In applying Article 30 (2) (d) of the Code (computed value), the
customs authorities may not require or compel any person not residentin the Community to produce for examination, or to allow access to,any account or other record for the purposes of determining this value.However, information supplied by the producer of the goods for thepurposes of determining the customs value under this Article may be
verified in a non-Community country by the customs authorities of a
Member State with the agreement of the producer and provided thatsuch authorities give sufficient advance notice to the authorities of thecountry in question and the latter do not object to the investigation.
2. The cost or value of materials and fabrication referred to in the
first indent of Article 30 (2) (d) of the Code shall include the cost of
elements specified in Article 32 (1) (a) (ii) and (iii) of the Code.
It shall also include the value, duly apportioned, of any product or
service specified in Article 32 (1) (b) of the Code which has beensupplied directly or indirectly by the buyer for use in connection withthe production of the imported goods. The value of the elements speci-fied in Article 32 (1) (b) (iv) of the Code which are undertaken in the
Community shall be included only to the extent that such elements are
charged to the producer.
3. Where information other than that supplied by or on behalf of the
producer is used for the purposes of determining a computed value, thecustoms authorities shall inform the declarant, if the latter so requests,of the source of such information, the data used and the calculations
based on such data, subject to Article 15 of the Code.
5 (SIC! 4). The ‘general expenses’ referred to in the second indent
of Article 30 (2) (d) of the Code, cover the direct and indirect costs ofproducing and selling the goods for export which are not includedunder the first indent of Article 30 (2) (d) of the Code.
Article 154
Where containers referred to in Article 32 (1) (a) (ii) of the Code are to
be the subject of repeated importations, their cost shall, at the request
of the declarant, be apportioned, as appropriate, in accordance withgenerally accepted accounting principles.
Article 155
For the purposes of Article 32 (1) (b) (iv) of the Code, the cost of
research and preliminary design sketches is not to be included in thecustoms value.1993R2454 — EN — 01.05.2004 — 007.001 — 51
▼B
Article 156
Article 33 (c) of the Code shall apply mutatis mutandis where the
customs value is determined by applying a method other than the trans-action value.
Article 156a
1. The customs authorities may, at the request of the person
concerned, authorize:
— by derogation from Article 32 (2) of the Code, certain elements
which are to be added to the price actually paid or payable,although not quantifiable at the time of incurrence of the customs
debt,
— by derogation from Article 33 of the Code, certain charges which
are not to be included in the customs value, in cases where theamounts relating to such elements are not shown separately at thetime of incurrence of the customs debt,
to be determined on the basis of appropriate and specific criteria.
In such cases, the declared customs value is not to be considered as
provisional within the meaning of the second indent of Article 254.
2. The authorization shall be granted under the following conditions:
(a) the carrying out of the procedures provided for by Article 259
would, in the circumstances, represent disproportionate administra-tive costs;
(b) recourse to an application of Articles 30 and 31 of the Code
appears to be inappropriate in the particular circumstances;
(c) there are valid reasons for considering that the amount of import
duties to be charged in the period covered by the authorizationwill not be lower than that which would be levied in the absence
of an authorization;
(d) competitive conditions amongst operators are not distorted
CHAPTER 2
Provisions concerning royalties and licence fees
Article 157
1. For the purposes of Article 32 (1) (c) of the Code, royalties and
licence fees shall be taken to mean in particular payment for the use of
rights relating:
— to the manufacture of imported goods (in particular, patents,
designs, models and manufacturing know-how), or
— to the sale for exportation of imported goods (in particular, trade
marks, registered designs), or
— to the use or resale of imported goods (in particular, copyright,
manufacturing processes inseparably embodied in the importedgoods).
2. Without prejudice to Article 32 (5) of the Code, when the
customs value of imported goods is determined under the provisionsof Article 29 of the Code, a royalty or licence fee shall be added tothe price actually paid or payable only when this payment:
— is related to the goods being valued, and
— constitutes a condition of sale of those goods.
Article 158
1. When the imported goods are only an ingredient or component of
goods manufactured in the Community, an adjustment to the priceactually paid or payable for the imported goods shall only be madewhen the royalty or licence fee relates to those goods.1993R2454 — EN — 01.05.2004 — 007.001 — 52
▼M8
▼B
▼B
2. Where goods are imported in an unassembled state or only have
to undergo minor processing before resale, such as diluting or packing,this shall not prevent a royalty or licence fee from being considered
related to the imported goods.
3. If royalties or licence fees relate partly to the imported goods and
partly to other ingredients or component parts added to the goods aftertheir importation, or to post-importation activities or services, an appro-priate apportionment shall be made only on the basis of objective and
quantifiable data, in accordance with the interpretative note to Article
32 (2) of the Code in Annex 23.
Article 159
A royalty or licence fee in respect of the right to use a trade mark is
only to be added to the price actually paid or payable for the importedgoods where:
— the royalty or licence fee refers to goods which are resold in the
same state or which are subject only to minor processing afterimportation,
— he goods are marketed under the trade mark, affixed before or after
importation, for which the royalty or licence fee is paid, and
— the buyer is not free to obtain such goods from other suppliers unre-
lated to the seller.
Article 160
When the buyer pays royalties or licence fees to a third party, the
conditions provided for in Article 157 (2) shall not be considered asmet unless the seller or a person related to him requires the buyer to
make that payment.
Article 161
Where the method of calculation of the amount of a royalty or licence
fee derives from the price of the imported goods, it may be assumed inthe absence of evidence to the contrary that the payment of that royaltyor licence fee is related to the goods to be valued.
However, where the amount of a royalty or licence fee is calculated
regardless of the price of the imported goods, the payment of thatroyalty or licence fee may nevertheless be related to the goods to bevalued.
Article 162
In applying Article 32 (1) (c) of the Code, the country of residence of
the recipient of the payment of the royalty or licence fee shall not be a
material consideration.
CHAPTER 3
Provisions concerning the place of introduction into the Community
Article 163
1. For the purposes of Article 32 (1) (e) and Article 33 (a) of the
Code, the place of introduction into the customs territory of the
Community shall be:
(a) for goods carried by sea, the port of unloading, or the port of trans-
hipment, subject to transhipment being certified by the customsauthorities of that port;
(b) for goods carried by sea and then, without transhipment, by inland
waterway, the first port where unloading can take place either at themouth of the river or canal or further inland, subject to proof beingfurnished to the customs office that the freight to the port of
unloading is higher than that to the first port;
(c) for goods carried by rail, inland waterway, or road, the place where
the first customs office is situated;1993R2454 — EN — 01.05.2004 — 007.001 — 53
▼B
(d) for goods carried by other means, the place where the land frontier
of the customs territory of the Community is crossed.
2. The customs value of goods introduced into the customs territory
of the Community and then carried to a destination in another part ofthat territory through the territories of Belarus, Bulgaria, Russia,Romania, Switzerland, Bosnia and Herzegovina, Croatia, the FederalRepublic of Yugoslavia or the former Yugoslav Republic of Macedonia
shall be determined by reference to the first place of introduction into
the customs territory of the Community, provided that goods arecarried direct through the territories of those countries by a usual routeacross such territory to the place of destination.
3. The customs value of goods introduced into the customs territory
of the Community and then carried by sea to a destination in another
part of that territory shall be determined by reference to the first placeof introduction into the customs territory of the Community, providedthe goods are carried direct by a usual route to the place of destination.
4. Paragraphs 2 and 3 of this Article shall also apply where the
goods have been unloaded, transhipped or temporarily immobilised in
the territories of Belarus, Bulgaria, Russia, Romania, Switzerland,Bosnia and Herzegovina, Croatia, the Federal Republic of Yugoslaviaor the former Yugoslav Republic of Macedonia for reasons relatedsolely to their transport.
5. For goods introduced into the customs territory of the Community
and carried directly from one of the French overseas departments toanother part of the customs territory of the Community or vice versa,the place of introduction to be taken into consideration shall be theplace referred to in paragraphs 1 and 2 situated in that part of the
customs territory of the Community from which the goods came, if
they were unloaded or transhipped there and this was certified by thecustoms authorities.
6. When the conditions specified at paragraphs 2, 3 and 5 are not
fulfilled, the place of introduction to be taken into consideration shallbe the place specified in paragraph 1 situated in that part of thecustoms territory of the Community to which the goods are consigned.
CHAPTER 4
Provisions concerning transport costs
Article 164
In applying Article 32 (1) (e) and 33 (a) of the Code:
(a) where goods are carried by the same mode of transport to a point
beyond the place of introduction into the customs territory of theCommunity, transport costs shall be assessed in proportion to thedistance covered outside and inside the customs territory of theCommunity, unless evidence is produced to the customs authorities
to show the costs that would have been incurred under a general
compulsory schedule of freight rates for the carriage of the goodsto the place of introduction into the customs territory of theCommunity;
(b) where goods are invoiced at a uniform free domicile price which
corresponds to the price at the place of introduction, transport costswithin the Community shall not be deducted from that price.
However, such deduction shall be allowed if evidence is produced
to the customs authorities that the free-frontier price would belower than the uniform free domicile price;
(c) where transport is free or provided by the buyer, transport costs to
the place of introduction, calculated in accordance with the sche-dule of freight rates normally applied for the same modes oftransport, shall be included in the customs value.1993R2454 — EN — 01.05.2004 — 007.001 — 54
▼A2
▼B
▼A2
▼B
▼B
Article 165
1. All postal charges levied up to the place of destination in respect
of goods sent by post shall be included in the customs value of thesegoods, with the exception of any supplementary postal charge levied inthe country of importation.
2. No adjustment to the declared value shall, however, be made in
respect of such charges in determining the value of consignments of a
non-commercial nature.
3. Paragraphs 1 and 2 are not applicable to goods carried by the
express postal services known as EMS-Datapost (in Denmark, EMS-
Jetpost, in Germany, EMS-Kurierpostsendungen, in Italy, CAI-Post).
Article 166
The air transport costs to be included in the customs value of goods
shall be determined by applying the rules and percentages shown in
Annex 25.
CHAPTER 6
Provisions concerning rates of exchange
Article 168
►C2 For the purposes of Articles 169 to 172 ◄of this chapter:
(a) ‘rate recorded’ shall mean:
— the latest selling rate of exchange recorded for commercial
transactions on the most representative exchange market or
markets of the Member State concerned, or
— some other description of a rate of exchange so recorded and
designated by the Member State as the ‘rate recorded’ provided
that it reflects as effectively as possible the current value of the
currency in question in commercial transactions;
(b) ‘published’ shall mean made generally known in a manner desig-
nated by the Member State concerned;
(c) ‘currency’ shall mean any monetary unit used as a means of settle-
ment between monetary authorities or on the international market.
Article 169
1. Where factors used to determine the customs value of goods are
expressed at the time when that value is determined in a currency otherthan that of the Member State where the valuation is made, the rate ofexchange to be used to determine that value in terms of the currency of
the Member State concerned shall be the rate recorded on the second-
last Wednesday of a month and published on that or the following day.
2. The rate recorded on the second-last Wednesday of a month shall
be used during the following calendar month unless it is superseded bya rate established under Article 171.
3. Where a rate of exchange is not recorded on the second-last
Wednesday indicated in paragraph 1, or, if recorded, is not publishedon that or the following day, the last rate recorded for the currency inquestion published within the preceding 14 days shall be deemed to bethe rate recorded on that Wednesday.
Article 170
Where a rate of exchange cannot be established under the provisions of
Article 169, the rate of exchange to be used for the application ofArticle 35 of the Code shall be designated by the Member Stateconcerned and shall reflect as effectively as possible the current value1993R2454 — EN — 01.05.2004 — 007.001 — 55
▼M21
▼B
▼B
of the currency in question in commercial transactions in terms of the
currency of that Member State.
Article 171
1. Where a rate of exchange recorded on the last Wednesday of a
month and published on that or the following day differs by 5 % or
more from the rate established in accordance with Article 169 for entry
into use the following month, it shall replace the latter rate from thefirst Wednesday of that month as the rate to be applied for the applica-tion of Article 35 of the Code.
2. Where in the course of a period of application as referred to in
the preceding provisions, a rate of exchange recorded on a Wednesdayand published on that or the following day differs by 5 % or more from
the rate being used in accordance with this Chapter, it shall replace the
latter rate and enter into use on the Wednesday following as the rate tobe used for the application of Article 35 of the Code. The replacementrate shall remain in use for the remainder of the current month,provided that this rate is not superseded due to operation of the provi-sions of the first sentence of this paragraph.
3. Where, in a Member State, a rate of exchange is not recorded on
a Wednesday or, if recorded, is not published on that or the following
day, the rate recorded shall, for the application in that Member State ofparagraphs 1 and 2, be the rate most recently recorded and publishedprior to that Wednesday.
Article 172
When the customs authorities of a Member State authorize a declarant
to furnish or supply at a later date certain details concerning thedeclaration for free circulation of the goods in the form of a periodic
declaration, this authorization may, at the declarant's request, provide
that a single rate be used for conversion into that Member State'scurrency of elements forming part of the customs value as expressedin a particular currency. In this case, the rate to be used shall be therate, established in accordance with this Chapter, which is applicableon the first day of the period covered by the declaration in question.
CHAPTER 7
Simplified procedures for certain perishable goods
Article 173
1. For the purpose of determining the customs value of products
referred to in Annex 26, the Commission shall establish for each clas-
sification heading a unit value per 100 kg net expressed in the
currencies of the Member States.
The unit values shall apply for periods of 14 days, each period begin-
ning on a Friday.
2. Unit values shall be established on the basis of the following
elements, which are to be supplied to the Commission by MemberStates, in relation to each classification heading:
(a) the average free-at-frontier unit price, not cleared through customs,
expressed in the currency of the Member State in question per
100 kg net and calculated on the basis of prices for undamaged
goods in the marketing centres referred to in Annex 27 during thereference period referred to in Article 174 (1);
(b) the quantities entered into free circulation over the period of a
calendar year with payment of import duties.
3. The average free-at-frontier unit price, not cleared through
customs, shall be calculated on the basis of the gross proceeds of salesmade between importers and wholesalers. However, in the case of theLondon, Milan and Rungis marketing centres the gross proceeds shallbe those recorded at the commercial level at which those goods aremost commonly sold at those centres.1993R2454 — EN — 01.05.2004 — 007.001 — 56
▼B
There shall be deducted from the figures so arrived at:
— a marketing margin of 15 % for the marketing centres of London,
Milan and Rungis and of 8 % for the other marketing centres,
— costs of transport and insurance within the customs territory,— a standard amount of ECU 5 representing all the other costs which
are not to be included in the customs value.
This amount shall be converted into the currencies of the Member
States on the basis of the latest rates in force established in accor-
dance with Article 18 of the Code,
— import duties and other charges which are not to be included in the
customs value.
4. The Member States may fix standard amounts for deduction in
respect of transport and insurance costs in accordance with paragraph
3. Such standard amounts and the methods for calculating them shall
be made known to the Commission immediately.
Article 174
1. The reference period for calculating the average unit prices
referred to in Article 173 (2) (a) shall be the period of 14 days ending
on the Thursday preceding the week during which new unit values are
to be established.
2. Average unit prices shall be notified by Member States not later
than 12 noon on the Monday of the week during which unit values areestablished pursuant to Article 173. If that day is a non-working day,
notification shall be made on the working day immediately preceding
that day.
3. The quantities entered into free circulation during a calendar year
for each classification heading shall be notified to the Commission byall Member States before 15 June in the following year.
Article 175
1. The unit values referred to in Article 173 (1) shall be established
by the Commission on alternate Tuesdays on the basis of the weightedaverage of the average unit prices referred to in Article 173 (2) (a) inrelation to the quantities referred to in Article 173 (2) (b).
2. For the purpose of determining the weighted average, each
average unit price as referred to in Article 173 (2) (a) shall beconverted into ecu on the basis of the last conversion rates determinedby the Commission and published in the Official Journal of the
European Communities prior to the week during which the unit values
are to be established. The same conversion rates shall be applied in
converting the unit values so obtained back into the currencies of the
Member States.
3. The last published unit values shall remain applicable until new
values are published. However, in the case of major fluctuations inprice in one or more Member States, as a result, for example, of an
interruption in the continuity of imports of a particular product, new
unit values may be determined on the basis of actual prices at thetime of fixing those values.
Article 176
1. Consignments which at the material time for valuation for
customs purposes contain not less than 5 % of produce unfit in its unal-
tered state for human consumption or the value of which hasdepreciated by not less than 20 % in relation to average market pricesfor sound produce, shall be treated as damaged.
2. Consignments which are damaged may be valued:
— either, after sorting, by application of unit values to the sound
portion, the damaged portion being destroyed under customs super-vision, or1993R2454 — EN — 01.05.2004 — 007.001 — 57
▼B
— by application of unit values established for the sound produce after
deduction from the weight of the consignment of a percentage equalto the percentage assessed as damaged by a sworn expert and
accepted by the customs authorities, or
— by application of unit values established for the sound produce
reduced by the percentage assessed as damaged by a sworn expert
and accepted by the customs authorities.
Article 177
1. In declaring or causing to be declared the customs value of one or
more products which he imports by reference to the unit values estab-lished in accordance with this Chapter, the person concerned joins thesimplified procedure system for the current calendar year in respect of
the product or products in question.
2. If subsequently the person concerned requires the use of a method
other than the simplified procedures for the customs valuation of one or
more of the products he imports, the customs authorities of the
Member State concerned shall be entitled to notify him that he willnot be allowed to benefit from the simplified procedures for theremainder of the current calendar year in regard to the product orproducts concerned; this exclusion can be extended for the following
calendar year. Such notified exclusion shall be communicated without
delay to the Commission, which shall in turn immediately inform thecustoms authorities of the other Member States.
CHAPTER 8
Declarations of particulars and documents to be furnished
Article 178
1. Where it is necessary to establish a customs value for the
purposes of Articles 28 to 36 of the Code, a declaration of particulars
relating to customs value (value declaration) shall accompany thecustoms entry made in respect of the imported goods. The valuedeclaration shall be drawn up on a form D.V. 1 corresponding to thespecimen in Annex 28, supplemented where appropriate by one or
more forms D.V. 1 biscorresponding to the specimen in Annex 29.
2. The value declaration provided for in paragraph 1 shall be made
only by a person established in the Community and in possession of the
relevant facts.
The second indent of Article 64(2)(b) and Article 64(3) of the Code
shall apply mutatis mutandis.
3. The customs authorities may waive the requirement of a declara-
tion on the form referred to in paragraph 1 where the customs value ofthe goods in question cannot be determined under the provisions of
Article 29 of the Code. In such cases the person referred to in para-
graph 2 shall furnish or cause to be furnished to the customsauthorities such other information as may be requested for the purposesof determining the customs value under another Article of the saidCode; and such other information shall be supplied in such form and
manner as may be prescribed by the customs authorities.
4. The lodging with a customs office of a declaration required by
paragraph 1 shall, without prejudice to the possible application of penal
provisions, be equivalent to the engagement of responsibility by the
person referred to in paragraph 2 in respect of:
— the accuracy and completeness of the particulars given in the
declaration,
— the authenticity of the documents produced in support of these parti-
culars, and
— the supply of any additional information or document necessary to
establish the customs value of the goods.1993R2454 — EN — 01.05.2004 — 007.001 — 58
▼M14
▼B
▼B
5. This Article shall not apply in respect of goods for which the
customs value is determined under the simplified procedure systemestablished in accordance with the provisions of Articles 173 to 177.
Article 179
1. Except where it is essential for the correct application of import
duties, the customs authorities shall waive the requirement of all or part
of the declaration provided for in Article 178 (1):
(a) where the customs value of the imported goods in a consignment
does not exceed ►
M21 EUR 10 000 ◄, provided that they do
not constitute split or multiple consignments from the same
consignor to the same consignee; or
(b) where the importations involved are of a non-commercial nature; or
(c) where the submission of the particulars in question is not necessary
for the application of the Customs Tariff of the European Commu-
nities or where the customs duties provided for in the Tariff are not
chargeable pursuant to specific customs provisions.
2. The amount in ecu referred to in paragraph 1 (a) shall be
converted in accordance with Article 18 of the Code. The customs
authorities may round-off upwards or downwards the sum arrived at
after conversion.
The customs authorities may maintain unamended the exchange value
in national currency of the amount determined in ecu if, at the time of
the annual adjustment provided for in Article 18 of the Code, the
conversion of this amount, before the rounding-off provided for in thisparagraph, leads to an alteration of less than 5 % in the exchange valueexpressed in national currency or to a reduction thereof.
3. In the case of continuing traffic in goods supplied by the same
seller to the same buyer under the same commercial conditions, thecustoms authorities may waive the requirement that all particularsunder Article 178 (1) be furnished in support of each customs declara-tion, but shall require them whenever the circumstances change and atleast once every three years.
4. A waiver granted under this Article may be withdrawn and the
submission of a D.V. 1 may be required where it is found that a condi-tion necessary to qualify for that waiver was not or is no longer met.
Article 180
Where computerized systems are used, or where the goods concerned
are the subject of a general, periodic or recapitulative declaration, thecustoms authorities may authorize variations in the form of presenta-
tion of data required for the determination of customs value.
Article 181
1. The person referred to in Article 178 (2) shall furnish the customs
authorities with a copy of the invoice on the basis of which the value
of the imported goods is declared. Where the customs value is declared
in writing this copy shall be retained by the customs authorities.
2. In the case of written declarations of the customs value, when the
invoice for the imported goods is made out to a person established in a
Member State other than that in which the customs value is declared,
the declarant shall furnish the customs authorities with two copies ofthe invoice. One of these copies shall be retained by the customs autho-rities; the other, bearing the stamp of the office in question and theserial number of the declaration at the said customs office shall bereturned to the declarant for forwarding to the person to whom the
invoice is made out.
3. The customs authorities may extend the provisions of paragraph 2
to cases where the person to whom the invoice is made out is estab-lished in the Member State in which the customs value is declared.1993R2454 — EN — 01.05.2004 — 007.001 — 59
▼M5
Article 181a
1. The customs authorities need not determine the customs valuation
of imported goods on the basis of the transaction value method if, inaccordance with the procedure set out in paragraph 2, they are not
satisfied, on the basis of reasonable doubts, that the declared value
represents the total amount paid or payable as referred to in Article29 of the Code.
2. Where the customs authorities have the doubts described in para-
graph 1 they may ask for additional information in accordance withArticle 178 (4). If those doubts continue, the customs authorities must,
before reaching a final decision, notify the person concerned, in writing
if requested, of the grounds for those doubts and provide him with areasonable opportunity to respond. A final decision and the groundstherefor shall be communicated in writing to the person concerned.
TITLE VI
INTRODUCTION OF GOODS INTO THE CUSTOMS TERRI-
TORY
CHAPTER 1
Examination of the goods and taking of samples by the person
concerned
Article 182
1. Permission to examine the goods under Article 42 of the Code
shall be granted to the person empowered to assign the goods acustoms-approved treatment or use at his oral request, unless the
customs authorities consider, having regard to the circumstances, that
a written request is required.
The taking of samples may be authorized only at the written request of
the person concerned.
2. A written request as referred to in paragraph 1 shall be signed by
the person concerned and lodged with the relevant customs authorities.It shall include the following particulars:
— name and address of the applicant,
— the location of the goods,
— number of the summary declaration, where it has already been
presented, save where the customs office undertakes to enter suchinformation, or indication of the previous customs procedure, or
the particulars for identifying the means of transport on which the
goods are located,
— all other particulars necessary for identifying the goods.
The customs authorities shall indicate their authorization on the request
presented by the person concerned. Where the request is for the takingof samples, the said authorities shall indicate the quantity of goods tobe taken.
3. Prior examination of goods and the taking of samples shall be
carried out under the supervision of the customs authorities, whichshall specify the procedures to be followed in each particular case.
The person concerned shall bear the risk and the cost of unpacking,
weighing, repacking and any other operation involving the goods. He
shall also pay any costs in connection with analysis.
4. The samples taken shall be the subject of formalities with a view
to assigning them a customs-approved treatment or use. Where exami-nation of the samples results in their destruction or irretrievable loss,no debt shall be deemed to have been incurred. Article 182 (5) of theCode shall apply to waste and scrap.1993R2454 — EN — 01.05.2004 — 007.001 — 60
▼B
▼B
CHAPTER 2
Summary declaration
Article 183
1. The summary declaration shall be signed by the person making it.
2. The summary declaration shall be endorsed by the customs autho-
rities and retained by them for the purpose of verifying that the goods
to which it relates are assigned a customs-approved treatment or usewithin the period laid down in Article 49 of the Code.
3. The summary declaration for goods which have been moved
under a transit procedure before being presented to customs shall takethe form of the copy of the transit document intended for the customsoffice of destination.
4. The customs authorities may allow the summary declaration to be
made in computerized form. In that case, the rules laid down ►
M1 in
paragraphs 1 and 2 ◄shall be adapted accordingly.
Article 184
1. Goods covered by a summary declaration which have not been
unloaded from the means of transport carrying them shall be re-
presented intact by the person referred to in Article 183 (1) whenever
the customs authorities so require, until such time as the goods in ques-tion are assigned a customs-approved treatment or use.
2. Any person who holds goods after they have been unloaded in
order to move or store them shall become responsible for compliancewith the obligation to re-present all the goods intact at the request ofthe customs authorities.
CHAPTER 3
Temporary storage
Article 185
1. Where the places referred to in Article 51 (1) of the Code have
been approved on a permanent basis for the placing of goods in
temporary storage, such places shall be called ‘temporary storage facil-ities’.
2. In order to ensure the application of customs rules, the customs
authorities may, where they do not themselves manage the temporarystorage facility, require that:
(a) temporary storage facilities be double-locked, one key being held
by the said customs authorities;
(b) the person operating the temporary storage facility keep stock
accounts which enable the movements of goods to be traced.
Article 186
Goods shall be placed in a temporary storage facility on the basis of
the summary declaration. However, the customs authorities may require
the lodging of a specific declaration made out on a form corresponding
to the model they have determined.
Article 187
Without prejudice to Article 56 of the Code or to the provisions applic-
able to the sale of goods by the customs authorities, the person who has
made the summary declaration or, where such a declaration has not yetbeen lodged, the persons referred to in Article 44 (2) of the Code, shallbe responsible for giving effect to the measures taken by the customsauthorities pursuant to Article 53 (1) of the Code and for bearing thecosts of such measures.1993R2454 — EN — 01.05.2004 — 007.001 — 61
▼M1
CHAPTER 4
Special provisions applicable to goods consigned by sea or air
Section 1
General provision
Article 189
Where goods are brought into the customs territory of the Community
from a third country by sea or air and are consigned under cover of a
single transport document by the same mode of transport, withouttranshipment, to another port or airport in the Community, they shallbe presented to customs, within the meaning of Article 40 of theCode, only at the port or airport where they are unloaded or trans-
hipped.
Section 2
Special provisions applicable to the cabin baggage and hold
baggage of travellers
Article 190
For the purposes of this section:
(a)Community airport means any airport situated in Community
customs territory;
(b)international Community airport means any Community airport
which, having been so authorized by the competent authorities, is
approved for air traffic with third countries;
(c)intra-Community flight means the movement of an aircraft between
two Community airports, without any stopovers, which does notstart from or end at a non-Community airport;
(d)Community port means any sea port situated in Community
customs territory;
(e)intra-Community sea crossing means the movement between two
Community ports without any intermediate calls, of a vessel plyingregularly between two or more specified Community ports;
(f)pleasure craft means private boats intended for journeys whose itin-
erary depends on the wishes of the user;
(g) t ourist or business aircraft means private aircraft intended for jour-
neys whose itinerary depends on the wishes of the user;
(h)baggage means all objects carried, by whatever means, by the
person in the course of his journey.
Article 191
For the purposes of this section, in the case of air travel, baggage shall
be considered as:
— hold baggage if it has been checked in at the airport of departure
and is not accessible to the person during the flight nor, where rele-
vant, during the stopovers referred to in Articles 192 (1) and (2) and194 (1) and (2) of this chapter,
— cabin baggage if the person takes it into the cabin of the aircraft.
Article 192
Any controls and any formalities applicable to:
1. the cabin and hold baggage of persons taking a flight in an aircraft
which comes from a non-Community airport and which, after a stop-over at a Community airport, continues to another Communityairport, shall be carried out at this last airport provided it is an inter-1993R2454 — EN — 01.05.2004 — 007.001 — 62
▼B
▼B
national Community airport; in this case, baggage shall be subject to
the rules applicable to the baggage of persons coming from a thirdcountry when the person carrying such baggage cannot prove the
Community status of the goods contained therein to the satisfaction
of the competent authorities;
2. the cabin and hold baggage of persons taking a flight in an aircraft
which stops over at a Community airport before continuing to a non-
Community airport, shall be carried out at the airport of departureprovided it is an international Community airport; in this case, cabinbaggage may be subject to control at the Community airport wherethe aircraft stops over, in order to ascertain that the goods it containsconform to the conditions for free movement within the Community;
3. the baggage of persons using a maritime service provided by the
same vessel and comprising successive legs departing from, callingat or terminating in a non-Community port shall be carried out at theport at which the baggage in question is loaded or unloaded as the
case may be.
Article 193
Any controls and any formalities applicable to the baggage of persons
on board:
1. pleasure craft, shall be carried out in any Community port, whatever
the origin or destination of these craft;
2. tourist or business aircraft, shall be carried out:
— at the first airport of arrival which must be an international
Community airport, for flights coming from a non-Communityairport, where the aircraft, after a stopover, continues to another
Community airport,
— at the last international Community airport, for flights coming
from a Community airport where the aircraft, after a stopover,continues to a non-Community airport.
Article 194
1. Where baggage arriving at a Community airport on board an
aircraft coming from a non-Community airport is transferred at thatCommunity airport, to another aircraft proceeding on an intra-Commu-nity flight:
— any controls and any formalities applicable to hold baggage shall be
carried out at the airport of arrival of the intra-Community flight,provided the latter airport is an international Community airport,
— all controls on cabin baggage shall be carried out in the first inter-
national Community airport; additional controls may be carried out
at the airport of arrival of an intra-Community flight, only in excep-
tional cases where they prove necessary following controls on holdbaggage,
— controls on hold baggage may be carried out at the first Community
airport only in exceptional cases where they prove necessaryfollowing controls on cabin baggage.
2. Where baggage is loaded at a Community airport onto an aircraft
proceeding on an intra-Community flight for transfer at another
Community airport, to an aircraft whose destination is a non-Commu-
nity airport:
— any controls and any formalities applicable to hold baggage shall be
carried out at the airport of departure of the intra-Community flight,
provided that airport is an international Community airport,
— all controls on cabin baggage shall be carried out in the last interna-
tional Community airport; prior controls on such baggage may becarried out in the airport of departure of an intra-Community flightonly in exceptional cases where they prove necessary followingcontrols on hold baggage,
— additional controls on hold baggage may be carried out in the last
Community airport only in exceptional cases where they provenecessary following controls on cabin baggage.1993R2454 — EN — 01.05.2004 — 007.001 — 63
▼B
3. Any controls and any formalities applicable to baggage arriving at
a Community airport on board a scheduled or charter flight from a non-Community airport and transferred, at that Community airport, to a
tourist or business aircraft proceeding on an intra-Community flight
shall be carried out at the airport of arrival of the scheduled or charterflight.
4. Any controls and any formalities applicable to baggage loaded at
a Community airport onto a tourist or business aircraft proceeding on
an intra-Community flight for transfer, at another Community airport,
to a scheduled or charter flight whose destination is a non-Communityairport, shall be carried out at the airport of departure of the scheduledor charter flight.
5. The Member States may carry out controls at the international
Community airport where the transfer of hold baggage takes place on
baggage:
— coming from a non-Community airport and transferred in an inter-
national Community airport to an aircraft bound for an international
airport in the same national territory,
— having been loaded on an aircraft in an international airport for
transfer in another international airport in the same national territory
to an aircraft bound for a non-Community airport.
Article 195
The Member States shall take the necessary measures to ensure that:
— on arrival, persons cannot transfer goods before controls have been
carried out on the cabin baggage not covered by Article 1 ofCouncil Regulation (EEC) No 3925/91 (
1),
— on departure, persons cannot transfer goods after controls have been
carried out on the cabin baggage not covered by Article 1 ofCouncil Regulation (EEC) No 3925/91,
— on arrival, the appropriate arrangements have been made to prevent
any transfer of goods before controls have been carried out on the
hold baggage not covered by Article 1 of Council Regulation (EEC)
No 3925/91,
— on departure, the appropriate arrangements have been made to
prevent any transfer of goods after controls have been carried outon the hold baggage not covered by Article 1 of Council Regulation(EEC) No 3925/91.
Article 196
Hold baggage registered in a Community airport shall be identified by
a tag affixed in the airport concerned. A specimen tag and the technical
characteristics are shown in Annex 30.
Article 197
Each Member State shall provide the Commission with a list of airports
corresponding to the definition of ‘international Community airport’given in Article 190 (b). The Commission shall publish this list in theOfficial Journal of the European Communities , C Series.1993R2454 — EN — 01.05.2004 — 007.001 — 64
(1) OJ No L 374, 31. 12. 1994, p. 4.
▼B
TITLE VII
CUSTOMS DECLARATIONS - NORMAL PROCEDURE
CHAPTER 1
Customs declarations in writing
Section 1
General provisions
Article 198
1. Where a customs declaration covers two or more articles, the
particulars relating to each article shall be regarded as constituting aseparate declaration.
2. Component parts of industrial plant coming under a single CN
Code shall be regarded as constituting a single item of goods.
Article 199
►
M1 1.◄ Without prejudice to the possible application of penal
provisions, the lodging with a customs office of a declaration signed
by the declarant or his representative shall render him responsibleunder the provisions in force for:
— the accuracy of the information given in the declaration,
— the authenticity of the documents attached,
and
— compliance with all the obligations relating to the entry of the
goods in question under the procedure concerned.
2. Where the declarant uses data-processing systems to produce his
customs declarations, the customs authorities may provide that thehandwritten signature may be replaced by another identification tech-nique which may be based on the use of codes. This facility shall begranted only if the technical and administrative conditions laid down
by the customs authorities are complied with.
The customs authorities may also provide that declarations produced
using customs data-processing systems may be directly authenticatedby those systems, in place of the manual or mechanical application ofthe customs office stamp and the signature of the competent official.
3. Under the conditions and in the manner which they shall deter-
mine, the customs authorities may allow some of the particulars of the
written declaration referred to in Annex 37 to be replaced by sendingthese particulars to the customs office designated for that purpose byelectronic means, where appropriate in coded form.
Article 200
Documents accompanying a declaration shall be kept by the customs
authorities unless the said authorities provide otherwise or unless thedeclarant requires them for other operations. In the latter case thecustoms authorities shall take the necessary steps to ensure that thedocuments in question cannot subsequently be used except in respect
of the quantity or value of goods for which they remain valid.
Article 201
1. The declaration shall be lodged with the customs office where the
goods were presented. It may be lodged as soon as such presentationhas taken place.
2. The customs authorities may authorize the declaration to be
lodged before the declarant is in a position to present the goods. Inthis case, the customs authorities may set a time limit, to be determined1993R2454 — EN — 01.05.2004 — 007.001 — 65
▼M1
▼B
▼B
according to the circumstances, for presentation of the goods. If the
goods have not been presented within this time limit, the declarationshall be considered not to have been lodged.
3. Where a declaration has been lodged before the goods to which it
relates have arrived at the customs office or at another place designatedby the customs authorities, it may be accepted only after the goods inquestion have been presented to customs.
Article 202
1. The declaration shall be lodged with the competent customs
office during the days and hours appointed for opening.
However, the customs authorities may, at the request of the declarant
and at his expense, authorize the declaration to be lodged outside the
appointed days and hours.
2. Any declaration lodged with the officials of a customs office in
any other place duly designated for that purpose by agreement betweenthe customs authorities and the person concerned shall be considered to
have been lodged in the said office.
Article 203
The date of acceptance of the declaration shall be noted thereon.
Article 204
The customs authorities may allow or require the corrections referred
to in Article 65 of the Code to be made by the lodging of a newdeclaration intended to replace the original declaration. In that event,the relevant date for determination of any duties payable and for theapplication of any other provisions governing the customs procedurein question shall be the date of the acceptance of the original declara-
tion.
Section 2
Forms to be used
Article 205
1. The official model for written declarations to customs by the
normal procedure, for the purposes of placing goods under a customsprocedure or re-exporting them in accordance with Article 182 (3) ofthe Code, shall be the Single Administrative Document.
2. Other forms may be used for this purpose where the provisions of
the customs procedure in question permit.
3. The provisions of paragraphs 1 and 2 shall not preclude:
— waiver of the written declaration prescribed in Articles 225 to 236
for release for free circulation, export or temporary importation,
— waiver by the Member States of the form referred to in paragraph 1
where the special provisions laid down in Articles 237 and 238 withregard to consignments by letter or parcel-post apply,
— use of special forms to facilitate the declaration in specific cases,
where the customs authorites (SIC! authorities) so permit,
— waiver by the Member States of the form referred to in paragraph 1
in the case of existing or future agreements or arrangementsconcluded between the administrations of two or more MemberStates with a view to greater simplification of formalities in all or
part of the trade between those Member States,
— use by the persons concerned of loading lists for the completion of
Community transit formalities in the case of consignmentscomposed of more than one kind of goods,
— printing of export, transit or import declarations and documents
certifying the Community status of goods not being moved underinternal Community transit procedure by means of official or1993R2454 — EN — 01.05.2004 — 007.001 — 66
▼B
private-sector data-processing systems, if necessary on plain paper,
on conditions laid down by the Member States,
— provision by the Member States to the effect that where a compu-
terized declaration-processing system is used, the declaration,within the meaning of paragraph 1, may take the form of the Single
Administrative Document printed out by that system.
5. Where in Community legislation, reference is made to an export,
re-export or import declaration or a declaration placing goods underanother customs procedure, Member States may not require any admin-istrative documents other than those which are:
— expressly created by Community acts or provided for by such acts,
— required under the terms of international conventions compatible
with the Treaty,
— required from operators to enable them to qualify, at their request,
for an advantage or specific facility,
— required, with due regard for the provisions of the Treaty, for the
implementation of specific regulations which cannot be imple-
mented solely by the use of the document referred to in paragraph
1.
Article 206
The Single Administrative Document form shall, where necessary, also
be used during the transitional period laid down in the Act of Acces-sion of Spain and Portugal in connection with trade between theCommunity as constituted on 31 December 1985 and Spain or Portugaland between those two last-mentioned Member States in goods stillliable to certain customs duties and charges having equivalent effect
or which remain subject to other measures laid down by the Act of
Accession.
For the purposes of the first paragraph, copy 2 or where applicable
copy 7 of the forms used for trade with Spain and Portugal or tradebetween those Member States shall be destroyed.
It shall also be used in trade in Community goods between parts of the
customs territory of the Community to which the provisions of CouncilDirective 77/388/EEC (
1) apply and parts of that territory where those
provisions do not apply, or in trade between parts of that territory
where those provisions do not apply.
Article 207
Without prejudice to Article 205 (3), the customs administrations of the
Member States may in general, for the purpose of completing export orimport formalities, dispense with the production of one or more copiesof the Single Administrative Document intended for use by the autho-rities of that Member State, provided that the information in question isavailable on other media.
Article 208
1. The Single Administrative Document shall be presented in subsets
containing the number of copies required for the completion of formal-
ities relating to the customs procedure under which the goods are to be
placed.
2. Where the Community transit procedure or the common transit
procedure is preceded or followed by another customs procedure, asubset containing the number of copies required for the completion offormalities relating to the transit procedure and the preceding orfollowing procedure may be presented.1993R2454 — EN — 01.05.2004 — 007.001 — 67
(1) OJ No L 145, 13. 6. 1977, p. 1.▼M1
▼B
▼B
3. The subsets referred to in paragraphs 1 and 2 shall be taken from:
— either the full set of eight copies, in accordance with the specimen
contained in Annex 31,
— or, particularly in the event of production by means of a computer-
ized system for processing declarations, two successive sets of fourcopies, in accordance with the specimen contained in Annex 32.
4. Without prejudice to Articles 205 (3), 222 to 224 or 254 to 289,
the declaration forms may be supplemented, where appropriate, by oneor more continuation forms presented in subsets containing the declara-tion copies needed to complete the formalities relating to the customsprocedure under which the goods are to be placed. Those copies
needed in order to complete the formalities relating to preceding or
subsequent customs procedures may be attached where appropriate.
The continuation subsets shall be taken from:
— either a set of eight copies, in accordance with the specimen
contained in Annex 33,
—►
C1 or two sets of four copies ◄, in accordance with the
specimen contained in Annex 34.
The continuation forms shall be an integral part of the Single Adminis-
trative Document to which they relate.
5. By way of derogation from paragraph 4, the customs authorities
may provide that continuation forms shall not be used where a compu-terized system is used to produce such declarations.
Article 209
1. Where Article 208 (2) is applied, each party involved shall be
liable only as regards the particulars relating to the procedure for which
he applied as declarant, principal or as the representative of one ofthese.
2. For the purposes of paragraph 1, where the declarant uses a
Single Administrative Document issued during the preceding customs
procedure, he shall be required, prior to lodging his declaration, to
verify the accuracy of the existing particulars for the boxes for whichhe is responsible and their applicability to the goods in question andthe procedure applied for, and to supplement them as necessary.
In the cases referred to in the first subparagraph, the declarant shall
immediately inform the customs office where the declaration is lodged
of any discrepancy found between the goods in question and theexisting particulars. In this case the declarant shall then draw up hisdeclaration on fresh copies of the Single Administrative Document.
Article 210
Where the Single Administrative Document is used to cover several
successive customs procedures, the customs authorities shall satisfythemselves that the particulars given in the declarations relating to thevarious procedures in question all agree.
Article 211
The declaration must be drawn up in one of the official languages of
the Community which is acceptable to the customs authorities of the
Member State where the formalities are carried out.
If necessary, the customs authorities of the Member State of destination
may require from the declarant or his representative in that MemberState a translation of the declaration into the official language or one
of the official languages of the latter. The translation shall replace the
corresponding particulars in the declaration in question.
By way of derogation from the preceding subparagraph, the declaration
shall be drawn up in an official language of the Community acceptableto the Member State of destination in all cases where the declaration in1993R2454 — EN — 01.05.2004 — 007.001 — 68
▼B
the latter Member State is made on copies other than those initially
presented to the customs office of the Member State of departure.
Article 212
1. The Single Administrative Document must be completed in
accordance with the explanatory note in Annex 37 and any additionalrules laid down in other Community legislation.
2. The customs authorities shall ensure that users have ready access
to copies of the explanatory note referred to in paragraph 1.
3. The customs administrations of each Member State may, if neces-
sary, supplement the explanatory note.
Article 213
The codes to be used in completing the forms referred to in Article 205
(1) are listed in Annex 38.
Article 214
In cases where the rules require supplementary copies of the form
referred to in Article 205 (1), the declarant may use additional sheetsor photocopies of the said form for this purpose.
Such additional sheets or photocopies must be signed by the declarant,
presented to the customs authorities and endorsed by the latter underthe same conditions as the Single Administrative Document. They shallbe accepted by the customs authorities as if they were original docu-
ments provided that their quality and legibility are considered
satisfactory by the said authorities.
Article 215
1. The forms referred to in Article 205 (1) shall be printed on self-
copying paper dressed for writing purposes and weighing at least 40 g/
m
2. The paper must be sufficiently opaque for the information on one
side not to affect the legibility of the information on the other side andits strength should be such that in normal use it does not easily tear orcrease.
The paper shall be white for all copies. However, on the copies used
for Community transit ►
M19 (1, 4 and 5) ◄, boxes 1 (first and third
subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33
(first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and
56 shall have a green background.
The forms shall be printed in green ink.2. The boxes are based on a unit of measurement of one tenth of an
inch horizontally and one sixth of an inch vertically. The subdivisionsare based on a unit of measurement of one-tenth of an inch horizon-tally.
3. A colour marking of the different copies shall be effected in the
following manner:
(a) on forms conforming to the specimens shown in Annexes 31 and
33:
— copies 1, 2, 3 and 5 shall have at the right hand edge a contin-
uous margin, coloured respectively red, green, yellow and blue,
— copies 4, 6, 7 and 8 shall have at the right hand edge a broken
margin coloured respectively blue, red, green and yellow;
(b) on forms conforming to the specimens shown in Annexes 32 and
34, copies 1/6, 2/7, 3/8 and 4/5 shall have at the right hand edgea continuous margin and to the right of this a broken margincoloured respectively red, green, yellow and blue.
The width of these margins shall be approximately 3 mm. The broken
margin shall comprise a series of squares with a side measurement of3 mm each one separated by 3 mm.1993R2454 — EN — 01.05.2004 — 007.001 — 69
▼B
4. The copies on which the particulars contained in the forms shown
in Annexes 31 and 33 must appear by a self-copying process are shownin Annex 35.
The copies on which the particulars contained in the forms shown in
Annexes 32 and 34 must appear by a self-copying process are shownin Annex 36.
5. The forms shall measure 210 × 297 mm with a maximum toler-
ance as to length of 5 mm less and 8 mm more.
6. The customs administrations of the Member States may require
that the forms show the name and address of the printer or a markenabling the printer to be identified. They may also make the printingof the forms conditional on prior technical approval.
Section 3
Particulars required according to the customs procedure concerned
Article 216
1. The maximum list of boxes to be used for declarations of entry
for a particular customs procedure using the Single AdministrativeDocument is contained in Annex 37.
2. Annex 37 also contains the minimum list of boxes to be used of
declarations of entry for a particular customs procedure.
Article 217
The particulars required when one of the forms referred to in Article
205 (2) is used depend on the form in question. They shall be supple-mented where appropriate by the provisions relating to the customsprocedure in question.
Section 4
Documents to accompany the customs declaration
Article 218
1. The following documents shall accompany the customs declara-
tion for release for free circulation:
(a) the invoice on the basis of which the customs value of the goods is
declared, as required under Article 181;
(b) where it is required under Article 178, the declaration of particulars
for the assessment of the customs value of the goods declared,drawn up in accordance with the conditions laid down in the saidArticle;
(c) the documents required for the application of preferential tariff
arrangements or other measures derogating from the legal rulesapplicable to the goods declared;
(d) all other documents required for the application of the provisions
governing the release for free circulation of the goods declared.
2. The customs authorities may require transport documents or docu-
ments relating to the previous customs procedure, as appropriate, to be
produced when the declaration is lodged.
Where a single item is presented in two or more packages, they may
also require the production of a packing list or equivalent documentindicating the contents of each package.
3. Where goods qualify for the flat rate of duty referred to in
Section II (D) of the preliminary provisions of the combined nomencla-ture or where goods qualify for relief from import duties, thedocuments referred to in paragraph 1 (a), (b) and (c) need not berequired unless the customs authorities consider it necessary for the1993R2454 — EN — 01.05.2004 — 007.001 — 70
▼M7
▼M7
purposes of applying the provisions governing the release of the goods
in question for free circulation.
Article 219
1. The transit declaration shall be accompanied by the transport
document. The office of departure may dispense with the presentationof this document at the time of completion of the formalities. However,the transport document shall be presented at the request of the customsoffice or any other competent authority in the course of transport.
2. Without prejudice to any applicable simplification measures, the
customs document of export/dispatch or re-exportation of the goods
from the customs territory of the Community or any document of
equivalent effect shall be presented to the office of departure with thetransit declaration to which it relates.
3. The customs authorities may, where appropriate, require produc-
tion of the document relating to the preceding customs procedure.
Article 220
1. Without prejudice to specific provisions, the documents to accom-
pany the declaration of entry for a customs procedure with economic
impact, shall be as follows:
(a) for the customs warehousing procedure:
— type D; the documents laid down in Article 218 (1) (a) and (b),
— other than type D; no documents;
(b) for the inward-processing procedure:
— drawback system; the documents laid down in Article 218 (1),
— suspension system; the documents laid down in Article 218 (1)
(a) and (b),
and, where appropriate, the written authorization for the customs
procedure in question or a copy of the application for authorizationwhere►
M20 Article 508(1) ◄applies;
(c) for processing under customs control the documents laid down in
Article 218 (1) (a) and (b), and, where appropriate, the writtenauthorization for the customs procedure in question ►
M20 or a
copy of the application for authorisation where Article 508(1)applies ◄;
(d) for the temporary importation procedure:
— with partial relief from import duties; the documents laid down
in Article 218 (1),
— with total relief from import duties; the documents laid down in
Article 218 (1) (a) and (b),
and, where appropriate, the written authorization for the customs
procedure in question ►
M20 or a copy of the application for
authorisation where Article 508(1) applies ◄;
(e) for the outward-processing procedures, the documents laid down in
Article 221 (1) and, where appropriate, the written authorization ofthe procedure or a copy of the application for authorization where►
M20 Article 508(1) ◄applies.
2. Article 218 (2) shall apply to declarations of entry for any
customs procedure with economic impact.
3. The customs authorities may allow the written authorization of
the procedure or a copy of the application for authorization to be keptat their disposal instead of accompanying the declaration.1993R2454 — EN — 01.05.2004 — 007.001 — 71
▼B
▼M10
▼B
Article 221
1. The export or re-export declaration shall be accompanied by all
documents necessary for the correct application of export duties and
of the provisions governing the export of the goods in question.
2. Article 218 (2) shall apply to export or re-export declarations.
CHAPTER 2
Customs declarations made using a data-processing technique
Article 222
1. Where the customs declaration is made by a data-processing tech-
nique, the particulars of the written declaration referred to in Annex 37shall be replaced by sending to the customs office designated for thatpurpose, with a view to their processing by computer, data in codified
form or data made out in any other form specified by the customs
authorities and corresponding to the particulars required for writtendeclarations.
2. A customs declaration made by EDI shall be considered to have
been lodged when the EDI message is received by the customs autho-rities.
Acceptance of a customs declaration made by EDI shall be communi-
cated to the declarant by means of a response message containing at
least the identification details of the message received and/or the regis-tration number of the customs declaration and the date of acceptance.
3. Where the customs declaration is made by EDI, the customs
authorities shall lay down the rules for implementing the provisionslaid down in Article 247.
4. Where the customs declaration is made by EDI, the release of the
goods shall be notified to the declarant, indicating at least the identifi-
cation details of the declaration and the date of release.
5. Where the particulars of the customs declaration are introduced
into customs data-processing systems, paragraphs 2, 3 and 4 shall applymutatis mutandis .
Article 223
Where a paper copy of the customs declaration is required for the
completion of other formalities, this shall, at the request of the
declarant, be produced and authenticated, either by the customs office
concerned, or in accordance with the second subparagraph of Article199 (2).
Article 224
Under the conditions and in the manner which they shall determine, the
customs authorities may authorize the documents required for the entryof goods for a customs procedure to be made out and transmitted byelectronic means.1993R2454 — EN — 01.05.2004 — 007.001 — 72
▼M1
▼B
CHAPTER 3
Customs declarations made orally or by any other act
Section 1
Oral declarations
Article 225
Customs declarations may be made orally for the release for free circu-
lation of the following goods:
(a) goods of a non-commercial nature:
— contained in travellers' personal luggage, or
— sent to private individuals, or
— in other cases of negligible importance, where this is authorized
by the customs authorities;
(b) goods of a commercial nature provided:
— the total value per consignment and per declarant does not
exceed the statistical threshold laid down in the Community
provisions in force, and
— the consignment is not part of a regular series of similar
consignments, and
— the goods are not being carried by an independent carrier as
part of a larger freight movement;
(c) the goods referred to in Article 229, where these qualify for relief
as returned goods;
(d) the goods referred to in Article 230 (b) and (c).
Article 226
Customs declarations may be made orally for the export of:
(a) goods of a non-commercial nature:
— contained in travellers' personal luggage, or
— sent by private individuals;
(b) the goods referred to in Article 225 (b);
(c) the goods referred to in Article 231 (b) and (c);
(d) other goods in cases of negligible economic importance, where this
is authorized by the customs authorities.
Article 227
1. The customs authorities may provide that Articles 225 and 226
shall not apply where the person clearing the goods is acting on behalfof another person in his capacity as customs agent.
2. Where the customs authorities are not satisfied that the particulars
declared are accurate or that they are complete, they may require a
written declaration.
Article 228
Where goods declared to customs orally in accordance with Articles
225 and 226 are subject to import or export duty the customs authori-
ties shall issue a receipt to the person concerned against payment of the
duty owing.
The receipt shall include at least the following information:
(a) a description of the goods which is sufficiently precise to enable
them to be identified; this may include the tariff heading;
(b) the invoice value and/or quantity of the goods, as appropriate;
(c) a breakdown of the charges collected;1993R2454 — EN — 01.05.2004 — 007.001 — 73
▼M10
▼M10
(d) the date on which it was made out;
(e) the name of the authority which issued it.
The Member States shall inform the Commission of any standard
receipts introduced pursuant to this Article. The Commission shallforward any such information to the other Member States.
Article 229
1. Customs declarations may be made orally for the temporary
importation of the following goods, in accordance with the conditionslaid down in ►
M20 Article 497(3), second subparagraph ◄:
(a)►M20 — animals for transhumance or grazing or for the perfor-
mance of work or transport and other goods satisfying theconditions laid down in ►
C9 Article 567, second subpara-
graph, point (a) ◄,
— packings referred to in Article 571(a), bearing the permanent,
indelible markings of a person established outside the customs
territory of the Community, ◄
— radio and television production and broadcasting equipment and
vehicles specially adapted for use for the above purpose andtheir equipment imported by public or private organizations
establised (SIC! established) outside the customs territory of
the Community and approved by the customs authorities issuingthe authorization for the procedure to import such equipmentand vehicles,
— instruments and apparatus necessary for doctors to provide
assistance for patients awaiting an organ transplant pursuant to
►
M20 Article 569 ◄;
(b) the goods referred to in Article 232;
(c) other goods, where this is authorized by the customs authorities.
2. The goods referred to in paragraph 1 may also be the subject of
an oral declaration for re-exportation discharging a temporary importa-tion procedure.
Section 2
Customs declarations made by any other act
Article 230
The following, where not expressly declared to customs, shall be
considered to have been declared for release for free circulation by
the act referred to in Article 233:
(a) goods of a non-commercial nature contained in travellers' personal
luggage entitled to relief either under Chapter I, Title XI of CouncilRegulation (EEC) No 918/83 (
1), or as returned goods;
(b) goods entitled to relief under Chapter I, Titles IX and X of Council
Regulation (EEC) No 918/83;
(c) means of transport entitled to relief as returned goods;
(d) goods imported in the context of traffic of negligible importance
and exempted from the requirement to be conveyed to a customsoffice in accordance with Article 38 (4) of the Code, providedthey are not subject to import duty.1993R2454 — EN — 01.05.2004 — 007.001 — 74
(1) OJ No L 105, 23.4.1983, p. 1.▼B
▼B
Article 231
The following, where not expressly declared to customs, shall be
considered to have been declared for export by the act referred to inArticle 233 (b):
(a) goods of a non-commercial nature not liable for export duty
contained in travellers' personal luggage;
(b) means of transport registered in the customs territory of the
Community and intended to be re-imported;
(c) goods referred to in Chapter II of Council Regulation (EEC)
No 918/83;
(d) other goods in cases of negligible economic importance, where this
is authorized by the customs authorities.
Article 232
1. The following, where not declared to customs in writing or orally,
shall be considered to have been declared for temporary importation bythe act referred to in Article 233, subject to Article 579:
(a) personal effects and goods for sports purposes imported by travel-
lers 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 interna-
tional maritime traffic pursuant to Article 564(a).
2. Where they are not declared to customs in writing or orally, the
goods referred to in paragraph 1 shall be considered to have beendeclared for re-exportation discharging the temporary importation
procedure by the act referred to in Article 233.
Article 233
►
M6 1.◄ For the purposes of Articles 230 to 232, the act which
is considered to be a customs declaration may take the followingforms:
(a) in the case of goods conveyed to a customs office or to any other
place designated or approved in accordance with Article 38 (1) (a)of the Code:
— going through the green or ‘nothing to declare’ channel in
customs offices where the two-channel system is in operation,
— going through a customs office which does not operate the two-
channel system without spontaneously making a customs
declaration;
— affixing a ‘nothing to declare’ sticker or customs declaration
disc to the windscreen of passenger vehicles where this possibi-
lity is provided for in national provisions;
(b) in the case of exemption from the obligation to convey goods to
customs in accordance with the provisions implementing Article38 (4) of the Code, in the case of export in accordance with Article231 and in the case of re-exportation in accordance with Article232 (2):
— the sole act of crossing the frontier of the customs territory of
the Community.
2. Where goods covered by point (a) of Article 230, point (a) of
Article 231, point (a) of Article 232 (1) or Article 232 (2) containedin a passenger's baggage are carried by rail unaccompanied by thepassenger and are declared to customs without the passenger beingpresent in person, the document referred to in Annex 38a may beused within the terms and limitations set out in it.1993R2454 — EN — 01.05.2004 — 007.001 — 75
▼M20
▼B
▼M6
▼B
Article 234
1. Where the conditions of Articles 230 to 232 are fulfilled, the
goods shall be considered to have been presented to customs withinthe meaning of Article 63 of the Code, the declaration to have beenaccepted and release to have been granted, at the time when the actreferred to in Article 233 is carried out.
2. Where a check reveals that the act referred to in Article 233 has
been carried out but the goods imported or taken out do not fulfil theconditions in Articles 230 to 232, the goods concerned shall be consid-ered to have been imported or exported unlawfully.
Section 3
Provisions common to Sections 1 and 2
Articles 235
The provisions of Articles 225 to 232 shall not apply to goods in
respect of which the payment of refunds or other amounts or the repay-ment of duties is sought, or which are subject to a prohibition orrestriction or to any other special formality.
Article 236
For the purposes of Sections 1 and 2, ‘traveller’ means:
A. on import:
1. any person temporarily entering the customs territory of the
Community, not normally resident there, and
2. any person returning to the customs territory of the Community
where he is normally resident, after having been temporarily in athird country;
B. on export:
1. any person temporarily leaving the customs territory of the
Community where he is normally resident, and
2. any person leaving the customs territory of the Community after
a temporary stay, not normally resident there.
Section 4
Postal traffic
Article 237
1. The following postal consignments shall be considered to have
been declared to customs:
A. for release for free circulation:
(a) at the time when they are introduced into the customs territory
of the Community:
— postcards and letters containing personal messages only,
— braille letters,
— printed matter not liable for import duties, and
— all other consignments sent by letter or parcel post which
are exempt from the obligation to be conveyed to customsin accordance with provisions pursuant to Article 38 (4) ofthe Code;
(b) at the time when they are presented to customs:
— consignments sent by letter or parcel post other than those
referred to at (a), provided they are accompanied by a►
M18 CN22◄and/or►M18 CN23◄declaration;1993R2454 — EN — 01.05.2004 — 007.001 — 76
▼B
B. for export:
(a) at the time when they are accepted by the postal authorities, in
the case of consignments by letter and parcel post which are notliable to export duties;
(b) at the time of their presentation to customs, in the case of
consignments sent by letter or parcel post which are liable toexport duties, provided they are accompanied by a►
M18 CN22◄and/or a ►M18 CN23◄declaration.
2. The consignee, in the cases referred to in paragraph 1A, and the
consignor, in the cases referred to in paragraph 1B, shall be consideredto be the declarant and, where applicable, the debtor. The customs
authorities may provide that the postal administration shall be consid-
ered as the declarant and, where applicable, as the debtor.
3. For the purposes of paragraph 1, goods not liable to duty shall be
considered to have been presented to customs within the meaning of
Article 63 of the Code, the customs declaration to have been accepted
and release granted:
(a) in the case of imports, when the goods are delivered to the
consignee;
(b) in the case of exports, when the goods are accepted by the postal
authorities.
4. Where a consignment sent by letter or parcel post which is not
exempt from the obligation to be conveyed to customs in accordance
with provisions pursuant to Article 38 (4) of the Code is presented
without a ►
M18 CN22◄and/or►M18 CN23◄declaration or
where such declaration is incomplete, the customs authorities shalldetermine the form in which the customs declaration is to be made orsupplemented.
Article 238
Article 237 shall not apply:
— to consignments containing goods for commercial purposes of an
aggregate value exceeding the statistical threshold laid down bythe Community provisions in force; the customs authorities may
lay down higher thresholds,
— to consignments containing goods for commercial purposes which
form part of a regular series of like operations,
— where a customs declaration is made in writing, orally or using a
data-processing technique,
— to consignments containing the goods referred to in Article 235.
TITLE VIII
EXAMINATION OF THE GOODS, FINDINGS OF THE
CUSTOMS OFFICE AND OTHER MEASURES TAKEN BY
THE CUSTOMS OFFICE
Article 239
1. The goods shall be examined in the places designated and during
the hours appointed for that purpose by the customs authorities.
2. However, the customs authorities may, at the request of the
declarant, authorize the examination of goods in places or during hoursother than those referred to in paragraph 1.
Any costs involved shall be borne by the declarant.
Article 240
1. Where the customs authorities elect to examine goods they shall
so inform the declarant or his representative.
2. Where they decide to examine a part of the goods only, the
customs authorities shall inform the declarant or his representative1993R2454 — EN — 01.05.2004 — 007.001 — 77
▼B
which items they wish to examine. The customs authorities' choice
shall be final.
Article 241
1. The declarant or the person designated by him to be present at the
examination of the goods shall render the customs authorities the assis-tance required to facilitate their work. Should the customs authoritiesconsider the assistance rendered unsatisfactory, they may require thedeclarant to designate another person able to give the necessary assis-tance.
2. Where the declarant refuses to be present at the examination of
the goods or to designate a person able to give the assistance whichthe customs authorities consider necessary, the said authorities shallset a deadline for compliance, unless they consider that such an exam-ination may be dispensed with.
If, on expiry of the deadline, the declarant has not complied with the
requirements of the customs authorities, the latter, for the purpose ofapplying Article 75 (a) of the Code, shall proceed with the examinationof the goods, at the declarant's risk and expense, calling if necessary onthe services of an expert or any other person designated in accordancewith the provisions in force.
3. The findings made by the customs authorities during the examina-
tion carried out under the conditions referred to in the precedingparagraph shall have the same validity as if the examination had beencarried out in the presence of the declarant.
4. Instead of the measures laid down in paragraphs 2 and 3, the
customs authorities shall have the option of deeming a declaration
invalid where it is clear that the declarant's refusal to be present at theexamination of the goods or to designate a person able to give thenecessary assistance neither prevents, nor seeks to prevent, those autho-rities from finding that the rules governing the entry of the goods forthe customs procedure concerned have been breached, and neither
evades, nor seeks to evade, the provisions of Article 66 (1) or Article
80 (2) of the Code.
Article 242
1. Where the customs authorities decide to take samples, they shall
so inform the declarant or his representative.
2. Samples shall be taken by the customs authorities themselves.
However, they may ask that this be done under their supervision by
the declarant or a person designated by him.
Samples shall be taken in accordance with the methods laid down in
the provisions in force.
3. The quantities taken as samples should not exceed what is needed
for analysis or more detailed examination, including possible check
analysis.
Article 243
1. The declarant or the person designated by him to be present at the
taking of samples shall render the customs authorities all the assistanceneeded to facilitate the operation.
2. Where the declarant refuses to be present at the taking of samples
or to designate a person to attend, or where he fails to render thecustoms authorities all the assistance needed to facilitate the operation,the provisions of the second sentence of Article 241 (1) and of Article241 (2), (3) and (4) shall apply.1993R2454 — EN — 01.05.2004 — 007.001 — 78
▼M7
▼B
Article 244
Where the customs authorities take samples for analysis or more
detailed examination, they shall authorize the release of the goods inquestion without waiting for the results of the analysis or examination,
unless there are other grounds for not doing so, and provided that,
where a customs debt has been or is likely to be incurred, the dutiesin question have already been entered in the accounts and paid orsecured.
Article 245
1. The quantities taken by the customs office as samples shall not be
deducted from the quantity declared.
2. Where an export or outward processing declaration is concerned,
the declarant shall be authorized, where circumstances permit, toreplace the quantities of goods taken as samples by identical goods, inorder to make up the consignment.
Article 246
1. Unless destroyed by the analysis or more detailed examination,
the samples taken shall be returned to the declarant at his request andexpense once they no longer need to be kept by the customs authori-
ties, in particular after all the declarant's means of appeal against the
decision taken by the customs authorities on the basis of the results ofthat analysis or more detailed examination have been exhausted.
2. Where the declarant does not ask for samples to be returned, they
may either be destroyed or kept by the customs authorities. In specificcases, however, the customs authorities may require the declarant toremove any samples that remain.
Article 247
1. Where the customs authorities verify the declarations and accom-
panying documents or examine the goods, they shall indicate, at leastin the copy of the declaration retained by the said authorities, or in a
document attached thereto, the basis and results of any such verifica-
tion or examination. In the case of partial examination of the goods,particulars of the consignment examined shall also be given.
Where appropriate, the customs authorities shall also indicate in the
declaration that the declarant or his representative was absent.
2. Should the result of the verification of the declaration and accom-
panying documents or examination of the goods not be in accordancewith the particulars given in the declaration, the customs authoritiesshall specify, at least in the copy of the declaration retained by the
said authorities, or in a document attached thereto, the particulars to
be taken into account for the purposes of the application of chargeson the goods in question and, where appropriate, calculating anyrefunds or other amounts payable on exportation, and for applying theother provisions governing the customs procedure for which the goods
are entered.
3. The findings of the customs authorities shall indicate, where
appropriate, the means of identification adopted. They shall be dated
and bear the particulars needed to identify the official issuing them.
4. Where the customs authorities neither verify the declaration nor
examine the goods, they need not endorse the declaration or attacheddocument referred to in paragraph 1.
Article 248
1. The granting of release shall give rise to the entry in the accounts
of the import duties determined according to the particulars in thedeclaration. Where the customs authorities consider that the checkswhich they have undertaken ►
C2 may enable an amount of import
duties higher than that ◄resulting from the particulars made in the1993R2454 — EN — 01.05.2004 — 007.001 — 79
▼B
declaration to be assessed, they shall further require the lodging of a
security sufficient to cover the difference between the amountaccording to the particulars in the declaration and the amount which
may finally be payable on the goods. However, the declarant may
request the immediate entry in the accounts of the amount of duties towhich the goods may ultimately be liable instead of lodging thissecurity.
2. Where, on the basis of the checks which they have carried out,
the customs authorities assess an amount of import duties differentfrom the amount which results from the particulars in the declaration,
the release of the goods shall give rise to the immediate entry in the
accounts of the amount thus assessed.
3. Where the customs authorities have doubts about whether or not a
prohibition or restriction applies and this cannot be resolved until the
results of the checks the authorities have carried out are available, thegoods in question cannot be released.
4. Notwithstanding paragraph 1, the customs authorities may refrain
from taking security in respect of goods which are the subject of adrawing request on a tariff quota if they determine, at the time whenthe declaration for release for free circulation is accepted, that the tariffquota in question is non-critical within the meaning of Article 308c.
Article 249
1. The customs authorities shall determine the form of release,
taking due account of the place in which the goods are located and ofthe special arrangements for their supervision.
2. Where the declaration is made in writing, a reference to the
release and its date shall be made on the declaration or, where applic-able, a document attached, and a copy shall be returned to the
declarant.
Article 250
1. Where the customs authorities have been unable to grant release
for one of the reasons specified in the second or third indent of Article75 (a) of the Code, they shall give the declarant a time limit to regu-larize the situation of the goods.
2. Where, in the circumstances referred to in the second indent of
Article 75 (a) of the Code, the declarant has not produced the requisite
documents within the time limit referred to in paragraph 1, the declara-
tion in question shall be deemed invalid and the customs office shallcancel it. The provisions of Article 66 (3) of the Code shall apply.
3. In the circumstances referred to in the third indent of Article 75
(a) of the Code, and without prejudice to any measures taken under thefirst subparagraph of Article 66 (1) or Article 182 of the Code, wherethe declarant has neither paid nor guaranteed the duties due within thetime limit referred to in paragraph 1, the customs authorities may start
the preliminary formalities for the sale of the goods. In this case the
goods shall be sold unless the requisite conditions have been fulfilledin the interim, if necessary by forced sale where the law of the MemberState of the authorities in question so permits. The customs authoritiesshall inform the declarant thereof.
The customs authorities may, at the risk and expense of the declarant,
transfer the goods in question to special premises under their supervi-sion.1993R2454 — EN — 01.05.2004 — 007.001 — 80
▼M12
▼B
▼B
Article 251
By way of derogation from Article 66 (2) of the Code, a customs
declaration may be invalidated after the goods have been released, asprovided below:
1. where it is established that the goods have been declared in error
for a customs procedure entailing the payment of import duties
instead of being placed under another customs procedure, the
customs authorities shall invalidate the declaration if a request tothat effect is made within three months of the date of acceptanceof the declaration provided that:
— any use of the goods has not contravened the conditions of the
customs procedure under which they should have been placed,
— when the goods were declared, they were intended to be placed
under another customs procedure, all the requirements of which
they fulfilled, and
— the goods are immediately entered for the customs procedure
for which they were actually intended.
The declaration placing the goods under the latter customs proce-
dure shall take effect from the date of acceptance of theinvalidated declaration.
The customs authorities may permit the three-month period to be
exceeded in duly substantiated exceptional cases;
1a. Where it is established that the goods have been declared in error,
instead of other goods, for a customs procedure entailing the obli-
gation to pay import duties, the customs authorities shall invalidatethe declaration if a request to that effect is made within threemonths of the date of acceptance of the declaration, provided that:
— the goods originally declared:
(i) have not been used other than as authorized in their original
status; and
(ii) have been restored to their original status;
and that
— the goods which ought to have been declared for the customs
procedure originally intended:
(i) could, when the original declaration was lodged, have been
presented to the same customs office: and
(ii) have been declared for the same customs procedure as that
originally intended.
The customs authorities may allow the time limit referred to above
to be exceeded in duly substantiated exceptional cases,
1b. in the case of mail order goods which are returned, the customs
authorities shall invalidate the declarations of release for free circu-lation if a request to that effect is made within three months of thedate of acceptance of the declaration, provided that the goods have
been exported to the original supplier's address or to another
address indicated by the said supplier;
1c. Where a retroactive authorisation is granted in accordance with:
— Article 294 for release for free circulation with a favourable
tariff treatment or at a reduced or zero rate of duty on accountof the end-use of the goods, or
— Article 508 for a customs procedure with economic impact.1993R2454 — EN — 01.05.2004 — 007.001 — 81
▼M1
▼M12
▼M20
▼B
2. where the goods have been declared for export or for the outward
processing procedure, the declaration shall be invalidated providedthat:
(a) in the case of goods which are subject to export duty, to an
application for the repayment of import duty, to refunds orother export amounts or to other special measures on export:
— the declarant provides the customs office of export with
evidence that the goods have not left the customs territoryof the Community,
— the declarant returns to the said office all copies of the
customs declaration, together with any other documentsissued to him on acceptance of the declaration,
— the declarant provides the customs office of export with
evidence that any refunds and other amounts granted on
the strength of the export declaration for the goods in ques-
tion have been repaid or that the necessary measures havebeen taken by the departments concerned to ensure thatthey are not paid, and
— the declarant, in accordance with the provisions in force,
complies with any other obligations laid down by the
customs office of export to regularize the position of thegoods.
Invalidation of the declaration shall entail cancellation of
any adjustments made on an export licence or advance-
fixing certificate presented in support of the declaration.
Where the goods declared for export are required to leave
the customs territory of the Community by a specifiedtime limit, failure to comply with that time limit shall entailinvalidation of the relevant declaration;
(b) in the case of other goods, the customs office of export has
been informed in accordance with Article 796 that the goodsdeclared have not left the customs territory of the Community.
3. In so far as the re-export of the goods entails the lodging of a
declaration, (2) above shall apply mutatis mutandis .
4. Where Community goods have been placed under the customs
warehousing procedure within the meaning of Article 98 (1) (b)
of the Code, invalidation of the declaration of entry for that proce-
dure may be requested and effected provided that the measuresprovided for in the relevant legislation in the event of failure tocomply with the treatment or use prescribed have been taken.
If, on the expiry of the period laid down for the goods to remain
under the customs warehousing procedure, no application hasbeen made for their assignment to a treatment or use provided for
in the relevant legislation, the customs authorities shall take the
measures provided for in that legislation.
Article 252
Where the customs authorities sell Community goods in accordance
with point (b) of Article 75 of the code, this shall be done in accor-dance with the procedures in force in the Member States.1993R2454 — EN — 01.05.2004 — 007.001 — 82
▼M1
▼B
TITLE IX
SIMPLIFIED PROCEDURES
CHAPTER 1
General provisions
Article 253
1. The procedure for incomplete declarations shall allow the
customs authorities to accept, in a duly justified case, a declarationwhich does not contain all the particulars required, or which is notaccompanied by all documents necessary for the customs procedure inquestion.
2. The simplified declaration procedure shall enable goods to be
entered for the customs procedure in question on presentation of asimplified declaration with subsequent presentation of a supplementarydeclaration which may be of a general, periodic or►
C3 recapitulative ◄nature, as appropriate.
3. The local clearance procedure shall enable the entry of goods for
the customs procedure in question to be carried out at the premises ofthe person concerned or at other places designated or approved by thecustoms authorities.
Article 253a
Where a simplified procedure is applied using data-processing systems
to produce customs declarations or using a data-processing technique,
the provisions referred to in Articles 199 (2) and (3), 222, 223 and
224 shall apply mutatis mutandis .
CHAPTER 2
Declarations for release for free circulation
Section 1
Incomplete declarations
Article 254
Declarations for release for free circulation which the customs authori-
ties may accept, at the declarant's request, without their containingcertain of the particulars referred to in Annex 37 shall contain at leastthe particulars referred to in Box 1 (first and second subdivisions), 14,
21, 31, 37, 40 and 54 of the Single Administrative Document and:
— a description of the goods in terms that are sufficiently precise to
enable the customs authorities to determine immediately and unam-
biguously the combined nomenclature heading or subheading
concerned,
— where the goods are liable to ad valorem duties, their value for
customs purposes, or, where it appears that the declarant is not ina position to declare this value, a provisional indication of valuewhich is considered acceptable by the customs authorities, due
account being taken in particular of the information available to
the declarant,
— any further particulars considered necessary by the customs autho-
rities in order to identify the goods, implement the provisionsgoverning their release for free circulation and determine theamount of any security required before the goods may be released.1993R2454 — EN — 01.05.2004 — 007.001 — 83
▼M1
▼B
▼M1
▼B
▼B
Article 255
1. Declarations for release for free circulation which the customs
authorities may accept at the declarant's request without their being
accompanied by certain of the necessary supporting documents shallbe accompanied at least by those documents which must be producedbefore the goods declared can be released for free circulation.
2. By way of derogation from paragraph 1, a declaration not accom-
panied by one or more of the documents required before the goods canbe released for free circulation may be accepted once it is establishedto the satisfaction of the customs authorities that:
(a) the document concerned exists and is valid;
(b) it could not be annexed to the declaration for reasons beyond the
declarant's control;
(c) any delay in accepting the declaration would prevent the release of
the goods for free circulation or make them liable to a higher rate
of duty.
Data relating to missing documents shall in all cases be indicated in the
declaration.
Article 256
1. The period allowed by the customs authorities to the declarant for
the communication of particulars or production of documents missingat the time when the declaration was accepted may not exceed onemonth from the date of such acceptance.
In the case of a document required for the application of a reduced or
zero rate of import duty, where the customs authorities have goodreason to believe that the goods covered by the incomplete declaration
may qualify for such reduced or zero rate of duty, a period longer than
that provided for in the first subparagraph may, at the declarant'srequest, be granted for the production of the document, if justified inthe circumstances. That period may not exceed four months from thedate of acceptance of the declaration. It cannot be extended.
Where the missing particulars to be communicated or documents to be
supplied concern customs value, the customs authorities may, where
this proves absolutely necessary, set a longer time limit or extend the
period previously set. The total period allowed shall take account of theprescribed periods in force.
2. Where a reduced or zero rate of import duty is applicable to
goods released for free circulation within tariff quotas or, providedthat the levying of normal import duties is not re-introduced, withintariff ceilings or other preferential tariff measures, the benefit of the
tariff quota or preferential tariff measure shall only be granted after
presentation to the customs authorities of the document on which thegranting of the reduced or zero rate is conditional. The documentmust in any case be presented:
— before the tariff quota has been exhausted, or
— in other cases, before the date on which a Community measure re-
introduces the levying of normal import duties.
3. Subject to paragraphs 1 and 2, the document on whose presenta-
tion the granting of the reduced or zero rate of import duty isconditional may be produced after the expiry date of the period for
which the reduced or zero rate was set, provided the declaration in
respect of the goods in question was accepted before that date.
Article 257
1. The customs authorities' acceptance of an incomplete declaration
shall not prevent or delay the release of the goods thus declared, unless1993R2454 — EN — 01.05.2004 — 007.001 — 84
▼M22
▼B
▼M12
▼B
▼B
other grounds exist for so doing. Without prejudice to the provisions of
Article 248, release shall take place in accordance with the conditionslaid down in paragraphs 2 to 5 below.
2. Where the late production of particulars or of a supporting docu-
ment missing at the time when a declaration is accepted cannot affectthe amount of duties to which the goods covered by the said declara-tion are liable, the customs authorities shall immediately enter in theaccounts the sum payable, calculated in the usual manner.
3. Where, pursuant to Article 254, a declaration contains a provi-
sional indication of value, the customs authorities shall:
— enter immediately in the accounts the amount of duties determined
on the basis of this indication,
— require, if necessary, the lodging of a security adequate to cover the
difference between that amount and the amount to which the goodsmay ultimately be liable.
4. Where, in circumstances other than those referred to in paragraph
3, the late production of particulars or of a supporting documentmissing at the time when a declaration is accepted may affect theamount of duties to which the goods covered by the said declarationare liable:
(a) if late production of any missing particulars or document may lead
to the application of duty at a reduced rate, the customs authorities
shall:
— immediately enter in the accounts the import duties payable at
the reduced rate,
— require the lodging of a security covering the difference
between that sum and the sum which would be payable were
the import duties on the goods in question calculated at the
normal rate;
(b) if the late production of any missing particulars or document may
lead to admission of the goods with total relief from duties, the
customs authorities shall require the lodging of a security covering
the amount which would be payable were the duties charged at thenormal rate.
5. Without prejudice to any subsequent changes which may arise,
particularly as a result of the final determination of the customs value,the declarant shall have the option, instead of lodging a security, of
requesting the immediate entry in the accounts:
— where the second indent of paragraph 3 or the second indent of
paragraph 4 (a) applies, of the amount of duties to which the goodsmay ultimately be liable, or
— where paragraph 4 (b) applies, of the amount of duties calculated at
the normal rate.
Article 258
If, at the expiry of the period referred to in Article 256, the declarant
has not supplied the details necessary for the final determination of the
customs value of the goods, or has failed to provide the missing parti-culars or documents, the customs authorities shall immediately enter inthe accounts as duties to which the goods in question are subject theamount of the security provided in accordance with the provisions of
the second indent of Article 257 (3), the second indent of Article 257
(4) (a) or Article 257 (4) (b).
Article 259
An incomplete declaration accepted under the conditions set out in
Articles 254 to 257 may be either completed by the declarant or, byagreement with the customs authorities, replaced by another declarationwhich complies with the conditions laid down in Article 62 of theCode.1993R2454 — EN — 01.05.2004 — 007.001 — 85
▼B
In both cases, the operative date for the fixing of any duties and the
application of other provisions governing the release of goods for freecirculation shall be the date of acceptance of the incomplete declara-
tion.
Section 2
Simplified declaration procedure
Article 260
1. The declarant shall, upon written request containing all the neces-
sary information, be authorized in accordance with the conditions and
in the manner laid down in Articles 261 and 262, to make the declara-tion for release for free circulation in a simplified form when goods arepresented to customs.
2. Such simplified declaration may be in the form
— either of an incomplete declaration on a Single Administrative
Document, or
— of an administrative or commercial document, accompanied by a
request for release for free circulation.
It shall contain at least the particulars necessary for identification of the
goods.
3. Where circumstances permit, the customs authorities may allow
the request for release for free circulation referred to in the secondindent of paragraph 2 to be replaced by a general request in respect ofrelease operations to take place over a given period. A reference to the
authorization granted in response to such general request shall be
entered on the commercial or administrative document presentedpursuant to paragraph 1.
4. The simplified declaration shall be accompanied by all documents
the production of which may be required to secure the release of thegoods for free circulation. Article 255 (2) shall apply.
5. This Article shall be without prejudice to Article 278.
Article 261
1. The authorization referred to in Article 260 shall be granted to the
declarant on condition that it is possible to guarantee an effective check
on compliance with import prohibitions or restrictions or other provi-
sions governing release for free circulation.
2. Such authorization shall in principle be refused where the person
who has made the request:
— has committed a serious infringement or repeated infringements of
customs rules,
— declares goods for release for free circulation only occasionally.
It may be refused where the person in question is acting on behalf of
another person who declares goods for release for free circulation only
occasionally.
3. Without prejudice to Article 9 of the Code, the authorization may
be revoked where the cases referred to in paragraph 2 arise.
Article 262
1. The authorization referred to in Article 260 shall:
— designate the customs office(s) competent to accept simplified
declarations,
— specify the form and content of the simplified declarations,— specify the goods to which it applies and the particulars which must
appear on the simplified declaration for the purposes of identifyingthe goods,
— make reference to the security to be provided by the person
concerned to cover any customs debt which may arise.1993R2454 — EN — 01.05.2004 — 007.001 — 86
▼B
It shall also specify the form and content of the supplementary declara-
tions, and shall set the time limits within which they must be lodgedwith the customs authority designated for this purpose.
2. The customs authorities may waive the presentation of the supple-
mentary declaration where the simplified declaration concerns goodsthe value of which is below the statistical threshold laid down by the
Community provisions in force and the simplified declaration already
contains all the information needed for release for free circulation.
Section 3
Local clearance procedure
Article 263
Authorization to use the local clearance procedure shall be granted in
accordance with the conditions and in the manner laid down in Articles
264 to 266 to any person wishing to have goods released for free circu-lation at his premises or at the other places referred to in Article 253and who submits to the customs authorities a written request to this endcontaining all the particulars necessary for the grant of the authoriza-tion:
— in respect of goods subject either to the Community or common
transit procedure and for which the person referred to above is
authorized to use the simplified procedures to be carried out at theoffice of destination in accordance with ►
M19 Articles 406, 407
and 408 ◄,
— in respect of goods previously placed under a customs procedure
with economic impact, without prejudice to Article 278,
— in respect of goods which, after having been presented to customs
pursuant to Article 40 of the Code, are consigned to those premisesor places in accordance with a transit procedure other than thatreferred to in the first indent,
— in respect of goods which are brought into the customs territory of
the Community with an exemption from the requirement that theybe presented to customs, pursuant to Article 41 (b) of the Code.
Article 264
1. The authorization referred to in Article 263 shall be granted
provided that:
— the applicant's records enable the customs authorities to carry out
effective checks, in particular retrospective checks,
— it is possible to guarantee an effective check on compliance with
►
C2 import prohibitions ◄or restrictions or any other provisions
governing release for free circulation.
2. Authorization shall in principle be refused where the applicant:
— has committed a serious infringement or repeated infringements of
customs rules,
— declares goods for release for free circulation only occasionally.
Article 265
1. Without prejudice to Article 9 of the Code, the customs authori-
ties may refrain from revoking the authorization when:
— the holder fulfils his obligations within any time limit set by them,
or
— the failure to fulfil an obligation is without any real consequence
for the correct operation of the procedure.
2. An authorization shall in principle be revoked where the case
referred to in the first indent of Article 264 (2) arises.
3. An authorization may be revoked where the case referred to in
the second indent of Article 264 (2) arises.1993R2454 — EN — 01.05.2004 — 007.001 — 87
▼B
Article 266
1. To enable the customs authorities to satisfy themselves as to the
proper conduct of operations, the holder of the authorization referred to
in Article 263 shall:
(a) in the cases referred to in the first and third indents of Article 263;
(i) where the goods are released for free circulation upon their
arrival at the place designated for that purpose:
— duly notify the customs authorities of such arrival in the
form and the manner specified by them, for the purpose of
obtaining release of the goods, and
— enter the goods in his records;
(ii) where release for free circulation is preceded by temporary
storage of the goods within the meaning of Article 50 of the
Code at the same place, before expiry of the time-limit set
under Article 49 of the Code:
— duly notify the customs authorities, in the form and the
manner specified by them, of his desire to have the goodsreleased for free circulation, for the purpose of obtainingrelease of the goods, and
— enter the goods in his records;
(b) in the cases referred to in the second indent of Article 263:
— duly notify the customs authorities, in the form and the manner
specified by them, of his desire to have the goods released for
free circulation, for the purpose of obtaining release of thegoods, and
— enter the goods in his records.
The notification referred to in the first indent shall not be required
where the goods to be released for free circulation have already
been placed under the customs warehousing procedure in a type D
warehouse;
(c) in the cases referred to in the fourth indent of Article 263, upon
arrival of the goods at the place designated for that purpose:
— enter the goods in his records;
(d) make available to the customs authorities, from the time of the
entry in the records referred to in points (a), (b) and (c), all docu-ments, the production of which is required for the application ofthe provisions governing release for free circulation.
2. On condition that checks on the proper conduct of operations are
not thereby affected, the customs authorities may:
(a) permit the notification referred to in points (a) and (b) of paragraph
1 to be effected as soon as the arrival of the goods becomes immi-nent;
(b) in certain special circumstances, where the nature of the goods in
question and the rapid turnover so warrant, exempt the holder ofthe authorization from the requirement to notify the competentcustoms office of each arrival of goods, provided that he suppliesthe said office with all the information it considers necessary toenable it to exercise its right to examine the goods should the
need arise.
In this case, entry of the goods in the records of the person
concerned shall be equivalent to release.
3. The entry in the records referred to in points (a), (b) and (c) of
paragraph 1 may be replaced by any other formality offering similarguarantees stipulated by the customs authorities. The entry shall indi-1993R2454 — EN — 01.05.2004 — 007.001 — 88
▼M4
▼B
▼M4
▼B
▼M4
▼M4
cate the date on which it is made and the particulars necessary for iden-
tification of the goods.
Article 267
The authorization referred to in Article 263 shall lay down the specific
rules for the operation of the procedure and in particular shall stipulate:
— the goods to which it applies,
— the form of the obligations referred to in Article 266 and the refer-
ence to the guarantee to be provided by the person concerned,
— the time of release of the goods,
— the time limit within which the supplementary declaration must be
lodged with the competent customs office designated for that
purpose,
— the conditions under which goods are to be covered by general,
periodic or recapitulative declarations, as appropriate.
CHAPTER 3
Declarations for a customs procedure with economic impact
Section 1
Entry for a customs procedure with economic impact
Subsection 1
Entry for the customs warehousing procedure
A.Incomplete declarations
Article 268
1. Declarations for the customs warehousing procedure which the
customs office of entry may accept at the declarant's request withouttheir containing some of the particulars referred to in Annex 37 shallcontain at least the particulars necessary for identification of the goods
to which the declaration relates, including their quantity.
2. Articles 255, 256 and 259 shall apply mutatis mutandis .
3. This Article shall not apply to declarations for the procedure for
the Community agricultural products referred to in ►
M20 Article
524◄.
B.Simplified declaration procedure
Article 269
1. The declarant shall, upon request, be authorized, in accordance
with the conditions and in the manner laid down in Article 270, to
make the declaration of entry for the procedure in a simplified form
when goods are presented to customs.
Such simplified declaration may be in the form:
— either of an incomplete declaration of the type referred to in Article
268, or
— of an administrative or commercial document, accompanied by a
request for entry for the procedure;
It shall contain the particulars referred to in Article 268 (1).2. Where this procedure is applied in a type D warehouse the
simplified declaration shall also include the nature of the goodsconcerned, in sufficient detail to permit their immediate and unambig-uous classification, and their customs value.1993R2454 — EN — 01.05.2004 — 007.001 — 89
▼B
▼M1
3. The procedure referred to in paragraph 1 shall not apply to Type
F warehouses nor to the entry for the procedure of the Communityagricultural products referred to in ►
M20 Article 524 ◄in any type
of warehouse.
4. The procedure referred to in the second indent of paragraph 1
shall apply to Type B warehouses except that it shall not be possibleto use a commercial document. Where the administrative documentdoes not contain all the particulars shown in Annex 37 Title I (B) (2)(f) (aa), these should be supplied on the accompanying application.
Article 270
1. The application referred to in Article 269 (1) shall be made in
writing and contain all the particulars necessary for the grant of the
authorization.
Where circumstances permit, the application referred to in Article 269
(1) may be replaced by a general request in respect of operations totake place over a given period.
In this case the application shall be made under the conditions laid
down in ►
M20 Articles 497, 498 and 499 ◄and shall be submitted
with the application to operate the customs warehouse or as a modifi-
cation to the initial authorization, to the customs authority which issued
the authorization for the procedure.
2. The authorization referred to in Article 269 (1) shall be granted to
the person concerned provided that the proper conduct of operations isnot thereby affected.
3. Such authorization shall in principle be refused where:
— the guarantees necessary for the proper conduct of operations are
not given,
— the person concerned enters goods for the procedure only occasion-
ally,
— the person concerned has committed a serious infringement or
repeated infringements of customs rules.
4. Without prejudice to Article 9 of the Code, the authorization may
be revoked where the cases referred to in paragraph 3 arise.
Article 271
The authorization referred to in Article 269 (1) shall lay down the
specific rules for the operation of the procedure, including:
— the office(s) of entry for the procedure,
— the form and content of the simplified declarations.
A supplementary declaration need not be provided.
C.Local clearance procedure
Article 272
1. Authorization to use the local clearance procedure shall be
granted according to the conditions and in the manner laid down in
paragraph 2 and Articles 273 and 274.
2. The local clearance procedure shall not apply to type B and F
warehouses nor to the entry of the Community agricultural productsreferred to in ►
M20 Article 524 ◄for the procedure in any type of
warehouse.
3. Article 270 shall apply mutatis mutandis .1993R2454 — EN — 01.05.2004 — 007.001 — 90
▼B
▼M6
▼B
Article 273
1. In order to allow the customs authorities to ensure the proper
conduct of operations, the holder of by the authorization shall, uponarrival of the goods at the place designated for that purpose:
(a) duly notify such arrival to the supervising office in the form and
manner specified by it;
(b) to make entries in the stock records;
(c) keep at the disposal of the supervising office all documents
concerning the entry of the goods for the procedure.
The entry in the stock records referred to in (b) shall contain at
least some of the particulars used to identify the goods commer-cially, including their quantity.
2. Article 266 (2) shall apply.
Article 274
The authorization referred to in Article 272 (1) shall lay down the
specific rules for the operation of the procedure and shall specify in
particular:
— the goods to which it applies,
— the form of the obligations referred to in Article 273,
— the time of release of the goods.
A supplementary declaration need not be required.
Subsection 2
Entry for the inward processing, processing under customs control
or temporary importation procedures
A.Incomplete declarations
Article 275
1. Declarations of entry for a customs procedure with economic
impact other than outward processing or customs warehousing whichthe customs office of entry for the procedure may accept at the declar-
ant's request without their containing some of the particulars referred to
in Annex 37 or without their being accompanied by certain documentsreferred to in Article 220 must contain at least the particulars referredto in Boxes 14, 21, 31, 37, 40 and 54 of the single administrative docu-ment and, in Box 44, a reference to the authorization, or a reference tothe application where ►
M20 Article 508(1) ◄applies.
2. Articles 255, 256 and 259 shall apply mutatis mutandis .
3. In cases of entry for the inward processing procedure, drawback
system, Articles 257 and 258 shall also apply mutatis mutandis .
B.Simplified declaration and local clearance procedures
Article 276
The provisions of Articles 260 to 267 and of Article 270 shall apply
mutatis mutandis to goods declared for the customs procedures with
economic impact covered by this subsection.1993R2454 — EN — 01.05.2004 — 007.001 — 91
▼M1
▼B
▼B
Subsection 3
Goods declared for the outward processing procedure
Article 277
The provisions of Articles 279 to 289 applying to goods declared for
export shall apply mutatis mutandis to goods declared for export under
the outward processing procedure.
Subsection 4
Common provisions
Article 277a
Where two or more authorisations concerning customs procedures with
economic impact are granted to the same person, and one procedure isdischarged by the entry for another procedure using the local clearanceprocedure, a supplementary declaration need not be required.
Section 2
Discharge of a customs procedure with economic impact
Article 278
1. In cases of discharge of a customs procedure with economic
impact other than the outward processing and customs warehousingprocedures, the simplified procedures for release for free circulation,export and re-exportation may be applied. In the case of re-exportation,
the provisions of Articles 279 to 289 shall apply mutatis mutandis .
2. The simplified procedures referred to in Articles 254 to 267 may
be applied to release of goods for free circulation under the outward
processing procedure.
3. In cases of discharge of the customs warehousing procedure, the
simplified procedures for release for free circulation, export or re-export may be applied.
However:
(a) for goods entered for the procedure in a type F warehouse no
simplified procedure may be authorized;
(b) for goods entered for the procedure in a type B warehouse only
incomplete declarations and the simplified declaration procedureshall apply;
(c) issue of an authorization for a type D warehouse shall entail the
automatic application of the local clearance procedure for release
for free circulation.
However, in cases where the person concerned wishes to benefit
from application of items of charge which cannot be checkedwithout a physical examination of the goods, this procedure maynot be applied. In this case, other procedures involving presentation
of the goods to customs may be used;
(d) no simplified procedure shall apply for Community agricultural
goods referred to in Article 524 entered for the customs ware-housing procedure.1993R2454 — EN — 01.05.2004 — 007.001 — 92
▼M20
▼B
▼M20
▼B
CHAPTER 4
Export declarations
Article 279
The formalities to be carried out at the customs office of export as
provided for in Article 792 may be simplified in accordance with theprovisions of this Chapter.
The provisions of Articles 793 and 796 shall apply to this Chapter.
Section 1
Incomplete declarations
Article 280
1. Export declarations which the customs office may accept, at the
declarant's request, without their containing certain of the particularsreferred to in Annex 37 shall contain at least the particulars referred
to in boxes 1 (first subdivision), 2, 14, 17, 31, 33, 38, 44 and 54 of
the Single Administrative Document and:
— where the goods are liable for export duties or subject to any other
measures provided for under the common agricultural policy, all theinformation required for the proper application of such duties ormeasures,
— any further information considered necessary in order to identify
the goods, apply the provisions governing their export or determinethe amount of any security required before the goods may beexported.
2. The customs authorities may allow the declarant not to complete
boxes 17 and 33 on condition he declares that export of the goods inquestion is not subject to prohibitions or restrictions and the customsauthorities have no reason for doubt in this respect and that the descrip-
tion of the goods allows the combined nomenclature classification to be
determined immediately and unambiguously.
3. Copy No 3 shall include one of the following endorsements in
box 44:
— Exportación simplificada
— Forenklet udførsel
— Vereinfachte Ausfuhr
—Απλουστευµένη εξαγωγή
— Simplified exportation— Exportation simplifiée
— Esportazione semplificata
— Vereenvoudigde uitvoer
— Exportação simplificada
— Yksinkertaistettu vienti — Förenklad export
— Förenklad export
— Zjednodušený vývoz
— Lihtsustatud väljavedu
— Vienk āršotāizvešana
— Supaprastintas eksportas
— Egyszer űsített kivitel
— Esportazzjoni simplifikata
— Wywóz uproszczony
— Poenostavljen izvoz— Zjednodušený vývoz.1993R2454 — EN — 01.05.2004 — 007.001 — 93
▼A1
▼A2
▼B
4. Articles 255 to 259 shall apply mutatis mutandis to export
declarations.
Article 281
Where Article 789 applies, the supplementary or replacement declara-
tion may be lodged at the customs office responsible for the placewhere the exporter is established. Where the sub-contractor is estab-lished in a Member State other than where the exporter is established,this possibility shall only apply on condition that agreements have been
made between the administrations of the Member States concerned.
The incomplete declaration shall include the office where the supple-
mentary declaration will be lodged. The customs office where the
incomplete declaration is lodged shall send copy Nos 1 and 2 to thecustoms office where the supplementary declaration or replacementdeclaration is lodged.
Section 2
Simplified declaration procedure
Article 282
1. On written request containing all the information required for the
authorization to be granted, the declarant shall be authorized, under theconditions and in the manner laid down in Articles 261 and 262
applied mutatis mutandis , to make the export declaration in a simpli-
fied form when goods are presented to customs.
2. Without prejudice to Article 288, the simplified declaration shall
take the form of the incomplete Single Administrative Documentcontaining at least the particulars necessary for identification of thegoods. Paragraphs 3 and 4 of Article 280 shall apply mutatis mutandis .
Section 3
Local clearance procedure
Article 283
On written request, authorization to use the local clearance procedure
shall be granted under the conditions and in the manner laid down inArticle 284 to any person, hereinafter referred to as an ‘approvedexporter’, wishing to carry out export procedures at his premises or at
the other places designated or approved by the customs authorities.
Article 284
Articles 264 and 265 shall apply mutatis mutandis .
Article 285
1. To enable the customs authorities to satisfy themselves as to the
proper conduct of operations, the approved exporter shall, before
removal of the goods from the places referred to in Article 283:
(a) duly notify the customs authorities of such removal in the form and
manner specified by them for the purpose of obtaining release ofthe goods;
(b) enter the said goods in his records. Such entry may be replaced by
any other formality offering similar guarantees stipulated by the
customs authorities. The entry shall indicate the date on which it
is made and the particulars necessary for identification of thegoods;
(c) make available to the customs authorities any documents the
presentation of which may be required for application of the provi-sions governing export of the goods.
2. In certain particular circumstances justified by the nature of the
goods in question and the rapid turnover of export operations, the1993R2454 — EN — 01.05.2004 — 007.001 — 94
▼B
customs authorities may exempt the approved exporter from the
requirement to notify the competent customs office of each removalof goods, provided that he supplies the said office with all the informa-
tion it considers necessary to enable it to exercise its right to examine
the goods should the need arise.
In this case, entry of the goods in the records of the approved exporter
shall be equivalent to release.
Article 286
1. To check that the goods have actually left the customs territory of
the Community, Copy No 3 of the Single Administrative Documentshall be used as evidence of exit.
The authorization shall stipulate that Copy No 3 of the Single Admin-
istrative Document be authenticated in advance.
2. Prior authentication may be effected in one of the following
ways:
(a) box A may be stamped in advance with the stamp of the competent
customs office, and signed by an official from that office;
(b) the approved exporter may stamp the declaration using a special
stamp conforming to the model shown in Annex 62.
The imprint of this stamp may be preprinted on the forms where
the printing is entrusted to a printer approved for that purpose.
3. Before the departure of the goods the approved exporter shall:
— carry out the procedures referred to in Article 285;
— indicate on Copy No 3 of the Single Administrative Document the
reference to entry in his records and the date on which this was
done.
4. Box 44 of Copy No 3, completed in accordance with paragraph 2,
shall include:
— the number of the authorization and the name of the issuing
customs office;
— one of the endorsements referred to in Article 280 (3).
Article 287
1. The authorization referred to in Article 283 shall lay down the
specific rules for the operation of the procedure and in particular shallstipulate:
— the goods to which it applies,
— the form of the obligations referred to in Article 285,— the time of release of the goods,— the content of Copy No 3 and the means by which it is to be vali-
dated,
— the procedure for presenting the supplementary declaration and the
time limit within which it must be lodged.
2. The authorization shall include an undertaking by the approved
exporter to take all necessary measures to ensure the safekeeping of
the special stamp or of the forms bearing the imprint of the stamp of
the customs office of export or the imprint of the special stamp.
Section 4
Provisions common to Sections 2 and 3
Article 288
1. Instead of the Single Administrative Document, Member States
may allow a commercial or administrative document or any othermedium to be used where the whole of an export operation is carriedout on the territory of a single Member State, or whenever this possibi-1993R2454 — EN — 01.05.2004 — 007.001 — 95
▼B
lity is provided for by means of agreements concluded between the
administrations of the Member States concerned.
2. The document or medium referred to in paragraph 1 shall contain
at least the particulars necessary for identification of the goods plusone of the endorsements referred to in Article 280 (3) and it shall beaccompanied by a request for export.
Where circumstances so permit, the customs authorities may allow this
request to be replaced by a global request covering export operations to
be carried out over a given period. A reference to the authorization
shall be made on the document or medium in question.
3. The commercial or administrative document shall be evidence of
exit from the customs territory of the Community in the same way asCopy No 3 of the Single Administrative Document. Where other media
are used, the arrangements for the exit endorsement shall be defined,
where appropriate, in the agreement concluded between the administra-tions of the Member States concerned.
Article 289
Where the whole of an export operation takes place on the territory of
a single Member State, that Member State may, in addition to the
procedures referred to in Sections 2 and 3 and while ensuring compli-
ance with Community policies, provide for other simplifications.
PART II
CUSTOMS-APPROVED TREATMENT OR USE
TITLE I
RELEASE FOR FREE CIRCULATION
CHAPTER 1
General provisions
Article 290
1. Where Community goods are exported under an ATA carnet in
conformity with Article 797, those goods may be released for freecirculation on the basis of the ATA carnet.
2. In this case, the office where the goods are released for free
circulation shall carry out the following formalities:
(a) verify the information given in boxes A to G of the reimportation
voucher;
(b) complete the counterfoil and box H of the reimportation sheet;
(c) retain the reimportation voucher.
3. Where the formalities discharging a temporary export operation in
respect of Community goods are carried out a customs office other than
the office where the goods enter the customs territory of the Commu-
nity, conveyance of the goods from that office to the office where thesaid formalities are carried out shall require no formality.
Article 290a
Examination of bananas falling within CN code 0803 00 19 for the
purposes of checking the net mass on importation shall involve aminimum of 10 % of declarations per year and per customs office.
Examination of bananas shall be carried out at the time of release for
free circulation, in accordance with the rules laid down in Annex 38b.1993R2454 — EN — 01.05.2004 — 007.001 — 96
▼M11
▼M18
CHAPTER 2
End-use
Article 291
1. This chapter applies where it is provided that goods released for
free circulation with a favourable tariff treatment or at a reduced orzero rate of duty on account of their end-use are subject to end-usecustoms supervision.
2. For the purposes of this chapter:
(a) ‘single authorisation’ means: an authorisation involving different
customs administrations;
(b) ‘accounts’ means: the holder's commercial, tax or other accounting
material, or such data held on their behalf;
(c) ‘records’ means: the data containing all the necessary information
and technical details on whatever medium, enabling the customs
authorities to supervise and control operations.
Article 292
1. The granting of a favourable tariff treatment in accordance with
Article 21 of the Code shall, where it is provided that goods are subject
to end-use customs supervisions, be subject to a written authorisation.
Where goods are released for free circulation at a reduced or zero rate
of duty on account of their end-use and the provisions in force require
that the goods remain under customs supervision in accordance withArticle 82 of the Code, a written authorisation for the purposes ofend-use customs supervisions shall be necessary.
2. Applications shall be made in writing using the model set out in
Annex 67. The customs authorities may permit renewal or modificationto be applied for by simple written request.
3. In particular circumstances the customs authorities may allow the
declaration for free circulation in writing or by means of a data-proces-
sing technique using the normal procedure to constitute an applicationfor authorisation, provided that:
— the application only involves one customs administration,
— the applicant wholly assigns the goods to the prescribed end-use,
and
— the proper conduct of operations is safeguarded.
4. Where the customs authorities consider any of the information
given in the application inadequate, they may require additional details
from the applicant.
In particular, in cases where an application may be made by making a
customs declaration, the customs authorities shall require, withoutprejudice to Article 218, that the application be accompanied by a
document made out by the declarant containing at least the following
information, unless such information is deemed unnecessary or isentered on the customs declaration:
(a) name and address of the applicant, the declarant and the operator;
(b) nature of the end-use;
(c) technical description of the goods, products resulting from their
end-use and means of identifying them;
(d) estimated rate of yield or method by which that rate is to be deter-
mined;
(e) estimated period for assigning the goods to their end-use;
(f) the place where the goods are put to the end-use.1993R2454 — EN — 01.05.2004 — 007.001 — 97
▼C6
▼M18
▼M18
5. Where a single authorisation is applied for, the prior agreement of
the authorities shall be necessary according to the following procedure.
The application shall be submitted to the customs authorities desig-
nated for the place
— where the applicant's main accounts are kept facilitating audit-based
controls, and where at least part of the operations to be covered bythe authorisation are carried out; or
— otherwise, where the applicant's main accounts are held facilitating
audit-based controls of the arrangements.
These customs authorities shall communicate the application and the
draft authorisation to the other customs authorities concerned, whichshall acknowledge the date of receipt within 15 days.
The other customs authorities concerned shall notify any objections
within 30 days of the date on which the draft authorisation was
received. Where objections are notified within the above period andno agreement is reached, the application shall be rejected to the extentto which objections were raised.
The customs authorities may issue the authorisation if they have
received no objections to the draft authorisation within the 30 days.
The customs authorities issuing the authorisation shall send a copy to
all customs authorities concerned.
6. Where the criteria and conditions for the granting of a single
authorisation are generally agreed on between two or more customsadministrations, the said administrations may also agree to replace priorconsultation by simple notification. Such notification shall always be
sufficient where a single authorisation is renewed or revoked.
7. The applicant shall be informed of the decision to issue an
authorisation, or of the reasons why the application was rejected,within thirty days of the date on which the application was lodged orof the date on which any outstanding or additional information
requested was received by the customs authorities.
That period shall not apply in the case of a single authorisation unless
it is issued under paragraph 6.
Article 293
1. An authorisation using the model set out in Annex 67 shall be
granted to persons established in the customs territory of the Commu-
nity, provided that the following conditions are met:
(a) the activities envisaged are consistent with the prescribed end-use
and with the provisions for the transfer of goods in accordancewith Article 296 and the proper conduct of operations is ensured;
(b) the applicant offers every guarantee necessary for the proper
conduct of operations to be carried out and will undertake the obli-gations:
— to whole or partly assign the goods to the prescribed end-use or
to transfer them and to provide evidence of their assignment ortransfer in accordance with the provisions in force,
— not to take actions incompatible with the intended purpose of
the prescribed end-use,
— to notify all factors which may affect the authorisation to the
competent customs authorities;
(c) efficient customs supervision is ensured and the administrative
arrangements to be taken by the customs authorities are not dispro-portionate to the economic needs involved;
(d) adequate records are kept and retained;1993R2454 — EN — 01.05.2004 — 007.001 — 98
▼M24
▼M18
▼M21
▼M18
▼M18
(e) security is provided where the customs authorities consider this
necessary.
2. For an application under Article 292(3), the authorisation shall be
granted to persons established in the customs territory of the Commu-
nity by acceptance of the customs delcaration, under the otherconditions set out in paragraph 1.
3. The authorisation shall include the following items, unless such
information is deemed unnecessary:
(a) identification of the authorisation holder;
(b) where necessary Combined Nomenclature or TARIC code, type
and description of the goods and of the end-use operations andprovisions concerning rates of yield;
(c) means and methods of identification and of customs supervision,
including arrangements for:
— common storage, for which Article 534(2) and (3) shall apply
mutatis mutandis ,
— mixed storage of products subject to end-use supervision falling
within Chapters 27 and 29 of the Combined Nomenclature or of
such products with crude petroleum oils falling within CN code2709 00;
(d) the period within which the goods have to be assigned to the
prescribed end-use;
(e) the customs offices where the goods are declared for free circula-
tion and the offices to supervise the arrangements;
(f) the places where the goods have to be assigned to the prescribed
end-use;
(g) the security to be provided, where appropriate;
(h) the period of validity of the authorisation;
(i) where applicable, the possibility of transfer of the goods in accor-
dance with Article 296(1);
(j) where applicable, the simplified arrangements for the transfer of
goods under Article 296(2), second subparagraph, and (3);
(k) where applicable, simplified procedures authorised in accordance
with Article 76 of the Code;
(l) methods of communication.
Where the goods referred to in the second indent of point (c) of the
first subparagraph do not share the same eight-digit CN code, thesame commercial quality and the same technical and physical charac-teristics, mixed storage may be allowed only where the whole mixtureis to undergo one of the treatments referred to in Additional Notes 4
and 5 to Chapter 27 of the Combined Nomenclature.
4. Without prejudice to Article 294 the authorisation shall take
effect on the date of issue or at any later date given in the authorisa-tion.
The period of validity shall not exceed three years from the date on
which the authorisation takes effect, except where there are dulysubstantiated good reasons.
Article 294
1. The customs authorities may issue a retroactive authorisation.Without prejudice to paragraphs 2 and 3, a retroactive authorisation
shall take effect on the date the application was submitted.1993R2454 — EN — 01.05.2004 — 007.001 — 99
▼M21
▼M18
▼M21
▼M18
▼M21
▼M18
▼M18
2. If an application concerns renewal of an authorisation for the
same kind of operation and goods, an authorisation may be grantedwith retroactive effect from the date the original authorisation expired.
3. In exceptional circumstances, the retroactive effect of an authori-
sation may be extended further, but not more than one year before thedate the application was submitted, provided a proven economic needexists and:
(a) the application is not related to attempted deception or to obvious
negligence;
(b) the applicant's accounts confirm that all the requirements of the
arrangements can be regarded as having been met and, whereappropriate, in order to avoid substitution the goods can be identi-fied for the period involved, and such accounts allow thearrangements to be verified;
(c) all the formalities necessary to regularise the situation of the goods
can be carried out, including, where necessary, the invalidation ofthe declaration.
Article 295
The expiry of an authorisation shall not affect goods which were in
free circulation by virtue of that authorisation before it expired.
Article 296
1. The transfer of goods between different places designated in the
same authorisation may be undertaken without any customs formalities.
2. Where a transfer of goods is carried out between two authorisa-
tion holders established in different Member States and the customsauthorities concerned have not agreed simplified procedures in accor-
dance with paragraph 3, the T5 control copy provided for in Annex
63 shall be used in accordance with the following procedure:
(a) the transferor shall complete the T5 control copy in triplicate (one
original and two copies); ►
M21 ◄
(b) the T5 control copy shall include:
— in box A (‘Office of departure’), the address of the competent
customs office specified in the transferor's authorisation,
— in box 2, the name or trading name, full address and authorisa-
tion number of the transferor,
— in box 8, the name or trading name, full address and authorisa-
tion number of the transferee,
— in the box ‘Important note’ and in box B the text shall be
crossed out,
— in boxes 31 and 33, respectively, the description of the goods as
at the►C6 time of transfer ◄, including the number of items,
and the relevant CN code,
— in box 38, the net mass of the goods,
— in box 103, the net quantity of the goods in words
— in box 104, a tick in the box ‘Other (specify)’, and in block
capitals one of the following:
— DESTINO ESPECIAL: MERCANCÍAS RESPECTO DE
LAS CUALES, LAS OBLIGACIONES SE CEDEN ALCESIONARIO (REGLAMENTO (CEE) N
o2454/93,
ARTÍCULO 296)
— SÆRLIGT ANVENDELSESFORMÅL: VARER, FOR
HVILKE FORPLIGTELSERNE OVERDRAGES TIL
ERHVERVEREN (FORORDNING (EØF) Nr. 2454/93,
ARTIKEL 296)
— BESONDERE VERWENDUNG: WAREN MIT DENEN
DIE PFLICHTEN AUF DEN ÜBERNEHMERÜBERTRAGEN WERDEN (ARTIKEL 296 DERVERORDNUNG (EWG) Nr. 2454/93)1993R2454 — EN — 01.05.2004 — 007.001 — 100
▼M18
—ΕΙ∆ΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΓΙΑ ΤΑ
ΟΠΟΙΑ ΟΙ ΥΠΟΧΡΕΩΣΕΙΣ ΕΚΧΩΡΟΥΝΤΑΙ ΣΤΟΝΕΚ∆ΟΧΕΑ (ΑΡΘΡΟ 296 ΚΑΝΟΝΙΣΜΟΣ (ΕΟΚ) αριθ.
2454 /93)
— END-USE: GOODS FOR WHICH THE OBLIGATIONS
ARE TRANSFERRED TO THE TRANSFEREE (REGU-LATION (EEC) No 2454/93, ARTICLE 296)
— DESTINATION PARTICULIÈRE: MARCHANDISES
POUR LESQUELLES LES OBLIGATIONS SONTTRANSFÉRÉES AU CESSIONNAIRE [RÈGLEMENT(CEE) N
o2454/93, ARTICLE 296]
— DESTINAZIONE PARTICOLARE: MERCI PER LE
QUALI GLI OBBLIGHI SONO TRASFERITI AL CESSIO-
NARIO (REGOLAMENTO (CEE) N. 2454/93, ARTICOLO
296)
— BIJZONDERE BESTEMMING: GOEDEREN WAAR-
VOOR DE VERPLICHTINGEN AAN DE OVERNEMERWORDEN OVERGEDRAGEN (VERORDENING (EEG)
Nr. 2454/93, ARTIKEL 296)
— DESTINO ESPECIAL: MERCADORIAS RELATIVA-
MENTE ÀS QUAIS AS OBRIGAÇÕES SÃOTRANSFERIDAS PARA O CESSIONÁRIO [REGULA-MENTO (CEE) N
o2454/93, ARTIGO 296o]
— TIETTY KÄYTTÖTARKOITUS: TAVARAT, JOIHIN
LIITTYVÄT VELVOITTEET SIIRRETÄÄN SIIRRON-SAAJALLE (ASETUS (ETY) N:o 2454/93, 296 ARTIKLA)
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VAROR
FÖR VILKA SKYLDIGHETERNA ÖVERFÖRS TILL
DEN MOTTAGANDE PARTEN (ARTIKEL 296 I
FÖRORDNING (EEG) nr 2454/93)
— KONE ČNÉ POUŽITÍ: ZBOŽÍ, U KTERÉHO P ECHÁZEJÍ
POVINNOSTI NA P ŘÍJEMCE ( ČLÁNEK 296 NA ŘÍZENÍ
(EHS)č. 2454/93)
— EESMÄRGIPÄRANE KASUTAMINE: KAUP, MILLE
KORRAL KOHUSTUSED LÄHEVAD ÜLE KAUBA
SAAJALE ( MÄÄRUSE ((EMÜ) NR 2454/93 ARTIKKEL
296)
— IZMANTOŠANAS M ĒRĶIS: PRE ČUS A ŅĒMĒJS
PAR PRE ČU IZMANTOŠANU (REGULA (EEK)
NR.2454/93, 296.PANTS)
— GALUTINIS VARTOJIMAS: PREK ĖS, SU KURIOMIS
SUSIJUSIOS PRIEVOL ĖS PERDUOTOS J ŲPERĖMĖJUI
(REGLAMENTAS (EEB) NR. 2454/93, 296 STRAIPSNIS)
— MEGHATÁROZOTT CÉLRA TÖRTÉN Ő FELHASZ-
NÁLÁS: AZ ÁRUKKAL KAPCSOLATOS
KÖTELEZETTSÉGEK AZ ÁRUK ÁTVEV ŐJÉRE
SZÁLLTAK ÁT (A 2454/93/EGK RENDELET296.CIKKE)
—UŻUAħħARI: O ĠĠETTI LI G ħALIHOM L-OBBLIGI
HUMA TRASFERITI LIL MIN ISIR IT-TRASFERIMENT(REGOLAMENT (KEE) 2454/93, ARTIKOLU 296)
— PRZEZNACZENIE SZCZEGÓLNE: TOWARY, W
ODNIESIENIU DO KTÓRYCH ZOBOWI ĄZANIA S Ą
PRZENOSZONE NA OSOB Ę PRZEJMUJ ĄCĄ
(ROZPORZ ĄDZENIE (EWG) NR 2454/93, ART. 296)
— POSEBEN NAMEN: BLAGO, ZA KATERO SE OBVEZ-
NOSTI PRENESEJO NA PREJEMNIKA (UREDBA (EGS)
ŠT. 2454/93, ČLEN 296)
— KONE ČNÉ POUŽITIE: TOVAR, S KTOR ÝM PRECHÁD-
ZAJÚ POVINNOSTI NA PRÍJEMCU ( NARIADENIE(EHS)Č. 2454/93, ČLÁNOK 296)1993R2454 — EN — 01.05.2004 — 007.001 — 101
▼A2
▼M18
— in box 106:
— the taxation elements of the goods, save where that require-
ment is waived by the customs authorities,
— the registered number and date of the declaration for release
for free circulation and the name and address of the customs
office where the declaration was made;
(c) the transferor shall send the complete set of T5 control copies to
the transferee;
(d) the transferee shall attach the original of the commercial document
showing the date of receipt of the goods to the set of T5 control
copies and submit all documents to the customs office determined
in his authorisation. He shall also immediately notify this customsoffice of any excess, shortfall, substitution or other irregularity;
(e) the customs office specified in the transferee's authorisation shall
fill in box J, including the date of receipt by the transferee, in the
original T5 after having verified the corresponding commercial
documents and date and stamp the original in box J and the twocopies in box E. The customs office shall retain the second copyin its records and return the original and the first copy to the trans-feree;
(f) the transferee shall retain the first T5 copy in his records and
forward the original to the transferor;
(g) the transferor shall retain the original in his records.
The customs authorities concerned may agree simplified procedures in
accordance with the provisions for the use of the T5 control copy.
3. Where the customs authorities concerned consider that the proper
conduct of operations is safeguarded, they may agree a transfer ofgoods between two authorisation holders established in two differentMember States to be made without using the T5 control copy.
4. Where a transfer is carried out between two authorisation holders
established in the same Member States, this shall be done in accor-
dance with national rules.
5. With the receipt of the goods the transferee shall become the
holder of obligations under this chapter in respect of the transferred
goods.
6. The transferor shall be discharged from his obligations where the
following conditions are fulfilled:
— the transferee has received the goods and was informed that the
goods for which the obligations are transferred, are subject to end-use customs supervision;
— customs control has been taken over by the transferee's customs
authority; unless otherwise provided by the customs authorities,this shall be when the transferee has entered the goods in his
records.
Article 297
1. In the case of the transfer of materials for the maintenance or
repair of aircraft either under the terms of exchange agreements or forairlines' own needs, by airlines engaged in international traffic, an air
waybill or equivalent document may be used instead of the T5 control
copy.
2. The air waybill or equivalent document shall contain at least the
following particulars:
(a) the name of the consigning airline;
(b) the name of the airport of departure;
(c) the name of the receiving airline;
(d) the name of the airport of destination;1993R2454 — EN — 01.05.2004 — 007.001 — 102
▼M21
▼M18
▼M18
(e) the description of the materials;
(f) the number of articles.
The particulars referred to in the first subparagraph may be given in
coded form or by reference to an attached document.
3. The air waybill or equivalent document must bear on its face one
of the following indications in block capitals:
— DESTINO ESPECIAL
— SÆRLIGT ANVENDELSESFORMÅL
— BESONDERE VERWENDUNG
—ΕΙ∆ΙΚΟΣ ΠΡΟΟΡΙΣΜΟΣ
— END-USE
— DESTINATION PARTICULIÈRE
— DESTINAZIONE PARTICOLARE
— BIJZONDERE BESTEMMING
— DESTINO ESPECIAL
— TIETTY KÄYTTÖTARKOITUS
— ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL
— KONE ČNÉ POUŽITÍ
— EESMÄRGIPÄRANE KASUTAMINE
— IZMANTOŠANAS M ĒRĶIS
— GALUTINIS VARTOJIMAS
— MEGHATÁROZOTT CÉLRA TÖRTÉN ŐFELHASZNÁLÁS
—UŻUAħħARI
— PRZEZNACZENIE SZCZEGÓLNE
— POSEBEN NAMEN
— KONE ČNÉ POUŽITIE
4. The consigning airline shall retain a copy of the air waybill or
equivalent document as part of its records and shall, in the mannerprescribed by the customs authorities of the Member State of departure,
make a further copy available to the competent customs office.
The receiving airline shall retain a copy of the air waybill or equivalent
document as part of its records and shall, in the manner prescribed by
the customs authorities of the Member State of destination, make afurther copy available to the competent customs office.
5. The intact materials and the copies of the air waybill or equiva-
lent document shall be delivered to the receiving airline in the placesspecified by the customs authorities in the airline's Member State resi-dence. The receiving airline shall enter the materials in its records.
6. The obligations arising under paragraphs 1 to 5 shall pass from
the consigning airline to the receiving airline at the time when theintact materials and copies of the air waybill or equivalent documentare delivered to the latter.
Article 298
1. The customs authorities may, subject to conditions they shall lay
down, approve the exportation of the goods or destruction of the goods.
2. Where agricultural products are exported, box 44 of the Single
Administrative Document or any other document used shall bear oneof the following indications in block capitals:
— ARTÍCULO 298, REGLAMENTO (CEE) N
o2454/93, DESTINO
ESPECIAL: MERCANCÍAS DESTINADAS A LA EXPOR-TACIÓN — NO SE APLICAN RESTITUCIONES AGRÍCOLAS
— ART. 298 I FORORDNING (EØF) Nr. 2454/93 SÆRLIGT
ANVENDELSESFORMÅL: VARER BESTEMT TIL UDFØRSEL— INGEN RESTITUTION1993R2454 — EN — 01.05.2004 — 007.001 — 103
▼A2
▼M18
▼M18
— ARTIKEL 298 DER VERORDNUNG (EWG) Nr. 2454/93
BESONDERE VERWENDUNG: ZUR AUSFUHR VORGESE-HENE WAREN — ANWENDUNG DER
LANDWIRTSCHAFTLICHEN AUSFUHRERSTATTUNGEN
AUSGESCHLOSSEN
—ΑΡΘΡΟ 298 ΤΟΥ ΚΑΝ. ( CEE)αριθ. 2454 /93ΕΙ∆ΙΚΟΣ
ΠΡΟΟΡΙΣΜΟΣ: ΕΜΠΟΡΕΓΜΑΤΑ ΠΡΟΟΡΙΖΟΜΕΝΑ ΓΙΑΕΞΑΓΩΓΗ —ΑΠΟΚΛΕΙΟΝΤΑΙ ΟΙ ΓΕΩΡΓΙΚΕΣ ΕΠΙΣ-
ΤΡΟΦΕΣ
— ARTICLE 298 REGULATION (EEC) No 2454/93 END-USE:
GOODS DESTINED FOR EXPORTATION — AGRICULTURALREFUNDS NOT APPLICABLE
— ARTICLE 298, RÈGLEMENT (CEE) N
o2454/93 DESTINATION
PARTICULIÈRE: MARCHANDISES PRÉVUES POUR
L'EXPORTATION — APPLICATION DES RESTITUTIONSAGRICOLES EXCLUE
— ARTICOLO 298 (CEE) N
o2454/93 DESTINAZIONE PARTICO-
LARE: MERCI PREVISTE PER L'ESPORTAZIONE —
APPLICAZIONE DELLE RESTITUZIONI AGRICOLE ESCLUSA
— ARTIKEL 298, VERORDENING (EEG) Nr. 2454/93 BIJZON-
DERE BESTEMMING: VOOR UITVOER BESTEMDEGOEDEREN — LANDBOUWRESTITUTIES NIET VANTOEPASSING
— ARTIGO 298
oREG. (CEE) No2454/93 DESTINO ESPECIAL:
MERCADORIAS DESTINADAS À EXPORTAÇÃO — APLI-CAÇÃO DE RESTITUIÇÕES AGRÍCOLAS EXCLUÍDA
— 298 ART., AS. 2454/93 TIETTY KÄYTTÖTARKOITUS: VIETÄ-
VIKSI TARKOITETTUJA TAVAROITA —MAATALOUSTUKEA EI SOVELLETA
— ARTIKEL 298 I FÖRORDNING (EEG) nr 2454/93 AVSEENDE
ANVÄNDNING FÖR SÄRSKILDA ÄNDAMÅL: VARORAVSEDDA FÖR EXPORT — JORDBRUKSBIDRAG EJTILLÄMPLIGA
—ČLÁNEK 298 NA ŘÍZENÍ (EHS) č. 2454/93 KONE ČNÉ POUŽITÍ:
ZBOŽÍ UR ČENO K V ÝVOZU — ZEM ĚDĚLSKÉ NÁHRADY
NELZE UPLATNIT
— MÄÄRUSE (EMÜ) NR 2454/93 ARTIKKEL 298 “EESMÄRGI-
PÄRANE KASUTAMINE”: KAUBALE, MIS LÄHEBEKSPORDIKS, PÕLLUMAJANDUSTOETUSI EI RAKENDATA
— REGULAS (EEK) NR. 2454/93, 298.PANTS: IZMANTOŠANAS
MĒRĶIS: PRECES PAREDZ ĒTAS IZVEŠANAI — LAUKSAIM-
NIECĪBAS KOMPENS ĀCIJU NEPIEM ĒRO
— REGLAMENTAS (EEB) NR. 2454/93, 298 STRAIPSNIS, GALU-
TINIS VARTOJIMAS: EKSPORTUOJAMOS PREK ĖS — ŽEM ĖS
ŪKIO GR ĄŽINAMOSIOS IŠMOKOS NETAIKOMOS
— MEGHATÁROZOTT CÉLRA TÖRTÉN ŐFELHASZNÁLÁS A
2454/93/EGK RENDELET 298.CIKKE SZERINT: KIVITELI
RENDELTETÉS Ű ÁRUK — MEZ ŐGAZDASÁGI VISSZA-
TÉRÍTÉS NEM ALKALMAZHATÓ
— ARTIKOLU 298 REGOLAMENT (KEE) 2454/93 U ŻUAħħARI:
OĠĠETTI DESTINATI G ħALL-ESPORTAZZJONI
RIFUŻJONIJIET AGRIKOLI MHUX APPLIKABBLI
— ARTYKUŁ 298 ROZPORZ ĄDZENIA (EWG) NR 2454/93
PRZEZNACZENIE SZCZEGÓLNE: TOWARY PRZEZNAC-ZONE DO WYWOZU — NIE STOSUJE SI ĘDOPŁAT
ROLNYCH
—ČLEN 298 UREDBE (EGS) ŠT. 2454/93 POSEBEN NAMEN:
BLAGO DEKLARIRANO ZA IZVOZ — UPORABA
KMETIJSKIH IZVOZNIH NADOMESTIL IZKLJU ČENA
—ČLÁNOK 298 NARIADENIA (EHS) Č. 2454/93 KONE ČNÉ
POUŽITIE: TOVAR UR ČENÝ NA V ÝVOZ —
POľNOHOSPODÁRSKE NÁHRADY NEMOŽNO UPLATNI Ť1993R2454 — EN — 01.05.2004 — 007.001 — 104
▼A2
▼M18
3. Where goods are exported, they shall be considered as non-
Community goods from the time of acceptance of the export declara-tion.
4. In the case of destruction Article 182(5) of the Code shall apply.
Article 299
Where the customs authorities agree that the use of the goods otherwise
than as provided for in the authorisation is justified, such use, otherthan export or destruction, shall entail the incurrence of a customs
debt. Article 208 of the Code shall apply mutatis mutandis .
Article 300
1. The goods referred to in Article 291(1) shall remain under
customs supervision and liable to import duties until the are:
(a) first assigned to the prescribed end-use;
(b) exported, destroyed or used otherwise in accordance with Articles
298 and 299.
However, where the goods are suitable for repeated use and the
customs authorities consider it appropriate in order to avoid abuse,
customs supervision shall continue for a period not exceeding twoyears after the date of first assignment.
2. Waste and scrap which result from the working or processing of
goods and losses due to natural wastage shall be considered as goods
having been assigned to the prescribed end-use.
3. For waste and scrap which result from the destruction of goods,
customs supervision shall end when they have been assigned apermitted customs-approved treatment or use.
CHAPTER 3
Management of tariff measures
Section 1
Management of tariff quotas designed to be used following the
chronological order of dates of customs declarations
Article 308a
1. Save as otherwise provided, where tariff quotas are opened by a
Community provision, those tariff quotas shall be managed in accor-dance with the chronological order of dates of acceptance ofdeclarations for release for free circulation.
2. Where a declaration for release for free circulation incorporating
a valid request by the declarant to benefit from a tariff quota isaccepted, the Member State concerned shall draw from the tariff quota,through the Commission, a quantity corresponding to its needs.
3. Member States shall not present any request for drawing until the
conditions laid down in Article 256 (2) and (3) are satisfied
4. Subject to paragraph 8, allocations shall be granted by the
Commission on the basis of the date of acceptance of the relevantdeclaration for release for free circulation, and to the extent that thebalance of the relevant tariff quota so permits. Priority shall be estab-
lished in accordance with the chronological order of these dates.
5. The Member States shall communicate to the Commission all
valid requests for drawing without delay. Those communications shallinclude the date referred to in paragraph 4, and the exact amountapplied for on the relevant customs declaration.1993R2454 — EN — 01.05.2004 — 007.001 — 105
▼M12
▼M12
6. For the purposes of paragraphs 4 and 5, the Commission shall fix
order numbers where none are provided by the Community provisionopening the tariff quota.
7. If the quantities requested for drawing from a tariff quota are
greater than the balance available, allocation shall be made on a prorata basis with respect to the requested quantities.
8. For the purposes of this Article, acceptance of a declaration by
the customs authorities on 1, 2 or 3 January shall be regarded as accep-tance on 3 January. However, if one of those days falls on a Saturday
or a Sunday, such acceptance shall be regarded as having taken place
on 4 January.
9. Where a new tariff quota is opened, drawings shall not be granted
by the Commission before the 11th working day following the date of
publication of the provision which created that tariff quota.
10. Member States shall immediately return to the Commission the
amount of drawings which they do not use. However, where an erro-
neous drawing representing a customs debt of ECU 10 or less is
discovered after the first month following the end of the period ofvalidity of the tariff quota concerned, Member States needs not makea return.
11. If the customs authorities invalidate a declaration for release for
free circulation in respect of goods which are the subject of a requestfor benefit of a tariff quota, the complete request shall be cancelled inrespect of those goods. The Member States concerned shall immedi-ately return to the Commission any quantity drawn, in respect of
those goods, from the tariff quota.
12. Details of drawings requested by individual Member States shall
be treated by the Commission and other Member States as confidential.
Article 308b
1. The Commission shall make an allocation each working day,
except:
— days which are holidays for the Community institutions in Brussels,
or
— in exceptional circumstances, any other day, provided that the
competent authorities of the Member States have been informed inadvance.
2. Subject to Article 308a (8), any allocation shall take into account
all unanswered requests which relate to declarations for release for freecirculation accepted up to and including the second previous day, andwhich have been communicated to the Commission.
Article 308c
1. A tariff quota shall be considered as critical as soon as 75 % of
the initial volume has been used, or at the discretion of the competentauthorities.
2. By way of derogation from paragraph 1, a tariff quota shall be
considered from the date of its opening as critical in any of thefollowing cases:
(a) it is opened for less than three months;
(b) tariff quotas having the same product coverage and origin and an
equivalent quota period as the tariff quota in question (equivalenttariff quotas) have not been opened in the previous two years;
(c) an equivalent tariff quota opened in the previous two years had
been exhausted on or before the last day of the third month of itsquota period or had a higher initial volume than the tariff quota in
question.
3. A tariff quota whose sole purpose is the application, under the
rules of the WTO, of either a safeguard measure or a retaliatory1993R2454 — EN — 01.05.2004 — 007.001 — 106
▼M22
▼M22
measure shall be considered as critical as soon as 75 % of the initial
volume has been used irrespective of whether or not equivalent tariffquotas were opened in the previous two years.
Section 2
Surveillance of goods
Article 308d
1. Where Community surveillance is to be made, the Member States
shall provide surveillance reports to the Commission at least once eachmonth containing details of the quantities of products put into free
circulation or exported. As regards imports, and at the Commission's
request, Member States shall confine this data to imports with thebenefit preferential tariff arrangements.
2. The surveillance reports of the Member States shall indicate the
total quantities put into free circulation or exported, as the case maybe since the first day of the period concerned.
3. The Member States shall transmit their monthly surveillance
reports to the Commission no later than the 15th day of the monthfollowing the end of the period being reported on.
4. The information communicated by individual Member States shall
be treated as confidential.
TITLE II
CUSTOMS STATUS OF GOODS AND TRANSIT
CHAPTER 3
Customs status of goods
Section 1
General provisions
Article 313
1. Subject to Article 180 of the Code and the exceptions listed in
paragraph 2 of this Article, all goods in the customs territory of the
Community shall be deemed to be Community goods, unless it is
established that they do not have Community status.
2. The following shall not be deemed to be Community goods
unless it is established in accordance with Articles 314 to 323 thatthey do have Community status:
(a) goods brought into the customs territory of the Community in
accordance with Article 37 of the Code.
Nevertheless in accordance with Article 38(5) of the Code, goods
brought into the customs territory of the Community shall be1993R2454 — EN — 01.05.2004 — 007.001 — 107
▼M12
▼M24
▼M12
▼M24
▼M12
▼B
▼M19
▼B
▼M13
▼M7
▼M13
▼M19
▼M19
deemed to be Community goods unless it is established that they
do not have Community status:
— where, if carried by air, the goods have been loaded or trans-
hipped at an airport in the Community customs territory, forconsignment to another airport in the Community customs terri-tory, provided that they are carried under cover of a singletransport document drawn up in a Member State, or
— where, if carried by sea, the goods have been shipped between
ports in the Community customs territory by a regular shippingservice authorised in accordance with Articles 313a and 313b;
(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.
Article 313a
1. A regular shipping service means a regular service which carries
goods in vessels that ply only between ports situated in the customs
territory of the Community and may not come from, go to or call at
any points outside this territory or in a free zone of control type I inthe meaning of Article 799 of a port in this territory.
2. The customs authorities may require proof that the provisions on
authorized shipping services have been observed.
Where the customs authorities establish that the provisions on author-
ized shipping services have not been observed, they shall immediatelyinform all the customs authorities concerned.
Article 313b
1. Where a shipping company defining its service, makes an appli-
cation, the customs authorities of a Member State in whose territorythat company is established may, with the agreement of the other
Member States concerned, authorise the establishment of a regular
shipping service.
2. The application shall contain the following details:
(a) the ports concerned,
(b) the names of the vessels assigned to the regular service, and
(c) any further information required by the customs authorities, in
particular the shipping service's timetable.
3. Authorisation shall be granted only to shipping companies which:
(a) are established in the Community and whose records will be avail-
able to the competent customs authorities;
(b) have not committed any serious or repeated offences in connection
with the operation of a regular shipping service;
(c) are able to satisfy the customs authorities that they operate a
regular shipping service as defined in Article 313a(1); and1993R2454 — EN — 01.05.2004 — 007.001 — 108
▼M20
▼M19
▼M13
▼M20
▼M13
▼M19
▼M13
▼M19
▼M13
▼M13
(d) undertake that:
— on the routes for which authorisation is requested, no calls will
be made at any port in a third country or at any free zone ofcontrol type I in the meaning of Article 799 in a port in thecustoms territory of the Community, and that no transhipments
will be made on the high seas, and that,
— the authorisation certificate will be carried on board the vessel
and presented on request to the competent customs authorities.
4. When they receive an application for authorisation, the customs
authorities of the Member State to whom the application has beenmade (the authorising authorities) shall notify the customs authoritiesof the other Member States in whose territories the intended ports of
call of the regular shipping service are situated (the corresponding
authorities).
The corresponding authorities shall acknowledge receipt of the applica-
tion.
Within 60 days of receipt of such notification, the corresponding autho-
rities shall signify their agreement or refusal. Where a Member Staterefuses an application, it shall state the reasons. Where no reply is
received, the authorising authority shall issue an authorisation which
shall be accepted by the other Member States concerned.
The authorising authorities shall issue an authorisation certificate, in
one or more copies as required and conforming to the model set outin Annex 42 A, and shall inform the corresponding authorities of theother Member States concerned. Each authorisation certificate shall
bear a serial number by which it can be identified. All copies of each
certificate shall bear the same number.
5. Once a regular shipping service has been authorised, the shipping
company concerned shall be required to use it. The shipping companyshall communicate any withdrawal or change in the characteristics ofthe authorised service to the authorising authorities.
6. Where an authorisation is withdrawn, or a regular shipping
service ceases operations, the authorising authorities shall notify the
corresponding authorities of the Member States concerned. The author-ising authorities shall also notify the corresponding authorities of anychanges to a regular shipping service ►
M19 ◄.
►M19 If the details required in paragraph 2(a) change, the procedure
provided for in paragraph 4 shall apply. ◄
7. When a vessel of the type referred to in Article 313a(1) is forced
by circumstances beyond its control to tranship at sea or temporarilyput into a third-country port or a free zone of control type I in themeaning of Article 799 of a port in the customs territory of the
Community, the shipping company shall immediately inform the
customs authorities of the subsequent ports of call along the vessel'sscheduled route.
Article 314
1. Where goods are not deemed to be Community goods within the
meaning of Article 313, their Community status may not be established
►
M19 in accordance with Article 314c(1) ◄unless:
(a) they have been brought from another Member State without
crossing the territory of a third country on the way; or
(b) they have been brought from another Member State through the
territory of a third country, and carried under cover of a single
transport document issued in a Member State; or
(c) they have been transhipped in a third country on a means of trans-
port other than that onto which they were initially loaded and anew transport document has been issued, provided that the new1993R2454 — EN — 01.05.2004 — 007.001 — 109
▼M20
▼M13
▼M20
▼M13
▼M13
document is accompanied by a copy of the original document
covering carriage from the Member State of departure to theMember State of destination. In line with the requirements of
administrative cooperation between Member States, the customs
authorities at the customs office of destination shall carry outpost-clearance checks to determine the accuracy of the informationentered in the copy of the original transport document.
3. The documents or rules referred to ►M19 in Article 314c(1) ◄
shall not be used in respect of goods for which the export formalities
have been completed or which have been placed under the inwardprocessing procedure (drawback system).
Article 314a
The customs administrations of the Member States shall assist one
another in checking the authenticity and accuracy of the documentsand verifying that the procedures used in accordance with the provi-
sions of this Title to prove the Community status of goods have been
correctly applied.
Section 2
Proof of Community status
Article 314b
For the purposes of this Section, ‘competent office’ means the customs
authorities responsible for certifying the Community status of goods.
Article 314c
1. Without prejudice to goods placed under the internal Community
transit procedure, proof that the goods have Community status may be
established solely by one of the following means:
(a) by one of the documents provided for in Articles 315 to 317b;
(b) in accordance with the rules laid down in Articles 319 to 323;
(c) by the accompanying document referred to in Commission Regula-
tion (EEC) No 2719/92 (
1);
(d) by the document provided for in Article 325;
(e) by the label provided for in Article 462a(2);
(f) by the document provided for in ►M21 Article 812 ◄certifying
the Community status of the goods; or
(g) by the T5 control copy described in Article 843.
2. Where the documents or rules referred to in paragraph 1 are used
for Community goods with packaging not having Community status,
the document certifying the Community status of the goods shall bearone of the following endorsements:
— envases N
— N-emballager
— N-Umschließungen—Συσκευασία Ν
— N packaging
— emballages N1993R2454 — EN — 01.05.2004 — 007.001 — 110
(1) OJ L 276, 19.9.1992, p. 1.▼M19
▼M13
▼M19
▼C7
▼C7
— imballaggi N
— N-verpakkingen— embalagens N
— N-pakkaus
— N förpackning
— obal N
— N-pakendamine— N iepakojums— N pakuot ė
— N csomagolás
— ippakkjar N— opakowania N— N embalaža— N - obal.
3. Subject to the conditions for issuing the documents being met, the
documents referred to in Articles 315 to 323 may be issued retroac-tively. Where this is the case, they shall bear one of the followingphrases in red:
— Expedido a posteriori,
— Udstedt efterfoelgende,— Nachträglich ausgestellt,—Εκδοθέν εκ των υστέρων,
— Issued retroactively,
— Délivré a posteriori,— Rilasciato a posteriori,— Achteraf afgegeven,— Emitido a posteriori,— Annettu jälkikäteen,— Utfärdat i efterhand,
— Vystaveno dodate čně,
— Välja antud tagasiulatuvalt,— Izsniegts retrospekt īvi,
— Retrospektyvusis išdavimas,— Kiadva visszamen őleges hatállyal,
—M aħruġretrospettivament,
— Wystawione retrospektywnie,
— Izdano naknadno,— Vydané dodato čne.
Subsection1
T2L document
Article 315
1. Proof of the Community status of goods shall be furnished by the
production of a T2L document. That document shall be drawn up inaccordance with paragraphs 3 to 5.
2. Proof of the Community status of goods consigned to or from a
part of the customs territory of the Community, where Directive 77/388/EEC does not apply, shall be furnished by the production of aT2LF document.1993R2454 — EN — 01.05.2004 — 007.001 — 111
▼A2
▼M19
▼C7
▼A2
▼M19
▼M19
Paragraphs 3 to 5 of this Article and Articles 316 to 324f shall apply
mutatis mutandis to the T2LF document.
3. The T2L document shall be made out on a form corresponding to
Copy 4 or Copy 4/5 of the specimen in Annexes 31 and 32.
Where necessary, the said form may be supplemented by one or more
continuation sheets corresponding to Copy 4 or Copy 4/5 of thespecimen in Annexes 33 and 34.
Where Member States do not authorise the use of continuation sheets
when a computerised system is used to produce declarations, the formshall be supplemented by one or more forms corresponding to Copy 4
or Copy 4/5 of the specimen in Annexes 31 and 32.
4. The person concerned shall enter ‘T2L’ in the right-hand subdivi-
sion of box 1 of the form and ‘T2Lbis’ in the right-hand subdivision of
box 1 of any continuation sheets used.
5. Loading lists drawn up in accordance with the specimen in Annex
45 and made out in accordance with Annex 44a may be used instead of
continuation sheets as the descriptive part of a T2L document.
Article 315a
The customs authorities may authorise any person fulfilling the condi-
tions of Article 373 to use as loading lists lists which do not complywith all the requirements of Annexes 44a and 45.
Article 385(1), second subparagraph, (2) and (3) shall apply mutatis
mutandis .
Article 316
1. Subject to the provisions of Article 324f, a T2L document shall
be drawn up in a single original.
2. At the request of the person concerned, T2L documents and,
where necessary, any continuation sheets or loading lists used, shall
be endorsed by the competent office. Such endorsements shall
comprise the following, which should, as far as possible, appear inbox ‘C. Office of departure’:
(a) in the case of T2L documents, the name and stamp of the compe-
tent office, the signature of an official of that office, the date ofendorsement and either the registration number or the number ofthe dispatch declaration, where this is required;
(b) in the case of continuation sheets or loading lists, the number
appearing on the T2L document, which shall be entered by means
of a stamp including the name of the competent office, or by hand;where it is entered by hand, it shall be accompanied by the officialstamp of the said office.
The documents shall be returned to the person concerned.
Subsection 2
Commercial documents
Article 317
1. Proof of the Community status of goods shall be furnished, in
accordance with the conditions set out below, by the production of theinvoice or transport document relating to the goods.
2. The invoice or transport document referred to in paragraph 1 shall
include at least the full name and address of the consignor, or of theperson concerned where this is not the consignor, the number andkind, marks and reference numbers of the packages, a description of1993R2454 — EN — 01.05.2004 — 007.001 — 112
▼B
▼M13
▼M19
▼M19
the goods, the gross mass in kilograms and, where necessary, the
container numbers.
The person concerned shall mark the said document clearly with the
‘T2L’ symbol, accompanied by his handwritten signature.
3. At the request of the person concerned, the invoice or transport
document duly completed and signed by him shall be endorsed by thecompetent office. The endorsement shall include the name and stampof the competent office, the signature of an official of that office, the
date of endorsement and either the registration number or the number
of the dispatch declaration where such a declaration is required.
4. If the total value of the Community goods covered by the invoice
or transport document, completed and signed in accordance with para-
graph 2 of this Article or Article 224, does not exceed EUR 10 000, theperson concerned shall not be required to submit that document forendorsement by the competent office.
In that case, the invoice or transport document shall include, in addi-
tion to the information set out in paragraph 2, the particulars of thecompetent office.
5. This Article shall apply only where the invoice or transport docu-
ment relates exclusively to Community goods.
Article 317a
1. Proof of the Community status of goods shall be furnished, in
accordance with the conditions set out below, by the production of theshipping company's manifest relating to the goods.
2. The manifest shall include at least the following information:
(a) the name and full address of the shipping company;
(b) the name of the vessel;
(c) the place and date of loading;
(d) the place of unloading.
The manifest shall further include, for each consignment:
(a) the reference for the bill of lading or other commercial document;
(b) the number, description, marks and reference numbers of the
packages;
(c) the normal trade description of the goods including sufficient detail
to permit their identification;
(d) the gross mass in kilograms;
(e) the container identification numbers, where applicable; and
(f) the following entries for the status of the goods:
— the letter ‘C’ (equivalent to ‘T2L’) for goods whose Community
status can be demonstrated,
— the letter ‘F’ (equivalent to ‘T2LF’) for goods whose Commu-
nity status can be demonstrated, consigned to or originating in a
part of the Community customs territory where the provisions
of Directive 77/388/EEC do not apply,
— the letter ‘N’ for all other goods.
3. At the request of the shipping company, the manifest it has duly
completed and signed shall be endorsed by the competent office. Theendorsement shall include the name and stamp of the competent office,the signature of an official at that office and the date of endorsement.1993R2454 — EN — 01.05.2004 — 007.001 — 113
▼B
▼M13
▼M19
▼M13
▼M19
▼M19
Article 317b
Where the simplified Community transit procedures provided for
►M21 in Articles 445 and 448 ◄are used, proof of Community
status shall be provided by entering the letter ‘C’ (equivalent to‘T2L’) alongside the relevant items on the manifest.
Subsection 3
Other proof specific to certain operations
Article 319
1. Where goods are transported under cover of a TIR carnet or an
ATA carnet, the declarant may, with a view to proving the Communitystatus of the goods ►
M19 ◄, clearly enter the symbol
‘T2L’ in the space reserved for the description of goods, together withhis signature, on all the relevant vouchers of the carnet used beforepresenting it to the office of departure for authentication. On all the
vouchers where it has been entered, the symbol ‘T2L’ shall be authen-
ticated with the stamp of the office of departure accompanied by thesignature of the competent official.
2. Where the TIR carnet or the ATA carnet covers both Community
goods and non-Community goods, those two categories of goods shallbe shown separately, and the symbol ‘T2L’ shall be entered in such away that it clearly relates only to the Community goods.
Article 320
If it is necessary to establish the Community status of motorized road
vehicles registered in a Member State, such vehicles shall be consid-
ered to have Community status:
(a) where they are accompanied by their registration plates and docu-
ments and the registration particulars shown on the said plates anddocuments unambiguously establish their Community status;
(b) in other cases, in accordance with Articles 315 to 319 and 321, 322
and 323.
Article 321
If it is necessary to establish the Community status of goods wagons
belonging to a railway company of a Member State, such wagons shallbe considered to have Community status:
(a) where the code number and ownership mark (distinguishing letters)
displayed on them unambiguously establish their Communitystatus;
(b) in other cases, on presentation of one of the documents referred to
in►
M19 Articles 315 to 317b ◄.
Article 322
1. If it is necessary to establish the Community status of packaging
used for the transport of goods in intra-Community trade which can be
identified as belonging to a person established in a Member State; the
packaging shall be considered to have Community status:
(a) where they are declared as Community goods and there is no doubt
as to the veracity of the declaration;
(b) in other cases, in accordance with Articles 315 to 322.
2. The facility provided for in paragraph 1 shall be granted for
receptacles, packings, pallets and other similar equipment, excludingcontainers ►
M20 ◄.1993R2454 — EN — 01.05.2004 — 007.001 — 114
▼B
▼M19
▼B
▼B
Article 323
If it is necessary to establish the Community status of goods in
passenger-accompanied baggage the goods, provided that they are not
intended for commercial use, shall be considered to have Communitystatus:
(a) where they are declared as Community goods and there is no doubt
as to the truthfulness of the declaration;
(b) in other cases, in accordance with Articles 315 to 322.
Subsection 4
Proof of Community status of goods provided by an authorised
consignor
Article 324a
1. The customs authorities of each Member State may authorise any
person, hereinafter referred to as the ‘authorised consignor’, who satis-
fies the requirements of Article 373 and proposes to establish theCommunity status of goods by means of a T2L document in accor-dance with Article 315, or by means of one of the documentsstipulated in Articles 317 to 317b, hereinafter referred to as ‘commer-
cial documents’, to use such documents without having to present them
for endorsement to the competent office.
2. The provisions of Articles 374 to 378 shall apply, mutatis
mutandis , to the authorisation referred to in paragraph 1.
Article 324b
The authorisation shall specify, in particular:
(a) the office assigned responsibility for pre-authenticating the forms
used for drawing up the documents concerned, for the purposes ofArticle 324c(1)(a);
(b) the manner in which the authorised consignor shall establish that
the forms have been properly used;
(c) the excluded categories or movements of goods;
(d) the period within which and the manner in which the authorised
consignor shall notify the competent office in order to enable it tocarry out any necessary controls before departure of the goods.
Article 324c
1. The authorisation shall stipulate that the front of the commercial
documents concerned or box ‘C. Office of departure’ on the front ofthe forms used for the purposes of compiling T2L document and,where appropriate, the continuation sheets, must be:
(a) stamped in advance with the stamp of the office referred to in
Article 324b(a) and signed by an official of that office; or
(b) stamped by the authorised consignor with a special metal stamp
approved by the customs authorities and corresponding to the
specimen in Annex 62. The stamp may be pre-printed on the formswhere the printing is entrusted to a printer approved for thatpurpose.
The provisions of Article 401 shall apply mutatis mutandis .
2. Not later than on consignment of the goods, the authorised
consignor shall complete and sign the form. He shall also enter in box‘D. Control by office of departure’ of the T2L document, or in aclearly identifiable space on the commercial document used, the name
of the competent office, the date of completion of the document, and
one of the following endorsements:
— Expedidor autorizado1993R2454 — EN — 01.05.2004 — 007.001 — 115
▼M19
▼M19
— Godkendt afsender
— Zugelassener Versender—Εγκεκριµένος αποστολέας
— Authorised consignor
— Expéditeur agréé
— Speditore autorizzato— Toegelaten afzender— Expedidor autorizado— Hyväksytty lähettäjä
— Godkänd avsändare
— Schválený odesílatel
— Volitatud kaubasaatja— Atzītais nosūtītājs
—Įgaliotas siunt ėjas
— Engedélyezett feladó
— Awtorizzat li jibg ħat
— Upowa żniony nadawca
— Pooblaš čeni pošiljatelj
— Schválený odosielate ľ.
Article 324d
1. The authorised consignor may be authorised not to sign T2L
documents or commercial documents used bearing the special stampreferred to in Annex 62 which are drawn up by an electronic or auto-matic data processing system. Such authorisation shall be subject to thecondition that the authorised consignor has previously given those
authorities a written undertaking acknowledging his liability for the
legal consequences arising from all T2L documents or commercialdocuments issued bearing the special stamp.
2. T2L documents or commercial documents drawn up in accor-
dance with paragraph 1 shall contain in place of the authorisedconsignor's signature one of the following endorsements:
— Dispensa de firma
— Fritaget for underskrift
— Freistellung von der Unterschriftsleistung
—∆εν απαιτείται υπογραφή
— Signature waived— Dispense de signature— Dispensa dalla firma
— Van ondertekening vrijgesteld
— Dispensada a assinatura— Vapautettu allekirjoituksesta— Befriad från underskrift
— Podpis se nevyžaduje
— Allkirjanõudest loobutud
— Derīgs bez paraksta
— Leista nepasirašyti— Aláírás alól mentesítve— Firma mhux me ħtieġa
— Zwolniony ze składania podpisu
— Opustitev podpisa
— Podpis sa nevyžaduje.1993R2454 — EN — 01.05.2004 — 007.001 — 116
▼A2
▼M19
▼A2
▼M19
Article 324e
1. The customs authorities of the Member States may authorise ship-
ping companies not to draw up the manifest serving to demonstrate theCommunity status of goods until, at the latest, the day after the depar-
ture of the vessel and, in any case, before its arrival at the port of
destination.
2. The authorisation referred to in paragraph 1 shall be granted only
to international shipping companies which:
(a) fulfil the conditions of Article 373; by way of derogation from
Article 373(1)(a) shipping companies need not be established inthe Community if they have a regional office there, and
(b) use electronic data interchange systems to transmit information
between the ports of departure and destination in the Community,and
(c) operate a significant number of voyages between the Member
States on recognised routes.
3. On receipt of an application, the customs authorities of the
Member State where the shipping company is established shall notify
the other Member States in whose respective territories the ports ofdeparture and intended destination are situated of that application.
If no objection is received within 60 days of the date of notification,
the customs authorities shall authorise use of the simplified proceduredescribed in paragraph 4.
This authorisation shall be valid in the Member States concerned and
shall apply only to transit operations between the ports to which it
refers.
4. The simplification shall be operated as follows:
(a) the manifest for the port of departure shall be transmitted by elec-
tronic data interchange system to the port of destination;
(b) the shipping company shall enter in the manifest the information
indicated in Article 317a(2);
(c) on request, a printout of the manifest transmitted by electronic data
exchange system shall be presented to the customs authorities atthe port of departure at the latest on the working day followingthe departure of the vessel and in any case before it arrives at itsport of destination;
(d) a printout of the data exchange manifest shall be presented to the
customs authorities at the port of destination.
5.►
M21 Article 448(5) ◄shall apply mutatis mutandis .
Article 324f
The authorised consignor shall make a copy of each T2L document or
each commercial document issued under this subsection. The customs
authorities shall specify the conditions under which the copy shall bepresented for purposes of control and retained for at least two years.
Subsection 5
Specific provisions concerning products of sea-fishing and other
products taken from the sea by boats
Article 325
1.►
M19 For the purposes of this subsection ◄:
(a)Community fishing vessel means a vessel which is listed and regis-
tered in a part of a Member State's territory forming part of thecustoms territory of the Community, flies the flag of a MemberState, catches products of sea-fishing and, as the case may be,processes them on board;1993R2454 — EN — 01.05.2004 — 007.001 — 117
▼M7
▼M7
(b)Community factory ship means a vessel which is listed or registered
in a part of a Member State's territory forming part of the customsterritory of the Community, flies the flag of a Member State and
does not catch products of sea-fishing but does process such
products on board.
2. A T2M form, made out in accordance with Articles 327 to 337,
shall be produced to prove the Community status:
(a) of the products of sea-fishing caught by a Community fishing
vessel, in waters other than the territorial waters of a country orterritory outside the customs territory of the Community;
and
(b) of the goods obtained from such products on board that vessel or a
Community factory ship, in the production of which other productshaving Community status may have been used,
which may be in packaging having Community status and are to be
brought into the customs territory of the Community in the circum-
stances set out in Article 326.
3. Proof of the Community status of the sea-fishing products and
other products taken or caught in waters other than the territorialwaters of a country or territory outside the customs territory of theCommunity by vessels flying the flag of a Member State and listed orregistered in a part of a Member State's territory forming part of thecustoms territory of the Community, or of such products taken or
caught in territorial waters within the customs territory of the Commu-
nity by vessels of a non-member country, must be provided by meansof the logbook or any other means which establishes the said status.
Article 326
1. A T2M form shall be presented in respect of the products and
goods referred to in Article 325 (2) which are transported directly tothe customs territory of the Community:
(a) by the Community fishing vessel which caught the products and,
where applicable, processed them; or
(b) by another Community fishing vessel or by the Community factory
slip which processed the products following their transhipmentfrom the vessel referred to in point (a); or
(c) by any other vessel onto which the said products and goods were
transhipped from the vessels referred to in points (a) and (b),
without any further changes being made; or
(d) by a means of transport covered by a single transport document
made out in the country or territory not forming part of the customsterritory of the Community where the products or goods werelanded from the vessels referred to in points (a), (b) and (c).
Thereafter the T2M form may no longer be used as proof of the
Community status of the products or goods to which it refers.
2. The customs authorities which are responsible for the port where
products and/or goods are landed from a vessel referred to in point (a)
of paragraph 1 may waive the application of paragraph 1 where there isno doubt about the origin of those products and/or goods, or where theattestation referred to in Article 8 (1) of Council Regulation (EEC)No 2847/93 (
1) is applicable.
Article 327
1. The form for the T2M document shall conform to the specimen
shown in Annex 43.1993R2454 — EN — 01.05.2004 — 007.001 — 118
(1) OJ No L 261, 20. 10. 1993, p. 1.▼B
▼B
2. The original shall be printed on paper without mechanical pulp,
dressed for writing purposes and weighing at least 55 g/m2. It shall
have a green guilloche pattern background printed on both sides so as
to reveal any falsification by mechanical or chemical means.
3. The T2M forms shall measure 210 × 297 mm, a tolerance of
between − 5 and + 8 mm being allowed in the length.
4. The form shall be printed in an official Community language
specified by the competent authorities of the Member State to whichthe vessel belongs.
5. The T2M forms shall be bound in booklets of 10, with one
detachable original and one non-detachable carbon copy of each form.Page 2 of the cover of the booklet shall contain the notes shown inAnnex 44.
6. Each T2M form shall bear an individual serial number. This
number shall be the same for both original and copy.
7. Member States may themselves print the T2M forms and
assemble them in booklets, or entrust the work to printers approved
by them. In the latter case, reference to the approval must appear on
page 1 of the cover of each booklet and on the original of each form.Page 1 and the original of each form must also bear the name andaddress of the printer or a mark by which he can be identified.
8. The T2M forms shall be completed in one of the official Commu-
nity languages either in typescript or legibly by hand; if the latter, inink and in printed characters. No erasures or alterations may be made.
Corrections shall be made by crossing out the wrong words and adding
any necessary particulars. Any such corrections must be initialled bythe person who signed the declaration containing them.
Article 328
The booklet of T2M forms shall be issued at the request of the appro-
priate person by the Community customs office responsible forsupervising the base port of the Community fishing vessel for whichthe booklet is intended.
The booklet shall be issued only when the person concerned has
completed boxes 1 and 2 in the language of the form, and hascompleted and signed the declaration in box 3 of all the originals and
copies of the forms contained in the booklet. When issuing the booklet,
the customs office shall complete box B of all the originals and copiesof the forms in the booklet.
The booklet shall be valid for two years from the date of issue shown
on page 2 of its cover. In addition, the validity of the forms shall beguaranteed by the presence in box A of each original and copy of astamp applied by the authority responsible for registering the Commu-
nity fishing vessel for which the booklet is issued.
Article 329
The master of the Community fishing vessel shall complete box 4 and,
if the catch has been processed on board, box 6, and shall complete andsign the declaration in box 9 of the original and copy of one of the
forms in the booklet whenever he:
(a) tranships products to one of the vessels referred to in point (b) of
Article 326 (1) which processes those products;
(b) tranships products or goods to any other vessel which will not
process them but take them directly either to a port in the customsterritory of the Community or to another port for subsequent
consignment to that territory;
(c) without prejudice to Article 326 (2), lands products or goods in a
port in the customs territory of the Community;
(d) lands products or goods in a port outside the customs territory of
the Community for subsequent consignment to that territory.1993R2454 — EN — 01.05.2004 — 007.001 — 119
▼M7
▼M7
Any processing of such products shall be recorded in the vessel's
logbook.
Article 330
The master of a vessel referred to in point (b) of Article 326 (1) shall
complete box 6 and complete and sign the declaration in box 11 of theoriginal of the T2M form whenever he lands goods either in a port inthe customs territory of the Community or in a port outside the said
territory for subsequent consignment to that territory, or whenever he
tranships goods onto another vessel for that purpose.
Processing of products transhipped to the vessel shall be recorded in its
logbook.
Article 331
When the products or goods referred to in point (a) or point (b) of
Article 329 are transhipped for the first time, box 10 of the original
and the copy of a T2M form shall be completed; if a further tranship-ment, of the type referred to in Article 330, takes place, box 12 of theoriginal of that T2M form shall also be completed. The transhipmentdeclaration shall be signed by both the masters concerned and theoriginal of the T2M form shall be given to the master of the vessel to
which the products or goods are transhipped. Any transhipment opera-
tion shall be recorded in the logbooks of both the vessels involved.
Article 332
1. Where products or goods covered by a T2M form go to a country
or territory not forming part of the customs territory of the Community,
the said form shall be valid only if the certification in box 13 of theform has been completed and endorsed by the customs authorities ofthat country or territory.
2. Where some of the products or goods do not come to the customs
territory of the Community, the name, kind, gross mass and treatmentor use assigned to those consignments shall be entered in the
‘Remarks’ box of the T2M form.
Article 333
1. Where products or goods covered by a T2M form go to country
or territory not forming part of the customs territory of the Communityfor subsequent despatch in split consignments to that territory, the
person concerned or his representative shall:
(a) enter in the ‘Remarks’ box of the initial T2M form the number of
kind of packages, the gross mass, the treatment or use to which the
consignment has been assigned and the number of the ‘Extract’referred to in point (b);
(b) make out a T2M ‘Extract’, using for this purpose an original form
taken from a booklet of T2M forms issued in accordance with the
provisions of Article 328.
Each ‘Extract’, and its copy which shall remain in the T2M
booklet, shall include a reference to the initial T2M form referredto in point (a) and shall be clearly marked with one of thefollowing words:
— Extracto,
— Udskrift,
— Auszug,—Απόσπασµα ,
— Extract,
— Extrait,— Estratto,
— Uittreksel,
— Extracto,
— Ote,1993R2454 — EN — 01.05.2004 — 007.001 — 120
▼M7
— Utdrag,
— Výpis,
— Väljavõte,— Izraksts,— Išrašas,
— Kivonat,
— Estratt,— Wyci ąg,
— Izpisek,— Výpis.
The T2M ‘Extract’ accompanying the split consignment to the customs
territory of the Community shall state in boxes 4, 5, 6, 7 and 8 thename, kind, CN code and quantity of products or goods making upthat consignment. In addition, the certification in box 13 shall becompleted and endorsed by the customs authorities of the country orterritory where the products or goods remained while in transit.
2. When all the products and goods covered by the initial T2M form
referred to in point (a) of paragraph 1 have been sent to the customs
territory of the Community, the certification in box 13 of the form shallbe completed and endorsed by the authorities referred to in that para-graph. The form shall then be sent to the customs office referred to inArticle 328.
3. Where some of the products or goods do not come to the customs
territory of the Community, the name, kind, gross mass and treatment
or use assigned to the products or goods shall be entered in the‘Remarks’ box of the initial T2M form.
Article 334
All T2M forms, whether initial or ‘Extract’, shall be presented at the
customs office where the products or goods to which they refer arebrought into the customs territory of the Community. However, wherethe products or goods are brought in under a transit procedure
commencing outside that territory, the forms shall be presented at the
customs office of destination for that procedure.
The authorities of the office may request a translation of the form. In
addition, with a view to checking the accuracy of the particulars givenin the T2M form, they may require the production of all relevant docu-ments, including the vessels' papers where necessary. The office shall
complete box C of each T2M form, a copy of which shall be sent to
the customs office referred to in Article 328.
Article 335
By way of derogation from Articles 332, 333 and 334, where products
or goods covered by a T2M form go to a third country that is acontracting party to the Convention on a common transit procedure,for reconsignment in full or split consignments to the customs territoryof the Community under ‘T2’ procedure, the particulars of the said
procedure shall be entered in the ‘Remarks’ box of the T2M form.
When all the products and/or goods covered by this T2M form have
been sent to the customs territory of the Community, the certificationin box 13 of the form shall be completed and endorsed by the customsauthorities. A completed copy of the form, shall be sent to the customsoffice referred to in Article 328.
The provisions of Article 332 (2) shall apply as appropriate.
Article 336
The booklet containing the T2M forms shall be produced whenever the
customs authorities so require.1993R2454 — EN — 01.05.2004 — 007.001 — 121
▼A2
▼M7
▼M7
When a vessel for which a booklet of T2M forms as referred to in
Article 327 has been issued ceases to satisfy the conditions laid down,before all the forms have been used, or when all the forms in the
booklet have been used or its period of validity has expired, the booklet
shall be returned immediately to the customs office of issue.
CHAPTER 4
Community transit
Section 1
General provisions
Article 340a
The provisions of this Chapter shall apply to external and internal
Community transit, except if provided otherwise.
The goods involving higher risk of fraud are listed in Annex 44c.
When a provision of the present Regulation refers to that Annex, anymeasure related to goods in that Annex shall apply only when thequantity of those goods exceeds the corresponding minimum. Annex44c shall be reviewed at least once a year.
Article 340b
For the purposes of this Chapter, the following definitions shall apply:
1. ‘office of departure’: means the customs office where declarations
placing goods under the Community transit procedure are accepted;
2. ‘office of transit’ means:
(a) the customs office at the point of exit from the customs terri-
tory of the Community when the consignment is leaving thatterritory in the course of a transit operation via a frontierbetween a Member State and a third country other than anEFTA country, or
(b) the customs office at the point of entry into the customs terri-
tory of the Community when the goods have crossed the
territory of a third country in the course of a transit operation;
3. ‘office of destination’: means the customs office where goods
placed under the Community transit procedure must be presentedin order to end the procedure;
4. ‘office of guarantee’: means the office where the customs authori-
ties of each Member State decide that guarantees furnished by aguarantor shall be lodged;
5. ‘EFTA countries’: means all EFTA countries and any other country
that has acceded to the Convention of 20 May 1987 on a commontransit procedure (
1).
Article 340c
1. Community goods shall be placed under the internal Community
transit procedure if they are consigned:
(a) from a part of the customs territory of the Community where the
provisions of Directive 77/388/EEC apply, to a part of the customsterritory of the Community where those provisions do not apply; or
(b) from a part of the customs territory of the Community where the
provisions of Directive 77/388/EEC do not apply, to a part of the1993R2454 — EN — 01.05.2004 — 007.001 — 122
(1) OJ L 226, 13.8.1987, p. 2.▼M19
▼M7
▼M19
▼M19
customs territory of the Community where those provisions do
apply; or
(c) from a part of the customs territory of the Community where the
provisions of Directive 77/388/EEC do not apply, to a part of thecustoms territory of the Community where those provisions do notapply either.
2. Without prejudice to paragraph 3, Community goods which are
consigned from one point in the customs territory of the Community
to another through the territory of one or more EFTA countriespursuant to the Convention on a common transit procedure, shall beplaced under the internal Community transit procedure.
Goods covered by the first subparagraph which are carried entirely by
sea or air shall not be required to be placed under the internal Commu-
nity transit procedure.
3. Where Community goods are exported ►
C7 to an EFTA country
or where they are exported and transit the territory of one or moreEFTA countries ◄and the provisions of the Convention on a common
transit procedure apply, they shall be placed under the externalCommunity transit procedure under the following conditions:
(a) if they have undergone customs export formalities with a view to
refunds being granted on export to third countries under the
common agricultural policy; or
(b) if they have come from intervention stocks, are subject to measures
of control as to use and/or destination, and have undergone customs
formalities on export to third countries under the common agricul-
tural policy; or
(c) if they are eligible for the repayment or remission of import duties
on condition that they are exported from the customs territory of
the Community; or
(d) if in the form of compensating products or goods in the unaltered
state, they have undergone customs formalities on export to thirdcountries in order to discharge the inward processing procedure,
drawback system, with a view to obtaining repayment or remission
of customs duty.
Article 340d
Goods to which the Community transit procedure applies may be
carried between two points in the Community customs territory viathe territory of a third country other than an EFTA country providedthat that they are carried through that third country under cover of a
single transport document drawn up in a Member State. Where this is
so, the effect of the transit procedure shall be suspended in the territoryof the third country.
Article 340e
1. The Community transit procedure shall be compulsory in respect
of goods carried by air only if they are loaded or reloaded at an airportin the Community.
2. Without prejudice to Article 91(1) of the Code, use of the
Community transit procedure shall be compulsory for goods carried
by sea if they are carried by a regular shipping service authorised inaccordance with Articles 313a and 313b.
Article 341
The provisions of Chapters 1 and 2 of Title VII of the Code and the
provisions of this Title shall apply mutatis mutandis to other charges
within the meaning of Article 91(1)(a) of the Code.
Article 342
1. The guarantee furnished by the principal shall be valid throughout
the Community.1993R2454 — EN — 01.05.2004 — 007.001 — 123
▼M19
2. Where the guarantee is furnished by a guarantor, the guarantor
shall indicate an address for service or appoint an agent in eachMember State.
3. A guarantee needs to be furnished for Community transit opera-
tions carried out by the railway companies of the Member Statesunder a procedure other than the simplified procedure referred to in
Article 372(1)(g)(i).
Article 343
Each Member State shall provide the Commission with a list, in the
agreed format, of the customs offices competent to handle Community
transit operations, indicating their respective identification numbers and
duties and stating the days and hours when they are open. Any changesto this information shall be communicated to the Commission.
The Commission shall communicate this information to the other
Member States.
Article 344
The characteristics of the forms other than the Single Administrative
Document used in the Community transit system shall be set out in
Annex 44b.
Section 2
Procedure
Subsection 1
Individual guarantee
Article 345
1. The individual guarantee shall cover the full amount of customs
debt liable to be incurred, calculated on the basis of the highest ratesapplicable to goods of the same kind in the Member State of departure.For the purposes of that calculation, Community goods carried inaccordance with the Convention on a common transit procedure shall
be treated as non-Community goods.
However, the rates to take into consideration for the calculation of the
individual guarantee cannot be less than a minimal rate, when such arate is mentioned in the fifth column of Annex 44c.
2. Individual guarantees in the form of a cash deposit shall be
lodged at the office of departure. They shall be repaid when the proce-dure has been discharged.
3. An individual guarantee furnished by a guarantor may be in the
form of individual guarantee vouchers for an amount of EUR 7 000,
issued by the guarantor to persons who intend to act as principal.
The guarantor shall be liable for up to EUR 7 000 per voucher.
Article 346
1. An individual guarantee furnished by a guarantor shall correspond
to the specimen in Annex 49.
Where the office of departure is not the office of guarantee, the latter
shall keep a copy of the instrument by which it has accepted the guar-antor's undertaking. The principal shall present the original at the officeof departure, where it shall be retained. Where necessary this officemay request a translation into the official language, or one of the offi-cial languages, of the Member State concerned.1993R2454 — EN — 01.05.2004 — 007.001 — 124
▼M21
▼M19
▼M20
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.
2. Where required by national law, regulation or administrative
provision, or by common practice, each Member State may allow the
undertaking referred to in paragraph 1 to take a different form provided
it has the same legal effect as the undertaking shown in the specimen.
Article 347
1. In the case referred in Article 345(3), the individual guarantee
shall correspond to the specimen in Annex 50.
Article 346(2) shall apply mutatis mutandis .
2. The individual guarantee voucher shall be drawn up on a form
corresponding to the specimen in Annex 54. The guarantor shall indi-cate on the voucher the last date on which it may be used, which maynot be later than one year from the date of issue.
3. The guarantor may issue individual guarantee vouchers which are
not valid for a Community transit operation involving goods listed in
Annex 44c.
To do so, the guarantor shall endorse each individual guarantee
voucher diagonally with one of the following phrases:
— Validez limitada
— Begrænset gyldighed
— Beschränkte Geltung—Περιορισµένη ισχύς
— Limited validity— Validité limitée— Validità limitata— Beperkte geldigheid— Validade limitada— Voimassa rajoitetusti— Begränsad giltighet
— Omezená platnost
— Piiratud kehtivus— Ierobežots der īgums
— Galiojimas apribotas— Korlátozott érvény ű
— Validità limitata— Ograniczona wa żność
— Omejena veljavnost— Obmedzená platnos ť.
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.
4. The principal shall deliver to the office of departure the number
of individual guarantee vouchers corresponding to the multiple ofEUR 7 000 required to cover the total amount referred to in Article345(1). The vouchers shall be retained by the office of departure.1993R2454 — EN — 01.05.2004 — 007.001 — 125
▼M19
▼A2
▼M20
▼M19
▼M19
Article 348
1. The office of guarantee shall revoke its decision accepting the
guarantor's undertaking if the conditions laid down at the time of issueare no longer fulfilled.
Equally, the guarantor may cancel his undertaking at any time.
2. The revocation or cancellation shall become effective on the 16th
day following the date on which the guarantor or the office of guar-
antee, as appropriate, is notified.
From the date on which the revocation or cancellation becomes effec-
tive, no individual guarantee vouchers issued earlier may be used for
placing goods under the Community transit procedure.
3. The Member State responsible for the relevant office of guarantee
shall notify the Commission forthwith of any revocation or cancellation
and the date on which it becomes effective. The Commission shallnotify the other Member States thereof.
Subsection 2
Means of transport and declarations
Article 349
1. Each transit declaration shall include only the goods loaded or to
be loaded on a single means of transport for carriage from one office ofdeparture to one office of destination.
For the purposes of this Article, the following shall be regarded as
constituting a single means of transport, on condition that the goodscarried are to be dispatched together:
(a) a road vehicle accompanied by its trailer(s) or semi-trailer(s);
(b) a set of coupled railway carriages or wagons;
(c) boats constituting a single chain;
(d) containers loaded on a single means of transport within the
meaning of this Article.
2. A single means of transport may be used for loading goods at
more than one office of departure and for unloading at more than oneoffice of destination.
Article 350
Loading lists drawn up in accordance with Annex 44a and corre-
sponding to the specimen in Annex 45 may be used instead of the
continuation sheets as the descriptive part of transit declarations, ofwhich they shall form an integral part.
Article 351
In the case of consignments comprising both goods which must be
placed under the external Community transit procedure and goodswhich must be placed under the internal Community transit procedure,
the transit declaration bearing the ‘T’ symbol shall be supplemented
by:
(a) continuation sheets bearing the ‘T1bis’, ‘T2bis’ or ‘T2Fbis’
symbol, as appropriate, or
(b) loading lists bearing the ‘T1’, ‘T2’ or ‘T2F’ symbol, as appropriate.
Article 352
Where the ‘T1’, ‘T2’ or ‘T2F’ symbols have been omitted from the
right-hand subdivision of box 1 of the transit declaration or where, inthe case of consignments containing both goods placed under theinternal Community transit procedure and goods placed under theexternal Community transit procedure, the provisions of Article 3511993R2454 — EN — 01.05.2004 — 007.001 — 126
▼M19
have not been complied with, the goods shall be deemed to have been
placed under the external Community transit procedure.
However, for the purposes of charging export duty or implementing
any of the common commercial policy export measures, such goodsshall be deemed to be moving under the internal Community transit
procedure.
Article 353
1. By derogation from Article 222(1), a transit declaration lodged by
means of a data-processing technique, as defined in Article 4a(1)(a),shall comply with the structure and notes set out in Annex 37a.
2. Subject to the conditions and in the manner they shall determine,
and with due regard to the principles laid down by customs rules, thecustoms authorities may allow loading lists to be used as the descrip-tive part of transit declarations lodged by means of a data-processingtechnique.
Article 354
Subject to the conditions and in the manner they shall determine, and
with due regard to the principles laid down by customs rules, thecustoms authorities may allow transit declarations, or some of the parti-culars thereof, to be lodged by means of discs, magnetic tapes or othersimilar data media, where appropriate in coded form.
Subsection 3
Formalities at the office of departure
Article 355
1. Goods placed under the Community transit procedure shall be
carried to the office of destination along an economically justifiedroute.
2. Without prejudice to Article 387, for goods on the list in Annex
44c, or when the customs authorities or the principal consider it neces-sary, the office of departure shall prescribe an itinerary and enter inbox 44 of the transit declaration at least the Member States to be trans-ited, taking into account any details communicated by the principal.
Article 356
1. The office of departure shall set a time limit within which the
goods must be presented at the office of destination, taking intoaccount the itinerary, any current transport or other legislation and,where appropriate, the details communicated by the principal.
2. The time limit prescribed by the office of departure shall be
binding on the customs authorities of the Member States whose terri-tory is entered during a Community transit operation and shall not bealtered by those authorities.
3. Where the goods are presented at the office of destination after
expiry of the time limit prescribed by the office of departure and wherethis failure to comply with the time limit is due to circumstances which
are explained to the satisfaction of the office of destination and are not
attributable to the carrier or the principal, the latter shall be deemed tohave complied with the time limit prescribed.
Article 357
1. Without prejudice to paragraph 4, goods to be placed under the
Community transit procedure shall not be released unless they aresealed.1993R2454 — EN — 01.05.2004 — 007.001 — 127
▼M19
2. The following shall be sealed:
(a) the space containing the goods, where the means of transport has
been approved under other rules or recognised by the office ofdeparture as suitable for sealing;
(b) each individual package, in other cases.
Seals must have the characteristics set out in Annex 46a.
3. Means of transport may be recognised as suitable for sealing on
condition that:
(a) seals can be simply and effectively affixed to them;
(b) they are so constructed that no goods can be removed or introduced
without leaving visible traces or without breaking the seals;
(c) they contain no concealed spaces where goods may be hidden;
(d) the spaces reserved for the load are readily accessible for inspec-
tion by the customs authorities.
Any road vehicle, trailer, semi-trailer or container approved for the
carriage of goods under customs seal in accordance with an interna-
tional agreement to which the European Community is a party shallbe regarded as suitable for sealing.
4. The office of departure may dispense with sealing if, having
regard to other possible measures for identification, the description ofthe goods in the transit declaration or in the supplementary documentsmake them readily identifiable.
A goods description shall be deemed to permit identification of the
goods where it is sufficiently precise to permit easy identification of
the quantity and nature of the goods.
Where the office of departure grants a waiver from sealing, it shall
enter one of the following endorsements in the transit declaration,
opposite the heading ‘seals affixed’ of box ‘D. Control by office ofdeparture’:
— Dispensa
— Fritaget— Befreiung
—Απαλλαγή
— Waiver— Dispense
— Dispensa
— Vrijstelling
— Dispensa
— Vapautettu— Befrielse
— Osvobození
— Loobumine— Derīgs bez z īmoga
— Leista neplombuoti
— Mentesség— Tneħħija
— Zwolnienie
— Opustitev— Upustenie.
Article 358
1. Where a transit declaration is processed at an office of departure
by a computer system, copies No 4 and No 5 of the declaration shall bereplaced by a transit accompanying document corresponding to thespecimen and notes in Annex 45a.1993R2454 — EN — 01.05.2004 — 007.001 — 128
▼A2
▼M19
▼M19
2. Where appropriate, the transit accompanying document shall be
supplemented by a list of items corresponding to the specimen andnotes in Annex 45c, or a loading list. These lists shall form an integral
part of the transit accompanying document.
3. In the circumstances referred to in paragraph 1 the office of
departure shall retain the declaration and authorise release of the goods
by issuing the transit accompanying document to the principal.
4. Where authorised, the transit accompanying document may be
printed out from the principal's computer system.
5. Where the provisions of this Title refer to copies of the declara-
tion accompanying a consignment, these provisions shall apply, mutatis
mutandis , to the transit accompanying document.
Subsection 4
Formalities en route
Article 359
1. Goods placed under the Community transit procedure shall be
carried under cover of copies No 4 and No 5 of the transit declarationreturned to the principal by the office of departure.
The consignment and copies No 4 and No 5 of the transit declaration
shall be presented at each office of transit.
2. The carrier shall present a transit advice note made out on a form
corresponding to the specimen in Annex 46 to each office of transit,where the note shall be kept. However, when the transit data isexchanged between the office of departure and the office of transit
using information technology and computer networks the transit advice
note shall not be presented.
3. Where goods are carried via an office of transit other than that
mentioned in Copies No 4 and No 5 of the transit declaration, the
office of transit used shall send the transit advice note without delayto the office of transit initially specified, or notify the passage to theoffice of departure in the cases and according to the proceduremutually agreed by the customs authorities.
Article 360
1. The carrier shall be required to make the necessary entries in
copies No 4 and 5 of the transit declaration and present them with theconsignment to the customs authorities of the Member State in whoseterritory the means of transport is located:
(a) if the prescribed itinerary is changed and the provisions of Article
355(2) apply;
(b) if seals are broken in the course of a transport operation for reasons
beyond the carrier's control;
(c) if goods are transferred to another means of transport; any such
transfer must be made under the supervision of the customs autho-rities which may, however, authorise transfers to be made withouttheir supervision;
(d) in the event of imminent danger necessitating immediate partial or
total unloading of the means of transport;
(e) in the event of any incident or accident capable of affecting the
ability of the principal or the carrier to comply with his obligations.
2. Where the customs authorities consider that the Community
transit operation concerned may continue in the normal way they shalltake any steps that may be necessary and then endorse copies No 4 and5 of the transit declaration.1993R2454 — EN — 01.05.2004 — 007.001 — 129
▼M20
▼M21
▼M19
▼M19
Subsection 5
Formalities at the office of destination
Article 361
1. The goods and copies No 4 and No 5 of the transit declaration
shall be presented at the office of destination.
2. The office of destination shall register copies No 4 and No 5 of
the transit declaration, record on them their date of arrival and enter the
details of any controls carried out.
3. At the request of the principal, and to provide evidence of the
procedure having ended in accordance with Article 365(2), the office
of destination shall endorse an extra copy No 5 or a copy of copy No5 of the transit declaration with one of the following phrases:
— Prueba alternativa
— Alternativt bevis
— Alternativnachweis
—Εναλλακτική απόδειξη
— Alternative proof
— Preuve alternative
— Prova alternativa
— Alternatief bewijs
— Prova alternativa
— Vaihtoehtoinen todiste
— Alternativt bevis
— Alternativní d ůkaz
— Alternatiivsed tõendid
— Alternat īvs pierādījums
— Alternatyvusis įrodymas
— Alternatív igazolás
— Prova alternattiva
— Alternatywny dowód
— Alternativno dokazilo
— Alternatívny dôkaz.
4. A transit operation may end at an office other than the one
entered in the transit declaration. That office shall then become theoffice of destination.
Where the new office of destination comes under the jurisdiction of a
Member State other than the one having jurisdiction over the officeoriginally designated, the new office of destination shall enter in box‘I. Control by office of destination’ of copy No 5 of the transit declara-tion one of the following endorsements in addition to the usual
observations it is required to make:
— Diferencias: mercancías presentadas en la oficina (nombre y país)
— Forskelle: det sted, hvor varerne blev frembudt (navn og land)
— Unstimmigkeiten: Stelle, bei der die Gestellung erfolgte (Name
und Land)
—∆ιαφορές: εµπορεύµατα προσκοµισθέντα στο τελωνείο
(Όνοµα και χώρα)
— Differences: office where goods were presented (name and
country)
— Différences: marchandises présentées au bureau (nom et pays)
— Differenze: ufficio al quale sono state presentate le merci (nome e
paese)
— Verschillen: kantoor waar de goederen zijn aangebracht (naam en
land)1993R2454 — EN — 01.05.2004 — 007.001 — 130
▼A2
▼M19
▼M19
— Diferenças: mercadorias apresentadas na estãncia (nome e país)
— Muutos: toimipaikka, jossa tavarat esitetty (nimi ja maa)
— Avvikelse: varorna uppvisade för kontor (namn, land)
— Nesrovnalosti: ú řad, kterému bylo zboží p ředloženo (název a
země)
— Erinevused: asutus, kuhu kaup esitati (nimi ja riik)— Atšķirības: muitas iest āde, kurāpreces tika uzr ādītas (nosaukums
un valsts)
— Skirtumai: įstaiga, kuriai pateiktos prek ės (pavadinimas ir
valstybė)
— Eltérések: hivatal, ahol az áruk bemutatása megtörtént (név és
ország)
— Differenzi: uffi ċċju fejn l-o ġġetti kienu ppre żentati (isem u pajji ż)
— Niezgodno ści: urząd w którym przedstawiono towar (nazwa i kraj)
— Razlike: urad, pri katerem je bilo blago predloženo (naziv in
država)
— Nezrovnalosti: úrad, ktorému bol predložený tovar (názov a
krajina).
Article 362
1. The office of destination shall issue a receipt on request to the
person presenting copies No 4 and No 5 of the transit declaration.
2. The form for the receipt shall correspond to the specimen in
Annex 47. Alternatively, the receipt may be made out on specimen onthe back of copy No 5 of the transit declaration.
3. The receipt shall be completed in advance by the person
concerned. It may contain other particulars relating to the consignment,except in the space reserved for the office of destination. The receiptshall not be used as proof of the procedure having ended within the
meaning of Article 365(2).
Article 363
The customs authorities of the Member State of destination shall return
copy No 5 of the transit declaration to the customs authorities in theMember State of departure without delay and at most within one month
of the date when the procedure ended.
Article 364
Each Member State shall notify the Commission of which offices have
been created for the centralised receipt and transmission of documentsand the types of documents involved, as well as of the responsibilities
conferred on those offices. The Commission shall inform the other
Member States.
Subsection 6
Checking the end of the procedure
Article 365
1. If copy No 5 of the transit declaration is not returned to the
customs authorities of the Member State of departure within twomonths of the date of acceptance of the declaration, those authoritiesshall inform the principal and ask him to furnish proof that the proce-dure has ended.
1a. Where the provisions of Section 2 subsection 7 apply and the
customs authorities of the Member States of departure have not1993R2454 — EN — 01.05.2004 — 007.001 — 131
▼A2
▼M19
▼M20
▼M20
received the ‘Arrival Advice’ message by the time limit within which
the goods must be presented at the office of destination those authori-ties shall inform the principal and ask him to furnish proof that the
procedure has ended.
2. The proof referred to in paragraph 1 may be furnished to the
satisfaction of the customs authorities in the form of a document certi-
fied by the customs authorities of the Member State of destinationidentifying the goods and establishing that they have been presentedat the office of destination or, where Article 406 applies, to theauthorised consignee.
3. The Community transit procedure shall also be considered as
having ended where the principal presents, to the satisfaction of the
customs authorities, a customs document issued in a third country
entering the goods for a customs-approved treatment or use, or a copyor photocopy thereof, identifying the goods. Copies or photocopiesmust be certified as being true copies by the body which certified theoriginal documents, by the authorities of the third countries concernedor by the authorities of one of the Member States.
Article 366
1. Where the customs authorities of the Member State of departure
have not received proof within four months of the date of acceptanceof the transit declaration that the procedure has ended, they shallinitiate the enquiry procedure immediately in order to obtain the infor-
mation needed to discharge the procedure or, where this is not possible,
to establish whether a customs debt has been incurred, to identify thedebtor and to determine the customs authorities responsible for entry inthe accounts.
If the customs authorities receive information earlier that the transit
procedure has not ended, or suspect that to be the case, the enquiryprocedure shall be initiated forthwith.
Where the provisions of Section 2 subsection 7 apply the customs
authorities shall also initiate the enquiry procedure forthwith each
time they have not received the ‘Arrival Advice’ message by the time
limit within which the goods must be presented at the office of destina-tion or the ‘Control Results’ message within six days after havingreceived the ‘Arrival Advice’ message.
2. The enquiry procedure shall also be initiated if it transpires subse-
quently that proof of the end of the procedure was falsified and theenquiry procedure is necessary to achieve the objectives of paragraph1.
3. To initiate the enquiry procedure, the customs authorities of the
Member State of departure shall send the customs authorities of the
Member State of destination a request together with all the necessary
information.
4. The customs authorities of the Member State of destination and,
where appropriate, the offices of transit called on to act in the contextof the enquiry procedure shall respond without delay.
5. Where an enquiry establishes that the transit procedure ended
correctly, the customs authorities of the Member State of departureshall immediately inform the principal and, where appropriate, anycustoms authorities that may have initiated a recovery procedure inaccordance with Articles 217 to 232 of the Code.1993R2454 — EN — 01.05.2004 — 007.001 — 132
▼M19
▼M20
▼M19
▼M19
Subsection 7
Additional provisions applicable where transit data is exchanged
between customs authorities using information technology and
computer networks
Article 367
1. Without prejudice to any special circumstances and to the provi-
sions on the Community transit procedure which, where appropriate,
shall apply, mutatis mutandis , the customs authorities shall use infor-
mation technology and computer networks for the type of informationexchange described in this subsection.
2. The provisions of this subsection shall not apply to the simplified
procedures specific to the modes of transport referred to in Article372(1)(g).
Article 368
1. In addition to the security requirements mentioned in Article
4a(2), the customs authorities shall establish and maintain adequate
security arrangements for the effective, reliable and secure operationof the entire transit system.
2. To ensure the abovementioned level of security each input, modi-
fication and deletion of data shall be recorded together withinformation giving the reason for, and exact time of, such processingand identifying the person who carried it out. In addition, the originaldata or any data so processed shall be kept for at least three calendaryears from the end of the year to which such data refer, or for longer if
so required elsewhere.
3. The customs authorities shall monitor security regularly.
4. The customs authorities involved shall inform each other of all
suspected breaches of security.
Article 368a
Where the office of guarantee and the office of departure are located in
different Member States the messages to be used for the exchange of
guarantee data shall conform to the structure and particulars defined
by the customs authorities in agreement with each other.
Article 369
On release of the goods, the office of departure shall transmit details of
the community transit operation to the declared office of destinationusing the ‘Anticipated Arrival Record’ message and to each declaredoffice of transit using the ‘Anticipated Transit Record’ message. Thesemessages shall be based on data derived from the transit declaration,
where the case occurs amended, and completed as appropriate. These
messages shall conform to the structure and particulars defined by thecustoms authorities in agreement with each other.
Article 369a
The office of transit shall record the passage against the ‘Anticipated
Transit Record’ message received from the office of departure. Any
inspection of the goods shall be carried out using the ‘Anticipated
Transit Record’ message as a basis for such inspection. The passageshall be notified to the office of departure using the ‘NotificationCrossing Frontier’ message. This message shall conform to the struc-ture and particulars defined by the customs authorities in agreementwith each other.1993R2454 — EN — 01.05.2004 — 007.001 — 133
▼M20
▼M19
▼M20
▼M19
Article 370
1. The office of destination shall keep the transit accompanying
document and, using the ‘Arrival advice message’, notify the office of
departure of the arrival of the goods on the day they are presented atthe office of destination. The message may not be used as proof of theprocedure having ended for the purposes of Article 365(2).
2. Except where justified, the office of destination shall forward the
‘Control results’ message to the office of departure at the latest on the
working day following the day the goods are presented at the office ofdestination.
3. The messages shall conform to the structure and particulars
defined by the customs authorities in agreement with each other.
Article 371
The examination of the goods shall be carried out using the ‘Antici-
pated arrival record’ message received from the office of departure asa basis for such examination.
Section 3
Simplifications
Subsection 1
General provisions concerning simplifications
Article 372
1. Following an application by the principal or the consignee, as
appropriate, the customs authorities may authorise the following
simplifications:
(a) use of a comprehensive guarantee or guarantee waiver;
(b) use of special loading lists;
(c) use of seals of a special type;
(d) exemption from the requirement to use a prescribed itinerary;
(e) authorised consignor status;
(f) authorised consignee status;
(g) application of simplified procedures specific to goods:
(i) carried by rail or large container;
(ii) carried by air;
(iii) carried by sea;
(iv) moved by pipeline;
(h) use of other simplified procedures based on Article 97(2) of the
Code.
2. Except where otherwise provided in this section or the authorisa-
tion, where authorisation to use the simplifications referred to inparagraph 1, points (a), (b) and (g) is granted, the simplifications shallapply in all Member States. Where authorisation to use the simplifica-tions referred to in paragraph 1, points (c), (d), and (e) is granted, the
simplifications shall apply only to Community transit operations begin-
ning in the Member State where the authorisation was granted. Whereauthorisation to use the simplification referred to in paragraph 1, point(f) is granted, the simplification shall apply solely in the Member Statewhere the authorisation was granted.
Article 373
1. The authorisations referred to in Article 372(1) shall be granted
only to persons who:
(a) are established in the Community, with the proviso that authorisa-
tion to use a comprehensive guarantee may be granted only to1993R2454 — EN — 01.05.2004 — 007.001 — 134
▼M19
persons established in the Member State where the guarantee is
furnished,
(b) regularly use the Community transit arrangements, or whose
customs authorities know that they can meet the obligations underthe arrangements or, in connection with the simplification referredto in Article 372(1)(f), regularly receive goods that have beenentered for the Community transit procedure, and
(c) have not committed any serious or repeated offences against
customs or tax legislation.
2. To ensure the proper management of the simplifications, authori-
sations shall be granted only where:
(a) the customs authorities are able to supervise the procedure and
carry out controls without an administrative effort disproportionateto the requirements of the person concerned, and
(b) the persons concerned keep records which enable the customs
authorities to carry out effective controls.
Article 374
1. An application for authorisation to use simplifications, hereinafter
referred to as ‘the application’, shall be made in writing. It shall bedated and signed.
2. The application must include all the facts which will allow the
customs authorities to check that the conditions subject to which use
of the simplifications may be granted have been met.
Article 375
1. The application shall be lodged with the customs authorities of
the Member State in which the applicant is established.
2. The authorisation shall be issued or the application rejected
within three months at most of the date on which the application is
lodged.
Article 376
1. The dated and signed original of the authorisation and one or
more copies thereof shall be given to the holder.
2. The authorisation shall specify the conditions for use of the
simplifications and lay down the operating and control methods. It
shall be valid from the date of issue.
3. In the case of the simplifications referred to in Article 372(1)(c),
(d) and (g), authorisations shall be presented whenever the office of
departure so requires.
Article 377
1. The holder of an authorisation shall inform the customs authori-
ties of any factor arising after the authorisation was granted which
may influence its continuation or content.
2. The date on which the decision takes effect shall be indicated in a
decision revoking or amending authorisation.
Article 378
1. The customs authorities shall keep applications and attached
supporting documents, together with a copy of any authorisations
issued.
2. Where an application is rejected or an authorisation is annulled or
revoked, the application and the decision rejecting or annulling orrevoking the application, as the case may be, and all attachedsupporting documents shall be kept for at least three years from theend of the calendar year in which the application was rejected or theauthorisation was annulled or revoked.1993R2454 — EN — 01.05.2004 — 007.001 — 135
▼M19
Subsection 2
Comprehensive guarantee and guarantee waiver
Article 379
1. The principal may use a comprehensive guarantee, or guarantee
waiver, up to a reference amount.
For the application of the first subparagraph a calculation is made of
the amount of the customs debt which may be incurred for each transit
operation. When the necessary data is not available the amount is
presumed to be EUR 7 000 unless other information known to thecustoms authorities leads to a different figure.
2. The reference amount shall be the same as the amount of customs
debt which may be incurred in respect of goods the principal placesunder the Community transit procedure during a period of at least oneweek.
The office of guarantee shall establish the amount in collaboration with
the party concerned on the basis of the information on goods he hascarried in the past and an estimate of the volume of intended Commu-
nity transit operations as shown, inter alia , by his commercial
documentation and accounts.
In establishing the reference amount, account shall be taken of the
highest rates of duty and charges applicable to the goods in the
Member State of the office of guarantee. ►
M21 Community goods
carried or to be carried in accordance with the Convention on acommon transit procedure shall be treated as non-Communitygoods.◄
3. The office of guarantee shall review the reference amount
annually, particularly in the light of information obtained from the
office or offices of departure, and shall adjust it if necessary.
4. The principal shall ensure that the amount at stake does not
exceed the reference amount, taking into account any operations for
which the procedure has not yet ended.
The principal shall inform the office of guarantee when the reference
amount falls below a level sufficient to cover his Community transit
operations.
Article 380
1. The amount to be covered by the comprehensive guarantee shall
be the same as the reference amount referred to in Article 379.
2. The amount to be covered by the comprehensive guarantee may
be reduced:
(a) to 50 % of the reference amount where the principal demonstrates
that his finances are sound and that he has sufficient experience ofthe Community transit procedure;
(b) to 30 % of the reference amount where the principal demonstrates
that his finances are sound, that he has sufficient experience of theCommunity transit procedure and that he cooperates very closelywith the customs authorities.
3. A guarantee waiver may be granted where the principal demon-
strates that he maintains the standards of reliability described inparagraph 2(b), is in command of transport operations and has suffi-
cient financial resources to meet his obligations.
4. For the purpose of paragraphs 2 and 3, the Member States shall
take into account the criteria set out in Annex 46b.1993R2454 — EN — 01.05.2004 — 007.001 — 136
▼M20
▼M19
▼M19
Article 381
1. To be authorised to furnish a comprehensive guarantee in respect
of the types of goods referred to in Annex 44c, a principal mustdemonstrate, not only that he meets the conditions of Article 373, butalso that his finances are sound, that he has sufficient experience of the
Community transit procedure and either that he cooperates very closely
with the customs authorities or that he is in command of transportoperations.
2. The amount to be covered by the comprehensive guarantee
referred to in paragraph 1 may be reduced:
(a) to 50 % of the reference amount where the principal demonstrates
that he cooperates very closely with the customs authorities and is
in command of transport operations;
(b) to 30 % of the reference amount where the principal demonstrates
that he cooperates very closely with the customs authorities, is incommand of transport operations, and that he has sufficient finan-cial resources to meet his obligations.
3. For the purposes of applying paragraphs 1 and 2, the customs
authorities shall take account of the criteria set out in Annex 46b.
3a. Paragraphs 1, 2 and 3 also apply where an application explicitly
concerns the use of the comprehensive guarantee for both the types ofgoods referred to in Annex 44c and those not listed in that Annexunder the same comprehensive guarantee certificate.
4. The implementing rules concerning the temporary prohibition of
the use of the comprehensive guarantee for a reduced amount or thecomprehensive guarantee, as provided for in Article 94(6) and (7) ofthe Code are set out in Annex 47a to the Regulation.
Article 382
The comprehensive guarantee shall be furnished by a guarantor.
It shall be the subject of a guarantee document conforming to the
specimen in Annex 48.
Article 346(2) shall apply mutatis mutandis .
Article 383
1. On the basis of the authorisation, the customs authorities shall
issue the principal with one or more comprehensive guarantee certifi-
cates or guarantee waiver certificates, hereinafter referred to ascertificates, drawn up as appropriate on a form corresponding to thespecimen in Annex 51 or Annex 51a and supplemented in accordancewith Annex 51b, to enable the principal to provide proof of the
comprehensive guarantee or guarantee waiver.
2. The certificate shall be presented at the office of departure. Parti-
culars of the certificate shall be entered on the transit declaration.
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 of
departure.
3. The period of validity of a certificate shall not exceed two years.
That period may be extended by the office of guarantee for one furtherperiod which shall not exceed two years.1993R2454 — EN — 01.05.2004 — 007.001 — 137
▼M21
▼M19
▼M20
▼M19
▼M19
Article 384
1. Article 348(1) and the first subparagraph of Article 348(2) shall
apply mutatis mutandis to the revocation and cancellation of the
comprehensive guarantee.
2. From the effective date of revocation of an authorisation to use a
comprehensive guarantee or guarantee waiver by the customs authori-ties, from the effective date of revocation by the office of guarantee ofits acceptance of a guarantor's undertaking, or from the effective date
of cancellation of an undertaking by a guarantor, certificates issued
earlier may not be used to place goods under the Community transitprocedure and shall be returned by the principal to the office of guar-antee without delay.
3. Each Member State shall forward to the Commission the means
by which certificates that remain valid and have not yet been returnedmay be identified. The Commission shall inform the other MemberStates.
4. Paragraph 3 shall also apply to certificates that have been
declared as stolen, lost or falsified.
Subsection 3
Special loading lists
Article 385
1. The customs authorities may authorise principals to use as
loading lists lists which do not comply with all the requirements ofAnnexes 44a and 45.
Use of such lists shall be authorised only where:
(a) they are produced by firms which use an integrated electronic or
automatic data-processing system to keep their records;
(b) they are designed and completed in such a way that they can be
used without difficulty by the customs authorities;
(c) they include, for each item, the information required under Annex
44a.
2. Descriptive lists drawn up for the purposes of carrying out
dispatch/export formalities may also be authorised for use as loading
lists under paragraph 1, even where such lists are produced by firms
not using an integrated electronic or automatic data-processing systemto keep their records.
3. Firms which use an integrated electronic or automatic data-
processing system to keep their records and are already authorisedunder paragraphs 1 and 2 to use loading lists of a special type mayalso be authorised to use such lists for Community transit operationsinvolving only one type of goods if this facility is made necessary by
the computer programmes of the firms concerned.
Subsection 4
Use of seals of a special type
Article 386
1. The customs authorities may authorise principals to use special
types of seals on means of transport or packages provided the customsauthorities approve the seals as complying with the characteristics set
out in Annex 46a.
2. Principals shall enter, opposite the heading ‘seals affixed’ in box
‘D. Control by office of departure’ of the transit declaration, the type,
number and make of the seals used.
Principals shall affix seals no later than when goods are released.1993R2454 — EN — 01.05.2004 — 007.001 — 138
▼M19
Subsection 5
Exemption regarding prescribed itinerary
Article 387
1. The customs authorities may grant an exemption from the
requirement to follow a prescribed itinerary to principals who ensurethat the customs authorities are able to ascertain the location of the
consignments concerned at all times.
2. Holders of such exemptions shall enter one of the following
endorsements in box 44 of the transit declaration:
— Dispensa de itinerario obligatorio
— fritaget for bindende transportrute
— Befreiung von der verbindlichen Beförderungsroute
—Απαλλαγή από την υποχρέωση τήρησης συγκεκριµένης
διαδροµής
— Prescribed itinerary waived
— Dispense d'itinéraire contraignant
— Dispensa dall'itinerario vincolante
— Geen verplichte route
— Dispensa de itinerário vinculativo
— Vapautettu sitovan kuljetusreitin noudattamisesta
— Befrielse från bindande färdväg
— Osvobození od stanovené trasy
— Ettenähtud marsruudist loobutud
—A tļauts novirz īties no noteikt āmaršruta
— Leista nenustatyti maršruto
—E lőírt útvonal alól mentesítve
— Tneħħija ta'l-itinerarju preskritt
— Zwolniony z wi ążącej trasy przewozu
— Opustitev predpisane poti
— Upustené od ur čenej trasy
Subsection 6
Authorised consignor status
Article 398
Persons wishing to carry out Community transit operations without
presenting the goods and the corresponding transit declaration at theoffice of departure may be granted the status of authorised consignor.
This simplification shall be granted solely to persons authorised to use
a comprehensive guarantee or granted a guarantee waiver.
Article 399
The authorisation shall specify in particular:
(a) the office or offices of departure responsible for forthcoming
Community transit operations;
(b) how, and by when, the authorised consignor is to inform the office
of departure of forthcoming Community transit operations, in orderthat the office may carry out any necessary controls before the
departure of the goods;
(c) the identification measures to be taken, in which case the customs
authorities may prescribe that the means of transport or the packageor packages shall bear special seals, approved by the customsauthorities as complying with the characteristics set out in Annex46a and affixed by the authorised consignor;1993R2454 — EN — 01.05.2004 — 007.001 — 139
▼A2
▼M19
▼M19
(d) the excluded categories or movements of goods.
Article 400
1. The authorisation shall stipulate that box ‘C. Office of departure’
of the transit declaration forms must:
(a) be stamped in advance with the stamp of the office of departure
and signed by an official of that office; or
(b) be stamped by the authorised consignor with a special metal stamp
approved by the customs authorities and corresponding to the
specimen in Annex 62; the stamp may be pre-printed on the forms
where the printing is entrusted to a printer approved for thatpurpose.
The authorised consignor shall complete the box by entering the date
on which the goods are consigned and shall allocate a number to the
transit declaration in accordance with the rules laid down in the author-isation.
2. The customs authorities may prescribe the use of forms bearing a
distinctive mark as a means of identification.
Article 401
1. The authorised consignor shall take all necessary measures to
ensure the safekeeping of the special stamps or forms bearing the
stamp of the office of departure or a special stamp.
He shall inform the customs authorities of the security measures taken
pursuant to the first subparagraph.
2. In the event of the misuse by any person of forms stamped in
advance with the stamp of the office of departure or with the special
stamp, the authorised consignor shall be liable, without prejudice toany criminal proceedings, for the payment of duties and other chargespayable in a particular Member State in respect of goods carried undercover of such forms unless he can satisfy the customs authorities by
whom he was authorised that he took the measures required of him
under paragraph 1.
Article 402
1. Not later than on consignment of the goods, authorised consignors
shall complete the transit declaration and, where necessary, enter in
box 44 the itinerary prescribed in accordance with Article 355(2) and,in box ‘D. Control by office of departure’, the period prescribed inaccordance with Article 356 within which the goods must be presentedat the office of destination, the identification measures applied and oneof the following endorsements:
— Expedidor autorizado
— Godkendt afsender
— Zugelassener Versender
—Εγκεκριµένος αποστολέας
— Authorised consignor— Expéditeur agréé— Speditore autorizzato— Toegelaten afzender
— Expedidor autorizado
— Hyväksytty lähettäjä— Godkänd avsändare
— Schválený odesílatel
— Volitatud kaubasaatja— Atzītais nosūtītājs
—Įgaliotas siunt ėjas
— Engedélyezett feladó1993R2454 — EN — 01.05.2004 — 007.001 — 140
▼A2
▼A2
— Awtorizzat li jibg ħat
— Upowa żniony nadawca
— Pooblaš čeni pošiljatelj
— Schválený odosielate ľ.
2. Where the customs authorities of the Member State of departure
check a consignment before its departure, they shall record the fact inbox ‘D. Control by office of departure’ of the transit declaration.
3. Following consignment, copy No 1 of the transit declaration shall
be sent without delay to the office of departure. The customs authori-ties may provide in the authorisation that copy No 1 be sent to thecustoms authorities of the Member State of departure as soon as the
transit declaration is completed. The other copies shall accompany the
goods.
Article 403
1. The authorised consignor may be authorised not to sign transit
declarations bearing the special stamp referred to in Annex 62 which
are made out by an integrated electronic or automatic data-processing
system. This waiver shall be subject to the condition that the authorisedconsignor has previously given the customs authorities a written under-taking acknowledging that he is the principal for all Community transitoperations carried out under cover of transit declarations bearing the
special stamp.
2. Transit declarations made out in accordance with paragraph 1
shall contain, in the box reserved for the principal's signature, one ofthe following endorsements:
— Dispensa de firma
— Fritaget for underskrift— Freistellung von der Unterschriftsleistung—∆εν απαιτείται υπογραφή
— Signature waived
— Dispense de signature— Dispensa dalla firma— Van ondertekening vrijgesteld— Dispensada a assinatura— Vapautettu allekirjoituksesta— Befriad från underskrift
— Podpis se nevyžaduje
— Allkirjanõudest loobutud— Derīgs bez paraksta
— Leista nepasirašyti
— Aláírás alól mentesítve
— Firma mhux me ħtieġa
— Zwolniony ze składania podpisu— Opustitev podpisa— Podpis sa nevyžaduje.
Article 404
1. Where transit declarations are lodged at offices of departure
which apply the provisions of Section 2, subsection 7, persons may begranted the status of authorised consignor if, as well as complying withthe conditions set out in Articles 373 and 398, they lodge their transit
declarations and communicate with the customs authorities using a
data-processing technique.
2. An authorised consignor shall lodge a transit declaration at the
office of departure before the release of the goods.1993R2454 — EN — 01.05.2004 — 007.001 — 141
▼M19
▼A2
▼M19
▼M19
3. The authorisation shall indicate, inter alia, the time limit within
which an authorised consignor shall lodge a transit declaration so thatthe customs authorities may, if necessary, carry out checks before the
release of the goods.
Subsection 7
Authorised consignee status
Article 406
1. Persons who wish to receive at their premises or at any other
specified place goods entered for the Community transit procedure
without presenting them and copies No 4 and No 5 of the transit
declaration at the office of destination may be granted the status ofauthorised consignee.
2. The principal shall have fulfilled his obligations under Article
96(1)(a) of the Code, and the Community transit procedure shall bedeemed to have ended, when copies No 4 and No 5 of the transitdeclaration which accompanied the consignment, together with theintact goods, have been delivered within the prescribed period to theauthorised consignee at his premises or at the place specified in the
authorisation, the identification measures having been duly observed.
3. At the carrier's request the authorised consignee shall issue the
receipt provided for in Article 362, which shall apply mutatis mutandis ,
in respect of each consignment delivered in accordance with paragraph
2.
Article 407
1. The authorisation shall specify in particular:
(a) the office or offices of destination responsible for the goods
received by the authorised consignee;
(b) how and by when, the authorised consignee is to inform the office
of destination of the arrival of the goods in order that the officemay carry out any necessary controls upon arrival of the goods;
(c) the excluded categories or movements of goods.
2. The customs authorities shall specify in the authorisation whether
any action by the office of destination is required before the authorised
consignee may dispose of goods received.
Article 408
1. When the goods arrive at his premises or at the places specified
in the authorisation, the authorised consignee shall:
(a) immediately inform the office of destination, in accordance with
the procedure laid down in the authorisation, of any excess quanti-ties, deficits, substitutions or other irregularities such as brokenseals;
(b) without delay, send to the office of destination Copies No 4 and No
5 of the transit declaration which accompanied the goods, indi-cating, except where communicated using a data processingtechnique, the date of arrival and the condition of any seals affixed.
2. The office of destination shall make the entries provided for in
Article 361 on copies No 4 and No 5 of the transit declaration.
Article 408a
1. Where the office of destination applies the provisions of Section 2
Subsection 7, persons may be granted the status of authorised1993R2454 — EN — 01.05.2004 — 007.001 — 142
▼M20
▼M19
▼M20
▼M20
consignee if, as well as complying with the conditions set out in Article
373, they use a data processing technique to communicate with thecustoms authorities.
2. The authorised consignee shall inform the office of destination of
the arrival of the goods before the unloading.
3. The authorisation shall indicate, in particular, how and by when
the authorised consignee receives the ‘Anticipate Arrival Record’ data
from the office of destination for the purpose of applying, mutatis
mutandis , Article 371.
Subsection 8
Simplified procedures for goods carried by rail or in large
containers
A. General provisions relating to carriage by rail
Article 412
Article 359 shall not apply to the carriage of goods by rail.
Article 413
Where the Community transit procedure is applicable, formalities under
that procedure shall be simplified in accordance with Articles 414 to425, 441 and 442 for the transport of goods by railway companiesunder cover of a ‘consignment note CIM and express parcels’ herein-after referred to as the ‘consignment note CIM’.
Article 414
The CIM consignment note shall be equivalent to a Community transit
declaration.
Article 415
The railway company of each Member State shall make the records
held at their accounting offices available to the customs authorities of
their country for purposes of control.
Article 416
1. A railway company which accepts goods for carriage under cover
of a CIM consignment note serving as a Community transit declaration
shall be the principal for that operation.
2. The railway company of the Member State through whose terri-
tory the goods enter the Community shall be the principal for
operations in respect of goods accepted for transport by the railwaysof a third country.
Article 417
The railway companies shall ensure that consignments transported
under the Community transit procedure are identified by labels bearing
a pictogram, a specimen of which is shown in Annex 58.
The labels shall be affixed to the consignment note CIM and to the
relevant railway wagon in the case of a full load or, in other cases, tothe package or packages.1993R2454 — EN — 01.05.2004 — 007.001 — 143
▼M19
▼B
▼M19
▼B
▼M19
▼B
▼M12
The label referred to in the first paragraph may be replaced by a stamp
reproducing the pictogram shown in Annex 58 in green ink
Article 418
Where the contract of carriage is modified so that:
— a transport operation which was to end outside the customs territory
of the Community ends within it,
— a transport operation which was to end within the customs territory
of the Community ends outside it,
the railway companies shall not perform the modified contract without
the prior agreement of the office of departure.
In all other cases, the railway companies may perform the modified
contract; they shall forthwith inform the office of departure of themodification made.
Article 419
1. The consignment note CIM shall be produced at the office of
departure in the case of a transport operation to which the Community
transit procedure applies and which starts and is to end within the
customs territory of the Community.
2. The office of departure shall clearly enter in the box reserved for
customs on sheets 1, 2 and 3 of the CIM consignment note:
(a) the symbol ‘T1’, where goods are moving under the external
Community transit procedure;
(b) the symbol ‘T2’, where goods, with the exception of those referred
to in►
M19 Article 340c(1) ◄, are moving under the internal
Community transit procedure in accordance with Article 165 ofthe Code;
(c) the symbol ‘T2F’, where goods are moving under the internal
Community transit procedure in accordance with ►
M19 Article
340c(1) ◄.
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application of
the stamp of the office of departure
4. The goods referred to in ►M19 Article 340c(2) ◄shall be
placed under the internal Community transit procedure for the wholeof the journey from the Community station of departure to the station
of destination in the customs territory of the Community, in accordance
with arrangements determined by each Member State, without presen-tation at the office of departure of the consignment note CIM in respectof the goods and without affixing the labels referred to in Article 417.However, this waiver shall not apply to consignment notes CIM drawn
up for goods covered by the provisions in ►
M18 Article 843 ◄.
5. For the goods referred to in paragraph 2 the customs office for
the station of destination shall act as the office of destination. If,however, the goods are released for free circulation or placed underanother customs procedure at an intermediate station, the office respon-
sible for that station shall act as the office of destination.
No formalities need be carried out at the office of destination with
regard to the goods referred to in ►
M19 Article 340c(2) ◄.
6. For the purposes of the control referred to in Article 415, the
railway companies shall, in the country of destination, make all the
consignment notes CIM for the transport operations referred to in para-
graph 4 available to the customs authorities, in accordance with anyprovisions defined by mutual agreement with those authorities.
7. When Community goods are transported by rail from a point in a
Member State to a point in another Member State through the territoryof a third country other than an EFTA country, the internal Community1993R2454 — EN — 01.05.2004 — 007.001 — 144
▼B
▼M13
▼B
▼B
transit procedure shall apply. In this case the provisions of paragraphs
4, 5 second subparagraph and 6 shall apply mutatis mutandis .
Article 420
As a general rule and having regard to the identification measures
applied by the railway companies, the office of departure shall notseal the means of transport or the packages.
Article 421
1. In the cases referred to in the first subparagraph of Article 419
(5), the railway company of the Member State responsible for theoffice of destination shall forward to the latter sheets 2 and 3 of theconsignment note CIM.
2. The office of destination shall forthwith return sheet 2 to the
railway company after stamping it and shall retain sheet 3.
Article 422
1. Article 419 and 420 shall apply to a transport operation which
starts within the customs territory of the Community and is to endoutside it.
2. The customs office for the frontier station through which the
goods in transit leave the customs territory of the Community shall
act as office of destination.
3. No formalities need be carried out at the office of destination.
Article 423
1. Where a transport operation starts outside the customs territory of
the Community and is to end within it, the customs office for the fron-
tier station through which the goods enter the customs territory of the
Community shall act as office of departure.
No formalities need be carried out at the office of departure.
2. The customs office for the station of destination shall act as the
office of destination. The formalities referred to in Article 421 shallbe carried out at the office of destination.
3. Where the goods are released for free circulation or placed under
another customs procedure at an intermediate station, the customsoffice for this station shall act as the office of destination. This customsoffice shall stamp sheets 2 and 3 and the supplementary copy of sheet
3 forwarded by the railway company and endorse them with one of the
following indications:
— Cleared
— Dédouané
— Verzollt
— Sdoganato— Vrijgemaakt
— Toldbehandlet
—Εκτελωνισµένο
— Despachado de aduana
— Desalfandegado
— Tulliselvitetty
— Tullklarerat
— Propušt ěno
— Lõpetatud— Nomuitots
— Išleista1993R2454 — EN — 01.05.2004 — 007.001 — 145
▼M4
▼M21
▼A2
▼A2
— Vámkezelve
—M għoddija
— Odprawiony
— Ocarinjeno— Prepustené
This office shall return sheets 2 and 3, without delay, to the railway
company after having stamped them and retained the supplementary
copy of sheet 3.
4. The procedure referred to in paragraph 3 shall not apply to
products subject to exise (SIC! excise) duty as defined in Article 3 (1)
and Article 5 (1) of Council Directive 92/12/EEC (
1).
5. In the case referred to in paragraph 3 the competent customs
authorities for the office of destination may request a posteriori verifi-
cation of the endorsements made by the competent customs authorities
for the intermediate station on sheets 2 and 3.
Article 424
1. Where a transport operation starts and is to end outside the
customs territory of the Community, the customs offices which are to
act as office of departure and office of destination shall be thosereferred to in Articles 423 (1) and 422 (2) respectively.
2. No formalities need to be carried out at the offices of departure or
destination.
Article 425
Goods which are transported under Articles 423 (1) or 424 (1) shall be
considered as moving under the external Community transit procedureunless the Community status of the goods is established in accordancewith Articles 313 to 340.
B. Provisions relating to goods carried in large containers
Article 426
Where the Community transit procedure is applicable, formalities under
that procedure shall be simplified in accordance with Articles 427 to442 for goods carried by the railway companies in large containers
using transport undertakings as intermediaries, under cover of transfer
notes referred to as ‘TR transfer notes’. Such operations may includethe dispatch of consignments by transport undertakings using modesof transport other than rail, to the nearest suitable railway station tothe point of loading and from the nearest suitable railway station tothe point of unloading, and any transport by sea in the course of the
movement between those two stations.
Article 427
For the purpose of Articles 426 to 442:
1. ‘transport undertaking’ means an undertaking constituted by the
railway companies as a corporate entity of which they are members,such undertaking being set up for the purpose of carrying goods bymeans of large containers under cover of TR transfer notes;1993R2454 — EN — 01.05.2004 — 007.001 — 146
(1) OJ No L 76, 23. 3. 1992, p. 1.▼M4
▼B
▼M19
▼M12
▼B
▼B
2. ‘large container’ means a container ►M20 ◄that is:
— designed in such a way that it can be properly sealed where the
application of Article 435 requires this,
— of a size such that the area bounded by the four lower external
angles is not less than 7 m2.
3. ‘TR transfer note’ means the document which comprises the
contract of carriage by which the transport undertaking arranges for
one or more large containers to be carried from a consignor to a
consignee in international transport. The TR transfer note shall beara serial number in the top right-hand corner by which it can be iden-tified. This number shall be made up of eight digits preceded by theletters TR.
The TR transfer note shall consist of the following sheets, in numer-
ical order:
— 1: sheet for the head office of the transport undertaking,
— 2: sheet for the national representative of the transport under-
taking at the station of destination,
— 3A: sheet for customs,— 3B: sheet for the consignee,— 4: sheet for the head office of the transport undertaking,— 5: sheet for the national representative of the transport under-
taking at the station of departure,
— 6: sheet for the consignor.Each sheet of the TR transfer note, with the exception of sheet 3A,
shall have a green band approximately four centimetres wide along
its right-hand edge.
4. ‘List of large containers’, hereinafter referred to as ‘list’, means the
document attached to a TR transfer note, of which it forms an inte-gral part, which is intended to cover the consignment of severallarge containers from a single station of departure to a single stationof destination, at which stations the customs formalities are carried
out.
The list shall be produced in the same number of copies as the TR
transfer note to which it relates.
The number of lists shall be shown in the box at the top right-hand
corner of the TR transfer note reserved for that purpose.
In addition, the serial number of the appropriate TR transfer note
shall be entered in the top right-hand corner of each list.
5. ‘nearest suitable railway station’ means a railway station or terminal
nearest to the point of loading or unloading, which is equipped to
handle the large containers defined in point 2.
Article 428
TR transfer notes used by transport undertakings shall have the same
legal force as transit declarations.
Article 429
1. In each Member State the transport undertaking shall make avail-
able to the customs authorities for control purposes, through the
medium of its national representative or representatives, the records
held at its accounting office or offices or at those of its national repre-sentative or representatives.
2. At the request of the customs authorities, the transport under-
taking or its national representative or representatives shallcommunicate to them forthwith any documents, accounting records orinformation relating to carriage operations completed or underwaywhich those authorities consider they should see.1993R2454 — EN — 01.05.2004 — 007.001 — 147
▼M12
▼M19
▼B
▼B
3. Where, in accordance with Article 428, TR transfer notes are
treated as equivalent to ►M19 Community transit declarations ◄,
the transport undertaking or its national representatives or representa-
tives shall:
(a) inform the customs office of destination of any TR transfer note,
sheet 1 of which has been sent to it without a customs endorse-ment;
(b) inform the customs office of departure of any TR transfer note,
sheet 1 of which has not been returned to it and in respect of which
it has been unable to determine whether the consignment has been
correctly presented to the customs office of destination or has beenexported from the customs territory of the Community to a thirdcountry under Article 437.
Article 430
1. In the case of transport operations referred to in Article 426
accepted by the transport undertaking in a Member State, the railwaycompany of that Member State shall be the principal.
2. In the case of transport operations referred to in Article 426
accepted by the transport undertaking in a third country, the railwaycompany of the Member State through which the goods enter thecustoms territory of the Community shall be the principal.
Article 431
If customs formalities have to be carried out during carriage by means
other than rail to the station of departure or from the station of destina-tion, only one large container may be covered by each TR transfernote.
Article 432
The transport undertaking shall ensure that transport operations carried
out under the Community transit procedure are identified by labels
bearing a pictogram, a specimen of which is shown in Annex 58. The
labels shall be affixed to the TR transfer note and to the large containeror containers concerned.
The label referred to in the first paragraph may be replaced by a stamp
reproducing the pictogram shown in Annex 58 in green ink.
Article 433
Where a contract of carriage is modified so that:
— a transport operation which was to end outside the customs territory
of the Community ends within it,
— a transport operation which was to end within the customs territory
of the Community ends outside it,
the transport undertaking shall not perform the modified contract
without the prior agreement of the office of departure.
In all other cases, the transport undertaking may perform the modified
contract; it shall forthwith inform the office of departure of the modifi-cation made.
Article 434
1. Where a transport operation to which the Community transit
procedure applies starts and is to end within the customs territory ofthe Community, the TR transfer note shall be presented at the officeof departure.1993R2454 — EN — 01.05.2004 — 007.001 — 148
▼M12
▼B
▼M13
2. The office of departure shall clearly enter in the box reserved for
customs on sheets 1, 2, 3A and 3B of the TR transfer note:
(a) the symbol ‘T1’ where goods are moving under the external
Community transit procedure;
(b) the symbol ‘T2’, where goods, with the exception of those referred
to in►M19 Article 340c(1) ◄, are moving under the internal
Community transit procedure in accordance with Article 165 ofthe Code;
(c) the symbol ‘T2F’, where goods are moving under the internal
Community transit procedure in accordance with ►
M19 Article
340c(1) ◄.
The symbol ‘T2’ or ‘T2F’ shall be authenticated by the application of
the stamp of the office of departure.
3. he office of departure shall enter in the box reserved for customs
on sheets 1, 2, 3A and 3B of the TR transfer note separate referencesfor the container(s) depending on which type of goods they contain andthe symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate, wherever a TR transfer
note covers:
(a) containers carrying goods moving under the external Community
transit procedure; and
(b) containers carrying goods, with the exception of those referred to in
►
M19 Article 340c(1) ◄, moving under the internal Community
transit procedure in accordance with Article 165 of the Code;
(c) containers carrying goods moving under the internal Community
transit procedure in accordance with ►M19 Article 340c(1) ◄.
4. In cases covered by paragraph 3, where lists of large containers
are used, separate lists shall be made out for each category of containerand the serial number or numbers of the list or lists concerned shall be
entered in the box reserved for customs on sheets 1, 2, 3A and 3B of
the TR transfer note. The symbol ‘T1’, ‘T2’ or ‘T2F’, as appropriate tothe category of container used, shall be entered alongside the serialnumber(s) of the list(s).
5. All sheets of the TR transfer note shall be returned to the person
concerned.
6. The goods referred to in ►
M19 Article 340c(2) ◄shall be
placed under the internal Community transit procedure for the wholeof the journey in accordance with arrangements determined by each
Member State without presentation at the office of departure of the
TR transfer note in respect of the goods and without affixing the labelsreferred to in Article 432. However, this waiver shall not apply to theTR transfer note drawn up for goods covered by the provisions in►
M18 Article 843 ◄.
7. For the goods referred to in paragraph 2 the TR transfer note
must be produced at the office of destination where the goods aredeclared for release for free circulation or for another customs proce-dure.
No formalities need be carried out at the office of destination in respect
of the goods referred to in ►
M19 Article 340c(2) ◄.
8. For the purposes of the control referred to in Article 429, the
transport undertaking shall in the country of destination make all TR
transfer notes for the transport operations referred to in paragraph 6available to the customs authorities in accordance with any provisionsdefined by mutual agreement with those authorities.
9. When Community goods are transported by rail from a point in a
Member State to a point in another Member State through the territoryof a third country other than an EFTA country, the internal Communitytransit procedure shall apply. In this case the provisions of paragraphs6, 7 second subparagraph and 8 shall apply mutatis mutandis .1993R2454 — EN — 01.05.2004 — 007.001 — 149
▼B
▼B
Article 435
Identification of goods shall be ensured in accordance with
►M19 Article 357 ◄. However, the office of departure shall not
normally seal large containers where identification measures are taken
by the railway companies. If seals are affixed this shall be indicated in
the space reserved for customs use on sheets 3A and 3B of the TRtransfer note.
Article 436
1. In the cases referred to in the first subparagraph of Article 434 (7)
the transport undertaking shall deliver sheets 1, 2 and 3A of the TR
transfer note to the office of destination.
2. The office of destination shall forthwith endorse sheets 1 and 2
and return them to the transport undertaking and shall retain sheet 3A.
Article 437
1. Where a transport operation starts within the customs territory of
the Community and is to end outside it, Article 434 (1) to (5) and
Article 435 shall apply.
2. The customs office responsible for the frontier station through
which the goods leave the customs territory of the Community shall
act as the office of destination.
3. No formalities need be carried out at the office of destination.
Article 438
1. Where a transport operation starts outside the customs territory of
the Community and is to end within it, the customs office responsiblefor the frontier station through which the goods enter the Community
shall act as the office of departure. No formalities need be carried out
at the office of departure.
2. The customs office to which the goods are presented shall act as
the office of destination.
The formalities laid down in Article 436 shall be carried out at the
office of destination.
3. Where the goods are released for free circulation or placed under
another customs procedure at an intermediate station, the customsoffice for this station shall act as the office of destination. This customsoffice shall stamp sheets 1, 2 and 3A of the TR transfer note presentedby the transport undertaking and endorse them with at least one of the
following indications:
— Despachado de aduana,
— Toldbehandlet,
— Verzollt,—Εκτελωνισµενο ,
— Cleared,
— Dédouané,
— Sdoganato,
— Vrijgemaakt,— Desalfandegado,
— Tulliselvitetty,
— Tullklarerat,
— Propušt ěno,
— Lõpetatud,— Nomuitots,
— Išleista,
— Vámkezelve,
—M għoddija,1993R2454 — EN — 01.05.2004 — 007.001 — 150
▼M6
▼A2
▼A2
— Odprawiony,
— Ocarinjeno,— Prepustené.
This office shall return sheets 1 and 2, without delay, to the transport
undertaking after having stamped them and retain sheet 3A.
4. The provisions of Article 423 (4) and (5) shall apply mutatis
mutandis .
Article 439
1. Where a transport operation starts and is to end outside the
customs territory of the Community, the customs offices which are to
act as the office of departure and the office of destination shall be thosereferred to in Article 438 (1) and Article 437 (2) respectively.
2. No formalities need be carried out at the offices of departure or
destination.
Article 440
Goods which are transported under Articles 438 (1) or 439 (1) shall be
considered as moving under the external Community transit procedureunless the Community status of the goods is established in accordancewith the provisions of Articles 313 to 340.
C. Other provisions
Article 441
1.►
M19 Articles 350 and 385 ◄shall apply to any loading lists
which accompany the consignment note CIM or the TR transfer note.The number of such lists shall be shown in the box reserved for parti-
culars of accompanying documents on the consignment note CIM or
TR transfer note as the case may be.
In addition, the loading list shall include the wagon number to which
the consignment note CIM refers or, where appropriate, the containernumber of the container containing the goods.
2. In the case of transport operations beginning within the customs
territory of the Community comprising both goods moving under theexternal Community transit procedure and goods moving under theinternal Community transit procedure, separate loading lists shall bemade out; in the case of goods carried in large containers under coverof TR transfer notes, such separate lists shall be made out for each
large container which contains both categories of goods.
The serial numbers of the loading lists relating to each of the two cate-
gories of goods shall be entered in the box reserved for the descriptionof goods on the consignment note CIM or TR transfer note, as the casemay be.
3. In the cases referred to in paragraphs 1 and 2 and for the purposes
of the procedures provided for in Articles 413 to 442, the loading listsaccompanying the consignment note CIM or the TR transfer note shallform an integral part thereof and shall have the same legal effects.
The original of such loading lists shall be stamped by the station of
dispatch.1993R2454 — EN — 01.05.2004 — 007.001 — 151
▼M6
▼B
▼M19
▼B
▼M19
D. Scope of the normal procedures and the simplified procedures
Article 442
1. Where the Community transit procedure is applicable, the provi-
sions of Articles 412 to 441 shall not preclude the use of theprocedures laid down ►
M19 in Articles 344 to 362, 367 to 371 and
385◄, and the provisions of Articles 415 and 417 or 429 and 432
shall nevertheless apply.
2. In the cases referred to in paragraph 1, a reference to the Commu-
nity transit document(s) used shall be clearly entered in the boxreserved for particulars of accompanying documents at the time whenthe consignment note CIM or TR transfer note is made out. The refer-ence shall include the type of document, office of issue, date and
registration number of each document used.
In addition, sheet 2 of the consignment note CIM or sheets 1 and 2 of
the TR transfer note shall be authenticated by the railway company
responsible for the last railway station involved in the Community
transit operation. This company shall authenticate the document afterascertaining that transport of the goods is covered by the Communitytransit document or documents referred to.
3. Where a Community transit operation is carried out under cover
of a TR transfer note in accordance with Articles 426 to 440, theconsignment note CIM used for the operation shall be excluded fromthe scope of paragraphs 1 and 2 and of Articles 413 to 425. Theconsignment note CIM shall bear a clear reference to the TR transfernote in the box reserved for particulars of accompanying documents.
That reference shall include the words ‘TR transfer note’ followed by
the serial number.
Article 442a
1. Where production of the Community transit declaration at the
office of departure is not required in respect of goods which are to be
dispatched under cover of a CIM consignment note or a TR transfer
note in accordance with Articles 413 to 442, the customs authoritiesshall take the necessary measures to ensure that copies No 1, No 2and No 3 of the CIM consignment note, or copies No 1, No 2, No 3Aand No 3B of the TR transfer note bear the ‘T1’, ‘T2’ or ‘T2F’ symbol,as the case may be.
2. Where goods carried in accordance with Articles 413 to 442 are
intended for an authorised consignee, the customs authorities mayprovide that, by way of derogation from Article 406(2) and Article
408(1)(b), copies No 2 and No 3 of the CIM consignment note, or
copies No 1, No 2 and No 3A of the TR transfer note are to be deliv-ered direct by the railway company or by the transport undertaking tothe office of destination.
Subsection 9
Simplified procedures for transport by air
Article 444
1. An airline may be authorised to use the goods manifest as a
transit declaration where it corresponds in substance to the specimen
in Appendix 3 of Annex 9 to the Convention on International Civil
Aviation (simplified procedure — level 1).
For Community transit operations, the authorisation shall indicate the
form of the manifest and the airports of departure and destination.1993R2454 — EN — 01.05.2004 — 007.001 — 152
▼B
▼M19
▼M19
The airline shall send the customs authorities of each of the airports
concerned an authenticated copy of the authorisation.
2. Where a transport operation involves goods which must be placed
under the external Community transit procedure and goods which mustbe placed under the internal Community transit procedure provided forin Article 340c(1), those goods shall be listed on separate manifests.
3. Each manifest shall bear an endorsement dated and signed by the
airline, identifying it:
— by the ‘T1’ symbol where the goods are placed under the external
Community transit procedure; or
— by the ‘T2F’ symbol where the goods are placed under the internal
Community transit procedure, provided for in Article 340c(1).
4. The manifest shall also include the following information:
(a) the name of the airline transporting the goods;
(b) the flight number;
(c) the date of the flight;
(d) the name of the airport of loading (airport of departure) and
unloading (airport of destination).
It shall also indicate, for each consignment:
(a) the number of the air waybill;
(b) the number of packages;
(c) the normal trade description of the goods including all the details
necessary for their identification;
(d) the gross mass.
Where goods are grouped, their description shall be replaced, where
appropriate, by the entry ‘Consolidation’, which may be abbreviated.In such cases the air waybills for consignments on the manifest shallinclude the normal trade description of the goods including all thedetails necessary for their identification.
5. At least two copies of the manifest shall be presented to the
customs authorities at the airport of departure, which shall retain onecopy.
6. A copy of the manifest shall be presented to the customs authori-
ties at the airport of destination.
7. Once a month, after authenticating the list, the customs authorities
at each airport of destination shall transmit to the customs authorities ateach airport of departure a list drawn up by the airlines of the manifestswhich were presented to them during the previous month.
The description of each manifest in that list shall include the following
information:
(a) the reference number of the manifest;
(b) the symbol identifying the manifest as a transit declaration in
accordance with paragraph 3;
(c) the name (which may be abbreviated) of the airline which carried
the goods;
(d) the flight number; and
(e) the date of the flight.
The authorisation may also provide for the airlines themselves to
transmit the information referred to in the first subparagraph.
In the event of irregularities being found in connection with the infor-
mation on the manifests appearing on the said list, the customs
authorities of the airport of destination shall inform the customs autho-rities of the airport of departure and the authority which granted theauthorisation, referring in particular to the air waybills for the goodsin question.1993R2454 — EN — 01.05.2004 — 007.001 — 153
▼M19
Article 445
1. An airline may be authorised to use a manifest transmitted by
data exchange systems as a transit declaration if it operates a signifi-cant number of flights between the Member States (simplified
procedure — level 2).
By way of derogation from Article 373(1)(a), airlines need not be
established in the Community if they have a regional office there.
2. On receipt of an application for authorisation, the customs autho-
rities shall notify the other Member States in whose territories theairports of departure and destination linked by electronic data inter-change systems are situated.
Provided no objection is received within 60 days of the date of notifi-
cation, the customs authorities shall issue the authorisation.
This authorisation shall be valid in all the Member States concerned
and shall apply only to Community transit operations between theairports to which it refers.
3. For the purposes of the simplification, the manifest drawn up at
the airport of departure shall be transmitted to the airport of destination
by electronic data interchange system.
The airline shall enter against the relevant items in the manifest:
(a) the ‘T1’ symbol where the goods are placed under the external
Community transit procedure;
(b) the ‘TF’ symbol where the goods are placed under the internal
Community transit procedure provided for in Article 340c(1);
(c) the letters ‘TD’ for goods already placed under a transit procedure,
or carried under the inward processing, customs warehouse or
temporary admission procedure. In such cases, the airline shallalso enter the letters ‘TD’ in the corresponding airway bill as wellas a reference for the procedure used, the reference number anddate of the transit declaration or transfer document and the nameof the issuing office;
(d) the letter ‘C’ (equivalent to ‘T2L’) for goods whose Community
status may be demonstrated;
(e) the letter ‘X’ for Community goods to be exported and which are
not placed under a transit procedure.
The manifest must also include the information provided for in Article
444(4).
4. The Community transit procedure shall be deemed to be
►
C7 ended◄ when the manifest transmitted by electronic data
exchange system is available to the customs authorities of the airportof destination and the goods have been presented to them.
The records kept by the airline shall contain at least the information
referred to in the second subparagraph of paragraph 3.
If necessary, the customs authorities at the airport of destination shall
transmit to the customs authorities at the airport of departure, for veri-fication, the relevant details of manifests received by electronic datainterchange system.
5. Without prejudice to the provisions of Articles 365 and 366, Arti-
cles 450a to 450d and Title VII of the Code:
(a) the airline shall notify the customs authorities of all offences and
irregularities;
(b) the customs authorities at the airport of destination shall notify the
customs authorities at the airport of departure and the authoritywhich issued the authorisation of all offences and irregularities atthe earliest opportunity.1993R2454 — EN — 01.05.2004 — 007.001 — 154
▼M19
Subsection 10
Simplified procedures for maritime transport
Article 446
Where Articles 447 and 448 apply, it shall not be necessary to furnish a
guarantee.
Article 447
1. Shipping companies may be authorised to use the goods manifest
as a transit declaration (simplified procedure — level 1).
For Community transit operations, the authorisation shall indicate the
form of the manifest and the ports of departure and destination. Theshipping company shall send the customs authorities of each of theports concerned an authenticated copy of the authorisation.
2. Where a transport operation involves goods which must be placed
under the external Community transit procedure and goods which mustbe placed under the internal Community transit procedure in accor-dance with Article 340c(1), those goods shall be listed on separate
manifests.
3. Each manifest shall bear an endorsement dated and signed by the
shipping company, identifying it:
(a) by the ‘T1’ symbol where the goods are placed under the external
Community transit procedure; or
(b) by the ‘T2F’ symbol where the goods are placed under the internal
Community transit procedure in accordance with Article 340c(1).
4. The manifest shall also contain the following information:
(a) the name and full address of the shipping company carrying the
goods;
(b) the identity of the vessel;
(c) the place of loading;
(d) the place of unloading.
It shall also indicate, for each consignment:
(a) the reference for the bill of lading;
(b) the number, kind, markings and identification numbers of the
packages;
(c) the normal trade description of the goods including all the details
necessary for their identification;
(d) the gross mass in kilograms;
(e) where appropriate, the identifying numbers of containers.
5. At least two copies of the manifest must be presented to the
customs authorities at the port of departure, which shall keep one copy.
6. A copy of the manifest shall be presented to the customs authori-
ties at the port of destination.
7. Once a month, after authenticating the list, the customs authorities
at each port of destination shall transmit to the customs authorities ateach port of departure a list drawn up by the shipping companies ofthe manifests which were presented to them during the previous month.
The description of each manifest in that list shall include the following
information:
(a) the reference number of the manifest;
(b) the symbol identifying the manifest as a transit declaration in
accordance with paragraph 3;
(c) the name (which may be abbreviated) of the shipping company
which carried the goods;1993R2454 — EN — 01.05.2004 — 007.001 — 155
▼M19
(d) the date of the maritime transport operation.
The authorisation may also provide for the shipping companies them-
selves to transmit the information referred to in the first subparagraph.
In the event of irregularities being found in connection with the infor-
mation on the manifests appearing on the said list, the customsauthorities of the port of destination shall inform the customs authori-ties of the port of departure and the authority which granted the
authorisation, referring in particular to the bills of lading for the goods
in question.
Article 448
1. A shipping company may be authorised to use a single manifest
as a transit declaration if it operates a significant number of regular
voyages between the Member States (simplified procedure — level 2).
By way of derogation from Article 373(1)(a), shipping companies need
not be established in the Community if they have a regional officethere.
2. On receipt of an application for authorisation, the customs autho-
rities shall notify the other Member States in whose territories the portsof departure and destination are situated.
Provided no objection is received within sixty days of the date of noti-
fication, the customs authorities shall issue the authorisation.
This authorisation shall be valid in all the Member States concerned
and shall apply only to Community transit operations between the portsto which it refers.
3. For the purposes of the simplification, the shipping company may
use a single manifest for all goods carried; where it does so, it shall
enter against the relevant items in the manifest:
(a) the ‘T1’ symbol where the goods are placed under the external
Community transit procedure;
(b) the ‘TF’ symbol where the goods are placed under the internal
Community transit procedure in accordance with Article 340c(1);
(c) the letters ‘TD’ for goods already placed under a transit procedure,
or carried under the inward processing, customs warehouse ortemporary admission procedure. In such cases, the shippingcompany shall also enter the letters ‘TD’ in the corresponding bill
of lading or other appropriate commercial document as well as a
reference for the procedure used, the reference number and date ofthe transit declaration or transfer document and the name of theissuing office;
(d) the letter ‘C’ (equivalent to ‘T2L’) for goods whose Community
status may be demonstrated;
(e) the letter ‘X’ for Community goods to be exported and which are
not placed under a transit procedure.
The manifest must also include the information provided for in Article
447(4).
4. The Community transit procedure shall be deemed to be
concluded when the manifest and the goods are presented to thecustoms authorities at the port of destination.
The records kept by the shipping company in accordance with Article
373(2)(b) shall contain at least the information referred to in the first
subparagraph of paragraph 3.
Where necessary, the customs authorities at the port of destination shall
transmit the relevant details of manifests to the customs authorities atthe port of departure for verification.1993R2454 — EN — 01.05.2004 — 007.001 — 156
▼M19
5. Without prejudice to the provisions of Articles 365 and 366, Arti-
cles 450a to 450d and Title VII of the Code, the following notificationsshall be made:
(a) the shipping company shall notify all offences and irregularities to
the customs authorities;
(b) the customs authorities at the port of destination shall notify the
customs authorities at the port of departure and the authority whichissued the authorisation of all offences and irregularities at the
earliest opportunity.
Subsection 11
Simplified procedure for transport by pipeline
Article 450
1. Where the Community transit procedure applies, the formalities
relating to the procedure shall be adapted in accordance with para-graphs 2 to 6 for goods transported by pipeline.
2. Goods transported by pipeline shall be deemed to be placed under
the Community transit procedure:
— on entry into the customs territory of the Community for those
goods which enter that territory by pipeline,
— on placing into the pipeline system for those goods which are
already within the customs territory of the Community.
Where necessary, the Community status of the goods shall be estab-
lished in accordance with Articles 313 to 340.
3. For the goods referred to in paragraph 2, the operator of the pipe-
line established in the Member State through the territory of which thegoods enter the customs territory of the Community or the operator ofthe pipeline in the Member State in which the movement starts shall be
the principal.
4. For the purposes of Article 96 (2) of the Code, the operator of a
pipeline established in a Member State through the territory of whichthe goods are transported by pipeline shall be regarded as the carrier.
5. The Community transit operation shall be deemed to end when
the goods transported by pipeline arrive at the consignee's plant or areaccepted into the distribution network of a consignee, and are enteredin his records.
6. The undertakings involved in carriage of the goods shall keep
records and make them available to the customs authorities for the
purpose of any controls considered necessary in connection with theCommunity transit operations referred to in paragraphs 2 to 4.
Section 4
Customs debt and recovery
Article 450a
The time limit referred to in the third indent of Article 215(1) of the
Code shall be 10 months from acceptance of the transit declaration.
Article 450b
1. Where, following initiation of recovery proceedings for other
charges, the customs authorities determined in accordance with Article215 of the Code (hereinafter referred to as ‘the requesting authorities’)obtain evidence by whatever means regarding the place where theevents giving rise to the customs debt occurred, those authorities shall1993R2454 — EN — 01.05.2004 — 007.001 — 157
▼M13
▼M19
▼B
▼M19
▼M19
immediately send all the necessary documents, including an authenti-
cated copy of the evidence, to the authorities competent for that place(hereinafter referred to as ‘the requested authorities’).
The requested authorities shall acknowledge receipt of the communica-
tion and indicate whether they are responsible for recovery. If no
response is received within three months, the requesting authorities
shall immediately resume the recovery proceedings they initiated.
2. Where the requested authorities are competent, they shall initiate
new proceedings for recovery of other charges, where appropriate afterthe three months period referred to in paragraph 1, second subpara-graph, and on condition that the requesting authorities areimmediately informed.
Any uncompleted proceedings for recovery of other charges initiated
by the requesting authorities shall be suspended as soon as therequested authorities inform them that they have decided to take action
for recovery.
As soon as the requested authorities provide proof that they have
recovered the sums in question, the requesting authorities shall repay
any other charges already collected or cancel the recovery proceedings.
Article 450c
1. Where the procedure has not been discharged, the customs autho-
rities of the Member State of departure shall, within 12 months of thedate of acceptance of the transit declaration, notify the guarantor thatthe procedure has not been discharged.
1a. Where the procedure has not been discharged, the customs
authorities, determined in accordance with Article 215 of the Code,shall, within three years of the date of acceptance of the transit declara-
tion, notify the guarantor that he is or might be required to pay the debt
for which he is liable in respect of the Community transit operation inquestion; the notification shall state the number and date of the declara-tion, the name of the office of departure, the name of the principal andthe amount involved.
2. The guarantor shall be released from his obligations if either of
the notifications provided for in paragraphs 1 and 1a have not beenissued to him before the expiry of the time limit.
3. Where either of the notifications has been issued, the guarantor
shall be informed of the recovery of the debt or the discharge of theprocedure.
Article 450d
The Member States shall assist each other in determining the authori-
ties competent for recovery.
Those authorities shall inform the office of departure and the office of
guarantee of all cases in which a customs debt was incurred in connec-tion with Community transit declarations accepted by the office ofdeparture, and of the action taken against the debtor to recover thesums concerned.1993R2454 — EN — 01.05.2004 — 007.001 — 158
▼M21
▼M19
▼B
CHAPTER 9
Transport under the TIR or ATA procedure
Section 1
Common Provisions
Article 451
1. Where goods are transported from one point in the customs terri-
tory of the Community to another under the procedure for the
international transport of goods under cover of TIR carnets (TIRConvention) or under cover of ATA carnets (ATA Convention), thecustoms territory of the Community shall, for the purposes of the rulesgoverning the use of the TIR or ATA carnets for such transport, be
considered to form a single territory.
2. For the purposes of using ATA carnets as transit documents,
‘transit’ shall mean the transport of goods from a customs office situ-
ated in the customs territory of the Community to another customs
office situated within the same territory.
Article 452
Where, in the course of transport from one point in the customs terri-
tory of the Community to another, goods pass through the territory of athird country, the controls and formalities associated with the TIR or
ATA procedure shall be carried out at the points where the goods
temporarily leave the customs territory of the Community and wherethey re-enter that territory.
Article 453
1. Goods transported under cover of TIR or ATA carnets within the
customs territory of the Community shall be deemed to be non-
Community goods, unless their Community status is duly established.
2. The Community status of the goods referred to in paragraph 1
shall be determined in accordance with ►
M22 Articles 314b to
324f◄, or, where appropriate, with Articles 325 to 334 within the
limits laid down in Article 326.
Section 2
The TIR procedure
Article 454
The provisions of this section apply to the transport of goods under
cover of TIR carnets where import duties or other charges within theCommunity are involved.
Article 455
1. The customs authorities of the Member State of destination or
exit shall return the appropriate part of Voucher No 2 of the TIR carnetto the customs authorities of the Member State of entry or departurewithout delay and at most within one month of the date when the TIR
operation was terminated.
2. If the appropriate part of Voucher No 2 of the TIR carnet is not
returned to the customs authorities of the Member State of entry ordeparture within two months of the date of acceptance of the TIRcarnet, those authorities shall inform the guaranteeing association1993R2454 — EN — 01.05.2004 — 007.001 — 159
▼M22
▼B
▼M22
▼B
▼M7
▼M22
▼M22
concerned, without prejudice to the notification to be made in accor-
dance with Article 11(1) of the TIR Convention.
They shall also inform the holder of the TIR carnet, and shall invite
both the latter and the guaranteeing association concerned to furnishproof that the TIR operation has been terminated.
3. The proof referred to in the second subparagraph of paragraph 2
may be furnished to the satisfaction of the customs authorities in the
form of a document certified by the customs authorities of the MemberState of destination or exit identifying the goods and establishing thatthey have been presented at the customs office of destination or exit.
4. The TIR operation shall also be considered as having been termi-
nated where the holder of the TIR carnet/guaranteeing associationconcerned presents, to the satisfaction of the customs authorities, acustoms document issued in a third country entering the goods for acustoms-approved treatment or use, or a copy or photocopy thereof,
identifying the goods. Copies or photocopies must be certified as being
true copies by the body which certified the original documents, by theauthorities of the third countries concerned or by the authorities of oneof the Member States.
Article 455a
1. Where the customs authorities of the Member State of entry or
departure have not received proof within four months of the date ofthe acceptance of the TIR carnet that the TIR operation has been termi-nated, they shall initiate the enquiry procedure immediately in order toobtain the information needed to discharge the TIR operation or, where
this is not possible, to establish whether a customs debt has been
incurred, identify the debtor and determine the customs authoritiesresponsible for entry in the accounts.
If the customs authorities receive information earlier that the TIR
operation has not been terminated, or suspect that to be the case, they
shall initiate the enquiry procedure forthwith.
2. The enquiry procedure shall also be initiated if it transpires subse-
quently that proof of the termination of the TIR operation was falsifiedand the enquiry procedure is necessary to achieve the objectives of
paragraph 1.
3. To initiate the enquiry procedure, the customs authorities of the
Member State of entry or departure shall send the customs authoritiesof the Member State of destination or exit a request together with all
the necessary information.
4. The customs authorities of the Member State of destination or
exit shall respond without delay.
5. Where an enquiry establishes that the TIR operation was termi-
nated correctly, the customs authorities of the Member State of entryor departure shall immediately inform the guaranteeing associationand the holder of the TIR carnet and, where appropriate, any customsauthorities that may have initiated a recovery procedure in accordance
with Articles 217 to 232 of the Code.
Article 456
1. When an offence or irregularity under the TIR Convention gives
rise to a customs debt in the Community, the provisions of this section
shall apply mutatis mutandis to the other charges mentioned in Article
91(1)(a) of the Code.
2. Articles 450a, 450b and 450d shall apply mutatis mutandis to the
recovery procedure relating to the use of the TIR carnet.1993R2454 — EN — 01.05.2004 — 007.001 — 160
▼M22
Article 457
1. For the purposes of Article 8(4) of the TIR Convention, when a
TIR operation is carried out on the customs territory of the Commu-nity, any guaranteeing association established in the Community maybecome liable for the payment of the secured amount of the customsdebt relating to the goods concerned in the TIR operation up to a limitper TIR carnet of EUR 60 000 or the national currency equivalent
thereof.
2. The guaranteeing association established in the Member State
competent for recovery under Article 215 of the Code shall be liablefor payment of the secured amount of the customs debt.
3. A valid notification of non-discharge of a TIR operation made by
the customs authorities of one Member State, identified as competentfor recovery under the third indent of Article 215(1) of the Code, tothe guaranteeing association authorised by those authorities shall alsobe valid where the customs authorities of another Member State, iden-
tified as competent under the first or second indent of Article 215(1) of
the Code, later proceed with recovery from the guaranteeing associa-tion authorised by those latter authorities.
Article 457a
Where customs authorities of a Member State decide to exclude a
person from the TIR procedure under the provisions of Article 38 of
the TIR Convention, this decision shall apply throughout the customs
territory of the Community.
To that end, the Member State shall communicate its decision, together
with the date of application, to the other Member States and the
Commission.
This decision shall apply to all TIR carnets presented to a customs
office for acceptance.
Article 457b
1. Where a TIR operation concerns the same goods as those covered
►
M19 by Annex 44c ◄or where the customs authorities consider it
necessary, the office of departure/office of entry may prescribe an itin-
erary for the consignment. The itinerary shall be changed, onapplication by the holder of the TIR carnet, only by the customs autho-rities of the Member State in which the consignment is located in thecourse of its prescribed movement. The customs authorities shall record
the relevant details on the TIR carnet and inform the customs authori-
ties of the office of departure/office of entry without delay.
Member States shall take the necessary measures to deal with any
offence or irregularity and to impose effective penalties.
2. In the case of force majeure the carrier may diverge from the
prescribed itinerary. The consignment and the TIR carnet shall bepresented without delay to the nearest customs authorities of theMember State in which the consignment is located. The customs autho-rities shall inform the office of departure/office of entry without delay
and record the relevant details on the TIR carnet.
Section 3
The ATA procedure
Article 457c
1. This Article shall apply without prejudice to the specific provi-
sions of the ATA Convention concerning the liability of theguaranteeing associations when an ATA carnet is being used.1993R2454 — EN — 01.05.2004 — 007.001 — 161
▼M7
▼M10
▼B
▼M22
▼M22
2. Where it is found that, in the course of or in connection with a
transit operation carried out under cover of an ATA carnet, an offenceor irregularity has been committed in a particular Member State, the
recovery of duties and other charges which may be payable shall be
effected by that Member State in accordance with Community ornational provisions, without prejudice to the institution of criminalproceedings.
3. Where it is not possible to determine in which territory the
offence or irregularity was committed, such offence or irregularity shall
be deemed to have been committed in the Member State where it was
detected unless, within the period referred to in Article 457d(2), proofof the regularity of the operation or of the place where the offence orirregularity was actually committed is furnished to the satisfaction ofthe customs authorities.
Where no such proof is furnished and the said offence or irregularity is
thus deemed to have been committed in the Member State in which it
was detected, the duties and other charges relating to the goods
concerned shall be levied by that Member State in accordance withCommunity or national provisions.
If the Member State where the said offence or irregularity was actually
committed is subsequently determined, the duties and other charges(apart from those levied, pursuant to the second subparagraph, as ownresources of the Community) to which the goods are liable in that
Member State shall be returned to it by the Member State which had
originally recovered them. In that case, any overpayment shall berepaid to the person who had originally paid the charges.
Where the amount of the duties and other charges originally levied and
returned by the Member State which had recovered them is smallerthan that of the duties and other charges due in the Member Statewhere the offence or irregularity was actually committed, that Member
State shall levy the difference in accordance with Community or
national provisions.
The customs administrations of the Member States shall take the neces-
sary measures to deal with any offence or irregularity and to imposeeffective penalties.
Article 457d
1. Where an offence or irregularity is found to have been committed
in the course of or in connection with a transit operation carried outunder cover of an ATA carnet, the customs authorities shall notify theholder of the ATA carnet and the guaranteeing association within the
period prescribed in Article 6(4) of the ATA Convention.
2. Proof of the regularity of the operation carried out under cover of
an ATA carnet within the meaning of the first subparagraph of Article457c(3) shall be furnished within the period prescribed in Article 7(1)and (2) of the ATA Convention.
3. The proof referred to in paragraph 2 shall be furnished to the
satisfaction of the customs authorities using one of the followingmethods:
(a) by production of a customs or commercial document certified by
the customs authorities establishing that the goods in question
have been presented at the office of destination;
(b) by the production of a customs document showing entry for a
customs procedure in a third country, or a copy or photocopythereof, certified as a true copy either by the body which endorsed
the original document, or by the authorities of the third country
concerned, or by the authorities of one of the Member States;
(c) by the evidence referred to in Article 8 of the ATA Convention.
The documents referred to in points (a) and (b) of the first subpara-
graph shall include information enabling the goods in question to beidentified.1993R2454 — EN — 01.05.2004 — 007.001 — 162
▼B
Article 458
1. The customs authorities shall designate a coordinating office in
each Member State for any action concerning infringements or irregu-
larities relating to ATA carnets.
Those authorities shall inform the Commission of the designation of
the coordinating offices together with their full address. A list of theoffices shall be published in the Official Journal of the European
Communities , C series.
2. For the purposes of determining the Member State responsible for
levying the duties and other charges due, the Member State in which anoffence or irregularity committed during a transit operation carried outunder cover of an ATA carnet is detected within the meaning of the
second subparagraph of ►
M22 Article 457c(3) ◄ shall be the
Member State where the goods were found or, if they have not beenfound, the Member State whose coordinating office holds the mostrecent voucher from the carnet.
Article 459
1. Where the customs authorities of a Member State establish that a
customs debt has been incurred, a claim shall be sent to the guaran-teeing association with which that Member State is linked as soon aspossible. Where the incurrence of the debt is due to the fact that thegoods covered by the ATA carnet have not been re-exported or havenot been assigned a customs-approved treatment or use within the
periods laid down by the ATA Convention, this claim shall be sent at
the earliest three months after the date of expiry of the carnet.
2. The coordinating office making the claim shall at the same time,
as far as possible, send to the coordinating office in the jurisdiction ofwhich the office of temporary admission is situated, an information
memo drawn up in accordance with the model shown in Annex 59.
The information memo shall be accompanied by a copy of the
undischarged voucher, if the coordinating office has it in its possession.The information memo may also by used whenever this is deemednecessary.
Article 460
1. The amount of duties and taxes arising from the claim referred to
in Article 459 shall be calculated by means of the model taxation formset out in Annex 60 completed in accordance with the instructionsattached to it.
The taxation form may be sent later than the claim, though not more
than three months from the claim and in any event not more than sixmonths from the date on which the customs authorities initiate therecovery proceedings.
2. In accordance with Article 461 and as provided therein, the
sending of this form to a guaranteeing association by the customs
administration with which that association is connected shall notrelease the other guaranteeing associations in the Community from anobligation to pay duties and other charges if it is found that the offenceor irregularity was committed in a Member State other than the one inwhich the proceedings were initiated.
3. The taxation form shall be completed in duplicate or triplicate, as
necessary. The first copy shall be for the guaranteeing associationconnected with the customs authority of the Member State in whichthe claim is made. The second copy shall be retained by the issuingcoordinating office. Where necessary the issuing coordinating office
shall send the third copy to the coordinating office in whose jurisdica-
tion (SIC! jurisdiction) the office of temporary admission is situated.
Article 461
1. Where it is established that the offence or irregularity was
committed in a Member State other than the one in which the proceed-1993R2454 — EN — 01.05.2004 — 007.001 — 163
▼B
ings were initiated, the coordinating office of the first Member State
shall close the file as far as it is concerned.
2. For the purposes of closure it shall send to the coordinating office
of the second Member State the contents of the file in its possession
and if necessary shall refund to the guaranteeing association withwhich it is connected any sums which that association may have depos-ited or provisionally paid.
However, the file shall be closed only if the coordinating office of the
first Member State receives a discharge from the coordinating office of
the second Member State indicating that claim proceedings have beeninitiated in the latter Member State, in accordance with the rules of theATA Convention. This discharge shall be drawn up in accordance withthe model in Annex 61.
3. The coordinating office of the Member State where the offence or
irregularity was committed shall take over the recovery proceedings
and where necessary collect from the guaranteeing association withwhich it is connected the amount of duties and other charges due atthe rates in force in the Member State where this office is situated.
4. The proceedings must be transferred within a period of one year
counting from the expiry of the carnet on condition that payment has
not become definitive pursuant to Article 7 (2) or (3) of the ATA
Convention. Should this time limit be exceeded the third and fourthparagraphs of ►
M22 Article 457c(3) ◄shall apply.
CHAPTER 10
Transport under the form 302 procedure
Article 462
1. Where, in accordance with Articles 91 (2) (e) and 163 (2) (e) of
the Code, goods are transported from one point in the customs territory
of the Community to another under cover of form 302 establishedunder the Convention between the Parties to the North Atlantic Treatyon the Status of their Forces, signed in London on 19 June 1951, thecustoms territory of the Community shall be considered, for thepurposes of the rules governing the use of the said form for such trans-
port, to form a single territory.
2. Where, in the course of a transport operation referred to in para-
graph 1, goods pass through the territory of a third country, the controlsand formalities associated with form 302 shall be carried out at thepoints where the goods temporarily leave the customs territory of theCommunity and where they re-enter that territory.
3. Where it is found that, in the course of or in connection with a
transport operation carried out under cover of form 302, an offence orirregularity has been committed in a particular Member State, therecovery of duties and other charges which may be payable shall beeffected by that Member State in accordance with Community or
national provisions, without prejudice to the institution of criminal
proceedings.
4.►
M22 Article 457c(3) ◄shall apply mutatis mutandis .
Chapter 10a
Procedure for postal consignments
Article 462a
1. Where under Article 91(2)(f) of the Code, non-Community goods
are carried from one point to another in the customs territory of theCommunity by post (including parcel post), the customs authorities ofthe Member State of dispatch shall be required to affix on the packa-ging and accompanying documents a label of the type shown in Annex42, or have a label of this type so affixed.1993R2454 — EN — 01.05.2004 — 007.001 — 164
▼M19
▼M19
2. Where Community goods are carried by post (including parcel
post) to or from a part of the customs territory of the Communitywhere Directive 77/388/EEC does not apply, the customs authorities
of the Member State of dispatch shall be required to affix on the packa-
ging and accompanying documents a label of the type shown in Annex42b, or have a label of this type so affixed.
TITLE III
CUSTOMS PROCEDURES WITH ECONOMIC IMPACT
CHAPTER 1
Basic provisions common to more than one of the arrangements
Section 1
Definitions
Article 496
For the purposes of this Title:
(a) ‘arrangements’ means a customs procedure with economic
impact;
(b) ‘authorisation’ means permission by the customs authorities to
use arrangements;
(c) ‘single authorisation’ means an authorisation involving different
customs administrations covering entry for and/or discharge of
the arrangements, storage, successive processing operations or
uses;
(d) ‘holder’ means the holder of an authorisation;(e) ‘supervising office’ means the customs office indicated in the
authorisation as empowered to supervise the arrangements;
(f) ‘office of entry’ means the customs office or offices indicated in
the authorisation as empowered to accept declarations enteringgoods for the arrangements;
(g) ‘office of discharge’ means the customs office or offices indi-
cated in the authorisation as empowered to accept declarationsassigning goods, following entry for the arrangements, to a new
permitted customs-approved treatment or use, or, in the case of
outward processing, the declaration for free circulation;
(h) ‘triangular traffic’ means the traffic where the office of discharge
is not the same as the office of entry;
(i) ‘accounts’ means the holder's commercial, tax or other
accounting material, or such data held on their behalf;
(j) ‘records’ means the data containing all the necessary information
and technical details on whatever medium, enabling the customsauthorities to supervise and control the arrangements, in parti-cular as regards the flow and changing status of the goods; inthe customs warehousing arrangements records are called stock
records;
(k) ‘main compensating products’ means compensating products for
the production of which the arrangements were authorised;
(l) ‘secondary compensating products’ means compensating products
which are a necessary by-product of the processing operation
other than the main compensating products specified in the
authorisation;
(m) ‘period for discharge’ means the time by which the goods or
products must have been assigned a new permitted customs-approved treatment or use including, as the case may be, in orderto claim repayment of import duties after inward processing1993R2454 — EN — 01.05.2004 — 007.001 — 165
▼M18
▼M20
▼M20
(drawback system), or in order to obtain total or partial relief
from import duties upon release for free circulation after outwardprocessing.
Section 2
Application for authorisation
Article 497
1. Application for authorisation shall be made in writing using the
model set out in Annex 67.
2. The customs authorities may permit renewal or modification of an
authorisation to be applied for by simple written request.
3. In the following cases, the application for authorisation may be
made by means of a customs declaration in writing or by means of 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 the exception
of applications involving equivalent goods;
(b) for processing under customs control, where in accordance with
Article 552(1), first subparagraph, the economic conditions 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 systemwithout 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, wherethe existing authorisation does not cover such a system and thecustoms authorities permit its modification,
— for release for free circulation after outward processing if the
processing operation concerns goods of a non-commercial
nature.
The application for authorisation may be made by means of an oral
customs declaration for temporary importation in accordance withArticle 229, subject to the presentation of a document made out inaccordance with Article 499, third subparagraph.
The application for authorisation may be made by means of a
customs declaration for temporary importation by any other act in
accordance with Article 232(1).
4. Applications for a single authorisation, except for temporary
importation, shall be made in accordance with paragraph 1.
5. Customs authorities may require applications for temporary
importation with total relief from the import duties in accordance with
Article 578 to be made in accordance with paragraph 1.
Article 498
The application for an authorisation under Article 497 shall be
submitted:
(a) for customs warehousing: to the customs authorities designated for
the place to be approved as a customs warehouse or where theapplicant's main accounts are held;
(b) for inward processing and processing under customs control: to the
customs authorities designated for the place where the processingoperation is to be carried out;1993R2454 — EN — 01.05.2004 — 007.001 — 166
▼C9
▼M20
▼M20
(c) for temporary importation: to the customs authorities designated for
the place where the goods are to be used, without prejudice to►
C9 Article 580(2) ◄second subparagraph;
(d) for outward processing: to the customs authorities designated for
the place where the goods to be declared for temporary exportationare located.
Article 499
Where the customs authorities consider any of the information given in
the application inadequate, they may require additional details from theapplicant.
In particular, where an application may be made by making a customs
declaration, the customs authorities shall require, without prejudice to
Article 220, that the application be accompanied by a document madeout by the declarant containing at least the following information,unless such information is deemed unnecessary or can be entered onthe 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 deter-
mined;
(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 ►
C9 second subparagraph ◄
is presented with an oral customs declaration for temporary importa-tion, it shall be made out in duplicate and one copy shall be endorsedby the customs authorities and given to the declarant.
Section 3
Single authorisation
Article 500
1. Where a single authorisation is applied for, the prior agreement of
the authorities concerned shall be necessary, in accordance with theprocedure set out in paragraphs 2 and 3.
2. In the case of temporary importation, the application shall be
submitted to the customs authorities designated for the place of first
use, without prejudice to Article ►
C9 580(2)◄, second subpara-
graph.
In other cases, it shall be submitted to the customs authorities desig-
nated for the place where the applicant's main accounts are heldfacilitating audit-based controls of the arrangements and where at leastpart of the storage, processing or temporary export operations to be
covered by the authorisation are conducted.
Where the competent customs authorities cannot be determined under
the first or second subparagraph, the application shall be submitted tothe customs authorities designated for the place where the applicant'smain accounts are held facilitating audit-based controls of the arrange-ments.1993R2454 — EN — 01.05.2004 — 007.001 — 167
▼M24
▼M20
3. These customs authorities designated in accordance with para-
graph 2 shall communicate the application and the draft authorisationto the other customs authorities concerned, which shall acknowledge
the date of receipt within 15 days.
The other customs authorities concerned shall notify any objections
within 30 days of the date on which the draft authorisation wasreceived. Where objections are notified within that period and noagreement is reached, the application shall be rejected to the extent towhich objections were raised.
4. The customs authorities may issue the authorisation if they have
received no objections to the draft authorisation within the 30 days.
They shall send a copy of the agreed authorisation to all customs
authorities concerned.
Article 501
1. Where the criteria and conditions for the granting of a single
authorisation are generally agreed upon between two or more customsadministrations, the said administrations may also agree to replace prioragreement in accordance with Article 500(1) and information to be
supplied in accordance with ►
C9 Article 500(4) ◄, second subpara-
graph, 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 useof recapitulative information sheets;
(b) ATA or CPD carnets are used;
(c) the authorisation for temporary importation is granted by accepting
an oral declaration or a declaration by any other act.
Section 4
Economic conditions
Article 502
1. Except where the economic conditions are deemed to be fulfilled
pursuant to Chapters 3, 4 or 6, the authorisation shall not be granted
without examination of the economic conditions by the customs autho-
rities.
2. For the inward processing arrangements (Chapter 3), the examina-
tion shall establish the economic unviability of using Communitysources taking account in particular of the following criteria, the detailsof which are laid down in Part B of Annex 70:
(a) unavailability of Community-produced goods sharing the same
quality and technical characteristics as the goods intended to be
imported for the processing operations envisaged;
(b) differences in price between Community-produced goods and those
intended to be imported;
(c) contractual obligations.
3. For the processing under customs control arrangements (Chapter
4), the examination shall establish whether the use of non-Communitysources enables processing activities to be created or maintained in theCommunity.1993R2454 — EN — 01.05.2004 — 007.001 — 168
▼M20
4. For the outward processing arrangements (Chapter 6), the exami-
nation shall establish whether:
(a) carrying out processing outside the Community is likely to cause
serious disadvantages for Community processors; or
(b) carrying out processing in the Community is economically unviable
or is not feasible for technical reasons or due to contractual obliga-tions.
Article 503
An examination of the economic conditions involving the Commission
may take place:
(a) if the customs authorities concerned wish to consult before or after
issuing an authorisation;
(b) if another customs administration objects to an authorisation issued;
(c) on the initiative of the Commission.
Article 504
1. Where an examination in accordance with Article 503 is initiated,
the case shall be sent to the Commission. It shall contain the results of
the examination already undertaken.
2. The Commission shall send an acknowledgement of receipt or
notify the customs authorities concerned when acting on its own initia-tive. It shall determine in consultation with them whether an
examination of the economic conditions in the Committee is required.
3. Where the case is submitted to the Committee, the customs autho-
rities shall inform the applicant, or holder, that such a procedure hasbeen initiated and, if the handling of the application is not completed,that the time limits laid down in Article 506 have been suspended.
4. The Committee's conclusion shall be taken into account by the
customs authorities concerned and by any other customs authoritiesdealing with similar authorisations or applications.
This conclusion may include its publication in the C series of the Offi-
cial Journal of the European Communities .
Section 5
The decision on authorisation
Article 505
The customs authorities competent to decide shall grant the authorisa-
tion 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 authorisa-
tion, or the reasons why the application was rejected, within 30 daysor 60 days in the case of the customs warehousing arrangements, of
the date the application was lodged or the date any requested
outstanding or additional information is received by the customs autho-rities.
These periods shall not apply in the case of a single authorisation
unless it is issued under Article 501.1993R2454 — EN — 01.05.2004 — 007.001 — 169
▼M20
Article 507
1. Without prejudice to Article 508, an authorisation shall take
effect on the date of issue or at any later date given in the authorisa-tion. In the case of a private warehouse, the customs authorities mayexceptionally communicate their agreement to use the arrangementsprior to the actual issuing of the authorisation.
2. No limit on the period of validity shall be fixed for authorisations
for the customs warehousing arrangements.
3. For inward processing, processing under customs control and
outward processing, the period of validity shall not exceed three yearsfrom the date the authorisation takes effect, except where there are dulyjustified good reasons.
4. By way of derogation from paragraph 3, for goods under inward
processing covered by Annex 73, Part A, the period of validity shallnot exceed six months.
In the case of milk and milk products referred to in Article 1 of
Council Regulation (EC) No 1255/1999 (
1), the period of validity shall
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 application
was submitted.
2. If an application concerns renewal of an authorisation for the
same kind of operation and goods, an authorisation may be granted
with retroactive effect from the date the original authorisation expired.
3. In exceptional circumstances, the retroactive effect of an authori-
sation may be extended further, but not more than one year before the
date the application was submitted, provided a proven economic need
exists and:
(a) the application is not related to attempted deception or to obvious
negligence;
(b) the period of validity which would have been granted under Article
507 is not exceeded;
(c) the applicant's accounts confirm that all the requirements of the
arrangements can be deemed to be met and, where appropriate,
the goods can be identified for the period involved, and 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, the invalidation ofthe declaration.
Section 6
Other provisions concerning the operation of the arrangements
Subsection 1
General provisions
Article 509
1. Commercial policy measures provided for in Community acts
shall be applicable on entry for the arrangements of non-Communitygoods only to the extent that they refer to the entry of goods into thecustoms territory of the Community.1993R2454 — EN — 01.05.2004 — 007.001 — 170
(1) OJ L 160, 26.6.1999, p. 48.
▼M20
2. Where compensating products other than those mentioned in
Annex 75, obtained under the inward processing arrangements arereleased for free circulation, the commercial policy measures to be
applied shall be those applicable to the release for free circulation of
the import goods.
3. Where processed products, obtained under the arrangements for
processing under customs control, are released for free circulation, thecommercial policy measures applicable to those products shall beapplied only where the import goods are subject to such measures.
4. Where Community acts provide for commercial policy measures
on release for free circulation, such measures shall not apply to
compensating products released for free circulation following outwardprocessing:
— that have retained Community origin within the meaning of Articles
23 and 24 of the Code;
— involving repair, including the standard exchange system;
— following successive processing operations in accordance with
Article 123 of the Code.
Article 510
Without prejudice to Article 161(5) of the Code, the supervising office
may allow the customs declaration to be presented at a customs officeother than those specified in the authorisation. The supervising office
shall determine how it shall be informed.
Subsection 2
Transfers
Article 511
The authorisation shall specify whether and under which conditions the
movement of goods or products placed under suspensive arrangements
between different places or to the premises of another holder may takeplace without discharge of the arrangements (transfer), subject, in casesother than temporary importation, to the keeping of records.
Transfer shall not be possible where the place of departure or arrival of
the goods is a type B warehouse.
Article 512
1. Transfer between different places designated in the same authori-
sation 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 declara-
tion for entry for the arrangements.
3. Transfer to the office of exit with a view to re-exportation may
take place under cover of the arrangements. In this case, the arrange-ments shall not be discharged until the goods or products declared forre-exportation have actually left the customs territory of the Commu-nity.
Article 513
Transfer from one holder to another can only take place where the
latter enters the transferred goods or products for the arrangements
under an authorisation to use the local clearance procedure. Notifica-
tion to the customs authorities and entry in the records of the goodsor products referred to in Article 266 shall take place upon their arrivalat the premises of the second holder. A supplementary declaration neednot 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 under1993R2454 — EN — 01.05.2004 — 007.001 — 171
▼M20
the arrangements by means of a customs declaration in writing using
the normal procedure.
The formalities to be carried out are laid down in Annex 68. Upon
receipt of the goods or products, the second holder shall be obliged toenter 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 thoseprovided 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 temporaryimportation or where they do not deem it necessary.
The customs authorities may approve existing accounts containing the
relevant particulars as records.
The supervising office may require an inventory to be made of all or
some of the goods placed under the arrangements.
Article 516
The records referred to in Article 515 and, where they are required,
under Article 581(2) for temporary imports shall contain the following
information:
(a) the information contained in the boxes of the minimum list laid
down by Annex 37 for the declaration of entry for the arrange-
ments;
(b) particulars of the declarations by means of which the goods are
assigned a customs-approved treatment or use discharging thearrangements;
(c) the date and reference particulars of other customs documents and
any other documents relating to entry and discharge;
(d) the nature of the processing operations, types of handling or
temporary use;
(e) the rate of yield or its method of calculation where appropriate;
(f) information enabling the goods to be monitored, including their
location and particulars of any transfer;
(g) commercial or technical descriptions necessary to identify the
goods;
(h) particulars enabling monitoring of the movements under the inward
processing arrangements operating with equivalent goods.
However, the customs authorities may waive the requirement for some
of this information where this does not adversely affect the control orsupervision of the arrangements for the goods to be stored, processedor used.
Subsection 4
Rate of yield and calculation formula
Article 517
1. Where relevant for the arrangements falling under Chapters 3, 4
and 6, a rate of yield or the method for determining a rate, includingaverage rates, shall be established in the authorisation or at the timethe goods are entered for the arrangements. Such rate is to be deter-mined, as far as possible, on the basis of production or technical data1993R2454 — EN — 01.05.2004 — 007.001 — 172
▼M20
or, where these are not available, data relating to operations of the
same type.
2. In particular circumstances the customs authorities may establish
the rate of yield after the goods have been entered for the arrange-ments, but not later than when they are assigned a new customs-approved treatment or use.
3. The standard rates of yield laid down for inward processing in
Annex 69 shall apply to the operations mentioned therein.
Article 518
1. The proportion of import/temporary export goods incorporated in
the compensating products shall be calculated in order:
— to determine the import duties to be charged;
— to determine the amount to be deducted when a customs debt is
incurred; or
— to apply commercial policy measures.
These calculations shall be made in accordance with the quantitative
scale method, or the value scale method as appropriate, or any othermethod giving similar results.
For the purposes of the calculations, compensating products shall
include processed products or intermediate products.
2. The quantitative scale method shall be applicable where:
(a) only one kind of compensating product is derived from the proces-
sing operations; in this case the quantity of import/temporaryexport goods deemed to be present in the quantity of compensatingproducts for which a customs debt is incurred shall be proportionalto the latter category of products as a percentage of the total quan-
tity of compensating products;
(b) several kinds of compensating product are derived from the proces-
sing operations and all elements of the import/temporary exportgoods are found in each of those compensating products; in thiscase the quantity of import/temporary export goods deemed to bepresent in the quantity of a given compensating product for whicha customs debt is incurred shall be proportional to:
(i) the ratio between this specific kind of compensating product,
irrespective of whether a customs debt is incurred, and the total
quantity of all compensating products, and
(ii) the ratio between the quantity of compensating products for
which a customs debt is incurred and the total quantity ofcompensating 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 ofimport/temporary export goods destroyed and lost during the proces-sing operation, in particular by evaporation, desiccation, venting as
gas or leaching. In outward processing secondary compensating
products that constitute waste, scrap, residues, offcuts and remaindersshall 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 debtshall be proportional to:
(a) the value of this specific kind of compensating product, irrespective
of whether a customs debt is incurred, as a percentage of the totalvalue 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 compensatingproducts of that kind.1993R2454 — EN — 01.05.2004 — 007.001 — 173
▼M20
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
Compensatory interest
Article 519
1. Where a customs debt is incurred in respect of compensating
products or import goods under inward processing or temporary impor-tation, compensatory interest shall be due on the amount of importduties 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 Member Statewhere the first operation or use as provided for by the authorisationtook place or should have taken place.
3. Interest shall be applied on a monthly basis, starting on the first
day of the month following the month in which the import goods forwhich a customs debt is incurred were first entered for the arrange-ments. The period shall close on the last day of the month in whichthe customs debt is incurred.
Where inward processing (drawback system) is concerned and release
for free circulation is requested under Article 128(4) of the Code, theperiod starts from the first day of the month following the month inwhich the import duties were repaid or remitted.
4. Paragraphs 1, 2 and 3 shall not apply to the following cases:
(a) where the period to be taken into account is less than one month;
(b) where the amount of compensatory interest applicable does not
exceed EUR 20 per customs debt incurred;
(c) where a customs debt is incurred in order to allow the application
of preferential tariff treatment under an agreement between theCommunity and a third country on imports into that country;
(d) where waste and scrap resulting from destruction is released for
free circulation;
(e) where the secondary compensating products referred to in Annex
75 are released for free circulation, provided they are in proportionto exported quantities of main compensating products;
(f) where a customs debt is incurred as a result of an application for
release for free circulation under Article 128(4) of the Code, as
long as the import duties payable on the products in question havenot 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 negligenceor deception on his part make it impossible or uneconomic to carryout the re-export operation under the conditions he had anticipated
and duly substantiated when applying for the authorisation;
(h) where a customs debt is incurred and to the extent a security is
provided by a cash deposit in relation to this debt;
(i) where a customs debt is incurred in accordance with Article
201(1)(b) of the Code or is due to the release for free circulationof goods which were entered for the temporary importationarrangements under Articles 556 to 561, 563, 565, 568, 573(b)and 576 of this Regulation.1993R2454 — EN — 01.05.2004 — 007.001 — 174
▼M20
5. In the case of inward processing operations in which the number
of import goods and/or compensating products makes it uneconomic toapply the provisions of paragraphs 2 and 3, the customs authorities, at
the request of the person concerned, may allow simplified methods
giving similar results to be used for the calculation of compensatoryinterest.
Subsection 6
Discharge
Article 520
1. Where import or temporary export goods have been entered under
two or more declarations for the arrangements by virtue of one author-isation:
— in the case of a suspensive arrangement, the assignment of goods or
products to a new customs-approved treatment or use shall beconsidered to discharge the arrangements for the import goods inquestion entered under the earliest of the declarations;
— in the case of inward processing (drawback system) or outward
processing, the compensating products shall be considered to havebeen obtained from the import or temporary export goods in ques-tion respectively, entered under the earliest of the declarations.
Application of the first subparagraph shall not lead to unjustified
import duty advantages.
The holder may request the discharge to be made in relation to the
specific import or temporary export goods.
2. Where the goods under the arrangements are placed together with
other goods and there is total destruction or irretrievable loss, thecustoms authorities may accept evidence produced by the holder indi-
cating the actual quantity of goods under the arrangements which was
destroyed or lost. Where it is not possible for the holder to producesuch evidence, the amount of goods which has been destroyed or lostshall be established by reference to the proportion of goods of that typeunder the arrangements at the time when the destruction or lossoccurred.
Article 521
1. At the latest upon expiry of the period for discharge, irrespective
of whether aggregation in accordance with Article 118(2), second
subparagraph, of the Code is used or not:
— in the case of inward processing (suspension system) or processing
under customs control, the bill of discharge shall be supplied to the
supervising office within 30 days;
— in the case of inward processing (drawback system), the claim for
repayment or remission of import duties must be lodged with thesupervising office within six months.
Where special circumstances so warrant, the customs authorities may
extend the period even if it has expired.
2. The bill or the claim shall contain the following particulars,
unless otherwise determined by the supervising office:
(a) reference particulars of the authorisation;
(b) the quantity of each type of import goods in respect of which
discharge, repayment or remission is claimed or the import goodsentered for the arrangements under the triangular traffic system;
(c) the CN code of the import goods;
(d) the rate of import duties to which the import goods are liable and,
where applicable, their customs value;
(e) the particulars of the declarations entering the import goods under
the arrangements;1993R2454 — EN — 01.05.2004 — 007.001 — 175
▼M20
(f) the type and quantity of the compensating or processed products or
the goods in unaltered state and the customs-approved treatment oruse to which they have been assigned, including particulars of the
corresponding declarations, other customs documents or any other
document relating to discharge and periods for discharge;
(g) the value of the compensating or processed products if the value
scale method is used for the purpose of discharge;
(h) the rate of yield;
(i) the amount of import duties to be paid or to be repaid or remitted
and where applicable any compensatory interest to be paid. Where
this amount refers to the application of Article 546, it shall bespecified;
(j) in the case of processing under customs control, the CN code of the
processed products and elements necessary to determine thecustoms value.
3. The supervising office may make out the bill of discharge.
Section 7
Administrative cooperation
Article 522
The customs authorities shall communicate to the Commission in the
cases, within the time-limit and in the format set out in Annex 70 thefollowing 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 therequest of the person concerned or on the initiative of the customsauthorities, unless the customs authorities agree other means ofexchange of information:
(a) for customs warehousing, the information INF8, in order to
communicate the elements for assessment of the customs debtapplicable to the goods before usual forms of handling have takenplace;
(b) for inward processing:
(i) the information sheet INF1, for the communication of infor-
mation on duty amounts, compensatory interest, security andcommercial policy measures,
(ii) the information sheet INF9, for the communication of infor-
mation on compensating products to be assigned another
customs approved treatment or use in triangular traffic,
(iii) the information sheet INF5, for the communication to obtain
duty relief for import goods, of information on prior exporta-tion in triangular traffic,1993R2454 — EN — 01.05.2004 — 007.001 — 176
▼M20
(iv) the information sheet INF7, for the communication of infor-
mation permitting repayment or remission of duties under thedrawback system;
(c) for temporary importation, the information sheet INF6 in order to
communicate the elements for assessment of the customs debt or
of amounts of duties already levied for goods moved;
(d) for outward processing, the information sheet INF2 in order to
communicate information on temporary export goods in triangulartraffic, in order to obtain partial or total relief for compensatingproducts.
CHAPTER 2
Customs warehousing
Section 1
General provisions
Article 524
For the purposes of this Chapter concerning agricultural products,
‘prefinanced goods’ means Community goods intended for export in
the unaltered state which are the subject of the payment of an amountequal to an export refund before the goods are exported, where suchpayment is provided for in Council Regulation (EEC) No 565/80 (
1).
Article 525
1. Where a customs warehouse is public, the following classification
shall apply:
(a) type A, if the responsibility lies with the warehousekeeper;
(b) type B, if the responsibility lies with the depositor;
(c) type F, if the warehouse is operated by the customs authorities.
2. Where a customs warehouse is private and responsibility lies with
the warehousekeeper, who is the same person as the depositor but notnecessarily the owner of the goods, the following classification shallapply:
(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 takeninto account at the time of their placing under the arrangements;
(b) type E, where the arrangements apply although the goods need not
be stored in a place approved as a customs warehouse;
(c) type C, where neither of the special situations under points (a) and
(b) applies.
3. An authorisation for a type E warehouse may provide for the
procedures laid down for type D to be applied.
Section 2
Additional conditions concerning the granting of the authorisation
Article 526
1. When granting the authorisation the customs authorities shall
define the premises or any other location approved as a customs ware-house of type A, B, C or D. They may also approve temporary storagefacilities as such types of warehouse or operate them as a type F ware-house.1993R2454 — EN — 01.05.2004 — 007.001 — 177
(1) OJ L 62, 7.3.1980, p. 5.
▼M20
2. A location may not be approved as more than one customs ware-
house at the same time.
3. Where goods present a danger or are likely to spoil other goods
or require special facilities for other reasons, authorisations mayspecify that they may only be stored in premises specially equipped toreceive them.
4. Type A, C, D and E warehouses may be approved as victualling
warehouses within the meaning of Article 40 of Commission Regula-tion (EC) No 800/99 (
1).
5. Single authorisations may be granted only for private customs
warehouses.
Article 527
1. Authorisations may be granted only if any intended usual forms
of handling, inward processing or processing under customs control of
the goods do not predominate over the storage of the goods.
2. Authorisations shall not be granted if the premises of customs
warehouses or the storage facilities are used for the purpose of 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;
(c) to members of international organisations or to NATO forces.
3. For the purposes of the second indent of Article 86 of the Code,
when examining whether the administrative costs of customs ware-
housing arrangements are disproportionate to the economic needsinvolved, customs authorities shall take account, inter alia , of the type
of warehouse and the procedure which may be applied therein.
Section 3
Stock records
Article 528
1. In warehouses of type A, C, D and E, the person designated to
keep the stock records shall be the warehousekeeper.
2. In warehouses of type F, the operating customs office shall keep
the customs records in place of stock records.
3. In type B warehouses, in place of stock records, the supervising
office shall keep the declarations of entry for the arrangements.
Article 529
1. The stock records shall at all times show the current stock of
goods which are still under the customs warehousing arrangements. At
the times laid down by the customs authorities, the warehousekeepershall lodge a list of the said stock at the supervising office.
2. Where Article 112(2) of the Code applies, the customs value of
the goods before carrying out usual forms of handling shall appear in
the stock records.
3. Information on the temporary removal of goods and on goods in
common storage in accordance with Article 534(2) shall appear in thestock records.1993R2454 — EN — 01.05.2004 — 007.001 — 178
(1) OJ L 102, 17.4.1999, p. 11.
▼M20
Article 530
1. Where goods are entered for the type E warehouse arrangements,
the entry in the stock records shall take place when they arrive at theholder's storage facilities.
2. Where the customs warehouse also serves as a temporary storage
facility, the entry in the stock records shall take place at the time thedeclaration for the arrangements is accepted.
3. Entry in the stock records relating to discharge of the arrange-
ments shall take place at the latest when the goods leave the customswarehouse or the holder's storage facilities.
Section 4
Other provisions concerning the operation of the arrangements
Article 531
Non-Community goods may undergo the usual forms of handling listed
in Annex 72.
Article 532
Goods may be temporarily removed for a period not exceeding three
months. Where circumstances so warrant, this period may be extended.
Article 533
Applications for permission to carry out usual forms of handling or to
remove goods temporarily from the customs warehouse shall be made
in writing on a case by case basis to the supervising office. They mustcontain all particulars necessary to apply the arrangements.
Such permission may be granted as part of an authorisation to operate
the warehousing arrangements. In this case the supervising office, inthe manner it shall determine, shall be notified that such handling isto be carried out or the goods are to be temporarily removed.
Article 534
1. Where Community goods are stored on the premises of a customs
warehouse or the storage facilities used for goods under the ware-
housing arrangements, specific methods of identifying such goods
may be laid down with a view, in particular, to distinguishing themfrom goods entered for the customs warehousing arrangements.
2. The customs authorities may permit common storage where it is
impossible to identify at all times the customs status of each type ofgoods. Prefinanced goods shall be excluded from such permission.
Goods in common storage shall share the same eight-digit CN-code,
the same commercial quality and the same technical characteristics.
3. For the purpose of being declared for a customs-approved treat-
ment or use the goods in common storage, as well as, in particularcircumstances, identifiable goods which fulfill the conditions of thesecond subparagraph of paragraph 2, may be deemed to be eitherCommunity 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 the
customs warehouse or the storage facilities when the goods declared
for a customs-approved treatment or use are removed.
Article 535
1. Where operations of inward processing or processing under
customs control are carried out on the premises of customs warehousesor in storage facilities, the provisions of Article 534 shall apply,mutatis mutandis , to the goods under these arrangements.1993R2454 — EN — 01.05.2004 — 007.001 — 179
▼M20
Where, however, these operations concern inward processing without
equivalence or processing under customs control, the provisions ofArticle 534 on common storage shall not apply with regard to Commu-
nity goods.
2. Entries in the records shall allow the customs authorities to
monitor the precise situation of all goods or products under the
arrangements at any time.
CHAPTER 3
Inward processing
Section 1
General provision
Article 536
For the purposes of this Chapter:
(a) ‘Prior exportation’ means the system whereby compensating
products obtained from equivalent goods are to be exported beforethe import goods are entered for the arrangements using thesuspension system;
(b) ‘Job processing’ means any processing of import goods directly or
indirectly placed at the disposal of the holder which is carried out
according to specifications on behalf of a principal established ina third country, generally against payment of processing costsalone.
Section 2
Additional conditions concerning the granting of the authorisation
Article 537
An authorisation shall be granted only where the applicant has the
intention of re-exporting or exporting main compensating products.
Article 538
An authorisation may also be granted for the goods referred to in the
fourth indent of Article 114(2)(c) of the Code, with the exception of:
(a) fuels and energy sources other than those needed for the testing of
compensating products or for the detection of faults in importgoods needing repair;
(b) lubricants other than those needed for the testing, adjustment or
withdrawal of compensating products;
(c) equipment and tools.
Article 539
►
C9 1.◄ The economic conditions shall be deemed to be
fulfilled except where the application concerns import goods mentionedin Annex 73.
►
C9 2.◄ However, the conditions shall also be deemed to be
fulfilled where an application concerns import goods mentioned inAnnex 73, provided that:
(a) the application concerns:
(i) operations involving goods of a non-commercial nature,
(ii) a job processing contract,
(iii) the processing of compensating products already obtained by
processing under a previous authorisation the granting of
which was subject to an examination of the economic condi-tions,
(iv) usual forms of handling referred to in Article 531,1993R2454 — EN — 01.05.2004 — 007.001 — 180
▼M20
(v) repair,
(vi) the processing of durum wheat falling within CN code
1001 10 00 to produce pasta falling within CN codes1902 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 (
1), import goods referred to under Part A of Annex 73
are concerned and the applicant presents a document issued by acompetent authority permitting the entry of those goods for the
arrangements, in the limits of a quantity determined on the basis
of a supply balance.
Article 540
The authorisation shall specify the means and methods of identifying
the import goods in the compensating products and lay down the condi-tions for the proper conduct of operations using equivalent goods.
Such methods of identification or conditions may include examination
of the records.
Section 3
Provisions concerning the operation of arrangements
Article 541
1. The authorisation shall specify whether and under which condi-
tions equivalent goods referred to in Article 114(2)(e) of the Code andsharing the same eight-digit CN code, the same commercial quality and
the same technical characteristics as the import goods may be used for
the processing operations.
2. Equivalent goods may be allowed to be at a more advanced stage
of manufacture than the import goods where the essential part of theprocessing with regard to these equivalent goods is carried out in theundertaking of the holder or in the undertaking where the operation is
being carried out on his behalf, save in exceptional cases.
3. Special provisions, set out in Annex 74, shall apply in respect of
the goods referred to in that Annex.
Article 542
1. The authorisation shall specify the period for discharge. Where
the circumstances so warrant, this period may be extended even when
that originally set has expired.
2. Where the period for discharge expires on a specific date for all
the goods placed under the arrangements in a given period, the author-isation may provide that the period for discharge shall be automaticallyextended for all goods still under the arrangements on this date.However, the customs authorities may require that such goods be
assigned a new permitted customs-approved treatment or use within
the period which they shall set.
3. Irrespective of whether or not aggregation is used or paragraph 2
is applied, the period for discharge for the following compensatingproducts 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;1993R2454 — EN — 01.05.2004 — 007.001 — 181
(1) OJ L 318, 20.12.1993, p. 18.
▼M20
(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 rele-
vant) 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 toin Article 1 of Regulation (EEC) No 565/80, and processed intoproducts or goods referred to in Article 2(b) or (c) of the sameRegulation.
Where successive processing operations are carried out or where excep-
tional circumstances so warrant, the periods may be extended onrequest, 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 procurementand transport to the Community.
2. The period referred to in paragraph 1 shall not exceed:
(a) three months for goods subject to a common market organisation;
(b) six months for all other goods.
The period of six months may, however, be extended where the holder
submits a reasoned request, provided that the total period does notexceed twelve months. Where the circumstances so warrant the exten-sion may be allowed even after the original period has expired.
Article 544
For the purposes of discharging the arrangements or the claim for
repayment of import duties, the following shall be regarded as re-
exportation or exportation:
(a) the delivery of compensating products to persons who are eligible
for relief from import duties pursuant to the Vienna Convention of
18 April 1961 on Diplomatic Relations, or to the Vienna Conven-
tion of 24 April 1963 on Consular Relations or other consularconventions, or the New York Convention of 16 December 1969on Special Missions;
(b) the delivery of compensating products to the armed forces of other
countries stationed in the territory of a Member State, where thatMember State grants special relief from import duties in accor-dance 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 havebeen used for the first time for the manufacture, repair, modifica-
tion or conversion of civil aircraft or parts thereof, on condition
that the records of the holder are such as to make it possible toverify that the arrangements are being correctly applied and oper-ated;
(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 manu-facture, repair, modification or conversion of satellites, their launchvehicules and ground station equipment and parts thereof that are
an integral part of the systems, on condition that the records of
the holder are such as to make it possible to verify that the arrange-ments are being correctly applied and operated;
(e) disposal in accordance with the relevant provisions of secondary
compensating products whose destruction under customs supervi-sion is prohibited on environmental grounds; for these purposes,the holder shall prove that discharge of the arrangements in accor-dance with the normal rules is either impossible or uneconomic.1993R2454 — EN — 01.05.2004 — 007.001 — 182
▼M20
Section 4
Provisions concerning the operation of the suspension system
Article 545
1. Use of equivalent goods for processing operations in accordance
with Article 115 of the Code shall not be subject to the formalities forentry of goods for the arrangements.
2. The equivalent goods and compensating products made therefrom
shall become non-Community goods and the import goods Communitygoods at the time of acceptance of the declaration discharging thearrangements.
However, where import goods are put on the market before the
arrangements are discharged, they shall change their status at the time
they are put on the market. In exceptional cases, where the equivalentgoods are expected not to be present at that time, the customs authori-ties may allow, at the request of the holder, the equivalent goods to bepresent at a later time, to be determined by them and within a reason-
able time.
3. In case of prior exportation:
— compensating products shall become non-Community goods on
acceptance of the export declaration on condition that the goods tobe 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 circulationwithout customs declaration, without prejudice to prohibitive or restric-tive measures. In this case they shall be considered to have beenreleased for free circulation, if they have not been assigned a
customs-approved treatment or use on expiry of the period for
discharge.
For the purposes of the first subparagraph of Article 218(1) of the
Code, the declaration for release for free circulation shall be consideredto have been lodged and accepted and release granted at the time of
presentation of the bill of discharge.
The products or goods shall become Community goods when they are
put on the market.
Article 547
In case of release for free circulation of compensating products, boxes
15, 16, 34, 41 and 42 of the declaration shall refer to the import goods.Alternatively, relevant information may also be supplied by informa-tion sheet INF1 or any other document accompanying the declaration.
Article 547a
The import duties to be charged under Article 121(1) of the Code on
import goods eligible, at the time when the declaration of entry forthe arrangements was accepted, for favourable tariff treatment by
reason of their end-use shall be calculated at the rate corresponding to
such end-use. This shall be allowed only if an authorisation for suchend-use could have been granted and if the conditions attaching to thegranting of favourable tariff treatment would have been fulfilled.
Article 548
1. The list of compensating products subject to the import duties
appropriate to them in accordance with the first indent of Article122(a) of the Code is in Annex 75.1993R2454 — EN — 01.05.2004 — 007.001 — 183
▼M21
▼M20
▼M20
2. Where compensating products other than those mentioned on the
list referred to in paragraph 1 are destroyed, they shall be treated as ifthey were re-exported.
Article 549
1. Where the compensating products or goods in the unaltered state
are entered for one of the suspensive arrangements or introduced in afree zone of control type I within the meaning of Article 799 or in afree warehouse or placed in a free zone of control type II within themeaning of Article 799 enabling the arrangements to be discharged,
the documents or records used for the said customs-approved treatment
or use or any documents replacing them, shall contain one of thefollowing indications:
— Mercancías PA/S,
— AF/S-varer,
— AV/S-Waren,
—Εµπορεύµατα ET/A,
— IP/S goods,— Marchandises PA/S,
— Merci PA/S,
— AV/S-goederen,
— Mercadorias AA/S,
— SJ/S-tavaroita,
— AF/S-varor,
— Zboží AZS/P,
— ST/P kaup,
— IP/ATL preces,
— LP/S prek ės,
— AF/F áruk,
—Oġġetti PI/S,
— Towary UCz/Z,
— AO/O blago,
— AZS/PS tovar.
2. Where import goods entered for the arrangements are subject to
specific commercial policy measures and such measures continue to
be applicable at the time when the goods, either in the unaltered state
or in the form of compensating products, are entered for one of thesuspensive arrangements or introduced in a free zone of control type Iwithin the meaning of Article 799 or in a free warehouse or placed in afree zone of control type II within the meaning of Article 799, the indi-
cation referred to in paragraph 1 shall be supplemented by one of the
following:
— Política comercial,
— Handelspolitik,
— Handelspolitik,
—Εµπορική πολιτική,
— Commercial policy,
— Politique commerciale,
— Politica commerciale,
— Handelspolitiek,
— Politica comercial,
— Kauppapolitiikka,
— Handelspolitik,
— Obchodní politika,
— Kaubanduspoliitika,
— Tirdzniec ības politika,
— Prekybos politika,1993R2454 — EN — 01.05.2004 — 007.001 — 184
▼A2
▼M20
▼A2
▼A2
— Kereskedelempolitika,
— Politika kummer ċjali,
— Polityka handlowa,
— Trgovinska politika,
— Obchodná politika.
Section 5
Provision concerning the operation of the drawback system
Article 550
Where goods under the drawback system are assigned a customs-
approved treatment or use referred to in Article 549(1), the indicationsrequired for that provision shall be the following:
— Mercancías PA/R,
— AF/T-varer,— AV/R-Waren,—Εµπορεύµατα ET/E,
— IP/D goods,
— Marchandises PA/R,— Merci PA/R,— AV/T-goederen,— Mercadorias AA/D,— SJ/T-tavaroita,— AF/R-varor,
— Zboží AZS/N,
— ST/T kaup,— IP/ATM preces,— LP/D prek ės,
— AF/V áruk,
—Oġġetti PI/SR,
— Towary UCz/Zw,— AO/P blago,— AZS/SV tovar.
CHAPTER 4
Processing under customs control
Article 551
1. The arrangements for processing under customs control shall
apply for goods the processing of which leads to products which are
subject to a lower amount of import duties than that applicable to theimport goods.
The arrangements shall also apply for goods which have to undergo
operations to ensure their compliance with technical requirements for
their release for free circulation.
2. Article 542(1) and (2) shall apply mutatis mutandis .
3. For the purposes of determining the customs value of processed
products declared for free circulation, the declarant may choose any
of the methods referred to in Article 30(2) (a), (b) or (c) of the Codeor the customs value of the import goods plus the processing costs.►
M22 Processing costs means all costs incurred in making the
processed products, including overheads and the value of any Commu-nity goods used. ◄1993R2454 — EN — 01.05.2004 — 007.001 — 185
▼M20
▼A2
▼M20
▼M20
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-Communitygoods and placed themselves under those arrangements.
2. The customs authorities shall ensure that the total period for
which the goods remain under the arrangements for the same purposeand under the responsibility of the same holder does not exceed 24
months, even where the arrangements were discharged by entry for
another suspensive arrangement and subsequently entered again fortemporary importation.
However, at the holder's request, they may extend this period for the
time during which the goods are not used, in accordance with the
conditions laid down by them.
3. For the purposes of Article 140(3) of the Code, exceptional
circumstances means any event as a result of which the goods must
be used for a further period in order to fulfil the purpose of the
temporary importation operation.
4. Goods placed under the arrangements must remain in the same
state.
Repairs and maintenance, including overhaul and adjustments or
measures to preserve the goods or to ensure their compliance with thetechnical requirements for their use under the arrangements are admis-
sible.
Article 554
Temporary importation with total relief from import duties (hereinafter:
‘total relief from import duties’) shall only be granted in accordance
with Articles 555 to 578.
Temporary importation with partial relief from import duties shall not
be granted for consumable goods.1993R2454 — EN — 01.05.2004 — 007.001 — 186
▼M20
Section 2
Conditions for total relief from import duties
Subsection 1
Means of transport
Article 555
1. For the purposes of this subsection:
(a) ‘commercial use’ means the use of means of transport for the
transport of persons for remuneration or the industrial or commer-
cial transport of goods, whether or not for remuneration;
(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 its
permanently fixed equipment;
(c) with the exception of containers used for transport by air, the
country to which the container belongs, shown either in full or bymeans of the ISO alpha-2 country code provided for in Interna-tional Standards ISO 3166 or 6346 or by the distinguishing initialsused to indicate the country of registration of motor vehicles in
international road traffic, or in numbers, in the case of swap bodies
used for combined rail-road transport.
Where the application for authorisation is made in accordance with the
first subparagraph of Article 497(3)(c), the containers shall be moni-tored by a person represented in the customs territory of theCommunity being able to communicate at all times their location andparticulars of entry and discharge.1993R2454 — EN — 01.05.2004 — 007.001 — 187
▼M24
▼M20
▼M20
2. Containers may be used in internal traffic before being re-
exported. However, they may be used only once during each stay in aMember State, for transporting goods loaded and intended to be
unloaded within the territory of the same Member State, where the
containers would otherwise have to make a journey unloaded withinthat territory.
3. Under the conditions of the Convention of Geneva of 21 January
1994 on Customs Treatment of Pool Containers used in InternationalTransport, as approved by Council Decision 95/137/EC (
1), the customs
authorities shall permit the arrangements to be discharged wherecontainers of the same type or the same value 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, ifthe means of transport are not registered, the above condition maybe deemed to be met where they are owned by a person establishedoutside the customs territory of the Community;
(b) are used by a person established outside that territory, without
prejudice to Articles 559, 560 and 561; and
(c) in the case of commercial use and with the exception of means of
rail transport, are used exclusively for transport which begins orends outside the customs territory of the Community; however,they may be used in internal traffic where the provisions in forcein the field of transport, in particular those concerning admission
and operations, so provide.
2. Where the means of transport referred to in paragraph 1 are
rehired by a professional hire service established in the customs terri-
tory of the Community to a person established outside that territory,
they must be re-exported within eight days of entry into force of thecontract.
Article 559
Persons established in the customs territory of the Community shall
benefit from total relief from import duties where:
(a) means of rail transport are put at the disposal of such persons under
an agreement whereby each network may use the rolling stock ofthe 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 situa-
tion and their use does not exceed five days; or
(d) means of transport are used by a professional hire firm for the
purpose of re-exportation within a period not exceeding five days.
Article 560
1. Natural persons established in the customs territory of the
Community shall benefit from total relief from import duties where
they privately use means of transport occasionally, on the instructions
of the registration holder, this holder being in the customs territory atthe 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;1993R2454 — EN — 01.05.2004 — 007.001 — 188
(1) OJ L 91, 22.4.1995, p. 45.
▼M20
(b) to leave the Community; or
(c) where this is permitted on a general level by the customs adminis-
trations concerned.
2. The means of transport shall be re-exported or returned to the hire
service established in the customs territory of the Community within:
(a) five days of the entry into force of the contract in the case
mentioned in paragraph 1(a);
(b) eight days of the entry into force of the contract in the case
mentioned in paragraph 1(c).
The means of transport shall be re-exported within two days of the
entry into force of the contract in the case mentioned under paragraph
1(b).
Article 561
1. Total relief from import duties shall be granted where means of
transport are to be registered under a temporary series in the customsterritory of the Community, with a view to re-exportation in the nameof one of the following persons:
(a) in the name of a person established outside that territory;
(b) in the name of a natural person established inside that territory
where the person concerned is preparing to transfer normal resi-dence to a place outside that territory.
In the case referred to in point (b), the means of transport must be
exported within three months of the date of registration.
2. Total relief from import duties shall be granted where means of
transport are used commercially or privately by a natural person estab-lished in the customs territory of the Community and employed by theowner of the means of transport established outside that territory orotherwise 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 limitedperiod by persons established in the customs territory of the Commu-
nity.
Article 562
Without prejudice to other special provisions, the periods for discharge
are the following:
(a) for means of rail transport: 12 months;
(b) for commercially used means of transport other than rail transport:
the time required for carrying out the transport operations;
(c) for means of road transport privately used:
— by students: the period the student stays in the customs territory
of the Community for the sole purpose of pursuing their studies;
— by persons fulfilling assignments of a specified duration: the
period this person stays in the customs territory of the Commu-nity for the sole purpose of fulfilling their assignment;
— in other cases, including saddle or draught animals and the
vehicles drawn by them: six months;
(d) for privately used means of air transport: six months;
(e) for privately used means of sea and inland waterway transport: 18
months.1993R2454 — EN — 01.05.2004 — 007.001 — 189
▼M20
Subsection 2
Personal effects and goods for sports purposes imported by travel-
lers; welfare material for seafarers
Article 563
Total relief from import duties shall be granted where personal effects
reasonably required for the journey and goods for sports purposes areimported 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 organisationsor in places of worship where services for seafarers are regularly
held.
Subsection 3
Disaster relief material; medical, surgical and laboratory equip-
ment; animals; goods for use in frontier zones
Article 565
Total relief from import duties shall be granted for disaster relief mate-
rial where it is used in connection with measures taken to counter theeffects of disasters or similar situations affecting the customs territoryof the Community and intended for state bodies or bodies approved bythe 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 ahospital or other medical institution which has urgent need of suchequipment to make up for the inadequacy of its own facilities andwhere it is intended for diagnostic or therapeutic purposes.
Article 567
Total relief from import duties shall be granted for animals owned by a
person established outside the customs territory of the Community.
It shall be granted for the following goods intended for activities in
keeping with the particularities of the frontier zone as defined by the
provisions in force:
(a) equipment owned by a person established in the frontier zone adja-
cent to the frontier zone of temporary importation and used by aperson established in that adjacent frontier zone;
(b) goods used for the building, repair or maintenance of infrastructure
in such a frontier zone under the responsibility of public authori-ties.1993R2454 — EN — 01.05.2004 — 007.001 — 190
▼M20
Subsection 4
Sound, image or data carrying media, publicity material; profes-
sional equipment; pedagogic material and scientific equipment
Article 568
Total relief from import duties shall be granted for goods:
(a) carrying sound, image or data processing information for the
purpose of presentation prior to commercialisation, or free 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 profes-
sional 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 terri-
tory of the Community or by an employee of the owner, theemployee 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 in the case
of hand tools, for the exploitation of natural resources, for the construc-tion, repair or maintenance of buildings or for earth moving and likeprojects.
Article 570
Total relief from import duties shall be granted where pedagogic mate-
rial and scientific equipment are:
(a) owned by a person established outside the customs territory of the
Community;
(b) imported by public or private scientific, teaching or vocational
training establishments which are essentially non-profit making
and exclusively used in teaching, vocational training or scientificresearch 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; specialtools and instruments; goods to carry out tests or subject to tests;
samples; replacement means of production
Article 571
Total relief from import duties shall be granted where packings:
(a) if imported filled, are intended for re-exportation whether empty or
filled;
(b) if imported empty, are intended for re-exportation filled.
Packings are not to be used in internal traffic, except with a view to the
export of goods. In the case of packings imported filled, this shallapply only from the time that they are emptied of their contents.1993R2454 — EN — 01.05.2004 — 007.001 — 191
▼M20
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 terri-
tory 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 of goods
which are to be exported in their entirety.
Article 573
Total relief from import duties shall be granted for the following
goods:
(a) goods subjected to tests, experiments or demonstrations;
(b) goods imported, subject to satisfactory acceptance tests in connec-
tion 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 customer bya supplier or repairer, pending the delivery or repair of similar goods.
The period for discharge is six months.
Subsection 6
Goods for events or for sale
Article 576
1. Total relief from import duties shall be granted for goods to be
exhibited or used at a public event not purely organised for thecommercial sale of the goods, or obtained at such events from goods
placed under the arrangements.
In exceptional cases, the competent customs authorities may authorise
the arrangements for other events.
2. Total relief from import duties shall be granted for goods for
approval where they cannot be imported as samples and the consignorfor his part wishes to sell the goods and the consignee may decide topurchase them after inspection.
The period for discharge is two months.1993R2454 — EN — 01.05.2004 — 007.001 — 192
▼M20
3. Total relief from import duties shall be granted for the following:
(a) works of art, collectors' items and antiques as defined in ‘Annex I’
of Directive 77/388/EEC, imported for the purposes of exhibition,
with a view to possible sale;
(b) goods other than newly manufactured ones imported with a view to
their sale by auction.
Subsection 7
Spare parts, accessories and equipment; other goods
Article 577
Total relief from import duties shall be granted where spare parts,
accessories and equipment are used for repair and maintenance,including overhaul, adjustments and preservation of goods entered forthe arrangements.
Article 578
Total relief from import duties may be granted where goods other than
those listed in Articles 556 to 577 or not complying with the conditions
of these Articles, are imported:
(a) occasionally and for a period not exceeding three months; or
(b) in particular situations having no economic effect.
Section 3
Provisions concerning the operation of the arrangements
Article 579
Where personal effects, goods imported for sports purposes or means
of transport are declared orally or by any other act for entry of thearrangements, customs authorities may require a written declarationwhen a high amount of import duties is at stake or a serious risk ofnon-compliance with obligations of the arrangements exists.
Article 580
1. Declarations for entry for the arrangements using ATA/CPD
carnets shall be accepted if they are issued in a participating country
and endorsed and guaranteed by an association forming part of an
international guarantee chain.
Unless otherwise provided for by bilateral or multilateral agreements,
‘participating country’ means a contracting party to the ATA Conven-tion, or to the Istanbul Convention having accepted the CustomsCooperation Council recommendations of 25 June 1992 concerning
acceptance of the ATA Carnet and the CPD Carnet for the temporary
admission procedure.
2. Paragraph 1 shall apply only if the ATA/CPD carnets:
(a) relate to goods and uses covered by those Conventions or agree-
ments;
(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 unableto 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.1993R2454 — EN — 01.05.2004 — 007.001 — 193
▼M20
Article 581
1. Without prejudice to the special guarantee systems for ATA/CPD
carnets, entry for the arrangements by written declaration shall be
subject to the provision of security, except in the cases referred to in
Annex 77.
2. In order to facilitate control of the arrangements, the customs
authorities may require records to be kept.
Article 582
1. Where goods placed under the arrangements in accordance with
Article 576 are discharged by their entry for free circulation, the
amount of the debt shall be determined on the basis of the elements
of assessment appropriate to these goods at the moment of acceptanceof the declaration for free circulation.
Where goods placed under the arrangements in accordance with Article
576 are put on the market, they shall be considered as presented tocustoms when they are declared for release for free circulation before
the end of the period for discharge.
2. For the purposes of discharging the arrangements in respect of
goods referred to in Article 576(1), their consumption, destruction ordistribution free of charge to the public at the event shall be consideredas re-exportation, provided their quantity corresponds to the nature ofthe event, the number of visitors and the extent of the holder's partici-
pation therein.
The first subparagraph shall not apply to alcoholic beverages, tobacco
goods or fuels.
Article 583
Where the goods placed under the arrangements are entered for one of
the suspensive arrangements or introduced in a free zone of controltype I within the meaning of Article 799 or in a free warehouse or
placed in a free zone of control type II within the meaning of Article
799, enabling temporary importation to be discharged, the documentsother than ATA/CPD carnets or records used for the said customs-approved treatment or use or any document replacing them shallcontain one of the following indications:
— Mercancías IT,
— MI-varer,— VV-Waren,—Εµπορεύµατα ΠΕ,
—ΤA goods,
— Marchandises ΑΤ,
— Merci ΑΤ,
— TI-goederen,— Mercadorias IT,— VM-tavaroita,— TI-varor,
— Zboží DP,
— AI kaup,— PI preces,—LĮprekės,
— IB áruk,—Oġġetti TA,
— Towary OCz,— ZU blago,
— DP tovar.1993R2454 — EN — 01.05.2004 — 007.001 — 194
▼A2
▼M20
Article 584
For means of rail transport used jointly under an agreement, the
arrangements shall also be discharged when means of rail transport ofthe same type or the same value as those which were put at the
disposal of a person established in the customs territory of the Commu-
nity are exported or re-exported.
CHAPTER 6
Outward processing
Section 1
Additional conditions concerning the granting of the authorisation
Article 585
1. Except where indications to the contrary exist, the essential inter-
ests of Community processors shall be deemed not to be seriously
harmed.
2. Where an application for authorisation is made by a person who
exports the temporary export goods without arranging for the proces-
sing operations, the customs authorities shall conduct a priorexamination of the conditions set out in Article 147(2) of the Code onthe basis of supporting documents. Articles 503 and 504 shall applymutatis mutandis .
Article 586
1. The authorisation shall specify the means and methods to estab-
lish that the compensating products have resulted from processing of
the temporary export goods or to verify that the conditions for using
the standard exchange system are met.
Such means and methods may include the use of the information docu-
ment set out in Annex 104 and the examination of the records.
2. Where the nature of the processing operations does not allow it to
be established that the compensating products have resulted from thetemporary export goods, the authorisation may nevertheless be grantedin duly justified cases, provided the applicant can offer sufficient guar-
antees that the goods used in the processing operations share the same
eight-digit CN code, the same commercial quality and the same tech-nical characteristics as the temporary export goods. The authorisationshall 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 notbe used to improve the technical performance of the goods.
Section 2
Provisions concerning the operation of the arrangements
Article 588
1. The authorisation shall specify the period for discharge. Where
the circumstances so warrant, this period may be extended even whenthat 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.1993R2454 — EN — 01.05.2004 — 007.001 — 195
▼M20
2. In the case of prior importation, the documents accompanying the
declaration for free circulation shall include a copy of the authorisationunless such authorisation is applied for in accordance with Article
497(3)(d). Article 220(3) applies mutatis mutandis .
Section 3
Provisions concerning the calculation of the duty relief
Article 590
1. For the calculation of the amount to be deducted, no account shall
be taken of anti-dumping duties and countervailing duties.
Secondary compensating products that constitute waste scrap, residues,
offcuts and remainders shall be deemed to be included.
2. In determining the value of the temporary export goods in accor-
dance with one of the methods referred to in the second subparagraphof Article 151(2) of the Code, the loading, transport, and insurancecosts for the temporary export goods to the place where the processingoperation 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 compensatingproducts in accordance with Article 32(1)(b)(i) of the Code; or
(b) the processing costs, where the value of the temporary export
goods cannot be determined in accordance with Article 32(1)(b)(i)
of the Code.
The loading, transport and insurance costs for the compensating
products from the place where the processing operation or the lastprocessing operation took place to the place of their entry into the
customs territory of the Community shall be included in the processing
costs.
Loading, transport and insurance costs shall include:
(a) commissions and brokerage, except buying commissions;
(b) the cost of containers not integral to the temporary export goods;
(c) the cost of packing, including labour and materials;
(d) handling costs incurred in connection with transport of the goods.
Article 591
Partial relief from import duties by taking the cost of the processing
operation as the basis of the value for duty shall be granted on request.
With the exception of goods of a non-commercial nature, ►
C9 the
first subparagraph ◄ shall not apply where the temporary export
goods which are not of Community origin within the meaning of Title
II, Chapter 2, Section 1, of the Code have been released for free circu-lation 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 opera-
tions under an authorisation not covering repair, the customs
authorities may, on request of the holder, set an average rate of duty
applicable to all those operations (aggregated discharge).
This rate shall be determined for each period not exceeding twelve
months and shall apply provisionally for compensating productsreleased for free circulation during that period. At the end of eachperiod, the customs authorities shall make a final calculation and,1993R2454 — EN — 01.05.2004 — 007.001 — 196
▼C9
▼M20
▼M20
where appropriate, apply the provisions of Article 220(1) or Article 236
of the Code.
TITLE IV
IMPLEMENTING PROVISIONS RELATING TO EXPORT
CHAPTER 1
Permanent exportation
Article 788
1. The exporter, within the meaning of Article 161 (5) of the Code,
shall be considered to be the person on whose behalf the exportdeclaration is made and who is the owner of the goods or has a similarright of disposal over them at the time when the declaration isaccepted.
2. Where ownership or a similar right of disposal over the goods
belongs to a person established outside the Community pursuant tothe contract on which the export is based, the exporter shall be consid-ered to be the contracting party established in the Community.
Article 789
In cases involving sub-contracting, the export declaration may also be
lodged at the customs office responsible for the place where the sub-contractor is established.
Article 790
Where, for administrative reasons, the first sentence of Article 161 (5)
of the Code cannot be applied, the declaration may be lodged with any
customs office, in the Member State concerned, which is competent for
the operation in question.
Article 791
1. Where there are duly justified good reasons, an export declaration
may be accepted:
— at a customs office other than that referred to in the first sentence of
Article 161 (5) of the Code,
or
— at a customs office other than that referred to in Article 790.
In this case, controls relating to the application of prohibitions and
restrictions shall take account of the special nature of the situation.
2. Where, in the cases referred to in paragraph 1, export formalities
are not completed in the exporter's Member State, the customs officewhere the export declaration has been lodged shall send a copy of the
Single Administrative Document to a designated office in the exporter's
Member State.
Article 792
Without prejudice to Article 207, where the export declaration is made
on the basis of the Single Administrative Document, copies 1, 2 and 3shall be used. The customs office where the export declaration has
been lodged (customs office of export) shall stamp Box A and, where
appropriate, complete box D. On granting release of the goods, it shallretain copy 1, send copy 2 to the statistical office of the Member Stateof the customs office of export and return copy 3 to the personconcerned.1993R2454 — EN — 01.05.2004 — 007.001 — 197
▼C9
▼B
▼B
Article 793
1. Copy 3 of the Single Administrative Document and the goods
released for export shall be presented to customs at the customs officeof exit.
2. Customs office of exit means:
(a) in the case of goods exported by rail, post, air or sea, the customs
office competent for the place where the goods are taken over
under a single transport contract for transport to a third country bythe railway companies, the postal authorities, the airlines or theshipping companies;
(b) in the case of goods exported by pipeline and of electrical energy,
the office designated by the Member State where the exporter is
established;
(c) in the case of goods exported by other means or in circumstances
not covered by (a) and (b), the last customs office before the goodsleave the customs territory of the Community.
3.►
M5 The customs office of exit shall satisfy itself that the
goods presented correspond to those declared and shall supervise theirphysical departure. Where the declarant enters ‘RET-EXP’ in Box 44or otherwise indicates his wish to have Copy No 3 returned to him,the said office shall certify the physical departure of the goods bymeans of an endorsement on the back of Copy No 3 and shall give
that copy to the person who presented it or, where that is not possible,
to an intermediary named in Box 50 and established in the district ofthe office of exit, for return to the declarant. The endorsement shalltake the form of a stamp showing the name of the office and thedate.◄
In the case of split exportation, the endorsement shall be given only for
those goods which are actually exported. In the case of split exporta-tion via several different customs offices, the customs office of exit
where the original of copy 3 was presented shall, upon receiving a
duly substantiated request, certify a copy of copy 3 for each part ofthe goods in question, with a view to it being presented to anotheroffice of exit concerned. The original of copy 3 shall be noted accord-ingly.
When the entire operation is carried out on the territory of one Member
State, that Member State may provide for the non-endorsement of copy3, in which case this copy shall not be returned.
4. Where the customs office of exit establishes that goods are
missing, it shall note the copy of the declaration presented and informthe customs office of export.
Where the customs office of exit establishes that there are goods in
excess, it shall refuse exit to these goods until the export formalitieshave been completed.
When the customs office of exit establishes a discrepancy in the nature
of the goods, it shall refuse exit until the export formalities have beencompleted, and shall also inform the customs office of export.
5. In the cases referred to in paragraph 2 (a), the customs office of
exit shall endorse copy 3 of the export declaration in accordance withparagraph 3 after making the endorsement ‘Export’ in red on the trans-port document and affixing its stamp. Where, in the case of regular
shipping lines or direct transport or flights to third country destinations,
the operators are able to guarantee the regularity of operations by othermeans, the endorsement ‘Export’ shall not be required.
6. Where goods sent to a third country or a customs office of exit
under a transit procedure are concerned, the office of departure shallendorse copy 3 in accordance with paragraph 3 and return it to thedeclarant after making the endorsement ‘Export’, in red, on all copiesof the transit document or any other document replacing it. Thecustoms office of exit shall control the physical exit of the goods.1993R2454 — EN — 01.05.2004 — 007.001 — 198
▼B
The first subparagraph shall not apply where presentation at the office
of departure as referred to in Article 419 (4) and (7) and Article 434(6) and (9) is dispensed with.
6a. Where goods under excise duty suspension arrangements are
sent to a third country under cover of the accompanying document
provided for by Regulation (EEC) No 2719/92, the customs office ofexport shall endorse Copy No 3 of the Single Administrative Documentin accordance with paragraph 3 and return it to the declarant afterentering the word ‘Export’ in red and affixing the stamp referred to inparagraph 3 on all copies of the accompanying document.
Reference shall be made to the accompanying document on Copy No 3
of the Single Administrative Document and vice versa.
The customs office of exit shall supervise the physical exit of the
goods and send back the copy of the accompanying document in accor-
dance with Article 19 (4) of Council Directive 92/12/EEC (
1).
Where paragraph 4 applies, the annotation shall be enterd (SIC!
entered) on the excise accompanying document.
7.►C3 The customs office of export may ask the exporter to
provide evidence ◄that the goods have left the customs territory of
the Community.
Article 794
1. Goods not subject to prohibition or restriction and not exceeding
ECU 3 000 in value per consignment and per declarant may be
declared at the customs office of exit.
Member States may provide that this provision shall not apply when
the person making the export declaration is acting as a professionalcustoms agent on behalf of others.
2. Oral declarations may be made only at the customs office of exit.
Article 795
Where goods leave the customs territory of the Community without an
export declaration, such declaration shall be lodged retrospectively by
the exporter at the customs office competent for the place where he is
established. The provisions of Article 790 shall apply in these circum-stances.
Acceptance of this declaration shall be subject to presentation by the
exporter, to the satisfaction of the customs authorities of the customsoffice concerned, of evidence concerning the nature and quantity ofthe goods in question and the circumstances under which they left the
customs territory of the Community. That office shall also endorse
copy 3 of the Single Administrative Document.
Retrospective acceptance of the declaration shall not preclude applica-
tion of the penalties in force nor the consequences which may arise asregards the common agricultural policy.
Article 796
1. Where goods released for export do not leave the customs terri-
tory of the Community, the exporter shall immediately inform the
customs office of export. Copy 3 of the declaration in question shallbe returned to that office.
2. Where, in the cases referred to in Article 793 (5) or (6), a change
in the transport contract has the effect of terminating inside thecustoms territory of the Community a transport operation which shouldhave finished outside it, the companies or authorities in question may1993R2454 — EN — 01.05.2004 — 007.001 — 199
(1) OJ No L 76, 26. 3. 1992, p. 1.▼M5
▼B
▼B
only carry out the amended contract with the agreement of the customs
office referred to in Article 793 (2) (a) or, in the case of a transitoperation, the office of departure. In this case copy 3 should be
returned.
CHAPTER 2
Temporary exportation using an ATA carnet
Article 797
1. An ATA carnet may be used for export where the following
conditions are fulfilled:
(a) the ATA carnet shall be issued in a Member State of the Commu-
nity and endorsed and guaranteed by an association established in
the Community forming part of an international guarantee chain.
The Commission shall publish a list of the associations;
(b) the ATA carnet shall be applicable only to Community goods:
— which have not been subject on export from the customs terri-
tory of the Community to customs export formalities with a
view to the payment of refunds or other export amounts underthe common agricultural policy,
— in respect of which no other financial benefit has been granted
under the common agricultural policy, coupled with an obliga-tion to export the said goods,
— in respect of which no request for repayment has been
submitted;
(c) the documents referred to in Article 221 must be presented. The
customs authorities may require production of the transport docu-ment;
(d) the goods must be intended for reimportation.
2. Where goods covered by an ATA carnet are entered for the
purposes of temporary exportation, the customs office of export shallcarry out the following formalities:
(a) verify the information given in boxes A to G of the exportation
voucher against the goods under cover of the carnet;
(b) complete, where appropriate, the box on the cover page of the
carnet headed ‘Certificate by customs authorities’;
(c) complete the counterfoil and box H of the exportation voucher;
(d) enter its name in box H (b) of the reimportation voucher;
(e) retain the exportation voucher.
3. If the customs office of export is not the office of exit, the
customs office of export shall carry out the formalities referred to in
paragraph 2, but it shall not complete box 7 of the exportation counter-
foil, which must be completed by the customs office of exit.
4. The time limit for reimportation of the goods laid down by the
customs authorities in box H (b) of the exportation voucher may notexceed the validity of the carnet.
Article 798
Where goods which left the customs territory of the Community under
cover of an ATA carnet are no longer intended to be reimported, an
export declaration containing the particulars referred to in Annex 37shall be presented to the customs office of export.
On presentation of the carnet in question, the latter shall endorse copy
3 of the export declaration and shall invalidate the reimportationvoucher and counterfoil.1993R2454 — EN — 01.05.2004 — 007.001 — 200
▼B
TITLE V
OTHER CUSTOMS-APPROVED TREATMENTS OR USES
CHAPTER 1
Free zones and free warehouses
Section 1
Provisions common to Sections 2 and 3
Subsection 1
Definitions and general provisions
Article 799
For the purposes of this Chapter:(a) ‘control type I’ means controls principally based on the existence
of a fence;
(b) ‘control type II’ means controls principally based on the formal-
ities carried out in accordance with the requirements of the
customs warehousing procedure;
(c) ‘operator’ means any person carrying on an activity involving the
storage, working, processing, sale or purchase of goods in a freezone 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 other infor-
mation that will enable the customs authorities designated by the
Member States to evaluate the grounds for granting the authorisation.
3. The competent customs authorities shall grant authorisation in
cases where the application of customs rules would not be impeded.
4. Paragraphs 1, 2 and 3 shall also apply where a building in a free
zone or a building constituting a free warehouse is converted.
Article 802
The customs authorities of the Member States shall communicate the
following information to the Commission:
(a) the free zones in existence and in operation in the Community
according to the classification under Article 799;
(b) the designated customs authorities to which the application referred
to in Article 804 must be presented.
The Commission shall publish the information referred to in (a) and (b)
in the Official Journal of the European Communities , C series.1993R2454 — EN — 01.05.2004 — 007.001 — 201
▼M20
▼M20
Subsection 2
Approval of the stock records
Article 803
1. The carrying on of activities by an operator shall be subject to the
approval by the customs authorities of the stock records referred to:
— in Article 176 of the Code in the case of a free zone of control type
I or a free warehouse;
— in Article 105 of the Code in the case of a free zone of control type
II.
2. The approval shall be issued in writing. It shall be accorded only
to persons offering all the necessary guarantees concerning the applica-tion of the provisions on free zones or free warehouses.
Article 804
1. The application for approval of the stock records shall be
submitted in writing to the customs authorities designated by the
Member State where the free zone or free warehouse is located.
2. The application referred to in paragraph 1 shall specify which
activities are envisaged, this information being considered as the notifi-cation referred to in Article 172(1) of the Code. It shall include the
following:
(a) a detailed description of the stock records kept or to be kept;
(b) the nature and customs status of the goods to which these activities
relate;
(c) where applicable, the customs procedure under which the activities
are to be carried out;
(d) any other information needed by the customs authorities in order to
ensure the proper application of the provisions.
Section 2
Provisions applicable to free zones of control type I and to free
warehouses
Subsection 1
Controls
Article 805
The fence enclosing free zones shall be such as to facilitate supervision
by the customs authorities outside the free zone and prevent any goodsbeing removed irregularly from the free zone.
►
C9 The first subparagraph ◄shall also apply mutatis mutandis to
free warehouses.
The area immediately outside the fence shall be such as to permit
adequate supervision by the customs authorities. Access to the saidarea 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 thegoods 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 warehouse1993R2454 — EN — 01.05.2004 — 007.001 — 202
▼M20
or their re-entry into another part of the customs territory of the
Community;
(c) reference particulars of the transport document used on entry and
removal of the goods;
(d) indication of customs status and, where relevant, reference particu-
lars of the certificate certifying this status referred to in Article
812;
(e) particulars of usual forms of handling;
(f) as the case may be, one of the indications referred to in Articles
549, 550 or 583;
(g) particulars concerning goods which would not be subject upon
release for free circulation or temporary importation to 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.
Where records have to be kept for the purposes of a customs proce-
dure, the information contained in those records need not appear inthe stock records.
Article 807
The inward processing or processing under customs control procedures
shall be discharged in respect of the compensating products, processed
products or goods in the unaltered state situated in a free zone or free
warehouse by entry in the stock records of the free zone or free ware-house. Reference particulars of such entry shall be recorded in therecords for inward processing or processing under customs control, asthe case may be.
Subsection 2
Other provisions concerning the operation of free zone of control
type I and free warehouses
Article 808
Commercial policy measures provided for in Community acts shall be
applicable to non-Community goods placed in a free zone or free ware-
house only to the extent that they refer to the entry of goods into thecustoms territory of the Community.
Article 809
Where the elements for assessment of the customs debt to be taken into
consideration are those applicable before the goods have undergoneusual forms of handling referred to in Annex 72, an Information SheetINF8 may be issued in accordance with Article 523.
Article 810
A victualling warehouse may be set up in a free zone or a free ware-
house in accordance with Article 40 of Regulation (EC) No 800/1999.
Article 811
In the case of the re-exportation of non-Community goods which are
not unloaded or which are transhipped, the notification referred to inArticle 182(3) of the Code shall not be required.
Article 812
Where the customs authorities certify the Community or non-Commu-
nity status of the goods, in accordance with Article 170(4) of the Code,they shall use a form conforming to the model and provisions in Annex109.1993R2454 — EN — 01.05.2004 — 007.001 — 203
▼M20
The operator shall certify the Community status of the goods by means
of that form where non-Community goods are declared for release forfree circulation in accordance with Article 173(a) of the Code,
including where discharging the inward processing or processing under
customs control procedures.
Section 3
Provisions applicable to free zones of control type II
Article 813
Without prejudice to the provisions in section 1 and in Article 814, the
provisions laid down for the customs warehouse arrangements shall be
applicable to the free zone of control type II.
Article 814
Where non-Community goods which are not unloaded or which are
only transhipped are placed under the free zone using the local clear-ance procedure and re-exported later using the same procedure, the
customs authorities may relieve the operator from the obligation to
inform the competent customs office of each arrival or departure ofsuch goods. In this case, the control measures shall take account ofthe special nature of the situation.
The short-term storage of goods in connection with such transhipment
shall be considered to be an integral part of the transhipment.
CHAPTER 2
Re-exportation, destruction and abandonment
Article 841
Where re-exportation is subject to a customs declaration, the provisions
of Articles 788 to 796 shall apply mutatis mutandis , without prejudice
to particular provisions which may apply when the previous customsprocedure with economic impact is discharged.
Where an ATA carnet is used for re-exportation of goods under
temporary importation, the customs declaration may be lodged at acustoms office other than that referred to in the first sentence of Article161(5) of the Code.
Article 842
1. For the purposes of Article 182 (3) of the Code, notification of
destruction of goods shall be made in writing and signed by the personconcerned. The notification must be made in sufficient time to allowthe customs authorities to supervise the destruction.
2. Where the goods in question are already the subject of a declara-
tion accepted by the customs authorities, they shall make a reference tothe destruction on the declaration and invalidate the declaration inaccordance with Article 66 of the Code.
The customs authorities present when the goods are destroyed shall
specify on the form or declaration the type and quantity of any waste
or scrap resulting from the destruction in order to determine the itemsof charge applicable to them and to be used when they are assignedanother customs-approved treatment or use.
3. The provisions of the first subparagraph of paragraph 2 shall
apply mutatis mutandis to goods abandoned to the Exchequer.1993R2454 — EN — 01.05.2004 — 007.001 — 204
▼B
▼M22
▼B
▼B
TITLE VI
GOODS LEAVING THE CUSTOMS TERRITORY OF THE
COMMUNITY
Article 843
1. This Title lays down the conditions applicable to goods moving
from one point in the customs territory of the Community to another
which temporarily leave that territory, whether or not crossing the terri-tory of a third country, whose removal or export from the customsterritory of the Community is prohibited or is subject to restrictions,duties or other charges on export by a Community measure in so faras that measure so provides and without prejudice to any special provi-
sions which it may comprise.
These conditions shall not, however, apply:
— where, on declaration of the goods for export from the customs
territory of the Community, proof is furnished to the customs officeat which export formalities are carried out that an administrativemeasure freeing the goods from restriction has been taken, thatany duties, taxes or other charges due have been paid or that, inthe circumstances obtaining, the goods may leave the customs terri-
tory of the Community without further formalities, or
— where the goods are transported by direct flight without stopping
outside the customs territory of the Community, or by a regular
shipping service within the meaning of Article 313a.
2. Where the goods are placed under a Community transit proce-
dure, the principal shall enter on the document used for the
Community transit declaration, specifically in box 44 (‘Additonal infor-
mation’) of the Single Administrative Document where that is used,one of the following phrases:
— Salida de la Comunidad sometida a restricciones o imposiciones en
virtud del (de la) Reglamento/Directiva/Decisión n
o…
— Udpassage fra Fællesskabet undergivet restriktioner eller afgifter i
henhold til forordning/direktiv/afgørelse nr. …
— Ausgang aus der Gemeinschaft — gemäß Verordnung/Richtlinie/
Beschluß Nr. … Beschränkungen oder Abgaben unterworfen.
—Η έξοδος από την Κοινότητα υποβάλλεται σε περιορισµούς η
σε επιβαρύνσεις από τον κανονισµό /την οδηγία /την απόφαση
αριθ. …
— Exit from the Community subject to restrictions or charges under
Regulation/Directive/Decision No …
— Sortie de la Communauté soumise à des restrictions ou à des impo-
sitions par le règlement ou la directive/décision no…
— Uscita dalla Comunità soggetta a restrizioni o ad imposizioni a
norma del(la) regolamento/direttiva/decisione n. …
— Bij uitgang uit de Gemeenschap zijn de beperkingen of heffingen
van Verordening/Richtlijn/Besluit nr. … van toepassing.
— Saída da Comunidade sujeita a restrições ou a imposições pelo(a)
Regulamento/Directiva/Decisão no…
— Yhteisöstä vientiin sovelletaan asetuksen/direktiinvinl./päätöksen
N:o … mukaisia rajoituksia tai maksuja
— Utförsel från gemenskapen omfattas i enlighet med förordning/
direktiv/beslut … av restriktioner eller pålagor
— Výstup ze Spole čenství podléhá omezením nebo dávkám podle
nařízení/sm ěrnice/rozhodnutí č…
— Ühenduse territooriumilt väljumine on aluseks piirangutele ja
maksudele vastavalt määrusele/direktiivile/otsusele nr…
— Izvešana no Kopienas, piem ērojot ierobežojumus vai maks ājumus
saskaņāar Regulu/ Direkt īvu/ Lēmumu Nr. …
— Išvežimui iš Bendrijos taikomi apribojimai arba mokes čiai, nustatyti
Reglamentu/ Direktyva/ Sprendimu Nr. …1993R2454 — EN — 01.05.2004 — 007.001 — 205
▼M18
▼A2
▼A2
— A kilépés a Közösség területér ől a … rendelet /irányelv/határozat
szerinti korlátozás vagy vámteherfizetési kötelezettség alá esik
—ħruġmill-Komunita'su ġġett għa-restrizzjonijiet jew ħlasijiet ta ħt
Regola/Direttiva/De ċiżjoni Nru…
— Wyprowadzenie ze Wspólnoty podlega ograniczeniom lub opłatom
zgodnie z rozporz ądzeniem / dyrektyw ą/ decyzjąnr …
— Iznos iz Skupnosti zavezan omejitvam ali obveznim pla čilom na
podlagi uredbe/direktive/odlo čbe št…
— Výstup zo spolo čenstva podlieha obmedzeniam alebo platbám poda
nariadenia/smernice/rozhodnutia č…
3. Where the goods are:
(a) placed under a customs procedure other than the Community transit
procedure, or
(b) moved without being under a customs procedure.
The T5 control copy shall be made out in accordance with Articles
912a to 912g. In box 104 of the T5 form a cross shall be entered inthe square ‘Other (specify)’ and the phrase stipulated in paragraph 2added.
In the case of goods falling within point (a) of the first subparagraph,
the T5 control copy shall be made out at the customs office at which
the formalities required for consignment of the goods are completed. In
the case of goods falling within point (b) of the first subparagraph, theT5 control copy shall be presented with the goods at the competentcustoms office for the place where the goods leave the customs terri-tory of the Community.
Those offices shall specify the latest date by which the goods, must be
presented at the customs office of destination and, where appropriate,
shall enter in the customs document under cover of which the goodsare to be transported the phrase specified in paragraph 2.
For the purposes of the T5 control copy, the office of destination shall
be either the office of destination for the customs procedure underpoint (a) of the first subparagraph or, where point (b) of the first
subparagraph applies, the competent customs office for the place where
the goods are brought back into the customs territory of the Commu-nity.
4. Paragraph 3 shall also apply to goods moving from one point in
the customs territory of the Community to another through the territoryof one or more of the EFTA countries referred to in Article 309(f)
which are reconsigned from one of those countries.
5. If the Community measure referred to in paragraph 1 provides for
the lodging of a guarantee, that guarantee shall be lodged in accordancewith Article 912b(2).
6. Where the goods, on arrival at the office of destination, either are
not immediately recognised as having Community status or do not
immediately undergo the customs formalities required for goods
brought into the customs territory of the Community, the office ofdestination shall take all the measures prescribed for them.
7. In the circumstances described in paragraph 3, the office of desti-
nation shall return the original of the T5 control copy without delay tothe address shown in box B ‘Return to …’ of the T5 form once all the
required formalities have been completed and annotations made.
8. Where the goods are not brought back into the customs territory
of the Community, they shall be deemed to have left the customs terri-tory of the Community irregularly from the Member State where eitherthey were placed under the procedure referred to in paragraph 2 or theT5 control copy was made out.1993R2454 — EN — 01.05.2004 — 007.001 — 206
▼M18
▼B
PART III
Privileged operations
TITLE I
RETURNED GOODS
Article 844
1. In accordance with Article 185 (2) (b) of the Code, the following
shall be exempt from import duties:
— goods previously exported from the customs territory of the
Community, in respect of which the customs export formalities
have been completed with a view to obtaining refunds or otheramounts provided for on exportation under the common agriculturalpolicy,
or
— goods in respect of which a financial advantage other than the said
refunds or other amounts has been granted under the common agri-cultural policy, entailing an obligation to export the said goods,
provided it is established, as appropriate, that the refunds or other
amounts paid have been repaid, or that the necessary steps have beentaken by the competent authorities for such sums to be withheld, or thatthe other financial advantages granted have been cancelled, and that thegoods:
(i) could not be entered for home use in the country to which they
were sent on account of laws in force in that country;
(ii) were returned by the consignee as being defective or not in accor-
dance with the provisions of the contract relating to them;
(iii) were reimported into the customs territory of the Community
because they could not be used for the purposes intended owing
to other circumstances outside the exporter's control.
2. The circumstances referred to in paragraph 1 (iii) shall include
the following:
(a) goods returned to the customs territory of the Community
following damage occurring before delivery to the consignee, either
to the goods themselves or to the means of transport on which they
were carried;
(b) goods originally exported for the purposes of consumption or sale
in the course of a trade fair or similar occasion which have not
been so consumed or sold;
(c) goods which could not be delivered to the consignee on account of
his physical or legal incapacity to honour the contract under which
the goods were exported;
(d) goods which, because of natural, political or social disturbances,
could not be delivered to their consignee or which reached him
after the mandatory delivery date stipulated in the contract under
which the goods were exported;
(e) products covered by the common organization of the market in
fruit and vegetables, exported and sent for sale on consignment,
but which were not sold in the market of the third country of desti-nation.
3. Goods exported under the common agricultural policy with an
export licence or an advance fixing certificate shall not be exemptfrom import duties unless it is established that the relevant Community
provisions have been complied with.
4. The goods referred to in paragraph 1 shall not be exempt from
import duties unless they are entered for free circulation in the customsterritory of the Community within twelve months of the date ofcompletion of the customs formalities relating to their exportation.1993R2454 — EN — 01.05.2004 — 007.001 — 207
▼M13
▼B
▼M14
However, where the goods are declared for free circulation after expiry
of the period referred to in the first subparagraph, the customs authori-ties of the Member State of reimportation may allow the period to be
exceeded where exceptional circumstances justify this. Where the
customs authorities do allow the period to be exceeded, they shallsend details of the case to the Commission.
Article 845
Returned goods shall be exempt from import duties even where they
represent only a proportion of the goods previously exported from the
customs territory of the Community.
The same applies where the goods consist of parts or accessories
belonging to machines, instruments, apparatus or other productspreviously exported from the customs territory of the Community.
Article 846
1. By way of derogation from Article 186 of the Code, returned
goods in one of the following situations shall be exempt from import
duties:
(a) goods which, after having been exported from the customs territory
of the Community, have received no treatment other than thatnecessary to maintain them in good condition or handling whichalters their appearance only;
(b) goods which, after having been exported from the customs territory
of the Community, received treatment other than that necessary tomaintain them in good condition or handling other than thataltering their appearance, but which proved to be defective orunsuitable for their intended use, provided that one of the following
conditions is fulfilled:
— such treatment or handling was applied to the goods solely with
a view to repairing them or restoring them to good condition,
— their unsuitability for their intended use became apparent only
after such treatment or handling had commenced.
2. Where returned goods have undergone treatment or handling
permitted under paragraph 1 (b) and such treatment would haverendered them liable to import duties if they had come under outwardprocessing arrangements, the rules in force for charging duty under thesaid arrangements shall apply.
However, if goods have undergone an operation consisting of repair or
restoration to good condition which became necessary as a result of
unforeseen circumstances which arose outside the customs territory ofthe Community, this being established to the satisfaction of thecustoms authorities, relief from import duties shall be granted providedthat the value of the returned goods is not higher, as a result of suchoperation, than their value at the time of export from the customs terri-
tory of the Community.
3. For the purposes of the second subparagraph of paragraph 2:
(a) repair or restoration to good condition which became necessary
means: any operation to remedy operating defects or materialdamage suffered by goods while they were outside the customsterritory of the Community, without which the goods could no
longer be used in the normal way for the purposes for which they
were intended;
(b) the value of returned goods shall be considered not to be higher, as
a result of the operation which they have undergone, than their
value at the time of export from the customs territory of the
Community, when the operation does not exceed that which isstrictly necessary to enable them to continue to be used in thesame way as at that time.
When the repair or restoration to good condition of goods necessitates
the incorporation of spare parts, such incorporation shall be limited to1993R2454 — EN — 01.05.2004 — 007.001 — 208
▼B
▼B
those parts strictly necessary to enable the goods to be used in the same
way as at the time of export.
Article 847
When completing the customs export formalities, the customs authori-
ties shall, at the request of the person concerned, issue a documentcontaining the information necessary for identification of the goods in
the event of their being returned to the customs territory of the
Community.
Article 848
1. The following shall be accepted as returned goods:
— goods for which the following documents are produced in support
of the declaration for release for free circulation:
(a) the copy of the export declaration returned to the exporter by
the customs authorities, or a copy of such document certifiedtrue by the said authorities; or
(b) the information sheet provided for in Article 850.
Where evidence available to the customs authorities at the
customs office of reimportation or ascertainable by them fromthe person concerned indicates that the goods declared for freecirculation were originally exported from the customs territoryof the Community, and at that time satisfied the conditions for
acceptance as returned goods, the documents referred to at (a)
and (b) shall not be required.
— goods covered by an ATA carnet issued in the Community.
These goods may be accepted as returned goods, within the limits laid
down by Article 185 of the Code, even when the validity of the ATA
carnet has expired.
In all cases, the formalities laid down in Article 290 (2) shall be carried
out.
2. The first indent of paragraph 1 shall not apply to the international
movement of packing materials, means of transport or certain goodsadmitted under specific customs arrangements where autonomous orconventional provisions lay down that customs documents are not
required in these circumstances.
Nor shall it apply in cases where goods may be declared for release for
free circulation orally or by any other act.
3. Where they consider it necessary, the customs authorities at the
customs office of reimportation may ask the person concerned►
C1 to submit additional evidence, in particular for the purposes of
identification of the returned goods. ◄
Article 849
1. A declaration for release for free circulation relating to returned
goods whose export may have given rise to the completion of customsexport formalities with a view to obtaining refunds or other amountsprovided for on exportation under the common agricultural policy, shall
be supported not only by the documents referred to in Article 848, but
by a certificate issued by the authorities responsible for the grant ofsuch refunds or amounts in the Member State of exportation. Suchcertificate shall contain the particulars necessary to allow the customsoffice where the goods concerned were declared for free circulation toverify that it relates to the said goods.
2. When the export of the goods did not give rise to the completion
of customs export formalities with a view to obtaining refunds or otheramounts provided for on exportation under the common agriculturalpolicy, the certificate shall bear one of the following indications:
— Sin concesión de restituciones u otras cantidades a la exportación,
— Ingen restitutioner eller andre beløb ydet ved udførslen,1993R2454 — EN — 01.05.2004 — 007.001 — 209
▼B
— Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen,
—∆εν έτυχαν επιδοτήσεων ή άλλων χορηγήσεων κατά την
εξαγωγή ,
— No refunds or other amounts granted on exportation,— Sans octroi de restitutions ou autres montants à l'exportation,— Senza concessione di restituzioni o altri importi all'esportazione,— Geen restituties of andere bij de uitvoer verleende bedragen,
— Sem concessão de restituições ou outros montantes na exportação,
— Vietäessä ei myönnetty vientitukea eikä muita määriä — Inga
bidrag eller andra belopp har beviljats vid exporten,
— Inga bidrag eller andra belopp har beviljats vid exporten,
— Bez vývozních náhrad nebo jiných částek poskytovaných p ři
vývozu,
— Ekspordil ei makstud toetusi ega muid summasid,— Bez kompens ācijas vai cit ām summ ām, kas paredz ētas par pre ču
izvešanu,
— Eksportas teis ėsįgrąžinamąsias išmokas arba kitas pinig ųsumas
nesuteikia,
— Kivitel esetén visszatérítést vagy egyéb kedvezményt nem vettek
igénybe,
— L-ebda rifu żjoni jew ammonti o ħra mogħtija fuq esportazzjoni,
— Nie przyznano dopłat lub innych kwot wynikaj ących z wywozu,
— Brez izvoznih nadomestil ali drugih izvoznih ugodnosti,
— Pri vývoze sa neposkytujú žiadne náhrady alebo iné pe ňažné
čiastky.
3. When the export of the goods did give rise to the completion of
customs export formalities with a view to obtaining refunds or other
amounts provided for on exportation under the common agriculturalpolicy, the certificate shall bear one of the following indications:
— Restituciones y otras cantidades a la exportación reintegradas por
… (cantidad),
— De ved udførslen ydede restitutioner eller andre beløb er tilbagebe-
talt for … (mængde),
— Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für …
(Menge) zurückbezahlt,
—Επιδοτήσεις και άλλες χορηγήσεις κατά την εξαγωγή
επεστράφησαν για …(ποσότης) ,
— Refunds and other amounts on exportation repaid for … (quantity),
— Restitutions et autres montants à l'exportation remboursés pour …
(quantité),
— Restituzioni e altri importi all'esportazione rimborsati per …
(quantità),
— Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid)
terugbetaald,
— Restituições e outros montantes na exportação reembolsados para
… (quantidade),
— Vientituki ja muut vietäessä maksetut määrät maksettu takaisin …
(määrä) osalta — De vid exporten beviljade bidragen eller andrabelopp har betalats tillbaka för … (kvantitet),
— De vid exporten beviljade bidragen eller andra belopp har betalats
tillbaka för … (kvantitet),
— Vývozní náhrady nebo jiné částky poskytované p ři vývozu vypla-
ceny za … (množství),
— Ekspordil makstud toetused ja muud summad tagastatud … (kogus)
eest,1993R2454 — EN — 01.05.2004 — 007.001 — 210
▼A1
▼A2
▼B
▼A1
▼A2
▼A2
— Kompens ācijas un citas par pre ču izvešanu paredz ētas summas
atmaksātas par … (daudzums),
—G rąžinamosios išmokos ir kitos eksporto atveju mokamos pinig ų
sumos išmok ėtos už … (kiekis),
— Kivitel esetén igénybevett visszatérítés vagy egyéb kedvezmény …
(mennyiség) után visszafizetve,
— Rifużjoni jew ammonti o ħra fuq esportazzjoni mog ħtija lura g ħal …
(kwantita'),
— Dopłaty i inne kwoty wynikaj ące z wywozu wypłacono za …
(ilość),
— Izvozna nadomestila ali zneski drugih izvoznih ugodnosti povrnjeni
za … (koli čina),
— Náhrady a iné pe ňažnéčiastky pri vývoze vyplatené za …
(množstvo),
or
— Título de pago de restituciones u otras cantidades a la exportación
anulado por … (cantidad),
— Ret til udbetaling af restitutioner eller andre beløb ved udførslen er
annulleret for … (mængde),
— Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen
Ausfuhrvergünstigungen für … (Menge) ungültig gemacht,
—Αποδεικτικό πληρωµής επιδοτήσεων ή άλλων χορηγήσεων
κατά την εξαγωγή ακυρωµένο για …(ποσότης) ,
— Entitlement to payment of refunds or other amounts on exportation
cancelled for … (quantity),
— Titre de paiement des restitutions ou autres montants à l'exportation
annulé pour … (quantité),
— Titolo di pagamento delle restituzioni o di altri importi all'esporta-
zione annullato per … (quantità),
— Aanspraak op restituties of andere bedragen bij uitvoer vervallen
voor … (hoeveelheid),
— Título de pagamento de restituições ou outros montantes à expor-
tação anulado para … (quantidade),
— Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin
peruutettu … (määrä) osalta — Rätt till utbetalning av bidrag och
andra belopp vid exporten har annullerats för … (kvantitet),
— Rätt till utbetalning av bidrag och andra belopp vid exporten har
annullerats för … (kvantitet),
— Nárok na vyplacení vývozních náhrad nebo jiných částek poskyto-
vaných p ři vývozu za … (množství) zanikl,
— Õigus saada toetusi või muid summasid ekspordil on … (kogus)
eest kehtetuks tunnistatud,
— Tiesības izmaks āt kompens ācijas vai citas summas, kas paredz ētas
par preču izvešanu, atceltas attiec ībāuz … (daudzums),
— Teisėį grąžinamųjųišmokųarba kit ųeksporto atveju mokam ų
pinigųsumųmokėjimąuž … (kiekis) panaikinta,
— Kivitel esetén … igénybevett visszatérítésre vagy egyéb kedvezmé-
nyre való jogosultság … (mennyiség) után megsz űnt,
— Mhux intitolati g ħalħlas ta'rifu żjoni jew ammonti o ħra fuq l-espor-
tazzjoni g ħal … (kwantita'),
— Uprawnienie do otrzymania dopłat lub innych kwot wynikaj ących z
wywozu anulowano dla … (ilo ść),
— Upravi čenost do izpla čila izvoznih nadomestil ali zneskov drugih
izvoznih ugodnosti razveljavljena za … (koli čina),
— Nárok na vyplatenie náhrad alebo iných pe ňažných čiastok pri
vývoze za … (množstvo) zanikol,1993R2454 — EN — 01.05.2004 — 007.001 — 211
▼A1
▼A2
▼B
depending on whether the refunds or other amounts provided for on
exportation have or have not already been paid by the competentauthorities.
4. In the case referred to in subparagraph (b) of the first indent of
Article 848 (1), the certificate referred to in paragraph 1 shall be
made out on the information sheet INF 3 provided for in Article 850.
5. When the customs authorities at the customs office where the
goods are declared for release for free circulation have the means tosatisfy themselves that no refund or other amount provided for onexportation under the common agricultural policy has been granted,and cannot subsequently be granted, the certificate referred to in para-
graph 1 shall not be required.
Article 850
Information sheet INF 3 shall be drawn up in an original and two
copies on forms which conform to the specimens appearing in Annex
110.
Article 851
1. Subject to paragraph 3, information sheet INF 3 shall be issued at
the exporter's request by the customs authorities at the customs office
of exportation at the time of completion of the export formalities for
the goods concerned, if the exporter declares that it is probable thatthese goods will be returned via a customs office other than thecustoms office of exportation.
2. Information sheet INF 3 may also be issued, at the exporter's
request, by the customs authorities at the customs office of exportationafter completion of the export formalities for the goods concerned,provided that these authorities can establish, on the basis of the infor-
mation at their disposal, that the particulars in the exporter's request
relate to the goods exported.
3. In the case of the goods referred to in Article 849 (1), information
sheet INF 3 may be issued only after completion of the relevantcustoms export formalities, and subject to the proviso in paragraph 2.
In addition, it may be issued only on condition that:
(a) box B has been completed and endorsed by the customs authorities
beforehand; and
(b) box A has been completed and endorsed by the customs authorities
beforehand, where the information contained therein is required.
Article 852
1. Information sheet INF 3 shall contain all items of information
required by the customs authorities for the purpose of identifying the
exported goods.
2. Where it is expected that the exported goods will be returned to
the customs territory of the Community through several customs offices
other than the customs office of exportation, the exporter may ask forseveral information sheets INF 3 to be issued to cover the total quantityof the goods exported.
Similarly, the exporter may ask the customs authorities which issued an
information sheet INF 3 to replace it by several information sheets INF3 covering the total quantity of goods included in the information sheet
INF 3 initially issued.
The exporter may also ask for an information sheet INF 3 to be issued
in respect of a proportion only of the exported goods.
Article 853
The original and one copy of information sheet INF 3 shall be returned
to the exporter for presentation at the customs office of reimportation.1993R2454 — EN — 01.05.2004 — 007.001 — 212
▼B
The second copy shall be kept in the official files of the customs autho-
rities who issued it.
Article 854
The customs office of reimportation shall record on the original and on
the copy of information sheet INF 3 the quantity of returned goodsexempted from import duties, retaining the original and sending the
copy, bearing the reference number and the date of declaration for
free circulation, to the customs authorities who issued it.
The said customs authorities shall compare this copy with the one in
their possession and retain it in their official files.
Article 855
In the event of theft, loss or destruction of the original information
sheet INF 3, the person concerned may ask the customs authoritieswhich issued it for a duplicate. They shall comply with this request ifthe circumstances warrant it. A duplicate so issued shall bear one of thefollowing indications:
— DUPLICADO,
— DUPLIKAT,
— DUPLIKAT,—ΑΝΤΙΓΡΑΦΟ ,
— DULICATE,
— DUPLICATA,
— DUPLICATO,— DUPLICAAT,— SEGUNDA VIA,
— KAKSOISKAPPALE — DUPLIKAT,
— DUPLIKAT,
— DUPLIKÁT,
— DUPLIKAAT,— DUBLIK ĀTS,
— DUBLIKATAS,
— MÁSODLAT,— DUPLIKAT,— DUPLIKAT,
— DVOJNIK,
— DUPLIKÁT.
The customs authorities shall record on the copy of information sheet
INF 3 in their possession that a duplicate has been issued.
Article 856
1. At the request of the customs authorities at the customs office of
reimportation, the customs authorities at the customs office of exporta-tion shall communicate to the former all the information at theirdisposal to enable them to determine whether the goods meet theconditions necessary to benefit from the provisions of this part.
2. Information sheet INF 3 may be used for the request and the
transmission of the information referred to in paragraph 1.1993R2454 — EN — 01.05.2004 — 007.001 — 213
▼A1
▼A2
▼B
▼M13
TITLE II
PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS
TAKEN FROM THE TERRITORIAL SEA OF A THIRD
COUNTRY BY COMMUNITY FISHING VESSELS
Article 856a
1. Exemption from import duties for the products referred to in
Article 188 of the Code shall be subject to the presentation of a certi-ficate in support of the declaration for release for free circulationrelating to those products.
2. For products to be released for free circulation in the Community,
in the situations referred to in Article 329(a) to (d), the master of theCommunity vessel making the catch shall complete boxes 3, 4 and 5and, if need be, box 9, of the certificate. If the catch has been
processed on board, the master of the vessel shall also complete boxes
6, 7 and 8.
Articles 330, 331 and 332 shall apply to completion of the corre-
sponding boxes on the certificate.
When the declaration is made for release for free circulation of these
products, the declarant shall complete boxes 1 and 2 of the certificate.
3. The certificate must conform to the model set out in Annex 110a
and be drawn up in accordance with paragraph 2.
4. Where the products are declared for release for free circulation at
the port where they were unloaded from the Community fishing vessel
which made the catch, the derogation referred to in Article 326(2) shall
apply mutatis mutandis.
5. For the purposes of paragraphs 1 to 4, the meaning of ‘Commu-
nity fishing vessel’ and ‘Community factory vessel’ shall be as definedin Article 325(1) while ‘products’ shall be taken to mean thoseproducts and goods referred to in Articles 326 to 332, where referenceis made to those provisions.
6. In order to ensure that paragraphs 1 to 5 are complied with, the
Member State administrations shall accord each other mutual assistancein checking that certificates are authentic and the particulars in them
accurate.
PART IV
CUSTOMS DEBT
TITLE I
SECURITY
Article 857
1. The types of security other than cash deposits or guarantors,
within the meaning of Articles 193, 194 and 195 of the Code, and the
cash deposit or the submission of securities for which Member Statesmay opt even if they do not comply with the conditions laid down inArticle 194 (1) of the Code, shall be as follows:
(a) the creation of a mortgage, a charge on land, an antichresis or other
right deemed equivalent to a right pertaining to immovable prop-erty;
(b) the cession of a claim, the pledging, with or without surrendering
possession, of goods, securities or claims or, in particular, a savings
bank book or entry in the national debt register;
(c) the assumption of joint contractual liability for the full amount of
the debt by a third party approved for that purpose by the customsauthorities and, in particular, the lodging of a bill of exchange thepayment of which is guaranteed by such third party;1993R2454 — EN — 01.05.2004 — 007.001 — 214
▼B
▼B
(d) a cash deposit or security deemed equivalent thereto in a currency
other than that of the Member State in which the security is given;
(e) participation, subject to payment of a contribution, in a general
guarantee scheme administered by the customs authorities.
2. The circumstances in which and the conditions under which
recourse may be had to the types of security referred to in paragraph1 shall be determined by the customs authorities.
Article 858
Where security is given by making a cash deposit, no interest thereon
shall be payable by the customs authorities.
TITLE II
INCURRENCE OF THE DEBT
CHAPTER 1
Failures which have no significant effect on the operation of
temporary storage or of the customs procedure
Article 859
The following failures shall be considered to have no significant effect
on the correct operation of the temporary storage or customs procedure
in question within the meaning of Article 204 (1) of the Code,provided:
— they do not constitute an attempt to remove the goods unlawfully
from customs supervision,
— they do not imply obvious negligence on the part of the person
concerned, and
— all the formalities necessary to regularize the situation of the goods
are subsequently carried out:
1. exceeding the time limit allowed for assignment of the goods to
one of the customs-approved treatments or uses provided forunder the temporary storage or customs procedure in question,where the time limit would have been extended had an exten-sion been applied for in time;
2. in the case of goods placed under a transit procedure, failure to
fulfil one of the obligations entailed by the use of that proce-dure, where the following conditions are fulfilled:
(a) the goods entered for the procedure were actually presented
intact at the office of destination;
(b) the office of destination has been able to ensure that the
goods were assigned a customs-approved treatment or useor were placed in temporary storage at the end of the transit
operation;
(c) where the time limit set under Article 356 has not been
complied with and paragraph 3 of that Article does notapply, the goods have nevertheless been presented at the
office of destination within a reasonable time;
3. in the case of goods placed in temporary storage or under the
customs warehousing procedure, handling not authorized in
advance by the customs authorities, provided such handling
would have been authorized if applied for;
4. in the case of goods placed under the temporary importation
procedure, use of the goods otherwise than as provided for in
the authorization, provided such use would have been author-
ized under that procedure if applied for;
5. in the case of goods in temporary storage or placed under a
customs procedure, unauthorized movement of the goods,1993R2454 — EN — 01.05.2004 — 007.001 — 215
▼M21
▼B
▼B
provided the goods can be presented to the customs authorities
at their request;
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;
7. in the case of goods or products physically transferred within
the meaning of Articles 296, 297 or 511, failure to fulfil one
of the conditions under which the transfer takes place, wherethe following conditions are fulfilled:
(a) the person concerned can demonstrate, to the satisfaction of
the customs authorities, that the goods or products arrivedat the specified premises or destination and, in cases of
transfer based on Articles 296, 297, 512(2) or 513, that the
goods or products have been duly entered in the records ofthe specified premises or destination, where those Articlesrequire such entry in the records;
(b) where a time limit set in the authorisation was not
observed, the goods or products nevertheless arrived at the
specified premises or destination within a reasonable time;
8. in the case of goods eligible on release for free circulation for
the total or partial relief from import duties referred to in
Article 145 of the Code, the existence of one of the situationsreferred to in Article 204 (1) (a) or (b) of the Code while thegoods concerned are in temporary storage or under anothercustoms procedure before being released for free circulation;
9. in the framework of inward processing and processing under
customs control, exceeding the time-limit allowed for submis-sion of the bill of discharge, provided the limit would havebeen extended had an extension been applied for in time;
10. exceeding the time-limit allowed for temporary removal from a
customs warehouse, provided the limit would have beenextended had an extension been applied for in time.
Article 860
The customs authorities shall consider a customs debt to have been
incurred under Article 204 (1) of the Code unless the person whowould be the debtor establishes that the conditions set out in Article859 are fulfilled.
Article 861
The fact that the failures referred to in Article 859 do not give rise to a
customs debt shall not preclude the application of provisions of crim-
inal law in force or of provisions allowing cancellation and withdrawalof authorizations issued under the customs procedure in question.
CHAPTER 2
Natural wastage
Article 862
1. For the purposes of Article 206 of the Code, the customs authori-
ties shall, at the request of the person concerned, take account of thequantities missing wherever it can be shown that the losses observedresult solely from the nature of the goods and not from any negligenceor manipulation on the part of that person.1993R2454 — EN — 01.05.2004 — 007.001 — 216
▼M20
▼M21
▼M12
▼M20
▼B
▼B
2. In particular, negligence or manipulation shall mean any failure to
observe the rules for transporting, storing, handling, working or proces-sing the goods in question imposed by the customs authorities or by
normal practice.
Article 863
The customs authorities may waive the obligation for the person
concerned to show that the goods were irretrievably lost for reasonsinherent in their nature where they are satisfied that there is no other
explanation for the loss.
Article 864
The national provisions in force in the Member States concerning stan-
dard rates for irretrievable loss due to the nature of the goodsthemselves shall be applied where the person concerned fails to showthat the real loss exceeds that calculated by application of the standard
rate for the goods in question.
CHAPTER 3
Goods in special situations
Article 865
The presentation of a customs declaration for the goods in question, or
any other act having the same legal effects, and the production of adocument for endorsement by the competent authorities, shall be
considered as removal of goods from customs supervision within the
meaning of Article 203 (1) of the Code, where these acts have theeffect of wrongly conferring on them the customs status of Communitygoods.
However, in the case of airline companies authorised to use a simpli-
fied transit procedure with the use of an electronic manifest, the goodsshall not be considered to have been removed from customs supervi-sion if, at the initiative or on behalf of the person concerned, they are
treated in accordance with their status as non-Community goods before
the customs authorities find the existence of an irregular situation andif the behaviour of the person concerned does not suggest any fraudu-lent dealing
Article 866
Without prejudice to the provisions laid down concerning prohibitions
or restrictions which may be applicable to the goods in question, where
a customs debt on importation is incurred pursuant to Articles 202,
203, 204 or 205 of the Code and the import duties have been paid,those goods shall be deemed to be Community goods without theneed for a declaration for entry into free circulation.
Article 867
The confiscation of goods pursuant to Article 233 (c) and (d) of the
Code shall not affect the customs status of the goods in question.
Article 867a
1. Non-Community goods which have been abandoned to the Exche-
quer or seized or confiscated shall be considered to have been enteredfor the customs warehousing procedure.
2. The goods referred to in paragraph 1 may be sold by the customs
authorities only on the condition that the buyer immediately carries outthe formalities to assign them a customs-approved treatment or use.1993R2454 — EN — 01.05.2004 — 007.001 — 217
▼M1
▼B
▼M14
▼B
▼M1
▼M1
Where the sale is at a price inclusive of import duties, the sale shall be
considered as equivalent to release for free circulation, and the customsauthorities themselves shall calculate the duties and enter them in the
accounts.
In these cases, the sale shall be conducted according to the procedures
in force in the Member States.
3. Where the administration decides to deal with the goods referred
to in paragraph 1 otherwise than by sale, it shall immediately carry outthe formalities to assign them one of the customs-approved treatmentsor uses laid down in Article 4 (15) (a), (b), (c) and (d) of the code.
TITLE III
RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT
Article 868
Member States need not enter in the accounts amounts of duty of less
than ECU 10.
There shall be no post-clearance recovery of import duties or export
duties where the amount per recovery action is less than ECU 10.
Article 869
The customs authorities shall themselves decide not to enter uncol-
lected duties in the accounts:
(a) in cases in which preferential tariff treatment has been applied in
the context of a tariff quota, a tariff ceiling or other arrangements
when entitlement to this treatment had been ended at the time of
acceptance of the customs declaration without that fact havingbeen published in the Official Journal of the European Commu-
nities before the release for free circulation of the goods in
question or, where such fact is not published, having been madeknown in an appropriate manner in the Member State concerned,
the person liable for payment for his part having acted in good
faith and complied with all the provisions laid down by the legisla-tion in force as regards the customs declaration;
(b) in cases in which they consider that the conditions laid down in
Article 220(2)(b) of the Code are fulfilled, except those in which
the dossier must be transmitted to the Commission pursuant to
Article 871. However, where Article 871(2), second indent, isapplicable, the customs authorities may not adopt a decisionwaiving entry in the accounts of the duties in question until theend of a procedure initiated in accordance with Articles 871 to 876.
Where a request is submitted for repayment or remission under Article236 of the Code in conjunction with Article 220(2)(b) of the Code,subparagraph (b) of the first paragraph of this Article and Articles 871to 876 shall apply mutatis mutandis .
For the purposes of applying the above paragraphs the Member States
shall give each other mutual assistance, particularly where an error bythe customs authorities of a Member State other than the one respon-sible for taking the decision is concerned.
Article 870
1. Each Member State shall hold at the disposal of the Commission
a list of the cases in which the following provisions have been applied:
— Article 869(a),1993R2454 — EN — 01.05.2004 — 007.001 — 218
▼B
▼M10
▼B
▼M23
▼M23
— Article 236 of the Code in conjunction with Article 220(2)(b) of the
Code, where no communication is required under paragraph 2,
— Article 869(b), where no communication is required under para-
graph 2.
2. Each Member State shall communicate to the Commission a list
of the cases in which the amount not collected from the operatorconcerned in respect of one or more import or export operations but
in consequence of a single error is more than EUR 50 000, and the
provisions of Article 236 of the Code in conjunction with Article220(2)(b) of the Code or of Article 869(b) have been applied, givinga short summary of each case. This communication shall be forwardedduring the first and third quarters of each year for all cases in which it
was decided not to enter the uncollected duties in the accounts during
the preceding half-year.
Article 871
1. The customs authority shall transmit the case to the Commission
to be settled under the procedure laid down in Articles 872 to 876
where it considers that the conditions laid down in Article 220(2)(b)of the Code are fulfilled and:
— it considers that the Commission has committed an error within the
meaning of Article 220(2)(b) of the Code,
— the circumstances of the case are related to the findings of a
Community investigation carried out under Council Regulation(EC) No 515/97 of 13 March 1997 on mutual assistance between
the administrative authorities of the Member States and cooperation
between the latter and the Commission to ensure the correct appli-cation of the law on customs and agricultural matters (
1) or under
any other Community legislation or any agreement concluded bythe Community with a country or group of countries in whichprovision is made for carrying out such Community investigations,
or
— the amount not collected from the operator concerned in respect of
one or more import or export operations but in consequence of asingle error is EUR 500 000 or more.
2. However, the cases referred to in paragraph 1 shall not be trans-
mitted where:
— the Commission has already adopted a decision under the procedure
provided for in Articles 872 to 876 on a case involving comparableissues of fact and of law,
— the Commission is already considering a case involving comparable
issues of fact and of law.
3. The dossier submitted to the Commission shall contain all the
information required for full consideration. It shall include detailedinformation on the behaviour of the operator concerned, and in parti-cular on his professional experience, good faith and diligence. Thisassessment shall be accompanied by all information that may demon-
strate that the operator acted in good faith. The dossier shall also
include a statement, signed by the applicant for repayment or remis-sion, certifying that he has read the dossier and either stating that hehas nothing to add or listing all the additional information that heconsiders should be included.
4. As soon as it receives the dossier the Commission shall inform
the Member State concerned accordingly.
5. Should it be found that the information supplied by the Member
State is not sufficient to enable a decision to be taken on the case
concerned in full knowledge of the facts, the Commission may request
that additional information be supplied.
6. Where one of the following situations occurs the Commission
shall return the dossier to the customs authority and the procedure1993R2454 — EN — 01.05.2004 — 007.001 — 219
(1) OJ L 82, 22.3.1997, p. 1.
▼M23
referred to in Articles 872 to 876 shall be deemed never to have been
initiated:
— the dossier shows that there is a disagreement between the customs
authority that has transmitted the dossier and the person who signedthe statement referred to in paragraph 3 as regards the account ofthe facts,
— the dossier is obviously incomplete since it contains nothing that
would justify its consideration by the Commission,
— under paragraphs 1 and 2, the dossier should not be transmitted,
— the existence of a customs debt has not been established,— new information relating to the dossier and of a nature to alter
substantially its presentation of the facts or legal assessment has
been transmitted by the customs authority to the Commission while
it is considering the dossier.
Article 872
The Commission shall send to the Member States a copy of the dossier
referred to in Article 871(3) within 15 days of the date on which itreceived that dossier.
Consideration of the case in question shall be included as soon as
possible on the agenda of a meeting of the group of experts providedfor in Article 873.
Article 872a
Where, at any time in the procedure provided for in Articles 872 and
873, the Commission intends to take a decision unfavourable towards
the person concerned by the case presented, it shall communicate itsobjections to him/her in writing, together with all the documents onwhich it bases those objections. The person concerned by the casesubmitted to the Commission shall express his/her point of view inwriting within a period of one month from the date on which the objec-
tions were sent. If he/she does not give a point of view within that
period, he/she shall be deemed to have waived the right to express aposition.
Article 873
After consulting a group of experts composed of representatives of all
Member States, meeting within the framework of the Committee to
consider the case in question, the Commission shall decide whetherthe circumstances under consideration are such that the duties in ques-tion need not be entered in the accounts.
That decision shall be taken within nine months of the date on which
the dossier referred to in Article 871(3) is received by the Commission.
However, where the declaration or detailed assessment of the operator's
behaviour referred to in Article 871(3) is not included in the dossier,the nine months shall be counted only from the date of receipt of thesedocuments by the Commission. The Commission shall notify thecustoms authority and the person concerned accordingly.
Where the Commission has found it necessary to ask for additional
information from the Member State in order to reach its decision, thenine months shall be extended by a period equivalent to that betweenthe date the Commission sent the request for additional information andthe date it received that information. The Commission shall notify theperson concerned of the extension of the procedure.
Where the Commission conducts investigations itself in order to reach
a decision, the nine months shall be extended by the time necessary tocomplete the investigations. Such an extension shall not exceed ninemonths. The Commission shall notify the customs authority and theperson concerned of the dates on which investigations are opened andclosed.1993R2454 — EN — 01.05.2004 — 007.001 — 220
▼M14
▼M23
▼M23
Where the Commission has notified the person concerned of its objec-
tions in accordance with Article 872a, the period of nine months shallbe extended by one month.
Article 874
The Member State concerned shall be notified of the decision referred
to in Article 873 as soon as possible and in any event within one month
of the expiry of the period specified in that Article.
The Commission shall notify the Member States of the decisions it has
adopted in order to help customs authorities to reach decisions in situa-tions involving comparable issues of fact and law.
Article 875
Where it is established by the decision referred to in Article 873 that
the circumstances under consideration are such that the duties in ques-tion need not be entered in the accounts, the Commission may specify
the conditions under which the Member States may refrain from post-
clearance entry in the account in cases involving comparable issues offact and of law.
Article 876
If the Commission fails to take a decision within the period referred to
in Article 873 or fails to notify a decision to the Member State
concerned within the period referred to in Article 874, the customsauthorities of that Member State shall not enter the duties in questionin the accounts.
Article 876a
1. The customs authorities shall suspend the debtor's obligation to
pay the duties until such time as they have taken a decision on the
request, provided that, where the goods are no longer under customssupervision, security is lodged for the amount of those duties, and that:
(a) in cases where a request for invalidation of a declaration has been
presented, this request is likely to be met;
(b) in cases where a request has been presented for remission pursuant
to Article 236 in conjunction with Article 220 (2) (b) of the Code
or pursuant to Article 238 or Article 239, the customs authoritiesconsider that the conditions laid down in the relevant provisionmay be regarded as having been fulfilled;
(c) in cases other than those referred to under (b), a request has been
presented for remission pursuant to Article 236 of the Code and theconditions referred to in the second paragraph of Article 244 of theCode have been fulfilled.
It shall not be necessary to require a security where such requirement
would be likely, owing to the debtor's circumstances, to cause seriouseconomic or social difficulties.
2. In cases where goods in one of the circumstances referred to in
the second indent of Article 233 (c) or in Article 233 (d) of the Codeare seized, the customs authorities shall suspend the debtor's obligationto pay the duties if they consider that the conditions for confiscationmay be regarded as having been fulfilled.
3. Where a customs debt is incurred under Article 203 of the Code,
the customs authorities shall suspend the obligation of the personreferred to in the fourth indent of paragraph 3 of that Article to paythe duties where at least one other debtor has been identified and theamount of the duties has also been communicated to him in accordancewith Article 221 of the Code.1993R2454 — EN — 01.05.2004 — 007.001 — 221
▼B
▼M10
▼M22
▼M22
The suspension may be granted only on the condition that the person
referred to in the fourth indent of Article 203(3) of the Code is notalso covered by one of the other indents of the said paragraph and has
not been obviously negligent in fulfilling his obligations.
The duration of the suspension shall be limited to one year. However,
this period may be extended by the customs authorities for duly justi-
fied reasons.
The suspension shall be conditional on the lodging by the person for
whose benefit it is granted of a valid security for the amount of the
duties at stake, except where such a security covering the whole
amount of duties at stake already exists and the guarantor has notbeen released from his undertakings. Such security need not berequired where such a requirement would be likely, owing to thedebtor's circumstances, to cause serious economic or social difficulties.
TITLE IV
REPAYMENT OR REMISSION OF IMPORT OR EXPORT
DUTIES
CHAPTER 1
General provisions
Article 877
1. For the purposes of this Title:
(a)customs office of entry in the accounts means: the customs office
where the import or export duties whose repayment or remissionis requested were entered in the accounts;
(b)decision-making customs authority means: the customs authority
competent to decide on an application for repayment or remission
of import or export duties in the Member State where the duties
concerned were entered in the accounts;
(c)supervising customs office means: the customs office having juris-
diction over the goods which gave rise to entry in the accounts ofthe import or export duties whose repayment or remission isrequested, the said office carrying out certain checks required for
appraisal of the application;
(d)implementing customs office means: the customs office which
adopts the measures necessary to ensure that the decision to repay
or remit the import or export duties is correctly implemented.
2. The functions of office of entry in the accounts, decision-making
customs authority, supervising customs office and implementing
customs office may be carried out wholly or in part by the samecustoms office
CHAPTER 2
Implementing provisions relating to Articles 236 to 239 of the Code
Section 1
Application
Article 878
1. Application for repayment or remission of import or export
duties, hereinafter referred to as ‘application for repayment or remis-sion’, shall be made by the person who paid or is liable to pay those
duties, or the persons who have taken over his rights and obligations.
Application for repayment or remission may also be made by the repre-
sentative of the person or persons referred in the first subparagraph.1993R2454 — EN — 01.05.2004 — 007.001 — 222
▼B
▼B
2. Without prejudice to Article 882, application for repayment or
remission shall be made, in one original and one copy, on a formconforming to the specimen and provisions in Annex 111.
However, application for repayment or remission may also be made, at
the request of the person or persons referred to in paragraph 1, on plainpaper, provided it contains the information appearing in the saidAnnex.
Article 879
1. Applications for repayment or remission, accompanied by the
documents referred to in Article 6 (1) of the Code, must be lodged
with the customs office of entry in the accounts, unless the customsauthorities designate another office for this purpose; the said officeshall transmit it immediately after acceptance to the decision-makingcustoms authority if it is not itself designated as such.
2. The customs office referred to in paragraph 1 shall enter the date
of receipt on the original and the copy of the application. It shall return
the copy to the applicant.
Where the second subparagraph of Article 878 (2) is applied, the said
customs office shall acknowledge receipt in writing to the applicant.
Article 880
Without prejudice to any specific provisions adopted in this connection
under the common agricultural policy, an application relating to goods
in respect of which an import or export licence or advance fixing certi-
ficate was produced when the relevant customs declaration was lodgedmust also be accompanied by certification issued by the authoritiesresponsible for issuing such licence or certificate attesting that thenecessary steps have been taken to cancel the effects of the said licence
or certificate.
Such certification shall not be required, however:
— where the customs authority to which the application is submitted
itself issued the licence or certificate in question,
— where the ground relied upon in support of the application is a
substantive error that has no effect on the attribution of the licence
or certificate in question.
Article 881
1. The customs office referred to in Article 879 may accept an
application not containing all the information provided for on theform referred to in Article 878 (2). However, the application mustcontain at least the information to be entered in boxes 1 to 3 and 7.
2. Where paragraph 1 is applied, the said customs office shall set a
time limit for the supply of any missing particulars and/or documents.
3. Where the time limit set by the customs office pursuant to para-
graph 2 is not observed, the application shall be considered to havebeen withdrawn.
The applicant shall be informed of this immediately.
Article 882
1. For returned goods on which export duties were levied at the time
of their export from the customs territory of the Community, repay-ment or remission of these duties shall be subject to the presentationto the customs authorities of a request accompanied by:
(a) the document issued as evidence of payment, where the amounts
concerned have already been collected;
(b) the original, or the copy certified by the customs office of reimpor-
tation, of the declaration for free circulation relating to the returnedgoods.1993R2454 — EN — 01.05.2004 — 007.001 — 223
▼B
This document shall bear one of the following endorsements made
by the customs office of reimportation:
— Mercancías de retorno en aplicación de la letra (b) del apartado
2 del artículo 185 del Código,
— Returvarer i henhold til kodeksens artikel 185, stk. 2, litra (b),
— Rückwaren gemäß Artikel 185 Absatz 2 Buchstabe (b) des
Zollkodex,
—Εµπορεύµατα επανεισαγόµενα κατ 'εφαρµογή του άρθρου
185 παράγραφος 2 στοιχείο (β) του κώδικα ,
— Goods admitted as returned goods under Article 185 (2) (b) of
the Code,
— Marchandises en retour en application de l'article 185 para-
graphe 2 point (b) du code,
— Merci in reintroduzione in applicazione dell'articolo 185, para-
grafo 2, lettera (b) del codice,
— Goederen die met toepassing van artikel 185, lid 2, onder (b),
van het Wetboek kunnen worden toegelaten als terugkerendegoederen,
— Mercadorias de retorno por aplicação da alínea (b) do n
o2d o
artigo 185odo código,
— Yhteisön tullikoodeksin 185 artiklan 2 kohdan b alakohdan
mukaista palautustavaraa — Returvaror enligt artikel 185.2 (b)i gemenskapens tullkod,
— Returvaror enligt artikel 185.2 b i gemenskapens tullkodex,
— Vrácené zboží podle čl. 185 odst. 2 písm. b) kodexu,
— Seadustiku artikli 185(2)(b) alusel tagasitoodud kaubaks tunnis-
tatud kaup,
— Preces atz ītas par atpaka ļievestām saska ņāar Kodeksa 185.
panta 2. punkta b) apakšpunktu,
— Prekėsįvežtos kaip gr ąžintos prek ės vadovaujantis Kodekso 185
straipsnio 2 dalies b punktu,
— A Vámkódex 185. cikke (2) bekezdésének b) pontja értelmében
tértiáruként behozott áruk,
—Oġġetti mda ħħla bħala oġġetti miġjuba lura ta ħt Artikolu
185(2)(b) tal-Kodi ċi,
— Towary dopuszczone jako towary powracaj ące zgodnie z art.
185 ust. 2 lit. b) Kodeksu,
— Blago se ponovno uvaža v skladu s členom 185(2)(b) Zakonika,
— Vrátený tovar pod ľačlánku 185 ods. 2 písm. b) colného
zákonníka;
(c) the copy of the export declaration returned to the exporter at the
time of completion of the export formalities for the goods, or acopy thereof certified by the customs office of exportation.
Where the decision-making customs authority is already in possession
of the particulars contained in one or more of the declarations referred
to at (a), (b) or (c) above, the declaration or declarations concerned
need not be produced.
2. The request referred to in paragraph 1 must be lodged with the
customs office referred to in Article 879 within 12 months of the dateof acceptance of the export declaration.
Section 2
Procedure for granting repayment or remission
Article 883
The decision-making customs authority may authorize completion of
the customs formalities to which any repayment or remission may besubject before it has ruled on the application for repayment or remis-1993R2454 — EN — 01.05.2004 — 007.001 — 224
▼A1
▼A2
▼B
▼B
sion. Such authorization shall be entirely without prejudice to its deci-
sion on the application.
Article 884
Without prejudice to Article 883 and until a decision has been taken on
the application for repayment or remission, the goods in respect of
which repayment or remission of duties has been requested may notbe transferred to a location other than that specified in the said applica-tion unless the applicant notifies in advance the customs office referredto in Article 879, which shall in turn inform the decision-makingcustoms authority.
Article 885
1. Where an application for repayment or remission relates to a case
where supplementary information must be obtained or where the goods
must be examined in order to ensure that the conditions for repaymentor remission laid down in the Code and in this Title are satisfied, thedecision-making customs authority shall adopt the measures necessaryto that end, if necessary by requesting the assistance of the supervising
customs office, specifying the nature of the information to be obtained
or of the checks to be carried out.
The supervising customs office shall comply promptly with this request
and shall forward the information obtained and the results of the checkscarried out to the decision-making customs authority.
2. Where the application relates to goods which are situated in a
Member State other than that in which the import or export duties
were entered in the accounts, the provisions of Chapter 4 of this Title
shall apply.
Article 886
1. When the decision-making customs authority possesses all the
necessary particulars, it shall give its decision in writing on the appli-cation for repayment or remission in accordance with Article 6 (2) and(3) of the Code.
2. Where the application is approved, the decision shall include all
the particulars necessary for its implementation.
Depending on the circumstances, some or all of the following particu-
lars shall appear in the decision:
(a) the information necessary for identifying the goods to which it
applies;
(b) the grounds for repayment or remission of the import or export
duties and a reference to the corresponding article of the Codeand, where appropriate, the corresponding article of this Title;
(c) the use to which the goods may be put or the destination to which
they may be sent, depending on the possibilities available in theparticular case under the Code and where appropriate on the basisof a specific authorization by the decision-making customsauthority;
(d) the time limit for completion of the formalities to which repayment
or remission of the import or export duties is subject;
(e) a statement indicating that the import or export duties will not be
repaid or remitted until the implementing customs office has
informed the decision-making customs authority that the formalitiesto which repayment or remission is subject have been completed;
(f) particulars of any requirements to which the goods remain subject
pending implementation of the decision;
(g) a notice informing the recipient that he must give the original of
the decision to the implementing customs office of his choicewhen presenting the goods.1993R2454 — EN — 01.05.2004 — 007.001 — 225
▼B
Article 887
1. The implementing customs office shall take steps to ensure:
— where appropriate, that the requirements referred to in Article 886
(2) (f) are met,
— that in all cases the goods are actually used in the manner or sent to
the destination specified in the decision to repay or remit import or
export duties.
2. Where the decision specifies that the goods may be placed in a
customs warehouse, a free zone or a free warehouse, and the recipientavails himself of this opportunity, the necessary formalities must becarried out with the implementing customs office.
3. Where the decision to repay or remit duties specifies a use to
which the goods are to be put or a destination to which they are to besent which can be established only in a Member State other than that inwhich the implementing customs office is located, proof of complianceshall be furnished by production of a control copy T 5 issued and usedin accordance with the provisions of ►
M18 Articles 912a to 912g ◄,
and of this Article.
The control copy T 5 must contain the following:
(a) box 33 shall contain the combined nomenclature code of the goods;
(b) box 103 shall indicate in words the net quantity of the goods;
(c) box 104 shall contain, as appropriate, either the words ‘exit from
the customs territory of the Community’, or one of the following
under the heading ‘other’:
— Delivery free of charge to the following charity …,
— Destruction under customs supervision,— Entry for the following customs procedure …,— Placing in a free zone or free warehouse;
(d) box 106 shall contain reference particulars of the decision granting
repayment or remission of duties;
(e) box 107 shall contain the words ‘Articles 877 to 912 of Regulation
(EEC) No 2454/93’.
4. The supervising customs office which establishes or on whose
responsibility it is established that the goods have actually been usedfor the purpose specified or have arrived at the prescribed destination
shall complete the box entitled ‘Control of use and/or destination’ of
the control document by entering a cross against ‘have received theuse and/or destination declared overleaf’ and giving the relevant date.
5. When the implementing customs office has satisfied itself that the
conditions set out in paragraph 1 are fulfilled, it shall send a certificate
to that effect to the decision-making customs authority.
Article 888
A decision-making customs authority having approved an application
for repayment or remission of duties shall repay or remit such dutyonly after receiving the certificate referred to in Article 887 (5).
Article 889
1. Where the request for repayment or remission is based on the
existence, at the time when the declaration of release for free circula-tion was accepted, of a reduced or zero rate of import duty on thegoods under a tariff quota, a tariff ceiling or other preferential tariffarrangements, repayment or remission shall be granted only on condi-tion that, at the time of lodging the application for repayment or
remission accompanied by the necessary documents:
— in the case of a tariff quota, its volume has not been exhausted,
— in other cases, the rate of duty normally due has not been re-estab-
lished.1993R2454 — EN — 01.05.2004 — 007.001 — 226
▼B
If the conditions laid down in the preceding paragraph are not fulfilled,
repayment or remission shall nevertheless be granted where the failureto apply the reduced or zero rate of duty to the goods was the result of
an error on the part of the customs authorities themselves and the
declaration for free circulation contained all the particulars and wasaccompanied by all the documents necessary for application of thereduced or zero rate.
2. Each Member State shall keep at the disposal of the Commission
a list of the cases in which the provisions of the second subparagraph
of paragraph 1 have been applied
Article 890
The decision-making customs authority shall grant repayment or remis-
sion when:
(a) the request is accompanied with a certificate of origin, a movement
certificate, a certificate of authenticity, an internal Community
transit document or with any other appropriate document, indi-
cating that the imported goods were eligible, at the time ofacceptance of the declaration for free circulation, for Communitytreatment, preferential tariff treatment or favourable tariff treatmentby reason of the nature of goods;
(b) the document thus produced refers specifically to the goods in
question;
(c) all the conditions relating to acceptance of the said document are
fulfilled;
(d) all the other conditions for the granting of the Community treat-
ment, a preferential tariff treatment or of a favourable tariff
treatment by reason of the nature of goods are fulfilled.
Repayment or remission shall take place upon presentation of the
goods. Where the goods cannot be presented to the implementingcustoms office, the decision-making customs authority shall grantrepayment or remission only where it has information showing unequi-
vocally that the certificate or document produced post-clearance applies
to the said goods.
Article 891
Repayment or remission of duty shall not be granted where certificates
for the advance fixing of levies are presented in support of the applica-
tion.
Article 892
Import duties shall not be repaid or remitted under Article 238 of the
Code where:
— the defective nature of the goods was taken into consideration in
drawing up the terms of the contract, in particular the price, underwhich the goods were entered for a customs procedure involvingthe obligation to pay import duties,
— the goods are sold by the importer after it has been ascertained that
they are defective or do not comply with the terms of the contract.
Article 893
1. Without prejudice to Article 900 (1) (c), the decision-making
customs authority shall set a deadline, no later than two months fromthe date of notification of the decision to repay or remit import dutiesor export duties, for completion of the customs formalities to which therepayment or remission of duties is subject.1993R2454 — EN — 01.05.2004 — 007.001 — 227
▼M13
▼B
▼M22
▼M15
▼B
▼B
2. Failure to observe the deadline referred to in paragraph 1 shall
result in loss of entitlement to repayment or remission except wherethe person concerned by the decision proves that he was prevented
from meeting this deadline by unforeseeable circumstances or force
majeure .
Article 894
Where destruction of the goods authorized by the decision-making
customs authority produces waste or scrap, such waste or scrap shallbe regarded as non-Community goods once a decision has been takenaccepting the application for repayment or remission.
Article 895
Where the authorization referred to in the second subparagraph of
Article 238 (2) (b) of the Code is granted, the customs authorities shalltake all necessary steps to ensure that goods placed in a customs ware-
house, free zone or free warehouse may subsequently be recognized as
non-Community goods.
Article 896
1. Goods which, under the common agricultural policy, are entered
for a customs procedure involving the obligation to pay import dutiesunder an import licence or advance fixing certificate shall benefit fromArticles 237, 238 and 239 of the Code only where the customs officereferred to in Article 879 is satisfied that the necessary steps have been
taken by the competent authorities to cancel the effects with regard to
the certificate under which the importation took place.
2. Paragraph 1 shall also apply in the case of re-exportation, placing
in a customs warehouse, free zone or free warehouse, or destruction ofthe goods.
Article 897
Where it is not the complete article that is exported, re-exported or
destroyed or assigned to another authorized customs treatment or use,but one or more parts or components of that article, the amount to berepaid or remitted shall be the difference between the amount of import
duties on the complete article and the amount of import duties which
would have been chargeable on the remainder of the article if the latterhad been entered in the unaltered state for a customs procedure invol-ving the obligation to pay such duties on the date on which thecomplete article was so entered.
Article 898
The amount referred to in Article 240 of the Code is hereby set at
ECU 10.
CHAPTER 3
Specific provisions relating to the application of Article 239 of the
Code
Section 1
Decisions to be taken by the customs authorities of the Member
States
Article 899
1. Where the decision-making customs authority establishes that an
application for repayment or remission submitted to it under Article
239(2) of the Code:
— is based on grounds corresponding to one of the circumstances
referred to in Articles 900 to 903, and that these do not result1993R2454 — EN — 01.05.2004 — 007.001 — 228
▼M23
▼M23
from deception or obvious negligence on the part of the person
concerned, it shall repay or remit the amount of import or exportduties concerned,
— is based on grounds corresponding to one of the circumstances
referred to in Article 904, it shall not repay or remit the amount of
import or export duties concerned.
2. In other cases, except those in which the dossier must be
submitted to the Commission pursuant to Article 905, the decision-
making customs authority shall itself decide to grant repayment orremission of the import or export duties where there is a special situa-tion resulting from circumstances in which no deception or obviousnegligence may be attributed to the person concerned.
Where Article 905(2), second indent, is applicable, the customs autho-
rities may not decide to authorise repayment or remission of the duties
in question until the end of a procedure initiated in accordance with
Articles 906 to 909.
3. For the purposes of Article 239(1) of the Code and of this Article,
‘the person concerned’ shall mean the person or persons referred to inArticle 878(1) or their representatives, and any other person who wasinvolved with the completion of the customs formalities relating to thegoods concerned or gave the instructions necessary for the completion
of these formalities.
4. For the purposes of applying paragraphs 1 and 2 the Member
States shall give each other mutual assistance, particularly where an
error by the customs authorities of a Member State other than thatresponsible for taking the decision is concerned.
Article 900
1. Import duties shall be repaid or remitted where:
(a) non-Community goods placed under a customs procedure invol-
ving total or partial relief from import duties or goods released
for free circulation with favourable tariff treatment by reason oftheir end-use are stolen, provided that the goods are recoveredpromptly and placed again in their original customs situation inthe state they were in when they were stolen;
(b) non-Community goods are inadvertently withdrawn from the
customs procedure involving total or partial relief from the saidduties under which they had been placed, provided that, as soonas the error is found, they are placed again in their originalcustoms situation in the state they were in when they were with-
drawn;
(c) it is impossible to operate the mechanism for opening the means of
transport on which goods previously released for free circulationare located and accordingly to unload them on arrival at theirdestination, provided that they are immediately re-exported;
(d) goods originally released for free circulation are subsequently
returned to their non-Community supplier, under the outwardprocessing arrangements, to enable him — free of charge — toeliminate defects existing prior to the release of the goods (evenif found after release of the goods) or to bring them into line
with the provisions of the contract under which they were released
for free circulation, and the said supplier decides to keep the goodspermanently because he is unable to remedy the defects or becauseit would not be economic to do so;
(e) it is found, when the customs authorities decide on post-clearance
entry in the accounts of import duties actually due on goods
released for free circulation with full relief from such duties, thatthe goods in question have been re-exported from the customsterritory of the Community without customs supervision, providedit is established that the substantive conditions laid down in theCode for the repayment or remission of such import duties would1993R2454 — EN — 01.05.2004 — 007.001 — 229
▼B
▼B
actually have been met at the time of re-exportation if the amount
had been levied when the goods were released for free circulation;
(f) a judicial body has forbidden the marketing of an item previously
entered for a customs procedure obliging the person concerned to
pay import duties under normal conditions, and the said item is re-
exported from the customs territory of the Community ordestroyed under the control of the customs authorities, provided itis established that the item in question has not actually been usedin the Community;
(g) the goods have been entered for a customs procedure involving the
obligation to pay such duties by a declarant empowered to do so
on his own initiative and, through no fault of the declarant, it has
not been possible to deliver them to the consignee;
(h) the goods have been addressed to the consignee in error by the
consignor;
(i) the goods are found to be unsuitable for the use for which the
consignee intended them because of an obvious factual error inhis order;
(j) after having been released for a customs procedure involving the
obligation to pay import duties, the goods are found not to havecomplied, at the time of their release, with the rules in forceconcerning their use or marketing and therefore cannot be used
for the purpose intended by the consignee;
(k) the use of the goods by the consignee for the purpose intended is
prevented or substantially restricted as a result of measures ofgeneral scope taken, after the date of release for a customs proce-dure involving the obligation to pay import duties, by an authorityor other body having the appropriate power of decision;
(l) total or partial import duty relief applied for by the person
concerned in accordance with existing provisions cannot, through
no fault of the person concerned, be granted by the customs autho-
rities, who shall accordingly enter in the accounts the importduties which have become due;
(m) the goods reached the consignee after the binding delivery dates
stipulated in the contract under which they were entered for acustoms procedure involving the obligation to pay import duties;
(n) it has not been possible to sell the goods in the customs territory
of the Community and they are delivered free of charge to chari-ties:
— carrying out their activities in a third country, provided that
they are represented in the Community,
or
— carrying out their activities in the customs territory of the
Community, provided that they are eligible for relief in thecase of importation for free circulation of similar goods from
third countries.
(o) the customs debt has been incurred otherwise than under Article
201 of the Code and the person concerned is able to produce acertificate of origin, a movement certificate, an internal Commu-
nity transit document or other appropriate document showing that
if the imported goods had been entered for free circulation theywould have been eligible for Community treatment or preferentialtariff treatment, provided the other conditions referred to in Article890 were satisfied.
2. Repayment or remission of import duties in the cases referred to
in paragraph 1(c) and (f) to (n) shall, except where the goods aredestroyed by order of a public authority or delivered free of charge tocharities carrying out their activities in the Community, be conditionalupon their re-export from the customs territory of the Communityunder the supervision of the customs authorities.1993R2454 — EN — 01.05.2004 — 007.001 — 230
▼M5
▼M22
▼M22
If requested, the decision-making authority shall permit re-export of the
goods to be replaced by their destruction or by placing them under theexternal Community transit procedure, under the customs warehousing
arrangements, or in a free zone or free warehouse.
Goods to be assigned one of these treatments shall be considered to be
non-Community goods.
In this case, the customs authorities shall take all requisite measures to
ensure that the goods placed in a customs warehouse, in a free zone orin a free warehouse may later be recognised as non-Community goods.
4. In addition, the supervising customs office must be satisfied thatthe goods have been neither used nor sold before their re-exportation.
Article 901
1. Import duties shall be repaid or remitted where:
(a) goods entered in error for a customs procedure involving the obli-
gation to pay import duties have been re-exported from the customsterritory of the Community without having been previously entered
for the customs procedure under which they should have been
placed, provided the other conditions laid down in Article 237 ofthe Code have been met;
(b) the goods have been re-exported or destroyed in accordance with
Article 238 (2) (b) of the Code without customs supervision,
provided the other conditions laid down in the said Article havebeen met;
(c) the goods have been re-exported or destroyed without customs
supervision in accordance with Article 900 (1) (c) and (f) to (n),provided the other conditions laid down in Article 900 (2) and (4)have been met.
2. Repayment or remission of import duties in the circumstances
referred to in paragraph 1 shall be conditional on:
(a) production of all the evidence needed to enable the decision-
making customs authority to satisfy itself that the goods in respect
of which repayment or remission is requested:
— have actually been re-exported from the customs territory of the
Community, or
— have been destroyed under the supervision of authorities or
persons empowered to certify such destruction officially;
(b) the return to the decision-making customs authority of any docu-
ment certifying the Community status of the goods in questionunder cover of which the said goods may have left the customs
territory of the Community, or the presentation of whatever
evidence the said authority considers necessary to satisfy itselfthat the document in question cannot be used subsequently inconnection with any importation of goods into the Community.
Article 902
1. For the purposes of Article 901 (2):
(a) the evidence needed to enable the decision-making customs
authority to satisfy itself that the goods in respect of which repay-
ment or remission is requested have actually been re-exported from
the customs territory of the Community shall consist of the presen-tation by the applicant of:
— the original or a certified copy of the declaration for export of
the goods from the customs territory of the Community,
and
— certification by the customs office through which the goods
actually left the customs territory of the Community.1993R2454 — EN — 01.05.2004 — 007.001 — 231
▼B
▼B
Where such certification cannot be produced, proof that the goods
have left the customs territory of the Community may be presentedin the form of:
— certification by the customs office in the third country of desti-
nation confirming that the goods have arrived, or
— the original or a certified copy of the customs declaration for
the goods made in the third country of destination.
These documents must be accompanied by administrative and
commercial documentation enabling the decision-making customs
authority to check that the goods exported from the customs terri-
tory of the Community are the same as those which had beendeclared for a customs procedure involving the obligation to payimport duties, namely:
— the original or a certified copy of the declaration for the said
procedure,
and
— where this is considered necessary by the decision-making
customs authority, commercial or administrative documents(such as invoices, dispatch details, transit documents or health
certificates) containing a full description of the goods (trade
description, quantities, marks and other identifying particulars)which were presented with the declaration for the said proce-dure or with the declaration for export from the customsterritory of the Community or the customs declaration madefor the goods in the third country of destination, as the case
may be;
(b) The evidence needed to enable the decision-making customs
authority to satisfy itself that the goods in respect of which repay-ment or remission is requested have actually been destroyed underthe supervision of authorities or persons authorized to certify offi-
cially such destruction shall consist of the presentation by the
applicant of:
— a report or declaration of destruction drawn up by the authori-
ties under whose supervision the goods were destroyed, or a
certified copy thereof, or
— a certificate drawn up by the person authorized to certify
destruction, accompanied by evidence of his authority.
These documents shall contain a sufficiently full description of the
destroyed goods (trade description, quantities, marks and otheridentifying particulars) to enable the customs authorities to satisfythemselves, by means of comparison with the particulars given inthe declaration for a customs procedure involving the obligation to
pay import duties and the accompanying commercial documents
(invoices, dispatch details, etc.), that the destroyed goods are thosewhich had been declared for the said procedure.
2. Where the evidence referred to in paragraph 1 is insufficient to
allow the decision-making customs authority to take a decision on thecase submitted to it in full knowledge of the facts, or where certainevidence is not available, such evidence may be supplemented or
replaced by any other documents considered necessary by the said
authority.
Article 903
1. For returned goods in respect of which an export duty was levied
when they were exported from the customs territory of the Community,entry for free circulation shall give the right to repayment of theamounts levied.
2. Paragraph 1 shall apply only to goods which are in one of the
situations referred to in Article 844.
It must be proved to the satisfaction of the customs office where the
goods are declared for release for free circulation that the goods arein one of the situations referred to in Article 185 (2) (b) of the Code.1993R2454 — EN — 01.05.2004 — 007.001 — 232
▼B
3. Paragraph 1 shall apply even where the returned goods constitute
only a proportion of the goods previously exported from the customsterritory of the Community.
Article 904
Import duties shall not be repaid or remitted where the only grounds
relied on in the application for repayment or remission are, as the
case may be:
(a) re-export from the customs territory of the Community of goods
previously entered for a customs procedure involving the obligation
to pay import duties, for reasons other than those referred to in
Article 237 or 238 of the Code or in Article 900 or 901, notablyfailure to sell;
(b) destruction, for any reason whatsoever, save in the cases expressly
provided for by Community legislation, of goods entered for acustoms procedure involving the obligation to pay import dutiesafter their release by the customs authorities;
(c) presentation, for the purpose of obtaining preferential tariff treat-
ment of goods declared for free circulation, of documents
subsequently found to be forged, falsified or not valid for thatpurpose, even where such documents were presented in good faith.
Article 904a
1. When no communication is required under paragraph 2, each
Member State shall hold at the disposal of the Commission the list of
the cases in which Article 899(2) was applied.
2. Each Member State shall communicate to the Commission a list
of the cases in which it has applied the provisions of Article 899(2)
and the amount repaid or remitted in respect of one or more import or
export operations but in consequence of a single special situation ismore than EUR 50 000, giving a short summary of each case. Thiscommunication shall be forwarded during the first and third quartersof each year for all cases in which it was decided to repay or remit
duties during the preceding half-year.
Section 2
Decisions to be taken by the Commission
Article 905
1. Where the application for repayment or remission submitted
under Article 239(2) of the Code is supported by evidence which mightconstitute a special situation resulting from circumstances in which nodeception or obvious negligence may be attributed to the personconcerned, the Member State to which the decision-making customs
authority belongs shall transmit the case to the Commission to be
settled under the procedure laid down in Articles 906 to 909 where:
— the authority considers that a special situation is the result of the
Commission failing in its obligations,
— the circumstances of the case are related to the findings of a
Community investigation carried out under Regulation (EC) No
515/97, or under any other Community legislation or any agreement
concluded by the Community with countries or groups of countriesin which provision is made for carrying out such Community inves-tigations, or
— the amount for which the person concerned may be liable in respect
of one or more import or export operations but in consequence of a
single special situation is EUR 500 000 or more.
The term ‘the person concerned’ shall be interpreted in the same way
as in Article 899.1993R2454 — EN — 01.05.2004 — 007.001 — 233
▼M23
▼B
▼M23
▼M23
2. However, the cases referred to in paragraph 1 shall not be trans-
mitted where:
— the Commission has already adopted a decision under the procedure
provided for in Articles 906 to 909 on a case involving comparable
issues of fact and of law,
— the Commission is already considering a case involving comparable
issues of fact and of law.
3. The dossier submitted to the Commission shall contain all the
information required for full consideration. It shall include detailedinformation on the behaviour of the operator concerned, and in parti-
cular on his professional experience, good faith and diligence. This
assessment shall be accompanied by all information that may demon-strate that the operator acted in good faith. The dossier shall alsoinclude a statement, signed by the applicant for repayment or remis-sion, certifying that he has read the dossier and either stating that he
has nothing to add or listing all the additional information that he
considers should be included.
4. As soon as it receives the dossier the Commission shall inform
the Member State concerned accordingly.
5. Should it be found that the information supplied by the Member
State is not sufficient to enable a decision to be taken on the case
concerned in full knowledge of the facts, the Commission may request
that additional information be supplied.
6. Where one of the following situations occurs the Commission
shall return the dossier to the customs authority and the procedurereferred to in Articles 906 to 909 shall be deemed never to have beeninitiated:
— the dossier shows that there is a disagreement between the customs
authority that has transmitted the dossier and the person who signed
the statement referred to in paragraph 3 as regards the account of
the facts,
— the dossier is obviously incomplete since it contains nothing that
would justify its consideration by the Commission,
— under paragraphs 1 and 2, the dossier should not be transmitted,
— the existence of a customs debt has not been established,
— new information relating to the dossier and of a nature to alter
substantially its presentation of the facts or legal assessment hasbeen transmitted by the customs authority to the Commission whileit is considering the dossier.
Article 906
The Commission shall forward to the Member States a copy of the
dossier referred to in Article 905(3) within 15 days of the date onwhich it received that dossier.
Consideration of the case in question shall be included as soon as
possible on the agenda of a meeting of the group of experts providedfor in Article 907.
Article 906a
Where, at any time in the procedure provided for in Articles 906 and
907, the Commission intends to take a decision unfavourable towardsthe applicant for repayment or remission, it shall communicate its
objections to him/her in writing, together with all the documents on
which it bases those objections. The applicant for repayment or remis-sion shall express his/her point of view in writing within a period ofone month from the date on which the objections were sent. If he/shedoes not give his/her point of view within that period, he/she shall bedeemed to have waived the right to express a position.1993R2454 — EN — 01.05.2004 — 007.001 — 234
▼M14
▼M23
Article 907
After consulting a group of experts composed of representatives of all
Member States, meeting within the framework of the Committee toconsider the case in question, the Commission shall decide whether or
not the situation which has been considered justifies repayment or
remission.
That decision shall be taken within nine months of the date on which
the case referred to in Article 905(3) is received by the Commission.However, where the declaration or detailed assessment of the operator'sbehaviour referred to in Article 905(3) is not included in the dossier,the nine months shall be counted only from the date of receipt of thesedocuments by the Commission. The customs authority and the person
applying for repayment or remission shall be notified accordingly.
Where the Commission has found it necessary to ask for additional
information from the Member State in order to reach its decision, thenine months shall be extended by a period equivalent to that betweenthe date the Commission sent the request for additional information andthe date it received that information. The person applying for repay-ment or remission shall be notified of the extension.
Where the Commission conducts investigations itself in order to reach
its decision, the nine months shall be extended by the time necessary to
complete the investigations. Such an extension shall not exceed nine
months. The customs authority and the person applying for repaymentor remission shall be notified of the dates on which investigations areopened and closed.
Where the Commission has notified the person applying for repayment
or remission of its objections in accordance with Article 906a, theperiod of nine months shall be extended by one month.
Article 908
1. The Member State concerned shall be notified of the decision
referred to in Article 907 as soon as possible and in any event withinone month of the expiry of the period specified in that Article.
The Commission shall notify the Member States of the decisions it has
adopted in order to help customs authorities to reach decisions on cases
involving comparable issues of fact and law.
2. The decision-making authority shall decide whether to grant or
refuse the application made to it on the basis of the Commission's deci-
sion notified in accordance with paragraph 1.
3. Where it is established by the decision referred to in Article 907
that the circumstances under consideration justify repayment or remis-sion, the Commission may specify the conditions under which theMember States may repay or remit duties in cases involving compar-able issues of fact and of law.
Article 909
If the Commission fails to take a decision within the time limit set in
Article 907, or fails to notify a decision to the Member State in ques-tion within the time limit set in Article 908, the decision-making
customs authority shall grant the application.
CHAPTER 4
Administrative assistance between the Customs authorities of the
Member States
Article 910
In the cases referred to in Article 885 (2), the decision-making customs
authority shall send the supervising customs office two copies of itsrequest made out in writing on a form conforming to the model inAnnex 112. The request shall be accompanied by originals or copies1993R2454 — EN — 01.05.2004 — 007.001 — 235
▼B
▼B
of the application for repayment or remission and of all documents
necessary to enable the supervising customs office to obtain the infor-mation or carry out the checks requested.
Article 911
1. Within two weeks of the date of receipt of the request the super-
vising customs office shall obtain the information or carry out thechecks requested by the decision-making customs authority. It shallenter the results obtained in the portion of the original of the document
referred to in Article 910 reserved for that purpose and shall return the
said document to the decision-making customs authority together withall the documents forwarded to it.
2. Where it is unable to obtain the information or carry out the
checks requested within the two-week period referred to in paragraph1, the supervising customs office shall acknowledge receipt of the
request submitted to it within that period by returning to the decision-
making customs authority the copy of the document referred to inArticle 910 duly annotated.
Article 912
The implementing customs office shall send the certificate referred to
in Article 887 (5) to the decision-making customs authority on a form
conforming to the specimen in Annex 113.
Part IVa
CONTROLS ON THE USE AND/OR DESTINATION OF GOODS
Article 912a
1. For purposes of this part:
(a) ‘competent authorities’ means: the customs authorities or any other
Member State authority responsible for applying this part;
(b) ‘office’ means: the customs office or body responsible at local
level for applying this part;
(c) ‘T5 control copy’ means: a T5 original and copy made out on
forms corresponding to the specimen in Annex 63 accompanied
where appropriate by either one or more original and copy formsT5biscorresponding to the specimen in Annex 64 or one or more
original and copy loading list T5 corresponding to the specimen inAnnex 65. The forms shall be printed and completed in accordancewith the explanatory note in Annex 66 and, where appropriate, any
additional instructions laid down in other Community rules.
2. Where application of Community rules concerning goods
imported into, exported from, or moving within the customs territoryof the Community is subject to proof of compliance with ►
C6 the
conditions provided for or prescribed by that measure ◄for the use
and/or destination of the goods, such proof shall be furnished by
production of a T5 control copy, completed and used in accordancewith the provisions of this part.
3. All goods entered on a given T5 control copy shall be loaded on a
single means of transport within the meaning of the second subpara-
graph of ►
M21 Article 349(1) ◄, intended for a single consignee
and the same use and/or destination.
The competent authorities may allow the form corresponding to the
specimen in Annex 65 to be replaced by T5 loading lists made out byan integrated electronic or automatic data-processing system or by
descriptive lists drawn up for the purposes of carrying out dispatch/
export formalities which include all the particulars provided for in theAnnex 65 specimen form, provided such lists are designed andcompleted in such a way that they can be used without difficulty bythe authorities in question and offer all the safeguards consideredappropriate by those authorities.1993R2454 — EN — 01.05.2004 — 007.001 — 236
▼M18
▼M18
4. In addition to obligations imposed under specific rules, any
person who signs a T5 control copy shall be required to put the goodsdescribed in that document to the declared use and/or dispatch the
goods to the declared destination.
That person shall be liable in the event of the misuse by any person of
any T5 control copy which the former has drawn up.
5. By way of derogation from paragraph 2 and unless otherwise
provided in the Community rules requiring a control on the use and/or
destination of the goods, each Member State shall have the right to
require that the proof of goods having been assigned to the use and/ordestination provided for or prescribed shall be furnished in accordancewith a national procedure, provided that the goods do not leave itsterritory before they have been assigned to that use and/or destination.
Article 912b
1. A T5 control copy shall be made out in one original and at least
one copy. Each of their forms must bear the original signature of the
person concerned and include all the particulars regarding the descrip-tion of goods and any additional information required by the provisionsrelating to the Community rules imposing the control.
2. Where the Community rules imposing the control provide for the
lodging of a guarantee, it shall be lodged:
— at the agency designated by those rules or, failing that, at either the
office which issues the T5 control copy or another office designatedfor that purpose by the Member State to which that office belongs,and
— in that manner laid down in those rules or, failing that, by the
authorities of that Member State.
In that case, one of the following phrases shall be entered in box 106
of the T5 form:
— Garantía constituida por un importe de … euros
— Sikkerhed på … EUR
— Sicherheit in Höhe von … EURO geleistet
—Κατατεθείσα εγγύηση ποσού …ΕΥΡΩ
— Guarantee of EUR … lodged
— Garantie d'un montant de … euros déposée— Garanzia dell'importo di … EURO depositata
— Zekerheid voor … euro
— Entregue garantia num montante de … EURO
— Annettu … euron suuruinen vakuus
— Säkerhet ställd till et belopp av … euro
— Celní dluh ve výši … EUR zajišt ěn
— Esitatud tagatis EUR …
— Galvojums par EUR … iesniegts
— Pateikta garantija … EUR sumai
— … EUR vámbiztosíték letétbe helyezve— Garanzija fuq l-EUR … saret
— Złożono zabezpieczenie w wysoko ści … EUR
— Položeno zavarovanje v višini … EUR
— Poskytnuté zabezpe čenie vo výške … EUR.
3. Where the Community rules imposing the control specify a time
limit for assigning the goods to a particular use and/or destination, thestatement ‘Time limit of … days for completion’ in box 104 of the T5form shall be completed.
4. Where the goods are moving under a customs procedure, the T5
control copy shall be issued by the customs office where the goods aredispatched.1993R2454 — EN — 01.05.2004 — 007.001 — 237
▼A2
▼M18
▼M18
The document for the produce shall bear a reference to the T5 control
copy issued. Similarly, box 109 of the T5 form issued shall contain areference to the document used for the procedure.
5. Where the goods are not placed under a customs procedure, the
T5 control copy shall be issued by the office where the goods aredispatched.
One of the following phrases shall be entered in box 109 of the T5
form:
— Mercancías no incluidas en un régimen aduanero
— Ingen forsendelsesprocedure— Nicht in einem Zollverfahren befindliche Waren
—Εµπορεύµατα εκτός τελωνειακού καθεστώτος
— Goods not covered by a customs procedure— Marchandises hors régime douanier— Merci non vincolate ad un regime doganale— Geen douaneregeling— Mercadorias não sujeitas a regime aduaneiro— Tullimenettelyn ulkopuolella olevat tavarat— Varorna omfattas inte av något tullförfarande
— Zboží mimo celní režim
— Kaup, millele ei rakendata tolliprotseduuri
— Preces, kur ām nav piem ērota muitas proced ūra
— Prekės, kurioms netaikoma muitin ės proced ūra
— Vámeljárás alá nem vont áruk—Oġġetti mhux koperti bi pro ċedura tad-Dwana
— Towary nieobj ęte procedur ącelną
— Blago ni vklju čeno v carinski postopek
— Tovar nie je v colnom režime.
6. The T5 control copy shall be endorsed by the office referred to in
paragraphs 4 and 5. Such endorsement shall comprise the following, toappear in box A (office of departure) of those documents:
(a) in the case of the T5 form, the name and stamp of the office, the
signature of the competent person, the date of authentication and a
registration number which may be pre-printed;
(b) in the case of the T5 bis form or T5 loading list, the registration
number appearing on the T5 form. That number shall be insertedeither by means of a stamp incorporating the name of the office
or by hand; in the latter case it shall be accompanied by the official
stamp of the said office.
7. Unless otherwise provided in the Community rules requiring a
control on the use and/or destination of the goods, ►
M21 Article
357◄shall apply mutatis mutandis . The office referred to in para-
graphs 4 and 5 shall verify the consignment and shall complete and
endorse box D, ‘Control by office of departure’, on the front of the
T5 form.
8. The office referred to in paragraphs 4 and 5 shall keep a copy of
each T5 control copy. The originals of these documents shall bereturned to the person concerned as soon as all administrative formal-ities have been carried out, and boxes A (Office of departure), and B
(Return to …) of the T5 form, duly completed.
9. Article 360 shall apply mutatis mutandis .
Article 912c
1. The goods and the originals of the T5 control copies shall be
presented at the office of destination.1993R2454 — EN — 01.05.2004 — 007.001 — 238
▼A2
▼M18
▼M21
▼M18
▼M18
Unless otherwise provided in the Community rules requiring a control
on the use and/or destination of the goods, the office of destinationmay allow the goods to be delivered direct to the consignee on such
conditions as it shall lay down to enable it to carry out its control on
or after arrival of the goods.
Any person who presents a T5 control copy and the consignment to
which it relates to the office of destination may, on request, obtain areceipt made out on a form corresponding to the specimen in Annex
47. The receipt may not replace the T5 control copy.
2. Where the Community rules require a control on the exit of goods
from the customs territory of the Community:
— for goods leaving by sea, the office of destination shall be the office
responsible for the port where the goods are loaded on the vesseloperating a service other than a regular shipping service within themeaning of Article 313a,
— for goods leaving by air, the office of destination shall be the office
responsible for the international Community airport, within the
meaning of Article 190(b), at which the goods are loaded on an
aircraft bound for an airport outside the Community,
— for goods leaving by any other modes of transport, the office of
destination shall be the office of exit referred to in Article 793(2).
3. The office of destination shall carry out controls on the use and/or
destination ►
C6 provided for or prescribed. ◄It shall register the
particulars of the T5 control copy by keeping a copy of the said docu-ment where appropriate, and the result of the controls which have beencarried out.
4. The office of destination shall return the original of the T5
control copy to the address shown in box B (‘Return to …’) of the T5form once all the required formalities have been completed and annota-tions made.
Article 912d
1. Where the issue of the T5 control copy calls for a guarantee
under Article 912b(2), the provisions of paragraphs 2 and 3 shall apply:
2. Where quantities of goods have not been assigned to the
prescribed use and/or destination, by the expiry of a specified timelimit under Article 912b(3) where applicable, the competent authoritiesshall take the necessary steps to enable the office referred to in Article912b(2) to recover, where applicable from the guarantee lodged, the
proportion corresponding to those quantities.
However, at the request of the person concerned, those authorities may
decide to collect, where applicable from the guarantee, an amountobtained by taking the proportion of the guarantee corresponding tothe amount of goods not assigned to the specified use and/or destina-
tion by the end of the prescribed time limit, and multiplying that by
the quotient obtained from dividing the number of days over the timelimit required for those quantities to be assigned their use and/or desti-nation by the length, in days, of the timelimit.
This paragraph shall not apply where the person concerned can show
that the goods in question have been lost through force majeure .
3. If, within six months either of the date on which the T5 control
copy was issued or of expiry of the time limit entered in box 104 ofthe T5 form under ‘Time limit of …, days for completion’, as thecase may be, that copy, duly endorsed by the office of destination,
has not been received by the return office specified in box B of the
document, the competent authorities shall take the necessary steps torequire the office referred to in Article 912b(2) to recover the guar-antee provided for in that Article.
This paragraph shall not apply where the delay in returning the T5
control copy was not attributable to the person concerned.1993R2454 — EN — 01.05.2004 — 007.001 — 239
▼M21
▼M18
▼M18
4. The provisions of paragraphs 2 and 3 shall apply unless otherwise
provided in the Community rules requiring a control on the use and/ordestination of the goods and, in any event, without prejudice to the
provisions concerning the customs debt.
Article 912e
1. Unless otherwise provided in the Community rules requiring a
control on the use and/or destination of the goods, the T5 control
copy and the consignment which it accompanies may be divided before
completion of the procedure for which the form was issued. Consign-ments resulting from such division may themselves be further divided.
2. The office at which the division takes place shall issue, in accor-
dance with Article 912b, an extract of the T5 control copy for each partof the divided consignment.
Each extract shall contain, inter alia , the additional information shown
in boxes 100, 104, 105, 106 and 107 of the initial T5 control copy, andshall state the net mass and net quantity of the goods to which that
extract applies. One of the following phrases shall be entered in box
106 of the T5 form used for each extract:
— Extracto del ejemplar de control T5 inicial (número de registro,
fecha, oficina y país de expedición): …
— Udskrift af det oprindelige kontroleksemplar T5 (registrerings-
nummer, dato, sted og udstedelsesland): …
— Auszug aus dem ursprünglichen Kontrollexemplar T5 (Registrier-
nummer, Datum, ausstellende Stelle und Ausstellungsland): …
—Απόσπασµα του αρχικού αντιτύπου ελέγχου Τ5 (αριθµός
πρωτοκόλλου, ηµεροµηνία, τελωνείο και χώρα έκδοσης): …
— Extract of the initial T5 control copy (registration number, date,
office and country of issue): …
— Extrait de l'exemplaire de contrôle T5 initial (numéro d'enregistre-
ment, date, bureau et pays de délivrance): …
— Estratto dell'esemplare di controllo T5 originale (numero di regis-
trazione, data, ufficio e paese di emissione): …
— Uittreksel van het oorspronkelijke controle-exemplaar T5 (registra-
tienummer, datum, kantoor en land van afgifte): …
— Extracto do exemplar de controlo T5 inicial (número de registo,
data, estância e país de emissão): …
— Ote alun perin annetusta T5-valvontakappaleesta (kirjaamisnumero,
antamispäivämäärä, -toimipaikka ja -maa): …
— Utdrag ur ursprungligt kontrollexemplar T5 (registreringsnummer,
datum, utfärdande kontor och land): …
— Výpis z p ůvodního kontrolního výtisku T5 (eviden čníčíslo, datum,
úřad a zem ěvystavení): …
— Väljavõte esialgsest T5 kontrolleksemplarist (registreerimisnumber,
kuupäev, väljaandnud asutus ja riik): …
— Izraksts no s ākotnējāT5 kontroleksempl āra (reģistrācijas numurs,
datums, izdev ēja iestāde un valsts): …
— Išrašas iš pirminio T5 kontrolinio egzemplioriaus (registracijos
numeris, data, išdavusi įstaiga ir valstyb ė): …
— Az eredeti T5 ellen őrzőpéldány kivonata ( nyilvántartási szám,
kiállítás dátuma, a kiállító ország és hivatal neve): …
— Estratt tal-kopja ta' kontroll tat-T5 inizjali (numru ta're ġistrazzjoni,
data, uffi ċċju u pajji żfejnġie maħruġid-dokument)
— Wyci ąg z wyj ściowej karty kontrolnej T5 (numer ewidencyjny,
data, urz ąd i kraj wystawienia): …
— Izpisek iz prvotnega kontrolnega izvoda T5 (eviden čna številka,
datum, urad in država izdaje): …
— Výpis z pôvodného kontrolného výtla čku T5 (registra čnéčíslo,
dátum, vydávajúci úrad a krajina vydania): ….1993R2454 — EN — 01.05.2004 — 007.001 — 240
▼A2
▼M18
Box B ‘Return to …’ of the T5 form shall contain the information
shown in the corresponding box of the initial T5 form.
One of the following phrases shall be entered in box J ‘Controls on the
use and/or destination’ of the initial T5 form:
— … (número) extractos expedidos — copias adjuntas
— … (antal) udstedte udskrifter — kopier vedføjet
— … (Anzahl) Auszüge ausgestellt — Durchschriften liegen bei
—… (αριθµός) εκδοθέντα αποσπάσµατα —συνηµµέναα ντί-
γραφα
— … (number) extracts issued — copies attached— … (nombre) extraits délivrés — copies ci-jointes— … (numero) estratti rilasciati — copie allegate— … (aantal) uittreksels afgegeven — kopieën bijgevoegd
— … (número) de extractos emitidos — cópias juntas
— Annettu … (lukumäärä) otetta — jäljennökset liitteenä— … (antal) utdrag utfärdade — kopier bifogas
— … (po čet) vystavených výpis ů— kopie p řiloženy
— väljavõtted … (arv) — koopiad lisatud— Izsniegti … (skaits) izraksti — kopijas pielikum ā
— Išduota … (skai čius) išraš ų— kopijos pridedamos
— … (számú) kivonat kiadva — másolatok csatolva— … (numru) estratti ma ħruġa kopji mehmu ża
— … (ilo ść) wydanych wyci ągów — kopie zał ączone
— … (število) izdani izpiski — izvodi priloženi
— … (po čet) vydaných výpisov — kópie priložené.
The initial T5 control copy shall be returned without delay to the
address shown in box B ‘Return to …’ of the T5 form, accompaniedby copies of the extracts issued.
The office where the division takes place shall keep a copy of the
initial T5 control copy and extracts. The originals of the extract T5
control copies shall accompany each part of the divided consignmentto the corresponding offices of destination where the provisionsreferred to in Article 912c shall be applied.
3. In the case of further division pursuant to paragraph 1, paragraph
2 shall be applied mutatis mutandis .
Article 912f
1. The T5 control copy may be issued retrospectively on condition
that:
— the person concerned is not responsible for the failure to apply for
or to issue that document when the goods were dispatched or he canfurnish proof that the failure is not due to any deception or obviousnegligence on his part,
— the person concerned furnishes proof that the T5 control copy
relates to goods in respect of which all the formalities have been
completed,
— the person concerned produces the documents required for the issue
of the said T5 control copy,
— it is established to the satisfaction of the competent authorities that
the retrospective issue of the T5 control copy cannot give rise to the
securing of financial benefits which would not be warranted in the
light of the procedure used, the customs status of the goods andtheir use and/or destination.
Where the T5 control copy is issued retrospectively, the T5 form shall
contain in red one of the following phrases:
— Expedido a posteriori
— Udstedt efterfølgende1993R2454 — EN — 01.05.2004 — 007.001 — 241
▼A2
▼M18
▼M18
— nachträglich ausgestellt
—Εκδοθέν εκ των υστέρων
— Issued retrospectively
— Délivré a posteriori— Rilasciato a posteriori
— achteraf afgegeven
— Emitido a posteriori
— Annettu jälkikäteen
— Utfärdat i efterhand
— Vystaveno dodate čně
— Välja antud tagasiulatuvalt
— Izsniegts retrospekt īvi
— Retrospektyvusis išdavimas
— Utólag kiállítva—M aħruġretrospettivament
— Wystawiona retrospektywnie
— Izdano naknadno
— Vydané dodato čne
and the person concerned shall enter on it the identity of the means of
transport by which the goods were dispatched, the date of departure
and, if appropriate, the date on which the goods were produced at theoffice of destination.
2. Duplicates of T5 control copies and extract T5 control copies
may be issued by the issuing office at the request of the personconcerned in the event of the loss of the originals. The duplicate shallbear the stamp of the office and the signature of the competent official
and in red block letters, one of the following words:
— DUPLICADO
— DUPLIKAT
— DUPLIKAT—ΑΝΤΙΓΡΑΦΟ
— DUPLICATE
— DUPLICATA
— DUPLICATO
— DUPLICAAT— SEGUNDA VIA
— KAKSOISKAPPALE
— DUPLIKAT
— DUPLIKÁT
— DUPLIKAAT— DUBLIK ĀTS
— DUBLIKATAS
— MÁSODLAT
— DUPLIKAT
— DUPLIKAT— DVOJNIK
— DUPLIKÁT.
3. T5 control copies issued retrospectively and duplicates may be
annotated by the office of destination only where that office establishesthat the goods covered by the document in question have been assignedto the use and/or destination provided for or prescribed by the Commu-nity rules.1993R2454 — EN — 01.05.2004 — 007.001 — 242
▼A2
▼M18
▼A2
▼M18
▼M18
Article 912g
1. The competent authorities of each Member State may, within the
scope of their competence, authorise any person who fulfils the condi-
tions laid down in paragraph 4 and who intends to consign goods inrespect of which a T5 control copy must be made out (hereinafterreferred as ‘the authorised consignor’ not to present at the office ofdeparture either the goods concerned or the T5 control copy covering
them.
2. With regard to the T5 control copy used by authorised
consignors, the competent authorities may:
(a) prescribe the use of forms bearing a distinctive mark as a means of
identifying the authorised consignors;
(b) stipulate that box A of the form, ‘Office of departure’:
— be stamped in advance with the stamp of the office of departure
and signed by an official of that office; or
— be stamped by the authorised consignor with a special approved
metal stamp conforming to the specimen in Annex 62, or
— be pre-printed with the imprint of the special stamp conforming
to the specimen in Annex 62 if printed by a printer approved
for that purpose. This imprint may also be entered by an inte-
grated electronic or automatic data-processing system;
(c) authorise the authorised consignor not to sign forms stamped with
the special approved stamp referred to in Annex 62 which are madeout by an integrated electronic or automatic data-processingsystem. In this event, the space reserved for the signature of thedeclarant in box 110 of the forms shall contain one of thefollowing phrases:
— Dispensa de la firma, artículo 912 octavo del Reglamento
(CEE) n
o2454/93
— Underskriftsdispensation, artikel 912g i forordning (EØF) nr.
2454/93
— Freistellung von der Unterschriftsleistung, Artikel 912g der
Verordnung (EWG) Nr. 2454/93
—Απαλλαγή από την υποχρέωση υπογραφής, άρθρο 912 ζ
του κανονισµού (ΕΟΚ) αριθ. 2454 /93
— Signature waived — Article 912g of Regulation (EEC) No
2454/93
— Dispense de signature, article 912 octies du règlement (CEE) no
2454/93
— Dispensa dalla firma, articolo 912 octies del regolamento (CEE)
n. 2454/93
— Vrijstelling van ondertekening — artikel 912 octies van Veror-
dening (EEG) nr. 2454/93
— Dispensada a assinatura, artigo 912o— G do Regulamento (CE)
n. 2454/93
— Vapautettu allekirjoituksesta — asetuksen (ETY) N:o 2454/93
912g artikla
— Befriad från underskrift, artikel 912g i förordning (EEG) nr
2454/93
— Podpis se nevyžaduje — článek 912g na řízení (EHS) č. 2454/93
— Allkirjanõudest loobutud — määruse (EMÜ) nr 2454/93
artikkel 912g
— Derīgs bez paraksta — Regulas (EEK) Nr.2454/93 912.g pants
— Leista nepasirašyti — Reglamentas (EEB) Nr. 2454/93, 912g
straipsnis
— Aláírás alól mentesítve — a 2454/93/EGK rendelet 912g. cikke— Firma mhux me ħtieġa — Artikolu 912g tar-Regolament (KEE)
2454/93
— Zwolniony ze składania podpisu — art. 912g rozporz ądzenia
(EWG) nr 2454/931993R2454 — EN — 01.05.2004 — 007.001 — 243
▼A2
▼A2
— Opustitev podpisa — člen 912g člen uredbe (EGS) št. 2454/93
— Podpis sa nevyžaduje — článok 912g nariadenia (EHS) č. 2454/
93.
3. The authorised consignor shall complete the T5 control copy,
entering the required particulars, including:
— in box A (‘Office of departure’) the date on which the goods were
consigned and the number allocated to the declaration, and
— in box D (‘Control by office of departure)’ of the T5 form one of
the endorsements:
— Procedimiento simplificado, artículo 912 octavo del Reglamento
(CEE) no2454/93
— Forenklet fremgangsmåde, artikel 912g i forordning (EØF) nr.
2454/93
— Vereinfachtes Verfahren, Artikel 912g der Verordnung (EWG)
Nr. 2454/93
—Απλουστευµένη διαδικασία, άρθρο 912 ζ) του κανονισµού
(ΕΟΚ) αριθ. 2454 /93
— Simplified procedure — Article 912g of Regulation (EEC) No
2454/93
— Procédure simplifiée, article 912 octies du règlement (CEE) no
2454/93
— Procedura semplificata, articolo 912 octies del regolamento
(CEE) n. 2454/93
— Vereenvoudigde procedure, artikel 912 octies van Verordening
(EEG) nr. 2454/93
— Procedimento simplificado, artigo 912o— G do Regulamento
(CE) no2454/93
— Yksinkertaistettu menettely — asetuksen (ETY) N:o 2454/93
912g artikla
— Förenklat förfarande, artikel 912g i förordning (EEG) nr 2454/
93
— Zjednodušený postup- článek 912g Na řízení (EHS) č. 2454/93
— Lihtsustatud tolliprotseduur — määruse (EMÜ) nr 2454/93
artikkel 912g
— Vienk āršota proced ūra — Regulas (EEK) Nr.2454/93 912.g
pants
— Supaprastinta proced ūra — Reglamentas (EEB) Nr. 2454/93,
912g straipsnis
— Egyszer űsített eljárás — a 2454/93/EGK rendelet 912g. cikke
— Proċedura simplifikata — Artikolu 912g tar-Regolament (KEE)
2454/93
— Procedura uproszczona — art. 912g rozporz ądzenia (EWG) nr
2454/93
— Poenostavljen postopek — člen 912g uredbe (EGS) št. 2454/93
— Zjednodušený postup — článok 912g nariadenia (EHS) č. 2454/
93
and, where appropriate, particulars of the period within which the
goods must be presented at the office of destination, the identifica-tion measures applied and references to the dispatch document.
That copy, duly completed and, where appropriate, signed by the
approved consignor, shall be deemed to have been issued by the office
indicated by the stamp referred to in paragraph 2(b).
After dispatch of the goods, the authorised consignor shall without
delay send the office of departure a copy of the T5 control copy,together with any document on the basis of which the T5 control copywas drawn up.1993R2454 — EN — 01.05.2004 — 007.001 — 244
▼M18
▼A2
▼M18
▼M18
4. The authorisation referred to in paragraph 1 shall be granted only
to persons who frequently consign goods, whose records enable thecompetent authorities to check on their operations and who have not
committed serious or repeated offences against the legislation in force.
The authorisation shall specify in particular:
— the office or offices competent to act as offices of departure for
consignments,
— the period within which, and the procedure by which, the authorised
consignor is to inform the office of departure of the consignment tobe sent, in order that the office may carry out any controls,including any required by Community rules, before the departureof the goods,
— the period within which the goods must be presented at the office
of destination; this period shall be determined according to theconditions of transport or by Community rules,
— the measures to be taken to identify the goods, which may include
the use of special seals approved by the competent authorities andaffixed by the authorised consignor,
— the means for providing guarantees where the issue of the T5
control copy is conditional thereon.
5. The authorised consignor shall take all necessary measures to
ensure the safekeeping of the special stamp or of the forms bearingthe imprint of the stamp of the office of departure or the imprint of
the special stamp.
The authorised consignor shall bear all the consequences, in particular
the financial consequences, of any errors, omissions or other faults inthe T5 control copies which he draws up or in the performance of the
procedures incumbent on him under the authorisation provided for in
paragraph 1.
In the event of the misuse by any person of T5 control copy forms
stamped in advance with the stamp of the office of departure or with
the special stamp, the authorised consignor shall be liable, withoutprejudice to any criminal proceedings, for the payment of duties andother charges which have not been paid and for the repayment of anyfinancial benefits which have been wrongly obtained following suchmisuse, unless he can satisfy the competent authorities by whom he
was authorised that he took all the measures required to ensure the
safekeeping of the special stamp or of the forms bearing the imprintof the stamp of the office of departure or the imprint of the specialstamp.
PART V
FINAL PROVISIONS
Article 913
The following Regulation and Directives shall be repealed:
— Regulation (EEC) No 37/70 of the Commission of 9 January 1970
on determining the origin of essential spare parts for use with anypiece of equipment machine, apparatus or vehicle dispatchedbeforehand (
1),
— Regulation (EEC) No 2632/70 of the Commission of 23 December
1970 determining the origin of radio and television receivers (2),1993R2454 — EN — 01.05.2004 — 007.001 — 245
(1) OJ No L 7, 10. 1. 1970, p. 6.
(2) OJ No L 279, 24. 12. 1970, p. 35.▼B
▼B
— Regulation (EEC) No 315/71 of the Commission of 12 February
1971 on determining the origin of basic wines intended for thepreparation of vermouth, and the origin of vermouth (
1),
— Regulation (EEC) No 861/71 of the Commission of 27 April 1971
on determining the origin of tape recorders (2),
— Regulation (EEC) No 3103/73 of the Commission of 14 November
1973 on certificates of origin and applications for such certifi-
cates (3),
— Commission Regulation (EEC) No 2945/76 of 26 November 1976
laying down provisions for the implementation of Council Regula-
tion (EEC) No 754/76 on the customs treatment applicable to goodsreturned to the customs territory of the Community (
4), as last
amended by the Act of Accession of Spain and Portugal,
— Commission Regulation (EEC) No 137/79 of 19 December 1978 on
the institution of a special method of administrative cooperation forapplying intra-Community treatment to the fishery catches ofvessels of Member States (
5), as last amended by Regulation (EEC)
No 3399/91 (6),
— Commission Regulation (EEC) No 1494/80 of 11 June 1980 on
interpretative notes and generally. accepted accounting principles
for the purposes of customs value (7),
— Commission Regulation (EEC) No 1495/80 of 11 June 1980 imple-
menting certain provisions of Council Regulation (EEC) No 1224/80 on the valuation of goods for customs purposes (
8), as last
amended by Regulation (EEC) No 558/91 (9),
— Commission Regulation (EEC) No 1496/80 of 11 June 1980 on the
declaration of particulars relating to customs value and on docu-ments to be furnished (
10), as last amended by Regulation (EEC)
No 979/93 (11),
— Commission Regulation (EEC) No 1574/80 of 20 June 1980 laying
down provisions for the implementation of Articles 16 and 17 of
Council Regulation (EEC) No 1430/79 on the repayment or remis-
sion of import or export duties (12),
— Commission Regulation (EEC) No 3177/80 of 5 December 1980 on
the place of introduction to be taken into consideration in applyingArticle 14 (2) of Council Regulation (EEC) No 1224/80 on thevaluation of goods for customs purposes (
13), as last amended by
Regulation (EEC) No 2779/90 (14);
— Commission Regulation (EEC) No 3179/80 of 5 December 1980 on
postal charges to be taken into consideration when determining thecustoms value of goods sent by post (
15), as last amended by Regu-
lation (EEC) No 1264/90 (16),
— Commission Regulation (EEC) No 553/81 of 12 February 1981 on
certificates of origin and applications for such certificates (17),1993R2454 — EN — 01.05.2004 — 007.001 — 246
(1) OJ No L 36, 13. 2. 1971, p. 10.
(2) OJ No L 95, 28. 4. 1971, p. 11.
(3) OJ No L 315, 16. 11. 1973, p. 34.
(4) OJ No L 335, 4. 12. 1976, p. 1.
(5) OJ No L 20, 27. 1. 1979, p. 1.
(6) OJ No L 320, 22. 11. 1991, p. 19.
(7) OJ No L 154, 21. 6. 1980, p. 3.
(8) OJ No L 154, 21. 6. 1980, p. 14.
(9) OJ No L 62, 8. 3. 1991, p. 24.
(10) OJ No L 154, 21. 6. 1980, p. 16.
(11) OJ No L 101, 27. 4. 1993, p. 7.
(12) OJ No L 161, 26. 6. 1980, p. 3.
(13) OJ No L 335, 12. 12. 1980, p. 1.
(14) OJ No L 267, 29. 9. 1990, p. 36.
(15) OJ No L 335, 12. 12. 1980, p. 62.
(16) OJ No L 124, 15. 5. 1990, p. 32.
(17) OJ No L 59, 5. 3. 1981, p. 1.
▼B
— Commission Regulation (EEC) No 1577/81 of 12 June 1981 estab-
lishing a system of simplified procedures for the determination ofthe customs value of certain perishable goods (
1), as last amended
by Regulation (EEC) No 3334/90 (2),
— Commission Directive 82/57/EEC of 17 December 1981 laying
down certain provisions for implementing Council Directive 79/695/EEC on the harmonization of procedures for the release ofgoods for free circulation (
3), as last amended by Directive 83/371/
EEC (4),
— Commission Directive 82/347/EEC of 23 April 1982 laying down
certain provisions for implementing Council Directive 81/177/EEC
on the harmonization of procedures for the export of Community
goods (5),
— Commission Regulation (EEC) No 3040/83 of 28 October 1983
laying down provisions for the implementation of Articles 2 and14 of Council Regulation (EEC) No 1430/79 on the repayment orremission of import or export duties (
6),
— Commission Regulation (EEC) No 3158/83 of 9 November 1983 on
the incidence of royalties and licence fees in customs value (7),
— Commission Regulation (EEC) No 1751/84 of 13 June 1984 laying
down certain provisions for the application of Council Regulation
(EEC) No 3599/82 (8), as last amended by Regulation (EEC)
No 3693/92 (9),
— Commission Regulation (EEC) 3548/84 of 17 December 1984
laying down certain provisions for the application of Regulation(EEC) No 2763/83 on arrangements permitting goods to beprocessed under customs control before being put into free circula-
tion (
10), as last amended by Regulation (EEC) No 2361/87 (11),
— Commission Regulation (EEC) No 1766/85 of 27 June 1985 on the
rates of exchange to be used in the determination of customsvalue (
12), as last amended by Regulation (EEC) No 593/91 (13),
— Commission Regulation (EEC) No 3787/86 of 11 December 1986
on the annulment or revocation of authorizations issued undercertain customs procedures with economic impact (
14),
— Commission Regulation (EEC) No 3799/86 of 12 December 1986
laying down provisions for the implementation of Council Regula-
tion (EEC) No 1430/79 on the repayment or remission of import or
export duties (15),
— Commission Regulation (EEC) No 2458/87 of 31 July 1987 laying
down provisions for the implementation of Council regulation(EEC) No 2473/86 on outward processing relief arrangements andthe standard exchange system (
16), as last amended by Regulation
(EEC) No 3692/92 (17),
— Commission Regulation (EEC) No 4128/87 of 9 December 1987
laying down conditions for the entry of flue-cured Virginia type,
light air-cured Burley type (including Burley hybrids), light air-cured Maryland type and fire-cured tobacco, falling within subhead-1993R2454 — EN — 01.05.2004 — 007.001 — 247
(1) OJ No L 154, 13. 6. 1981, p. 26.
(2) OJ No L 321, 21. 11. 1990, p. 6.
(3) OJ No L 28, 5. 2. 1982, p. 38.
(4) OJ No L 204, 28. 7. 1983, p. 63.
(5) OJ No L 156, 7. 6. 1982, p. 1.
(6) OJ No L 297, 29. 10. 1983, p. 13.
(7) OJ No L 309, 10. 11. 1983, p. 19.
(8) OJ No L 171, 29. 6. 1984, p. 1.
(9) OJ No L 374, 22. 12. 1992, p. 28.
(10) OJ No L 331, 19. 12. 1984, p. 5.
(11) OJ No L 215, 5. 8. 1987, p. 9.
(12) OJ No L 168, 28. 6. 1985, p. 21.
(13) OJ No L 66, 13. 3. 1991, p. 14.
(14) OJ No L 350, 12. 12. 1986, p. 14.
(15) OJ No L 352, 13. 12. 1986, p. 19.
(16) OJ No L 230, 17. 8. 1987, p. 1.
(17) OJ No L 374, 22. 12. 1992 p. 26.
▼B
ings 2401 10 10 to 2401 10 49 and 2401 10 49 and 2401 20 10 to
2401 20 49 of the combined nomenclature (1),
— Commission Regulation (EEC) No 4129/87 of 9 December 1987
specifying the conditions for the inclusion of certain live animalsof the domestic bovine species and certain meat of the bovinespecies under the combined nomenclature listed in Annex C to the
Agreement between the European Economic Community and Yugo-
slavia (
2),
— Commission Regulation (EEC) No 4130/87 of 9 December 1987
laying down conditions for the entry of fresh table grapes of the
variety Emperor ( Vitis vinifera cv ) falling within subheading
0806 10 11 of the combined nomenclature (3),
— Commission Regulation (EEC) No 4131/87 of 9 December 1987
determining the conditions of entry of port, Madeira, sherry,
Setubal muscatel and Tokay (Aszu and Szamorodni) wines fallingwithin subheadings 2204 21 41, 2204 21 51, 2204 29 41,2204 29 45, 2204 29 51 and 2204 29 55 of the combined nomencla-ture (
4), as last amended by Regulation (EEC) No 2490/91 (5),
— Commission Regulation (EEC) No 4132/87 of 9 December 1987
determining the conditions for the inclusion of bourbon whiskeyunder subheadings 2208 30 11 and 2208 30 19 of the combinednomenclature (
6),
— Commission Regulation (EEC) No 4133/87 of 9 December 1987
determining the conditions for the admission of vodka of combinednomenclature subheadings 2208 90 31 and 2208 90 59, imported
into the Community, to the tariff conditions provided for in the
agreement between the European Economic Community and theRepublic of Finland on mutual trade in wines and spirituousbeverages (
7),
— Commission Regulation (EEC) No 4134/87 of 9 December 1987
determining the conditions of entry of preparations known as cheesefondues to be included under subheading 2106 90 10 of thecombined nomenclature (
8),
— Commission Regulation (EEC) No 4135/87 of 9 December 1987
determining the conditions of entry of natural sodium nitrate andnatural potassic sodium nitrate falling within subheadings3102 50 10 and 3105 91 10 respectively of the combined nomencla-ture (
9),
— Commission Regulation (EEC) No 4136/87 of 9 December 1987
determining the conditions of entry of horses intended for slaughterunder subheading 0101 19 10 of the combined nomenclature (
10),
— Commission Regulation (EEC) No 4137/87 of 9 December 1987
determining the conditions of entry of goods under subheadings0408 11 90, 0408 91 90, 0408 99 90, 1106 20 10, 2501 00 51,3502 10 10 and 3502 90 10 of the combined nomenclature (
11),
— Commission Regulation (EEC) No 4138/87 of 9 December 1987
determining the conditions under which contain potatoes, sweetcorn, cereals, oil seeds and oleoginous (SIC! oleaginous) fruit, for
sowing, are eligible on import for a favourable tariff arrangement
by reason of their end-use (
12),
— Commission Regulation (EEC) No 4139/87 of 9 December 1987
determining the conditions under which certain petroleum products1993R2454 — EN — 01.05.2004 — 007.001 — 248
(1) OJ No L 387, 31. 12. 1987, p. 1.
(2) OJ No L 387, 31. 12. 1987, p. 9.
(3) OJ No L 387, 31. 12. 1987, p. 16.
(4) OJ No L 387, 31. 12. 1987, p. 22.
(5) OJ No L 231, 20. 8. 1991, p. 1.
(6) OJ No L 387, 31. 12. 1987, p. 36.
(7) OJ No L 387, 31. 12. 1987, p. 42.
(8) OJ No L 387, 31. 12. 1987, p. 48.
(9) OJ No L 387, 31. 12. 1987, p. 54.
(10) OJ No L 387, 31. 12. 1987, p. 60.
(11) OJ No L 387, 31. 12. 1987, p. 63.
(12) OJ No L 387, 31. 12. 1987, p. 67.
▼B
are eligible on import for a favourable tariff arrangement by reason
of their end-use (1),
— Commission Regulation (EEC) No 4140/87 of 9 December 1987
determining the conditions of entry of bolting cloth, not made up,under subheading 5911 20 00 of the combined nomenclature (
2),
— Commission Regulation (EEC) No 4141/87 of 9 December 1987
determining the conditions under which goods for certain categoriesof aircraft and ships are eligible on import for a favourable tariffarrangement by reason of their end-use (
3), as last amended by
Regulation (EEC) No 1418/81 (4),
— Commission Regulation (EEC) No 4142/87 of 9 December 1987
determining the conditions under which certain goods are eligibleon import for a favourable tariff arrangement by reason of theirend-use (
5), as last amended by Regulation (EEC) No 3803/92 (6),
— Commission Regulation (EEC) No 693/88 of 4 March 1988 on the
definition of the concept of originating products for purposes of theapplication of tariff preferences granted by the European EconomicCommunity in respect of certain products from developing coun-tries (
7), as last amended by Regulation (EEC) No 3660/92 (8),
— Commission Regulation (EEC) No 809/88 of 14 March 1988 on the
definition of the concept of ‘originating products’ and methods ofadministrative cooperation applicable to imports into the Commu-nity of products originating in the Occupied Territories (
9), as last
amended by Regulation (EEC) No 2774/88 (10),
— Commission Regulation (EEC) No 4027/88 of 21 December 1988
laying down provisions for the temporary importation ofcontainers (
11), as last amended by Regulation (EEC) No 3348/
89 (12),
— Commission Regulation (EEC) No 288/89 of 3 February 1989 on
determining the origin of integrated circuits (13),
— Commission Regulation (EEC) No 597/89 of 8 March 1989 laying
down provisions for the implementation of Council Regulation(EEC) No 2144/87 on customs debt (
14),
— Commission Regulation (EEC) No 2071/89 of 11 July 1989 on
determining the origin of photocopying apparatus, incorporating an
optical system or of the contract type (15),
— Commission Regulation (EEC) No 3850/89 of 15 December 1989
laying down provisions for the implementation of Council Regula-
tion (EEC) No 802/68 of 27 June 1968 on the common definition of
the concept of the origin of goods in respect of certain agriculturalproducts subject to special import arrangements (
16),
— Commission Regulation (EEC) No 2561/90 of 30 July 1990 laying
down provisions for the implementation of Council Regulation
(EEC) No 2503/88 on customs warehouses (17), as last amended by
Commission Regulation (EEC) No 3001/92 (18),
— Commission Regulation (EEC) No 2562/90 of 30 July 1990 laying
down provisions for the implementation of Council Regulation1993R2454 — EN — 01.05.2004 — 007.001 — 249
(1) OJ No L 387, 31. 12. 1987, p. 70.
(2) OJ No L 387, 31. 12. 1987, p. 74.
(3) OJ No L 387, 31. 12. 1987, p. 76.
(4) OJ No L 135, 30. 5. 1991, p. 28.
(5) OJ No L 387, 31. 12. 1987, p. 82.
(6) OJ No L 384, 30. 12. 1992 p. 15.
(7) OJ No L 77, 22. 3. 1988, p. 77.
(8) OJ No L 370, 19. 12. 1992, p. 11.
(9) OJ No L 86, 30. 3. 1988, p. 1.
(10) OJ No L 249, 8. 9. 1988, p. 5.
(11) OJ No L 355, 23. 12. 1988, p. 22.
(12) OJ No L 323, 8. 11. 1989, p. 17.
(13) OJ No L 33, 4. 2. 1989, p. 23.
(14) OJ No L 65, 9. 3. 1989, p. 11.
(15) OJ No L 196, 12. 7. 1989, p. 24.
(16) OJ No L 374, 22. 12. 1989, p. 8.
(17) OJ No L 246, 10. 9. 1990, p. 1.
(18) OJ No L 301, 17. 10. 1992, p. 16.
▼B
(EEC) No 2504/88 on free zones and free warehouses (1), as last
amended by Commission Regulation (EEC) No 2485/91 (2),
— Commission Regulation (EEC) No 2883/90 of 5 October 1990 on
determining the origin or grape juice (3),
— Commission Regulation (EEC) No 2884/90 of 5 October 1990 on
determining the origin of certain goods produced from eggs (4),
— Commission Regulation (EEC) No 3561/90 of 11 December 1990
on determining the origin of certain ceramic products (5),
— Commission Regulation (EEC) No 3620/90 of 14 December 1990
on determining the origin of the meat and offals, fresh, chilled orfrozen, of certain domestic animals (
6),
— Commission Regulation (EEC) No 3672/90 of 18 December 1990
on determining the origin of ball, roller or needle roller bearings (7),
— Commission Regulation (EEC) No 3716/90 of 19 December 1990
laying down provisions for the implementation of Council Regula-tion (EEC) No 4046/89 on the security to be given to ensure
payment of a customs debt (
8),
— Commission Regulation (EEC) No 3796/90 of 21 December 1990
laying down provisions for the implementation of Council Regula-tion (EEC) No 1714/90 on the information provided by the customs
authorities of the Member States concerning the classification of
goods in the customs nomenclature (
9), as last amended by Regula-
tion (EEC) No 2674/92 (10),
— Commission Regulation (EEC) No 1364/91 of 24 May 1991 deter-
mining the origin of textiles and textile articles falling within
Section XI of the Combined Nomenclature (11),
— Commission Regulation (EEC) No 1365/91 of 24 May 1991 on
determining the origin of cotton linters, impregnated felt and
nonwovens, articles of apparel of leather, footwear and watch straps
of textiles (12),
— Commission Regulation (EEC) No 1593/91 of 12 June 1991
providing for the implementation of Council Regulation (EEC)
No 719/91 on the use in the Community of TIR carnets and ATA
carnets as transit documents (13),
— Commission Regulation (EEC) No 1656/91 of 13 June 1991 laying
down special provisions applicable to certain types of inward
processing operations or processing under customs control (14),
— Commission Regulation (EEC) No 2164/91 of 23 July 1991 laying
down provisions for the implementation of Article 5 (2) of CouncilRegulation (EEC) No 1697/79 on the post-clearance recovery of
import duties or export duties which have not been required of the
person liable for payment on goods entered for a customs procedureinvolving the obligation to pay such duties (
15),
— Commission Regulation (EEC) No 2228/91 of 26 June 1991 laying
down provisions for the implementation of Regulation (EEC)
No 1999/85 on inward processing relief arrangements (16), as last
amended by Regulation (EEC) No 3709/92 (17),
— Commission Regulation (EEC) No 2249/91 of 25 July 1991 laying
down provisions for the implementation of Council Regulation1993R2454 — EN — 01.05.2004 — 007.001 — 250
(1) OJ No L 246, 10. 9. 1990, p. 33.
(2) OJ No L 228, 17. 8. 1991, p. 34.
(3) OJ No L 276, 6. 10. 1990, p. 13.
(4) OJ No L 276, 6. 10. 1990, p. 14.
(5) OJ No L 347, 12. 12. 1990, p. 10.
(6) OJ No L 351, 15. 12. 1990, p. 25.
(7) OJ No L 356, 19. 12. 1990, p. 30.
(8) OJ No L 358, 21. 12. 1990, p. 48.
(9) OJ No L 365, 28. 12. 1990, p. 17.
(10) OJ No L 271, 16. 9. 1992, p. 5.
(11) OJ No L 130, 25. 5. 1991, p. 18.
(12) OJ No L 130, 25. 5. 1991, p. 28.
(13) OJ No L 148, 13. 6. 1991, p. 11.
(14) OJ No L 151, 15. 6. 1991, p. 39.
(15) OJ No L 201, 24. 7. 1991, p. 16.
(16) OJ No L 210, 31. 7. 1991, p. 1.
(17) OJ No L 378, 23. 12. 1992, p. 6.
▼B
(EEC) No 1855/89 for the temporary importation of means of trans-
port (1),
— Commission Regulation (EEC) No 2365/91 of 31 July 1991 laying
down the conditions for use of the ATA carnet for the temporaryimportation of goods into the customs territory of the Communityor their temporary exportation from that territory (
2),
— Commission Regulation (EEC) No 3717/91 of 18 December 1991
drawing up the list of goods which may benefit from the arrange-ments permitting goods to be processed under customs control
before being put into free circulation (
3), as last amended by Regu-
lation (EEC) No 209/93 (4),
— Commission Regulation (EEC) No 343/92 of 22 January 1992 on
the definition of the concept of originating products and methods
of administrative cooperation applicable to imports into theCommunity of products originating in the Republics of Croatiaand Slovenia and the Yugoslav Republics of Bosnia-Herzegovinaand Macedonia (
5), as last amended by Regulation (EEC) No 3660/
92 (6),
— Commission Regulation (EEC) No 1214/92 of 12 April 1992 on
provisions for the implementation of the Community transit proce-
dure and for certain simplifications of that procedure (7), as last
amended by Regulation (EEC) No 3712/92 (8),
— Commission Regulation (EEC) No 1823/92 of 3 July 1992 laying
down detailed rules for the application of Council Regulation
(EEC) No 3925/91 concerning the elimination of controls and form-alities applicable to the cabin and hold baggage of persons takingan intra-Community flight and the baggage of persons taking anintra-Community sea crossing (
9),
— Commission Regulation (EEC) No 2453/92 of 31 July 1992 imple-
menting Council Regulation (EEC) No 717/91 concerning theSingle Administrative Document (
10), as last amended by Regulation
(EEC) No 607/93 (11),
— Commission Regulation (EEC) No 2674/92 of 15 September 1992
supplementing the implementing provisions of Council Regulation(EEC) No 1715/90 on the information provided by the customs
authorities of the Member States concerning the classification of
goods in the customs nomenclature (
12),
— Commission Regulation (EEC) No 2713/92 of 17 September 1992
on the movement of goods between certain parts of the customs
territory of the Community (13),
— Commission Regulation (EEC) No 3269/92 of 10 November 1992
laying down certain implementing provisions of Articles 161, 182
and 183 of Council Regulation (EEC) No 2913/92 establishing theCommunity Customs Code, relating to the export and re-exportprocedure and to goods leaving the customs territory of theCommunity (
14),
— Commission Regulation (EEC) No 3566/92 of 8 December 1992 on
the documents to be used for the purpose of implementing Commu-nity measures entailing verification of the use and/or destination of
goods (
15),1993R2454 — EN — 01.05.2004 — 007.001 — 251
(1) OJ No L 204, 27. 7. 1991, p. 31.
(2) OJ No L 216, 3. 8. 1991, p. 24.
(3) OJ No L 351, 20. 12. 1991, p. 23.
(4) OJ No L 25, 2. 2. 1993, p. 18.
(5) OJ No L 38, 14. 2. 1992, p. 1.
(6) OJ No L 370, 19. 12. 1992, p. 11.
(7) OJ No L 132, 16. 5. 1992, p. 1.
(8) OJ No L 378, 23. 12. 1992, p. 15.
(9) OJ No L 185, 4. 7. 1992, p. 8.
(10) OJ No L 249, 28. 8. 1992, p. 1.
(11) OJ No L 65, 17. 3. 1993, p. 5.
(12) OJ No L 271, 16. 9. 1992, p. 1.
(13) OJ No L 275, 18. 9. 1992, p. 11.
(14) OJ No L 326, 12. 11. 1992, p. 11.
(15) OJ No L 362, 11. 12. 1992, p. 11.
▼B
— Commission Regulation (EEC) No 3689/92 of 21 December 1992
laying down detailed rules for the application of Council Regulation(EEC) No 719/91 on the use in the Community of TIR carnets and
ATA carnets as transit documents and of Council Regulation (EEC)
No 3599/82 on temporary importation arrangements (
1),
— Commission Regulation (EEC) No 3691/92 of 21 December 1992
laying down provisions for the implementation of Council Regula-tion (EEC) No 719/91 on the use in the Community of TIR carnetsand ATA carnets as transit documents and Council Regulation(EEC) No 3599/82 on temporary importation arrangements (
2),
— Commission Regulation (EEC) No 3710/92 of 21 December 1992
establishing the procedures for transfers of goods or products
covered by inward processing arrangements (suspension system) (3),
— Commission Regulation (EEC) No 3903/92 of 21 December 1992
on air transport costs (4).
Article 914
References to the provisions repealed shall be understood as referring
to this Regulation.
Article 915
This Regulation shall enter into force on the third day following its
publication in the Official Journal of the European Communities .
It shall apply from 1 January 1994.
Article 791 (2) shall cease to apply from 1 January 1996.
This Regulation shall be binding in its entirety and directly applicable
in all Member States.1993R2454 — EN — 01.05.2004 — 007.001 — 252
(1) OJ No L 374, 22. 12. 1992, p. 14.
(2) OJ No L 374, 22. 12. 1992, p. 25.
(3) OJ No L 378, 23. 12. 1992, p. 9.
(4) OJ No L 393, 31. 12. 1992, p. 1.▼M5
▼B
▼B
IMPLEMENTING PROVISIONS FOR THE COMMUNITY CUSTOMS CODE
ANNEXES1993R2454 — EN — 01.05.2004 — 007.001 — 253
▼B
LIST OF ANNEXES
Number Subject
1 Binding tariff information — Notification form
1 A Binding origin informationI A Application for binding tariff information (BTI)6 Deleted
6A Deleted
9 Introductory notes to the lists of working or processing operations conferring or non-
conferring originating status to manufactured products when they are carried out on
non-originating materials
10 List of working or processing operations conferring or non-conferring originating status
to manufactured products when they are carried out on non-originating materials.
Textiles and textile articles falling within section XI
11 List of working or processing operations conferring or non-conferring originating status
to manufactured products when they are carried out on non-originating materials.
Products other than textiles and textile articles falling within section XI
12 Certificate of origin and related application13 Certificate of origin for imports of agricultural products into the European Economic
Community
14 Introductory notes to the list in Annex 1515 List of working or processing required to be carried out on non-originating materials in
order that the product manufactured can obtain originating status
16 Working excluded from GSP regional cumulation17 Certificate of origin form A18 Invoice declaration
21 Movement certificate EUR.1 and relevant applications
22 Invoice declaration23 Interpretative notes on customs value24 Application of generally accepted accounting principles for the determination of
customs value
25 Air transport costs to be included in the customs value26 Classification of goods subject to unit values27 Marketing centres for the purpose of calculating unit prices by classification heading28 Declaration of particulars relating to customs value — D.V.1
29 Continuation sheet — D.V.1 bis
30 Tag to be affixed on hold baggage checked in a Community airport31 SAD — Single Administrative Document32 SAD — Computerized declaration processing system33 SAD — Supplementary form34 SAD — Supplementary form35 Indications of the copies of the forms shown in Annexes 31 and 33 and on which the
information must appear by a self-copying process
36 Indication of the copies of the forms shown in Annexes 32 and 34 and on which the
information must appear by a self-copying process
37 SAD — User notice37 A Explanatory note on the use of transit declarations by the exchange of EDI standard
messages
37 C Additional codes for the computerised transit system38 Codes to be used in the forms38 A Customs declaration for registered baggage38 B Application of Article 290a42 Yellow label42 A Certificate of regular shipping services1993R2454 — EN — 01.05.2004 — 007.001 — 254
▼B
Number Subject
42 B Yellow label
43 Form T2M44 Notes to appear on page 2 of the cover of the booklet containing forms T2M44 A Explanatory note on the loading list44 B Provisions concerning forms used in community transit44 C Goods involving greater risk of fraud45 Loading list45 A Transit accompanying document45 B List of items46 TC 10 — Transit advice note46 A Characteristics of seals46 B Criteria referred to in Articles 380 and 38147 TC 11 — Receipt47 A Application of Article 94(6) and (7) of the code
48 Comprehensive guarantee
49 Common / Community transit procedure — Individual guarantee50 Common / Community transit procedure — Individual guarantee in the form of voucher51 TC 31 — Comprehensive guarantee certificate51 A TC 33 — Guarantee waiver certificate51 B Explanatory note on comprehensive guarantee certificates and guarantee waiver certifi-
cates
54 TC 32 — Individual guarantee voucher58 Label (Articles 417 and 432)
59 Model of the information memo referred to in Article 459
60 Taxation form61 Model of discharge62 Special stamp63 Control copy T5 form64 Control copy T5 bis form65 Loading list T566 Instructions for use of the forms required to draw up control copy T567 Application and authorisation forms68 Transfer of goods or products covered by the arrangements from one holder to another69 Standard rates of yield70 Economic conditions and administrative cooperation71 Information sheets72 List of usual forms of handling referred to in Article 531 and Article 80973 Import goods for which the economic conditions are deemed not to be fulfilled by
virtue of Article 539, first paragraph
74 Special provisions concerning equivalent goods75 List of compensating products subject to the import duties appropriate to them76 Economic conditions in the framework of the arrangements for processing under
customs control
77 (Article 581)
104 Information document to facilitate the temporary exportation of goods sent from one
country for manufacture, processing or repair in another
109 Certificate of customs status110 Information sheet INF 3 — Returned goods110 A Certificate on fishery products caught by Community fishing vessels in the territorial
waters of a third country1993R2454 — EN — 01.05.2004 — 007.001 — 255
▼B
Number Subject
111 Application for repayment/remission
112 Repayment or remission of duties. Request for examination
113 Certificate for repayment or remission of duty1993R2454 — EN — 01.05.2004 — 007.001 — 256
▼M24
ANNEX 1
MODEL OF BINDING TARIFF INFORMATION (BTI) NOTIFICATION FORM
1993R2454 — EN — 01.05.2004 — 007.001 — 257
▼M24
1993R2454 — EN — 01.05.2004 — 007.001 — 258
▼M24
1993R2454 — EN — 01.05.2004 — 007.001 — 259
▼M24
►(1) (2) (3) (4) (5) (6)A21993R2454 — EN — 01.05.2004 — 007.001 — 260
▼M24
►(1) (2) (3) (4) (5) (6)A21993R2454 — EN — 01.05.2004 — 007.001 — 261
▼M10
ANNEX 1A
1993R2454 — EN — 01.05.2004 — 007.001 — 262
▼M10
1993R2454 — EN — 01.05.2004 — 007.001 — 263
▼M10
►(1) (2) (3) (4) (5) (6)A21993R2454 — EN — 01.05.2004 — 007.001 — 264
▼M24
ANNEX 1B
MODEL OF BINDING TARIFF INFORMATION (BTI) APPLICATION FORM
1993R2454 — EN — 01.05.2004 — 007.001 — 265
▼M24
1993R2454 — EN — 01.05.2004 — 007.001 — 266
▼M18
▼B
ANNEX 6
Abrogated1993R2454 — EN — 01.05.2004 — 007.001 — 267
▼A1
▼M1
ANNEX 6A
Abrogated1993R2454 — EN — 01.05.2004 — 007.001 — 268
▼A1
▼M18
▼B
ANNEX 9
INTRODUCTORY NOTES TO THE LISTS OF WORKING OR PROCES-
SING OPERATIONS CONFERRING OR NON-CONFERRING
ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN
THEY ARE CARRIED OUT ON NON-ORIGINATING MATERIALS
GENERAL CONSIDERATIONS
Note 1
1.1. The first two columns in the lists in Annexes 10 and 11 describe the
product obtained. The first column gives the heading number, or the
chapter number, used in the combined nomenclature and the second
column gives the description of goods used in the combined nomenclature
for that heading or chapter. For each entry in the first two columns, a rule
is specified in column 3. Where the entry in the first column is preceded
by an ‘ex’, this signifies that the rule in column 3 only applies to the part
of that heading or chapter as described in column 2.
1.2. Where several heading numbers are grouped together in column 1 or a
chapter number is given and the description of product in column 2 is
therefore given in general terms, the adjacent rule in column 3 applies to
all products which, under the combined nomenclature, are classified in
headings of the chapter or in any of the headings grouped together in
column 1.
1.3. Where the lists include different rules applying to different products within
one heading, each indent contains the description of that part of the
heading covered by the adjacent rule in column 3.
Note 2
2.1. The term ‘manufacture’ covers any kind of working or processing
including ‘assembly’ or specific operations.
2.2. The term ‘material’ covers any ‘ingredient’, ‘raw material’, ‘component’
or ‘part’, etc., used in the manufacture of the product.
2.3. The term ‘product’ refers to the product being manufactured, even if it is
intended for later use in another manufacturing operation.
Note 3
3.1. The working or processing required by a rule in column 3 has to be carried
out only in relation to the non-originating materials used. The restrictions
contained in a rule in column 3 likewise apply only to the non-originating
materials used.
3.2. If a product, made from non-originating materials which has itself acquired
originating status during manufacture, is used as a material in the process
of manufacture of another product, then the list rule applicable to the
product in which it is incorporated does not apply to it.
For example:
Unembroidered fabric may obtain origin by being woven from yarn. If this
is then used in making embroidered bed linen, then the percentage value
limit imposed on the use of unembroidered fabric does not apply in this
case.
Note 4
4.1. The rules in the lists represent the minimum amount of working or proces-
sing required and the carrying out of more working or processing also
confers originating status; conversely, the carrying out of less working or
processing cannot confer origin. Thus if a rule says that non-originating
material at a certain level of manufacture may be used, the use of such
material at an earlier stage of manufacture is allowed and the use of such
material at a later stage is not.
4.2. When a rule in a list specifies that a product may be manufactured from
more than one material, this means that any one or more of the materials
may be used. It does not require that all be used.
For example:1993R2454 — EN — 01.05.2004 — 007.001 — 269
▼B
the rule for yarns says that natural fibres may be used and that chemical
materials, among other materials, may also be used. This does not mean
that both have to be used, one can use one or the other or both.
4.3. When a rule in a list specifies that a product must be manufactured from a
particular material, the condition obviously does not prevent the use of
other materials which, because of their inherent nature, cannot satisfy the
rule.
Note 5
For all products which are not mentioned in Annex 11 (other than textiles
falling within Section XI), origin is determined case-by-case by evaluating any
process or operation in relation to the concept of the last substantial processing
or working as defined in Article 24 of the Code.
Note 6
6.1. The term ‘fibres’ used in the list in Annex 10 covers ‘natural fibres’ and
‘man-made staple fibres’ falling within CN codes 5501 to 5507, and fibres
of a kind used for the manufacture of paper.
6.2. The term ‘natural fibres’ is used in the list in Annex 10 to refer to fibres
other than artificial or synthetic fibres and is restricted to the stages before
spinning takes place, including waste, and unless otherwise specified, the
term ‘natural fibres’ includes fibres that have been carded, combed or
otherwise processed but not spun.
6.3. The term ‘natural fibres’ includes horsehair falling within CN code 0503,
silk falling within CN codes 5002 and 5003 as well as the wool fibres, fine
or coarse animal hair falling within CN codes 5101 to 5105, cotton fibres
falling within CN codes 5201 to 5203 and other vegetable fibres falling
within CN codes 5301 to 5305.
6.4. The term ‘man-made staple fibres’ is used in the list in Annex 10 to refer
to synthetic or artificial filament tow, staple fibres or waste, falling within
CN codes 5501 to 5507.
6.5. The terms ‘textile pulp’ and ‘chemical materials’ are used in the list in
Annex 10 to describe the non-textile materials (these are not classified in
Chapters 50 to 63) which can be used to manufacture artificial or synthetic
fibres or yarns, or fibres of a kind used for the manufacture of paper.
6.6. For products obtained from two or more textile materials the provisions
appearing in column 3 are applicable for each of the textile materials of
which the mixture is composed.
Note 7
7.1. The term ‘prebleached’, used in the list in Annex 10 to characterize the
level of manufacture required when certain non-originating materials are
used, applies to certain yarns, woven fabrics and knitted or crocheted
fabrics which have only been washed after the spinning or weaving opera-tion.
Prebleached products are at an earlier stage of manufacture than bleached
products, which have undergone several baths in bleaching agents
(oxydizing agents such as hydrogen peroxyde and reducing agents).
7.2. The term ‘complete making-up’ used in the list in Annex 10 means that all
the operations following cutting of the fabric or knitting or crocheting of
the fabric directly to shape have to be performed.
However, making-up shall not necessarily be considered as incomplete
where one or more finishing operations have not been carried out.
The following is a list of examples of finishing operations:
— fitting of buttons and/or other types of fastenings,
— making of button-holes,
— finishing off the ends of trouser legs and sleeves or the bottom
hemming of skirts and dresses,
— fitting of trimmings and accessories such as pockets, labels, badges,
etc.,
— ironing and other preparations of garments for sale ‘ready made’
Remarks concerning finishing operations — Special cases
It is possible that in particular manufacturing operations, the accomplish-
ment of finishing operations, especially in the case of a combination of1993R2454 — EN — 01.05.2004 — 007.001 — 270
▼B
operations, is of such importance that these operations must be considered
as going beyond simple finishing.
In these particular cases, the non-accomplishing of finishing operations
will deprive the making-up of its complete nature.
7.3. The term ‘Impregnation, coating, covering or laminating’ does not cover
those operations designed to bind fabrics together.1993R2454 — EN — 01.05.2004 — 007.001 — 271
▼B
ANNEX 10
LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFER-
RING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE
CARRIED OUT ON NON-ORIGINATING MATERIALS
Textiles and textile articles falling within Section XI
CN Code Description of productWorking or processing carried out on non-
originating materials that confers the status
of originating products
(1) (2) (3)
ex 5101 Wool, not carded or combed:
— degreased, not carbonized Manufacture from greasy, including
piece-wasted wool, the value of which
does not exceed 50 % of the ex-works
price of the product
— carbonized Manufacture from degreased wool, not
carbonized, the value of which does
not exceed 50 % of the ex-works price
of the product
ex 5103 Waste of wool or of fine or coarse
animal hair, carbonizedManufacture from non-carbonized
waste, the value of which does not
exceed 50 % of the ex-works price of
the product
ex 5201 Cotton, not carded or combed,
bleachedManufacture from raw cotton, the value
of which does not exceed 50 % of the
ex-works price of the product
5501 to 5507 Man-made staple fibres:
— not carded or combed or otherwise
processed for spinningManufacture from chemical materials
or textile pulp
— carded or combed or other Manufacture from chemical materials
or textile pulp or waste falling within
CN code 5505
ex Chapters 50 to
55Yarn, monofilament and thread, other
than paper yarn:
— printed or dyed Manufacture from:
— natural fibres not carded or combed
or otherwise prepared for spinning,
— grege silk or silk waste,— chemical materials or textile pulp,
or
— man-made staple fibres, filament
tow or waste of fibres, not carded
or combed or otherwise prepared
for spinning
orPrinting or dyeing of yarn or monofila-
ments, unbleached or prebleached (
1),
accompanied by preparatory or
finishing operations, twisting or textur-
izing not being considered as such, the
value of non-originating material
(Including yarn), not exceeding 48 %
of the ex-works price of the product
— other Manufacture from:
— natural fibres not carded or combed
or otherwise prepared for spinning,
— grege silk or silk waste,— chemical materials or textile pulp,
or
— man-made staple fibres, filament
tow or waste of fibres, not carded
or combed or otherwise prepared
for spinning1993R2454 — EN — 01.05.2004 — 007.001 — 272
▼B
(1) (2) (3)
Woven fabrics, other than fabrics of
paper yarn:
— printed or dyed Manufacture from yarn
orPrinting or dyeing of unbleached or
prebleached fabrics, accompanied by
preparatory or finishing opera-
tions (
1)(2)
— other Manufacture from yarn
5601 Wadding of textile materials and arti-
cles thereof; textile fibres not
exceeding 5 mm in length (flock),
textile dust and mill nepsManufacture from fibres
5602 Felt, whether or not impregnated,
coated, covered or laminated:
— printed or dyed Manufacture from fibres
orPrinting or dyeing of unbleached or
prebleached felt, accompanied by
preparatory or finishing opera-
tions (
1)(2)
— Impregnated, coated, covered or
laminatedImpregnation, coating, covering or
laminating of non-wovens,
unbleached (3)
— other Manufacture from fibres
5603 Non-wovens, whether or not impreg-
nated, coated, covered or laminated:
— printed or dyed Manufacture from fibres
orPrinting or dyeing of unbleached or
prebleached non-wovens, accompanied
by preparatory or finishing opera-
tions (
1)(2)
— impregnated, coated, covered or
laminatedImpregnation, coating, covering or
laminating of non-wovens,
unbleached (3)
— other Manufacture from fibres
5604 Rubber thread and cord, textile
covered, textile yarn and strip, and
the like falling within CN codes 5404
or 5405, impregnated, coated, covered
or sheathed with rubber or plastics:
— rubber thread and cord, textile
coveredManufacture from rubber thread or
cord, not textile covered
— other Impregnation, coating, covering or
sheathing of textile yarn and strip and
the like, unbleached
5607 Twine cordage, rope and cables,
whether or not plaited or braided and
whether or not impregnated, coated,
covered or sheathed with rubber or
plasticsManufacture from fibres, coir yarn,
synthetic or artificial filament yarn or
monofilament
5609 Articles of yarn, strip or the like
falling within CN codes 5404 or
5405, twine, cordage, rope or cables,
not elsewhere specified or includedManufacture from fibres, coir yarn,
synthetic or artificial filament yarn or
monofilament
5704 Carpets and other textile floor cover-
ings, of felt, not tufted or flocked,
whether or not made upManufacture from fibres
Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries, trimmings;
embroidery:1993R2454 — EN — 01.05.2004 — 007.001 — 273
▼B
(1) (2) (3)
— embroidery in the piece, in strips
or in motifs (CN code 5810)Manufacture in which the value of the
materials used does not exceed 50 %
of the ex-works price of the product
— printed or dyed Manufacture from yarn
or
Printing or dyeing of unbleached or
prebleached fabrics, felt or non-wovens,
accompanied by preparatory or
finishing operations (1)(2)
— impregnated, coated or covered Manufacture from unbleached fabrics,
felt or non-wovens
— other Manufacture from yarn
5901 Textile fabrics coated with gum or
amylaceous substances, of a kind
used for the outer covers of books or
the like; tracing cloth; prepared
painting canvas, buckram and similar
stiffened textile fabrics of a kind for
hat foundationsManufacture from unbleached fabrics
5902 Tyre cord fabric of high tenacity yarn
of nylon or other polyamides, polye-
sters or viscose rayonManufacture from yarn
5903 Textile fabrics, impregnated, coated,
covered or laminated with plastics,
other than those falling within CN
code 5902Manufacture from unbleached fabrics
or
Printing or dyeing of unbleached or
prebleached fabrics, accompanied by
praparatory (SIC! preparatory) or
finishing operations (1)(2)
5904 Linoleum, whether or not cut to
shape; floor coverings consisting of a
coating or covering applied on a
textile backing, whether or not cut to
shapeManufacture from unbleached fabrics,
felt or non-wovens
5905 Textile wall coverings Manufacture from unbleached fabrics
or
Printing or dyeing of unbleached or
prebleached fabrics, accompanied by
preparatory or finishing opera-
tions (1)(2)
5906 Rubberized textile fabrics, other than
those falling within CN code 5902Manufacture from bleached knitted or
crocheted fabrics, or from other
unbleached fabrics
5907 Textile fabrics otherwise impregnated,
coated or covered; painted canvas
being theatrical scenery, studio back-
cloths or the likeManufacture from unbleached fabrics
or
Printing or dyeing of unbleached or
prebleached fabrics, accompanied by
preparatory or finishing opera-
tions (1)(2)
5908 Textile wicks, woven, plaited or
knitted, for lamps, stoves, lighters,
candles and the like; incandescent gas
mantles and tubular knitted gas mantle
fabric therefor, whether or not impreg-
natedManufacture from yarn
5909 Textile hosepiping and similar textile
tubing with or without lining, amour
or accessories of other materialsManufacture from yarn or fibres1993R2454 — EN — 01.05.2004 — 007.001 — 274
▼B
(1) (2) (3)
5910 Transmission or conveyor belts or
belting, of textile material, whether or
not reinforced with metal or other
materialManufacture from yarn of fibres
5911 Textile products and articles, for tech-
nical uses, specified in Note 7 to
Chapter 59 of the contained nomen-
clature:
— polishing discs or rings other than
of feltManufacture from yarn, waste fabrics
or rags falling within CN code 6310
— other Manufacture from yarn or fibres
Chapter 60 Knitted or crocheted fabrics:
— printed or dyed Manufacture from yarn
orPrinting or dyeing of unbleached or
prebleached fabrics, accompanied by
preparatory or finishing opera-
tions (
1)(2)
— other Manufacture from yarn
Chapter 61 Articles of apparel and clothing acces-
sories, knitted or crocheted:
— obtained by sewing together or
otherwise assembling, two or
more pieces of knitted or
crocheted fabric which have been
either cut to form or obtained
directly to formComplete making up (4)
— other Manufacture from yarn
ex Chapter 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted, except
those falling within CN codes 6213
and 6214 for which the rules are set
out below:
— finished or complete Complete making up (4)
— unfinished or incomplete Manufacture from yarn
6213 and 6214 Handkerchiefs, shawls, scarves,
mufflers, mantillas, veils and the like:
— embroidered Manufacture from yarn
orManufacture from unembroidered
fabric, provided the value of the unem-
broidered fabric used does not exceed
40 % of the ex-works price of the
product
— other Manufacture from yarn
6301 to
ex 6306Blankets and travelling rugs; bed
linen, table linen, toilet linen and
kitchen linen; curtains (including
drapes) and interior blinds; curtain
and bed valances; other furnishing
articles (excluding those falling within
CN code 9494); sacks and bags of a
kind used for the packing of goods;
tarpaulins, awnings, and camping
goods:
— of felt or non-wovens:
— not impregnated, coated, covered
or laminatedManufacture from fibres
— impregnated, coated, covered or
laminatedImpregnation, coating, covering or
laminating of felt or non-wovens,
unbleached (
4)
— other:1993R2454 — EN — 01.05.2004 — 007.001 — 275
▼B
(1) (2) (3)
— knitted or crocheted
— unembroidered Complete making up (5) (SIC! (4))
— embroidered Complete making up (5) (SIC! (4))
orManufacture from unembroidered
knitted or crocheted fabric provided
the value of the unembroidered knitted
or crocheted fabric used does not
exceed 40 % of the ex-works price of
the product
— not knitted or crocheted:
— unembroidered Manufacture from yarn
— embroidered Manufacture from yarn
or
Manufacture from unembroidered
fabric provided the value of the unem-
broidered fabric used does not exceed
40 % of the ex-works price of the
product
6307 Other made up textile articles
(including dress patterns), except for
fans and hand screens, nonmechanical,
frames and handles therefore and parts
of such frames and handles:
— floor cloths, dish cloths, dusters
and the likeManufacture from yarn
— other Manufacture in which the value of the
materials used does not exceed 40 %
of the ex-works price of the product
6308 Sets consisting of woven fabric and
yarn, whether or not with accessories,
for making up into rugs, tapestries,
embroidered table cloths or serviettes
or similar textile articles, put up in
packings for retail saleIncorporation in a set in which the total
value of all the non-originating articles
incorporated does not exceed 25 % of
the ex-works price of the set
6309 Worn clothing and other worn articles Collection and packing for shipment
(1) See introductory note 7.1 in Annex 9.
(2) However, to be regarded as a working or processing conferring origin, thermoprinting has to be accompanied by
printing of the transfer paper.
(3) See introductory note 7.3 in Annex 9.
(4) See introductory note 7.2 in Annex 9.1993R2454 — EN — 01.05.2004 — 007.001 — 276
▼M20
▼B
▼B
ANNEX 11
LIST OF WORKING OR PROCESSING OPERATIONS CONFERRING OR NON-CONFER-
RING ORIGINATING STATUS TO MANUFACTURED PRODUCTS WHEN THEY ARE
CARRIED OUT ON NON-ORIGINATING MATERIALS
Products other than textiles and textile articles falling within Section XI
CN code Description of productsWorking or processing carried out on non-
originating materials that confers the status
of originating products
(1) (2) (3)
0201 Meat of bovine animals, fresh or
chilledSlaughter, preceded by a fattening
period of at least three months (1)
0202 Meat of bovine animals, frozen Slaughter, preceded by a fattening
period of at least three months (1)
0203 Meat of swine, fresh, chilled or frozen Slaughter, preceded by a fattening
period of at least two months (1)
0204 Meat of sheep or goats, fresh, chilled
or frozenSlaughter, preceded by a fattening
period of at least two months (1)
0205 Meat of horses, asses, mules or
hinnies, fresh, chilled or frozenSlaughter, preceded by a fattening
period of at least three months (1)
0206 Edible offal of bovine animals, swine,
sheep, goats, horses, asses, mules or
hinnies, fresh, chilled or frozenSlaughter, preceded by a fattening
period of at least three months, or two
months in the case of swine, sheep or
goats (1)
ex 0408 Birds' eggs, not in shell, dried, and
egg yolks, driedDrying (after breaking and separation,
where appropriate) of:
— birds' eggs, in shell, fresh or
preserved, falling within CN code
ex 0407
— birds' eggs, not in shell, other than
dried, falling within CN code
ex 0408
— egg whites, other than dried, falling
within CN code ex 0408
ex 1404 Cotton linters, bleaches Manufacture from raw cotton, the value
of which does not exceed 50 % of the
ex-works price of the product
CN code Description of productsWorking or processing carried out on non-
originating materials that does not confer
the status of originating products
(1) (2) (3)
ex 2009 Grape juice, unfermented and not
containing added spirit, whether or
not containing added sugar or other
sweetening matterManufacture from grape must
ex 2204 Wine of fresh grapes intended for the
preparation of vermouth containing
added must of fresh grapes, concen-
trated or not, or alcoholManufacture from wine of fresh grapes1993R2454 — EN — 01.05.2004 — 007.001 — 277
▼B
CN code Description of productsProcess or operation carried out on non-
originating materials that confers the status
of originating products
(1) (2) (3)
ex 2205 Vermouth Manufacture from wine of fresh grapes
containing must of fresh grapes,
concentrated or not, or alcohol, falling
within CN code 2204
ex 3401 Felt and non-wovens, impregnated,
coated or covered with soap or deter-
gentManufacture from felt or non-wovens
ex 3405 Felt and non-wovens, impregnated,
coated or covered with polishes and
creams, for footwear, furniture, floors,
coachwork, glass or metal, scouring
pastes and powders and similar
preparationsManufacture from felt or non-wovens
ex 3502 Dried egg albumin Drying (after breaking and separation,
where appropriate) of:
— birds' eggs, in shell, fresh or
preserved, falling within CN code
ex 0407
— birds' eggs, not in shell, other than
dried, falling within CN code
ex 0408 or
— egg whites, other than dried, falling
within CN code ex 3502
ex 4203 Articles of apparel of leather or of
composition leatherSewing or assembly of two or more
pieces of leather or of composition
leather
ex 4910 Ceramic calendars of any kind,
printed, including calendar clocks,
decoratedDecoration of the ceramic article
concerned, provided this decoration has
resulted in the classification of the
products obtained in a tariff heading
other than that covering the products
uses
6401 to 6405 Footwear Manufacture from materials of any
heading except for assemblies of uppers
affixed to inner soles or to other sole
components falling within CN code
6406
ex 6911 to
ex 6913Ceramic tableware, kitchenware, other
houshold (SIC! household) articles
and toilet articles; statuettes and other
ornamental ceramic articles; decoratedDecoration of the ceramic article
concerned, provided this decoration has
resulted in the classification of the
products obtained in a tariff heading
other than that covering the products
used
ex 7117 Ceramic imitation jewellery, deco-
ratedDecoration of the ceramic article
concerned, provided this decoration has
resulted in the classification of the
products obtained in a tariff heading
other than that covering the products
used
ex 8482 Ball, roller or needle roller bearings,
assembled (2)Assembly preceded by heat treatment,
grinding and polishing of the inner and
outer rings1993R2454 — EN — 01.05.2004 — 007.001 — 278
▼B
(1) (2) (3)
ex 8520 Magnetic tape recorders, whether or
not incorporating a sound reproducing
deviceManufacture where the increase in
value acquired as a result of assembly
operations and, if applicable, the incor-
poration of parts originating in the
country of assembly represents at least
45 % of the ex-works price of the
product
When the 45 % rule is not met, the
apparatus shall be treated as originating
in the country of origin of parts whose
ex-works price represents more than
35 % of the ex-works price of the appa-
ratus
When the 35 % rule is met in two
countries, the apparatus shall be treated
as originating in the country of origin
of the parts representing the greater
percentage value
ex 8523 20 90 Unrecorded 3.5 ″magnetic micro disk-
ettes, whether or not pre-formatted
and with or without an analogue
signal for the purposes of checking
the quality of the disk's coating
recorded on itAssembly of the diskette (including
insertion of the magnetic disk and
assembly of the shells) plus manufac-
ture of:
either the magnetic disk (including
polishing) or the upper and lower
shells.
If neither the disk nor upper and lower
shells are manufactured in the country
where assembly of the diskette takes
place, the diskettes shall have the origin
of the country where the components
representing the highest percentage of
the ex-works price originated.
Assembly of the diskette (including
insertion of the magnetic disk and
assembly of the shells) and packing
alone shall not confer origin.
ex 8527 Reception apparatus for radio-broad-
casting, whether or not combined in
the same housing with sound
recording or reproducing apparatus or
a clockManufacture where the increase in
value acquired as a result of assembly
operations and, if applicable, the incor-
poration of parts originating in the
country of assembly represents at least
45 % of the ex-works price of the
products
When the 45 % rule is not met, the
apparatus shall be treated as originating
in the country of origin of parts whose
ex-works price represents more than
35 % of the ex-works price of the appa-
ratus
When the 35 % rule is met in two
countries, the apparatus shall be treated
as originating in the country of origin
of the parts representing the greater
percentage value
ex 8528 Television receivers, (excluding
videotuners, television projection
equipment and video monitors),
whether or not combined, in the same
housing, with radio-broadcast recei-
vers or sound recording or reprodu-
cing apparatus, but not with
videorecording or reproducing appa-
ratusManufacture where the increase in
value acquired as a result of assembly
operations and, if applicable the incor-
poration of parts originating in the
country of assembly represents at least
45 % of the ex-works price of the
products1993R2454 — EN — 01.05.2004 — 007.001 — 279
▼M10
▼B
▼B
(1) (2) (3)
When the 45 % rule is not met, the
apparatus shall be treated as originating
in the country of origin of parts whose
ex-works price represents more than
35 % of the ex-works price of the appa-
ratus
When the 35 % rule is met in two
countries, the apparatus shall be treated
as originating in the country of origin
of parts representing the greater percen-
tage value
ex 8542 Integrated circuits The operation of diffusion (where inte-
grated circuits are formed on a semi-
conductor substrate by the selective
introduction of an appropriate dopant)
CN code Description of productsWorking or processing carried out on non-
originating materials that does not confer
the status of originating products
(1) (2) (3)
ex 9009 Photocopying apparatus incorporating
an optical system or of the contact
typeAssembly of photocopying apparatus
accompanied by the manufacture of the
harness, drum, rollers, side plates, roller
bearings, screws and nuts
CN code Description of productsProcess or operation carried out on non-
originating materials that confers the status
of originating products
(1) (2) (3)
ex 9113 Watch straps, watch bands and watch
bracelets, and parts thereof, of textilesManufacture in which the value of the
materials used does not exceed 40 %
of the ex-works price of the product
ex 9401 and
ex 9403Ceramic seats (other than those falling
within CN code 9402) whether or not
convertible into beds and other furni-
ture, and parts thereof, decoratedDecoration of the ceramic article
concerned, provided this decoration has
resulted in the classification of the
products obtained in a tariff heading
other than that covering the products
used
ex 9405 Ceramic lamps and ceramic lighting
fittings, including searchlights and
spotlights and parts thereof, not else-
where specified or included decorated;
illuminated ceramic signs, name-
plates and the like, having a perma-
nently fixed light source, and parts
thereof, not elsewhere specified or
included decoratedDecoration of the ceramic article
concerend (SIC! concerned), provided
this decoration has resulted in the clas-
sification of the product obtained in a
tariff heading other than that covering
the products used
(1) Where these conditions are not met, the meat (offal) shall be considered as originating in the country where the
animals from which they where obtained were fattened or reared for the longest period.
(2) The term ‘assembled’ includes partially assembled but excludes parts in their unassembled state.1993R2454 — EN — 01.05.2004 — 007.001 — 280
▼B
ANNEX 12
1993R2454 — EN — 01.05.2004 — 007.001 — 281
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 282
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 283
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 284
▼B
ANNEX 13
1993R2454 — EN — 01.05.2004 — 007.001 — 285
▼M22
ANNEX 14
INTRODUCTORY NOTES TO THE LIST IN ANNEX 15
Note 1:
The list sets out the conditions required for all products to be considered as
sufficiently worked or processed within the meaning of Articles 69 and 100.
Note 2:
2.1. The first two columns in the list describe the product obtained. The first
column gives the heading number or chapter number used in the Harmo-
nised System and the second column gives the description of goods used
in that system for that heading or chapter. For each entry in the first two
columns, a rule is specified in column 3 or 4. Where, in some cases, the
entry in the first column is preceded by an ‘ex’, this signifies that the rules
in column 3 or 4 apply only to the part of that heading as described in
column 2.
2.2. Where several heading numbers are grouped together in column 1 or a
chapter number is given and the description of products in column 2 is
therefore given in general terms, the adjacent rules in column 3 or 4 apply
to all products which, under the Harmonised System, are classified in head-
ings of the chapter or in any of the headings grouped together in column 1.
2.3. Where there are different rules in the list applying to different products
within a heading, each indent contains the description of that part of the
heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, a rule is specified in both
columns 3 and 4, the exporter may opt, as an alternative, to apply either
the rule set out in column 3 or that set out in column 4. If no origin rule
is given in column 4, the rule set out in column 3 is to be applied.
Note 3:
3.1. The provisions of Articles 69 and 100, concerning products having
acquired originating status which are used in the manufacture of other
products, shall apply, regardless of whether this status has been acquired
inside the factory where these products are used or in another factory in
the beneficiary country or republic or in the Community.
Example:
An engine of heading 8407, for which the rule states that the value of the
non originating materials which may be incorporated may not exceed 40 %
of the ex works price, is made from ‘other alloy steel roughly shaped by
forging’ of heading ex 7224.
If this forging has been forged in the beneficiary country or republic from a
non originating ingot, it has already acquired originating status by virtue of
the rule for heading ex 7224 in the list. The forging can then count as
originating in the value-calculation for the engine, regardless of whether it
was produced in the same factory or in another factory in the beneficiary
country or republic. The value of the non-originating ingot is thus not taken
into account when adding up the value of the non-originating materials
used.
3.2. The rule in the list represents the minimum amount of working or proces-
sing required, and the carrying-out of more working or processing also
confers originating status; conversely, the carrying-out of less working or
processing cannot confer originating status. Thus, if a rule provides that
non-originating material, at a certain level of manufacture, may be used,
the use of such material at an earlier stage of manufacture is allowed, and
the use of such material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manufac-
ture from materials of any heading’, then materials of any heading(s) (even
materials of the same description and heading as the product) may be used,
subject, however, to any specific limitations which may also be contained
in the rule.
However, the expression ‘Manufacture from materials of any heading,
including other materials of heading …’ or ‘Manufacture from materials
of any heading, including other materials of the same heading as the
product’ means that materials of any heading(s) may be used, except those
of the same description as the product as given in column 2 of the list.1993R2454 — EN — 01.05.2004 — 007.001 — 286
▼M22
3.4. When a rule in the list specifies that a product may be manufactured from
more than one material, this means that one or more materials may be used.
It does not require that all be used.
Example:
The rule for fabrics of headings 5208 to 5212 provides that natural fibres
may be used and that chemical materials, among other materials, may also
be used. This does not mean that both have to be used; it is possible to use
one or the other, or both.
3.5. Where a rule in the list specifies that a product must be manufactured from
a particular material, the condition obviously does not prevent the use of
other materials which, because of their inherent nature, cannot satisfy the
rule. (See also Note 6.2 below in relation to textiles.)
Example:
The rule for prepared foods of heading 1904, which specifically excludes
the use of cereals and their derivatives, does not prevent the use of mineral
salts, chemicals and other additives which are not products from cereals.
However, this does not apply to products which, although they cannot be
manufactured from the particular materials specified in the list, can be
produced from a material of the same nature at an earlier stage of manufac-
ture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-woven
materials, if the use of only non-originating yarn is allowed for this class of
article, it is not possible to start from non-woven cloth - even if non-woven
cloths cannot normally be made from yarn. In such cases, the starting mate-
rial would normally be at the stage before yarn - that is, the fibre stage.
3.6. Where, in a rule in the list, two percentages are given for the maximum
value of non originating materials that can be used, then these percentages
may not be added together. In other words, the maximum value of all the
non-originating materials used may never exceed the higher of the percen-
tages given. Furthermore, the individual percentages must not be exceeded,
in relation to the particular materials to which they apply.
Note 4:
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than arti-
ficial or synthetic fibres. It is restricted to the stages before spinning takes
place, including waste, and, unless otherwise specified, includes fibres
which have been carded, combed or otherwise processed, but not spun.
4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of
headings 5002 and 5003, as well as wool-fibres and fine or coarse animal
hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and
other vegetable fibres of headings 5301 to 5305.
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’
are used in the list to describe the materials, not classified in Chapters 50
to 63, which can be used to manufacture artificial, synthetic or paper fibres
or yarns.
4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or
artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
Note 5:
5.1. Where, for a given product in the list, reference is made to this Note, the
conditions set out in column 3 shall not be applied to any basic textile
materials used in the manufacture of this product and which, taken
together, represent 10 % or less of the total weight of all the basic textile
materials used. (See also Notes 5.3 and 5.4 below.)
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to
mixed products which have been made from two or more basic textile
materials.
The following are the basic textile materials:
— silk;
— wool;— coarse animal hair;
— fine animal hair;1993R2454 — EN — 01.05.2004 — 007.001 — 287
▼M22
— horsehair;
— cotton;— paper-making materials and paper;
— flax;
— true hemp;
— jute and other textile bast fibres;
— sisal and other textile fibres of the genus Agave;
— coconut, abaca , ramie and other vegetable textile fibres;
— synthetic man-made filaments;— artificial man-made filaments;
— current-conducting filaments;
— synthetic man-made staple fibres of polypropylene;
— synthetic man-made staple fibres of polyester;
— synthetic man-made staple fibres of polyamide;— synthetic man-made staple fibres of polyacrylonitrile;
— synthetic man-made staple fibres of polyimide;
— synthetic man-made staple fibres of polytetrafluoroethylene;
— synthetic man-made staple fibres of poly(phenylene sulphide);
— synthetic man-made staple fibres of poly(vinyl chloride);
— other synthetic man-made staple fibres;
— artificial man-made staple fibres of viscose;— other artificial man-made staple fibres;
— yarn made of polyurethane segmented with flexible segments of poly-
ether, whether or not gimped;
— yarn made of polyurethane segmented with flexible segments of polye-
ster, whether or not gimped;
— products of heading 5605 (metallised yarn) incorporating strip
consisting of a core of aluminium foil or of a core of plastic film
whether or not coated with aluminium powder, of a width not
exceeding 5 mm, sandwiched by means of a transparent or coloured
adhesive between two layers of plastic film;
— other products of heading 5605.
Example:
A yarn, of heading 5205, made from cotton fibres of heading 5203 and
synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-
originating synthetic staple fibres which do not satisfy the origin-rules
(which require manufacture from chemical materials or textile pulp) may
be used, provided that their total weight does not exceed 10 % of the
weight of the yarn.
Example:
A woollen fabric, of heading 5112, made from woollen yarn of
heading 5107 and synthetic yarn of staple fibres of heading 5509, is a
mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-
rules (which require manufacture from chemical materials or textile pulp),
or woollen yarn which does not satisfy the origin-rules (which require
manufacture from natural fibres, not carded or combed or otherwise
prepared for spinning), or a combination of the two, may be used, provided
that their total weight does not exceed 10 % of the weight of the fabric.
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of
heading 5205 and cotton fabric of heading 5210, is a only mixed product
if the cotton fabric is itself a mixed fabric made from yarns classified in
two separate headings, or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of
heading 5205 and synthetic fabric of heading 5407, then, obviously, the
yarns used are two separate basic textile materials and the tufted textile
fabric is, accordingly, a mixed product.
5.3. In the case of products incorporating ‘yarn made of polyurethane
segmented with flexible segments of polyether, whether or not gimped’,
this tolerance is 20 % in respect of this yarn.1993R2454 — EN — 01.05.2004 — 007.001 — 288
▼M22
5.4. In the case of products incorporating ‘strip consisting of a core of alumi-
nium foil or of a core of plastic film whether or not coated with
aluminium powder, of a width not exceeding 5 mm, sandwiched by means
of a transparent or coloured adhesive between two layers of plastic film’,
this tolerance is 30 % in respect of this strip.
Note 6:
6.1. Where, in the list, reference is made to this Note, textile materials (with the
exception of linings and interlinings), which do not satisfy the rule set out
in the list in column 3 for the made-up product concerned, may be used,
provided that they are classified in a heading other than that of the product
and that their value does not exceed 8 % of the ex-works price of the
product.
6.2. Without prejudice to Note 6.3, materials, which are not classified within
Chapters 50 to 63, may be used freely in the manufacture of textile
products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trou-
sers), yarn must be used, this does not prevent the use of metal items, such
as buttons, because buttons are not classified within Chapters 50 to 63. For
the same reason, it does not prevent the use of slide-fasteners, even though
slide-fasteners normally contain textiles.
6.3. Where a percentage-rule applies, the value of materials which are not clas-
sified within Chapters 50 to 63 must be taken into account when
calculating the value of the non-originating materials incorporated.
Note 7:
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902
and ex 3403, the ‘specific processes’ are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process (1);
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisa-tion with alkaline agents; decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(i) isomerisation.
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’
are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation-process (
1);
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisa-
tion with alkaline agents; decolourisation and purification with
naturally-active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(ij) isomerisation;
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation
with hydrogen, resulting in a reduction of at least 85 % of the
sulphur-content of the products processed (ASTM D 1266-59 T
method);1993R2454 — EN — 01.05.2004 — 007.001 — 289
(1) See additional explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
▼M22
(l) in respect of products of heading 2710 only, deparaffining by a
process other than filtering;
(m) in respect of heavy oils of heading ex 2710 only, treatment with
hydrogen, at a pressure of more than 20 bar and a temperature of
more than 250 ºC, with the use of a catalyst, other than to effect desul-
phurisation, when the hydrogen constitutes an active element in a
chemical reaction. The further treatment, with hydrogen, of lubricating
oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in
order, more especially, to improve colour or stability shall not,
however, be deemed to be a specific process;
(n) in respect of fuel oils of heading ex 2710 only, atmospheric distilla-
tion, on condition that less than 30 % of these products distils, by
volume, including losses, at 300 ºC, by the ASTM D 86 method;
(o) in respect of heavy oils other than gas oils and fuel oils of
heading ex 2710 only, treatment by means of a high-frequency elec-
trical brush-discharge.
(p) in respect of crude products (other than petroleum jelly, ozokerite,
lignite wax or peat wax, paraffin wax containing by weight less than
0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crys-
tallisation.
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902
and ex 3403, simple operations, such as cleaning, decanting, desalting,
water-separation, filtering, colouring, marking, obtaining a sulphur-content
as a result of mixing products with different sulphur-contents, or any
combination of these operations or like operations, do not confer origin.1993R2454 — EN — 01.05.2004 — 007.001 — 290
ANNEX 15
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE
PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Chapter 1 Live animals All the animals of Chapter 1 shall be
wholly obtained
Chapter 2 Meat and edible meat offal Manufacture in which all the materials of
Chapters 1 and 2 used are wholly
obtained
Chapter 3 Fish and crustaceans, molluscs and other
aquatic invertebratesManufacture in which all the materials of
Chapter 3 used are wholly obtained
ex Chapter 4 Dairy produce; birds' eggs; natural
honey; edible products of animal origin,
not elsewhere specified or included;
except for:Manufacture in which all the materials of
Chapter 4 used are wholly obtained
0403 Buttermilk, curdled milk and cream,
yoghurt, kephir and other fermented or
acidified milk and cream, whether or
not concentrated or containing added
sugar or other sweetening matter or
flavoured or containing added fruit, nuts
or cocoaManufacture in which:
— all the materials of Chapter 4 used
are wholly obtained,
— all the fruit juice (except that of pine-
apple, lime or grapefruit) of
heading 2009 used is originating, and
— the value of all the materials of
Chapter 17 used does not exceed
30 % of the ex-works price of the
product
ex Chapter 5 Products of animal origin, not elsewhere
specified or included; except for:Manufacture in which all the materials of
Chapter 5 used are wholly obtained
ex 0502 Prepared pigs', hogs' or boars' bristles
and hairCleaning, disinfecting, sorting and
straightening of bristles and hair
Chapter 6 Live trees and other plants; bulbs, roots
and the like; cut flowers and ornamental
foliageManufacture in which:
— all the materials of Chapter 6 used
are wholly obtained, and▼M221993R2454 — EN — 01.05.2004 — 007.001 — 291
(1) (2) (3) or (4)
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product
Chapter 7 Edible vegetables and certain roots and
tubersManufacture in which all the materials of
Chapter 7 used are wholly obtained
Chapter 8 Edible fruit and nuts; peel of citrus fruits
or melonsManufacture in which:
— all the fruit and nuts used are wholly
obtained, and
— the value of all the materials of
Chapter 17 used does not exceed
30 % of the value of the ex-works
price of the product
ex Chapter 9 Coffee, tea, maté and spices; except for: Manufacture in which all the materials of
Chapter 9 used are wholly obtained
0901 Coffee, whether or not roasted or decaf-
feinated; coffee husks and skins; coffee
substitutes containing coffee in any
proportionManufacture from materials of any
heading
0902 Tea, whether or not flavoured Manufacture from materials of any
heading
ex 0910 Mixtures of spices Manufacture from materials of any
heading
Chapter 10 Cereals Manufacture in which all the materials of
Chapter 10 used are wholly obtained
ex Chapter 11 Products of the milling industry; malt;
starches; inulin; wheat gluten; except for:Manufacture in which all the cereals,
edible vegetables, roots and tubers of
heading 0714 or fruit used are wholly
obtained
ex 1106 Flour, meal and powder of the dried,
shelled leguminous vegetables of
heading 0713Drying and milling of leguminous vege-
tables of heading 0708
Chapter 12 Oil seeds and oleaginous fruits; miscella-
neous grains, seeds and fruit; industrial
or medicinal plants; straw and fodderManufacture in which all the materials of
Chapter 12 used are wholly obtained▼M221993R2454 — EN — 01.05.2004 — 007.001 — 292
(1) (2) (3) or (4)
1301 Lac; natural gums, resins, gum-resins
and oleoresins (for example; balsams)Manufacture in which the value of all the
materials of heading 1301 used does not
exceed 50 % of the ex-works price of the
product
1302 Vegetable saps and extracts; pectic
substances, pectinates and pectates;
agar-agar and other mucilages and thick-
eners, whether or not modified, derived
from vegetable products:
- Mucilages and thickeners, modified,
derived from vegetable productsManufacture from non-modified muci-
lages and thickeners
- Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
Chapter 14 Vegetable plaiting materials; vegetable
products not elsewhere specified or
includedManufacture in which all the materials of
Chapter 14 used are wholly obtained
ex Chapter 15 Animal or vegetable fats and oils and
their cleavage products; prepared edible
fats; animal or vegetable waxes; except
for:Manufacture from materials of any
heading, except that of the product
1501 Pig fat (including lard) and poultry fat,
other than that of heading 0209 or 1503:
- Fats from bones or waste Manufacture from materials of any
heading, except those of heading 0203,0206 or 0207 or bones of heading 0506
- Other Manufacture from meat or edible offal of
swine of heading 0203 or 0206 or of
meat and edible offal of poultry of
heading 0207
1502 Fats of bovine animals, sheep or goats,
other than those of heading 1503
- Fats from bones or waste Manufacture from materials of any
heading, except those of heading 0201,
0202, 0204 or 0206 or bones of
heading 0506
- Other Manufacture in which all the materials of▼M221993R2454 — EN — 01.05.2004 — 007.001 — 293
(1) (2) (3) or (4)
Chapter 2 used are wholly obtained
1504 Fats and oils and their fractions, of fish
or marine mammals, whether or not
refined, but not chemically modified:
- Solid fractions Manufacture from materials of any
heading, including other materials of
heading 1504
- Other Manufacture in which all the materials of
Chapters 2 and 3 used are wholly
obtained
ex 1505 Refined lanolin Manufacture from crude wool grease of
heading 1505
1506 Other animal fats and oils and their frac-
tions, whether or not refined, but not
chemically modified:
- Solid fractions Manufacture from materials of any
heading, including other materials of
heading 1506
- Other Manufacture in which all the materials of
Chapter 2 used are wholly obtained
1507 to
1515Vegetable oils and their fractions:
- Soya, ground nut, palm, copra, palm
kernel, babassu, tung and oiticica oil,
myrtle wax and Japan wax, fractions of
jojoba oil and oils for technical or indus-
trial uses other than the manufacture of
foodstuffs for human consumptionManufacture from materials of any
heading, except that of the product
- Solid fractions, except for that of
jojoba oilManufacture from other materials of
headings 1507 to 1515
- Other Manufacture in which all the vegetable
materials used are wholly obtained
1516 Animal or vegetable fats and oils and
their fractions, partly or wholly hydroge-
nated, inter-esterified, re-esterified or
elaidinised, whether or not refined, but
not further preparedManufacture in which:
— all the materials of Chapter 2 used
are wholly obtained, and
— all the vegetable materials used are
wholly obtained. However, materials▼M221993R2454 — EN — 01.05.2004 — 007.001 — 294
(1) (2) (3) or (4)
of headings 1507, 1508, 1511
and 1513 may be used
1517 Margarine; edible mixtures or prepara-
tions of animal or vegetable fats or oils
or of fractions of different fats or oils of
this Chapter, other than edible fats or
oils or their fractions of heading 1516Manufacture in which:
— all the materials of Chapters 2 and 4
used are wholly obtained, and
— all the vegetable materials used are
wholly obtained. However, materials
of headings 1507, 1508, 1511
and 1513 may be used
Chapter 16 Preparations of meat, of fish or of crusta-
ceans, molluscs or other aquatic inverte-
bratesManufacture:
— from animals of Chapter 1, and/or
— in which all the materials of
Chapter 3 used are wholly obtained
ex Chapter 17 Sugars and sugar confectionery; except
for:Manufacture from materials of any
heading, except that of the product
ex 1701 Cane or beet sugar and chemically pure
sucrose, in solid form, containing added
flavouring or colouring matterManufacture in which the value of all the
materials of Chapter 17 used does not
exceed 30 % of the ex-works price of
the product
1702 Other sugars, including chemically pure
lactose, maltose, glucose and fructose, in
solid form; sugar syrups not containing
added flavouring or colouring matter;
artificial honey, whether or not mixed
with natural honey; caramel:
- Chemically-pure maltose and fructose Manufacture from materials of any
heading, including other materials of
heading 1702
- Other sugars in solid form, containing
added flavouring or colouring matterManufacture in which the value of all the
materials of Chapter 17 used does not
exceed 30 % of the ex-works price of
the product
- Other Manufacture in which all the materials
used are originating
ex 1703 Molasses resulting from the extraction or
refining of sugar, containing added
flavouring or colouring matterManufacture in which the value of all the
materials of Chapter 17 used does not
exceed 30 % of the ex works price of▼M221993R2454 — EN — 01.05.2004 — 007.001 — 295
(1) (2) (3) or (4)
the product
1704 Sugar confectionery (including white
chocolate), not containing cocoaManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product
Chapter 18 Cocoa and cocoa preparations Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product
1901 Malt extract; food preparations of flour,
groats, meal, starch or malt extract, not
containing cocoa or containing less than
40 % by weight of cocoa calculated on
a totally defatted basis, not elsewhere
specified or included; food preparations
of goods of headings 0401 to 0404, not
containing cocoa or containing less than
5 % by weight of cocoa calculated on a
totally defatted basis, not elsewhere
specified or included:
- Malt extract Manufacture from cereals of Chapter 10
- Other Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of the materials of
each of Chapters 4 and 17 used does
not exceed 30 % of the ex-works
price of the product
1902 Pasta, whether or not cooked or stuffed
(with meat or other substances) or other-
wise prepared, such as spaghetti,
macaroni, noodles, lasagne, gnocchi,▼M221993R2454 — EN — 01.05.2004 — 007.001 — 296
(1) (2) (3) or (4)
ravioli, cannelloni; couscous, whether or
not prepared:
- Containing 20 % or less by weight of
meat, meat offal, fish, crustaceans or
molluscsManufacture in which all the cereals and
derivatives (except durum wheat and its
derivatives) used are wholly obtained
- Containing more than 20 % by weight
of meat, meat offal, fish, crustaceans or
molluscsManufacture in which:
— all the cereals and their derivatives
(except durum wheat and its deriva-
tives) used are wholly obtained,
andall the materials of Chapters 2
and 3 used are wholly obtained
— all the materials of Chapters 2 and 3
used are wholly obtained
1903 Tapioca and substitutes therefor prepared
from starch, in the form of flakes, grains,
pearls, siftings or similar formsManufacture from materials of any
heading, except potato starch of
heading 1108
1904 Prepared foods obtained by the swelling
or roasting of cereals or cereal products
(for example, corn flakes); cereals (other
than maize (corn)) in grain form or in
the form of flakes or other worked grains
(except flour, groats and meal), pre-
cooked or otherwise prepared, not else-
where specified or includedManufacture:
— from materials of any heading,
except those of heading 1806,
— in which all the cereals and flour
(except durum wheat and Zea
indurata maize, and their derivatives)
used are wholly obtained, and
— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product
1905 Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containing
cocoa; communion wafers, empty
cachets of a kind suitable for pharmaceu-
tical use, sealing wafers, rice paper and
similar productsManufacture from materials of any
heading, except those of Chapter 11
ex Chapter 20 Preparations of vegetables, fruit, nuts or
other parts of plants; except for:Manufacture in which all the fruit, nuts
or vegetables used are wholly obtained
ex 2001 Yams, sweet potatoes and similar edible
parts of plants containing 5 % or more
by weight of starch, prepared or
preserved by vinegar or acetic acidManufacture from materials of any
heading, except that of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 297
(1) (2) (3) or (4)
ex 2004 and
ex 2005Potatoes in the form of flour, meal or
flakes, prepared or preserved otherwise
than by vinegar or acetic acidManufacture from materials of any
heading, except that of the product
2006 Vegetables, fruit, nuts, fruit-peel and
other parts of plants, preserved by sugar
(drained, glacé or crystallised)Manufacture in which the value of all the
materials of Chapter 17 used does not
exceed 30 % of the ex-works price of
the product
2007 Jams, fruit jellies, marmalades, fruit or
nut purée and fruit or nut pastes,
obtained by cooking, whether or not
containing added sugar or other sweet-
ening matterManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product
ex 2008 - Nuts, not containing added sugar or
spiritsManufacture in which the value of all the
originating nuts and oil seeds of
headings 0801, 0802 and 1202 to 1207
used exceeds 60 % of the ex-works price
of the product
- Peanut butter; mixtures based on
cereals; palm hearts; maize (corn)Manufacture from materials of any
heading, except that of the product
- Other except for fruit and nuts cooked
otherwise than by steaming or boiling in
water, not containing added sugar, frozenManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product
2009 Fruit juices (including grape must) and
vegetable juices, unfermented and not
containing added spirit, whether or not
containing added sugar or other sweet-
ening matterManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price
of the product
ex Chapter 21 Miscellaneous edible preparations,
except for:Manufacture from materials of any
heading, except that of the product
2101 Extracts, essences and concentrates, of Manufacture:▼M221993R2454 — EN — 01.05.2004 — 007.001 — 298
(1) (2) (3) or (4)
coffee, tea or maté and preparations with
a basis of these products or with a basis
of coffee, tea or maté; roasted chicory
and other roasted coffee substitutes, and
extracts, essences and concentrates
thereof— from materials of any heading,
except that of the product, and
— in which all the chicory used is
wholly obtained
2103 Sauces and preparations therefor; mixed
condiments and mixed seasonings;
mustard flour and meal and prepared
mustard:
- Sauces and preparations therefor;
mixed condiments and mixed seasoningsManufacture from materials of any
heading, except that of the product.
However, mustard flour or meal or
prepared mustard may be used
- Mustard flour and meal and prepared
mustardManufacture from materials of any
heading
ex 2104 Soups and broths and preparations
thereforManufacture from materials of any
heading, except prepared or preserved
vegetables of headings 2002 to 2005
2106 Food preparations not elsewhere speci-
fied or includedManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of the materials of
each of Chapters 4 and 17 used does
not exceed 30 % of the ex-works
price of the product
ex Chapter 22 Beverages, spirits and vinegar; except
for:Manufacture:
— from materials of any heading,
except that of the product, and
— in which all the grapes or materials
derived from grapes used are wholly
obtained
2202 Waters, including mineral waters and
aerated waters, containing added sugar
or other sweetening matter or flavoured,
and other non-alcoholic beverages, not
including fruit or vegetable juices of
heading 2009Manufacture:
— from materials of any heading,
except that of the product,
— in which the value of all the mate-
rials of Chapter 17 used does not
exceed 30 % of the ex-works price▼M221993R2454 — EN — 01.05.2004 — 007.001 — 299
(1) (2) (3) or (4)
of the product, and
— in which all the fruit juice used
(except that of pineapple, lime or
grapefruit) is originating
2207 Undenatured ethyl alcohol of an alco-
holic strength by volume of 80 % vol or
higher; ethyl alcohol and other spirits,
denatured, of any strengthManufacture:
— from materials of any heading,
except heading 2207 or 2208, and
— in which all the grapes or materials
derived from grapes used are wholly
obtained or, if all the other materialsused are already originating, arrack
may be used up to a limit of 5 % by
volume
2208 Undenatured ethyl alcohol of an alco-
holic strength by volume of less than
80 % vol; spirits, liqueurs and otherspirituous beveragesManufacture:
— from materials of any heading,
except heading 2207 or 2208, and
— in which all the grapes or materials
derived from grapes used are wholly
obtained or, if all the other materials
used are already originating, arrack
may be used up to a limit of 5 % by
volume
ex Chapter 23 Residues and waste from the food indus-
tries; prepared animal fodder; except for:Manufacture from materials of any
heading, except that of the product
ex 2301 Whale meal; flours, meals and pellets of
fish or of crustaceans, molluscs or other
aquatic invertebrates, unfit for human
consumptionManufacture in which all the materials of
Chapters 2 and 3 used are wholly
obtained
ex 2303 Residues from the manufacture of starch
from maize (excluding concentrated
steeping liquors), of a protein content,
calculated on the dry product, exceeding
40 % by weightManufacture in which all the maize used
is wholly obtained
ex 2306 Oil cake and other solid residues
resulting from the extraction of olive
oil, containing more than 3 % of olive
oilManufacture in which all the olives used
are wholly obtained
2309 Preparations of a kind used in animal
feedingManufacture in which:▼M221993R2454 — EN — 01.05.2004 — 007.001 — 300
(1) (2) (3) or (4)
— all the cereals, sugar or molasses,
meat or milk used are originating,
and
— all the materials of Chapter 3 used
are wholly obtained
ex Chapter 24 Tobacco and manufactured tobacco
substitutes; except for:Manufacture in which all the materials of
Chapter 24 used are wholly obtained
2402 Cigars, cheroots, cigarillos and cigar-
ettes, of tobacco or of tobacco substitutesManufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading 2401 used
is originating
ex 2403 Smoking tobacco Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading 2401 used
is originating
ex Chapter 25 Salt; sulphur; earths and stone; plastering
materials, lime and cement; except for:Manufacture from materials of any
heading, except that of the product
ex 2504 Natural crystalline graphite, with
enriched carbon content, purified and
groundEnriching of the carbon content, puri-
fying and grinding of crude crystalline
graphite
ex 2515 Marble, merely cut, by sawing or other-
wise, into blocks or slabs of a rectan-
gular (including square) shape, of a
thickness not exceeding 25 cmCutting, by sawing or otherwise, of
marble (even if already sawn) of a thick-
ness exceeding 25 cm
ex 2516 Granite, porphyry, basalt, sandstone and
other monumental or building stone,
merely cut, by sawing or otherwise, into
blocks or slabs of a rectangular
(including square) shape, of a thickness
not exceeding 25 cmCutting, by sawing or otherwise, of stone
(even if already sawn) of a thickness
exceeding 25 cm
ex 2518 Calcined dolomite Calcination of dolomite not calcined
ex 2519 Crushed natural magnesium carbonate
(magnesite), in hermetically-sealed
containers, and magnesium oxide,
whether or not pure, other than fused
magnesia or dead-burned (sintered)
magnesiaManufacture from materials of any
heading, except that of the product.
However, natural magnesium carbonate
(magnesite) may be used
ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the▼M221993R2454 — EN — 01.05.2004 — 007.001 — 301
(1) (2) (3) or (4)
materials used does not exceed 50 % of
the ex-works price of the product
ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate
ex 2525 Mica powder Grinding of mica or mica waste
ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours
Chapter 26 Ores, slag and ash Manufacture from materials of any
heading, except that of the product
ex Chapter 27 Mineral fuels, mineral oils and products
of their distillation; bituminous
substances; mineral waxes; except for:Manufacture from materials of any
heading, except that of the product
ex2707 Oils in which the weight of the aromatic
constituents exceeds that of the non-
aromatic constituents, being oils similar
to mineral oils obtained by distillation
of high temperature coal tar, of which
more than 65 % by volume distils at a
temperature of up to 250ºC (including
mixtures of petroleum spirit and
benzole), for use as power or heating
fuelsOperations of refining and/or one or
more specific process(es) (1)
orOther operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
ex 2709 Crude oils obtained from bituminous
mineralsDestructive distillation of bituminous
materials
2710 Petroleum oils and oils obtained from
bituminous materials, other than crude;
preparations not elsewhere specified or
included, containing by weight 70 % or
more of petroleum oils or of oils
obtained from bituminous materials,
these oils being the basic constituents of
the preparations; waste oilsOperations of refining and/or one or
more specific process(es) (
2)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
2711 Petroleum gases and other gaseous
hydrocarbonsOperations of refining and/or one or
more specific process(es) (2)
or
Other operations in which all the mate-▼M221993R2454 — EN — 01.05.2004 — 007.001 — 302
(1) (2) (3) or (4)
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
2712 Petroleum jelly; paraffin wax, microcrys-
talline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax, other
mineral waxes, and similar products
obtained by synthesis or by other
processes, whether or not colouredOperations of refining and/or one or
more specific process(es) (2)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
2713 Petroleum coke, petroleum bitumen and
other residues of petroleum oils or ofoils obtained from bituminous materialsOperations of refining and/or one or
more specific process(es) (
1)
or
Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
2714 Bitumen and asphalt, natural; bituminous
or oil shale and tar sands; asphaltites and
asphaltic rocksOperations of refining and/or one or
more specific process(es) (1)
orOther operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
2715 Bituminous mixtures based on natural
asphalt, on natural bitumen, on petro-
leum bitumen, on mineral tar or on
mineral tar pitch (for example; bitumi-Operations of refining and/or one or
more specific process(es) (
1)
or▼M221993R2454 — EN — 01.05.2004 — 007.001 — 303
(1) (2) (3) or (4)
nous mastics, cut-backs) Other operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
ex Chapter 28 Inorganic chemicals; organic or inor-
ganic compounds of precious metals, of
rare-earth metals, of radioactive elements
or of isotopes; except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 2805 ‘Mischmetall’ Manufacture by electrolytic or thermal
treatment in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 2833 Aluminium sulphate Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 2840 Sodium perborate Manufacture from disodium tetraborate
pentahydrateManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 2901 Acyclic hydrocarbons for use as power
or heating fuelsOperations of refining and/or one or
more specific process(es) (1)
orOther operations in which all the mate-
rials used are classified within a heading▼M221993R2454 — EN — 01.05.2004 — 007.001 — 304
(1) (2) (3) or (4)
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
ex 2902 Cyclanes and cyclenes (other than
azulenes), benzene, toluene, xylenes, for
use as power or heating fuelsOperations of refining and/or one or
more specific process(es) (1)
orOther operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
ex 2905 Metal alcoholates of alcohols of this
heading and of ethanolManufacture from materials of any
heading, including other materials of
heading 2905. However, metal alcoho-
lates of this heading may be used,
provided that their total value does not
exceed 20 % of the ex-works price of
the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
2915 Saturated acyclic monocarboxylic acids
and their anhydrides, halides, peroxides
and peroxyacids; their halogenated,
sulphonated, nitrated or nitrosated deri-
vativesManufacture from materials of any
heading. However, the value of all the
materials of headings 2915 and 2916
used shall not exceed 20 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 2932 - Internal ethers and their halogenated,
sulphonated, nitrated or nitrosated deri-
vativesManufacture from materials of any
heading. However, the value of all the
materials of heading 2909 used shall not
exceed 20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
- Cyclic acetals and internal hemiacetals
and their halogenated, sulphonated,
nitrated or nitrosated derivativesManufacture from materials of any
headingManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
2933 Heterocyclic compounds with nitrogen
hetero-atom(s) onlyManufacture from materials of any
heading. However, the value of all the
materials of headings 2932 and 2933
used shall not exceed 20 % of the ex-
works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 305
(1) (2) (3) or (4)
2934 Nucleic acids and their salts, whether or
not chemically defined; other hetero-
cyclic compoundsManufacture from materials of any
heading. However, the value of all the
materials of headings 2932, 2933
and 2934 used shall not exceed 20 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 2939 Concentrates of poppy straw containing
not less than 50 % by weight of alkaloidsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex Chapter 30 Pharmaceutical products; except for: Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
product
3002 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic
uses; antisera and other blood fractions
and modified immunological products,
whether or not obtained by means of
biotechnological processes; vaccines,
toxins, cultures of micro-organisms
(excluding yeasts) and similar products:
- Products consisting of two or more
constituents which have been mixed
together for therapeutic or prophylactic
uses or unmixed products for these uses,
put up in measured doses or in forms or
packings for retail saleManufacture from materials of any
heading, including other materials of
heading 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product
- Other:
- - Human blood Manufacture from materials of any
heading, including other materials of
heading 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product
- - Animal blood prepared for therapeutic
or prophylactic usesManufacture from materials of any
heading, including other materials of▼M221993R2454 — EN — 01.05.2004 — 007.001 — 306
(1) (2) (3) or (4)
heading 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product
- - Blood fractions other than antisera,
haemoglobin, blood globulins and serum
globulinsManufacture from materials of any
heading, including other materials of
heading 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product
- - Haemoglobin, blood globulins and
serum globulinsManufacture from materials of any
heading, including other materials of
heading 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product
- - Other Manufacture from materials of any
heading, including other materials of
heading 3002. However, materials of the
same description as the product may be
used, provided that their total value does
not exceed 20 % of the ex-works price of
the product
3003 and
3004Medicaments (excluding goods of
heading 3002, 3005 or 3006):
- Obtained from amikacin of
heading 2941Manufacture from materials of any
heading, except that of the product.
However, materials of headings 3003
and 3004 may be used, provided that
their total value does not exceed 20 %
of the ex-works price of the product
- Other Manufacture:
— from materials of any heading,
except that of the product. However,
materials of headings 3003 and 3004
may be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product, and▼M221993R2454 — EN — 01.05.2004 — 007.001 — 307
(1) (2) (3) or (4)
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
ex 3006 Waste pharmaceuticals specified in
note 4(k) to Chapter 30The origin of the product in its original
classification shall be retained
ex Chapter 31 Fertilizers; except for: Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3105 Mineral or chemical fertilizers containing
two or three of the fertilizing elements
nitrogen, phosphorous and potassium;
other fertilizers; goods of this Chapter,
in tablets or similar forms or in packages
of a gross weight not exceeding 10 kg,
except for:
— sodium nitrate
— calcium cyanamide— potassium sulphate— magnesium potassium sulphateManufacture:
— from materials of any heading,
except that of the product. However,
materials of the same heading as the
product may be used, provided that
their total value does not exceed
20 % of the ex-works price of the
product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 32 Tanning or dyeing extracts; tannins and
their derivatives; dyes, pigments and
other colouring matter; paints and
varnishes; putty and other mastics; inks;
except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3201 Tannins and their salts, ethers, esters and
other derivativesManufacture from tanning extracts of
vegetable originManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3205 Colour lakes; preparations as specified in
note 3 to this Chapter based on colour
lakes (
3)Manufacture from materials of any
heading, except headings 3203, 3204
and 3205. However, materials of
heading 3205 may be used, provided
that their total value does not exceed
20 % of the ex-works price of theManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 308
(1) (2) (3) or (4)
product
ex Chapter 33 Essential oils and resinoids; perfumery,
cosmetic or toilet preparations; except
for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3301 Essential oils (terpeneless or not),
including concretes and absolutes; resi-
noids; extracted oleoresins; concentrates
of essential oils in fats, in fixed oils, in
waxes or the like, obtained by enfleurage
or maceration; terpenic by-products of
the deterpenation of essential oils;
aqueous distillates and aqueous solutions
of essential oilsManufacture from materials of any
heading, including materials of a
different ‘group’ (4) in this heading.
However, materials of the same group
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 34 Soap, organic surface-active agents,
washing preparations, lubricating
preparations, artificial waxes, prepared
waxes, polishing or scouring prepara-
tions, candles and similar articles,
modelling pastes, ‘dental waxes’ and
dental preparations with a basis of
plaster; except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3403 Lubricating preparations containing less
than 70 % by weight of petroleum oils
or oils obtained from bituminous
mineralsOperations of refining and/or one or
more specific process(es) (1)
orOther operations in which all the mate-
rials used are classified within a heading
other than that of the product. However,
materials of the same heading as the
product may be used, provided that their
total value does not exceed 50 % of the
ex-works price of the product
3404 Artificial waxes and prepared waxes:
- With a basis of paraffin, petroleum
waxes, waxes obtained from bituminous
minerals, slack wax or scale waxManufacture from materials of any
heading, except that of the product.
However, materials of the same heading▼M221993R2454 — EN — 01.05.2004 — 007.001 — 309
(1) (2) (3) or (4)
as the product may be used, provided
that their total value does not exceed
50 % of the ex-works price of the
product
- Other Manufacture from materials of any
heading, except:
— hydrogenated oils having the char-
acter of waxes of heading 1516,
— fatty acids not chemically defined or
industrial fatty alcohols having the
character of waxes of heading 3823,
and
— materials of heading 3404
However, these materials may be used,
provided that their total value does not
exceed 20 % of the ex-works price of
the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 35 Albuminoidal substances; modified
starches; glues; enzymes; except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3505 Dextrins and other modified starches (for
example, pregelatinised or esterified
starches); glues based on starches, or on
dextrins or other modified starches:
- Starch ethers and esters Manufacture from materials of any
heading, including other materials of
heading 3505Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
- Other Manufacture from materials of any
heading, except those of heading 1108Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3507 Prepared enzymes not elsewhere speci-
fied or includedManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
Chapter 36 Explosives; pyrotechnic products; Manufacture from materials of any Manufacture in which the value of all the▼M221993R2454 — EN — 01.05.2004 — 007.001 — 310
(1) (2) (3) or (4)
matches; pyrophoric alloys; certain
combustible preparationsheading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productmaterials used does not exceed 40 % of the
ex-works price of the product
ex Chapter 37 Photographic or cinematographic goods;
except for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3701 Photographic plates and film in the flat,
sensitised, unexposed, of any material
other than paper, paperboard or textiles;
instant print film in the flat, sensitised,
unexposed, whether or not in packs:
- Instant print film for colour photo-
graphy, in packsManufacture from materials of any
heading, except those of headings 3701
and 3702. However, materials of
heading 3702 may be used, provided
that their total value does not exceed
30 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
- Other Manufacture from materials of any
heading, except those of headings 3701
and 3702. However, materials of
headings 3701 and 3702 may be used,
provided that their total value does not
exceed 20 % of the ex-works price of
the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3702 Photographic film in rolls, sensitised,
unexposed, of any material other than
paper, paperboard or textiles; instant
print film in rolls, sensitised, unexposedManufacture from materials of any
heading, except those of headings 3701
and 3702Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3704 Photographic plates, film paper, paper-
board and textiles, exposed but not
developedManufacture from materials of any
heading, except those of headings 3701
to 3704Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 311
(1) (2) (3) or (4)
ex Chapter 38 Miscellaneous chemical products; except
for:Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3801 - Colloidal graphite in suspension in oil
and semi-colloidal graphite; carbonac-
eous pastes for electrodesManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
- Graphite in paste form, being a mixture
of more than 30 % by weight of graphite
with mineral oilsManufacture in which the value of all the
materials of heading 3403 used does not
exceed 20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of
raw spirits of sulphate turpentineManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
3808 Insecticides, rodenticides, fungicides,
herbicides, anti-sprouting products and
plant-growth regulators, disinfectants
and similar products, put up in forms or
packings for retail sale or as preparations
or articles (for example, sulphur-treated
bands, wicks and candles, and fly-
papers)Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3809 Finishing agents, dye carriers to accel-
erate the dyeing or fixing of dyestuffs
and other products and preparations (for
example, dressings and mordants), of a
kind used in the textile, paper, leather or
like industries, not elsewhere specified orManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 312
(1) (2) (3) or (4)
included
3810 Pickling preparations for metal surfaces;
fluxes and other auxiliary preparations
for soldering, brazing or welding;
soldering, brazing or welding powders
and pastes consisting of metal and other
materials; preparations of a kind used as
cores or coatings for welding electrodes
or rodsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3811 Anti-knock preparations, oxidation inhi-
bitors, gum inhibitors, viscosity impro-
vers, anti-corrosive preparations and
other prepared additives, for mineral oils
(including gasoline) or for other liquids
used for the same purposes as mineral
oils:
- Prepared additives for lubricating oil,
containing petroleum oils or oils
obtained from bituminous mineralsManufacture in which the value of all the
materials of heading 3811 used does not
exceed 50 % of the ex-works price of the
product
- Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3812 Prepared rubber accelerators; compound
plasticisers for rubber or plastics, not
elsewhere specified or included; anti-
oxidising preparations and other
compound stabilisers for rubber or plas-
ticsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3813 Preparations and charges for fire-extin-
guishers; charged fire-extinguishing
grenadesManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3814 Organic composite solvents and thinners,
not elsewhere specified or included;
prepared paint or varnish removersManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3818 Chemical elements doped for use in elec-
tronics, in the form of discs, wafers or
similar forms; chemical compounds
doped for use in electronicsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3819 Hydraulic brake fluids and other Manufacture in which the value of all the▼M221993R2454 — EN — 01.05.2004 — 007.001 — 313
(1) (2) (3) or (4)
prepared liquids for hydraulic transmis-
sion, not containing or containing less
than 70 % by weight of petroleum oils
or oils obtained from bituminous
mineralsmaterials used does not exceed 50 % of
the ex-works price of the product
3820 Anti-freezing preparations and prepared
de-icing fluidsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3822 Diagnostic or laboratory reagents on a
backing, prepared diagnostic or labora-
tory reagents whether or not on a
backing, other than those of
heading 3002 or 3006; certified reference
materialsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3823 Industrial monocarboxylic fatty acids;
acid oils from refining; industrial fatty
alcohols:
- Industrial monocarboxylic fatty acids,
acid oils from refiningManufacture from materials of any
heading, except that of the product
- Industrial fatty alcohols Manufacture from materials of any
heading, including other materials of
heading 3823
3824 Prepared binders for foundry moulds or
cores; chemical products and prepara-
tions of the chemical or allied industries
(including those consisting of mixtures
of natural products), not elsewhere speci-
fied or included:
- The following of this heading:
- - Prepared binders for foundry moulds
or cores based on natural resinous
products
- - Naphthenic acids, their water-inso-
luble salts and their esters
- - Sorbitol other than that of
heading 2905
- - Petroleum sulphonates, excluding
petroleum sulphonates of alkali metals,Manufacture from materials of any
heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
20 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 314
(1) (2) (3) or (4)
of ammonium or of ethanolamines; thio-
phenated sulphonic acids of oils obtained
from bituminous minerals, and their salts
- - Ion exchangers- - Getters for vacuum tubes
- - Alkaline iron oxide for the purifica-
tion of gas
- - Ammoniacal gas liquors and spent
oxide produced in coal gas purification
- - Sulphonaphthenic acids, their water-
insoluble salts and their esters
- - Fusel oil and Dippel's oil- - Mixtures of salts having different
anions
- - Copying pastes with a basis of
gelatin, whether or not on a paper or
textile backing
- Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
3901 to
3915Plastics in primary forms, waste, parings
and scrap, of plastic; except for
headings ex 3907 and 3912 for which
the rules are set out below:
- Addition homopolymerisation products
in which a single monomer contributes
more than 99 % by weight to the total
polymer contentManufacture in which:
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of the ex-
works price of the product (
5)Manufacture in which the value of al the
materials used does not exceed 25 % of
the ex-works price of the product
- Other Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of
the product (5)Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 3907 - Copolymer, made from polycarbonate Manufacture from materials of any▼M221993R2454 — EN — 01.05.2004 — 007.001 — 315
(1) (2) (3) or (4)
and acrylonitrile-butadiene-styrene copo-
lymer (ABS)heading, except that of the product.
However, materials of the same heading
as the product may be used, provided
that their total value does not exceed
50 % of the ex-works price of the
product (5)
- Polyester Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex works price of
the product and/or manufacture from
polycarbonate of tetrabromo-(bisphenol
A)
3912 Cellulose and its chemical derivatives,
not elsewhere specified or included, in
primary formsManufacture in which the value of all the
materials of the same heading as the
product used does not exceed 20 % of
the ex-works price of the product
3916 to
3921Semi-manufactures and articles of plas-
tics; except for headings ex 3916,
ex 3917, ex 3920 and ex 3921, for
which the rules are set out below:
- Flat products, further worked than only
surface-worked or cut into forms other
than rectangular (including square); other
products, further worked than only
surface-workedManufacture in which the value of all the
materials of Chapter 39 used does not
exceed 50 % of the ex-works price of
the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
- Other:
- - Addition homopolymerisation
products in which a single monomer
contributes more than 99 % by weight
to the total polymer contentManufacture in which:
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of Chapter 39 used
does not exceed 20 % of the ex-
works price of the product (5)Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
- - Other Manufacture in which the value of all the
materials of Chapter 39 used does not
exceed 20 % of the ex-works price of
the product (5)Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 3916 and
ex 3917Profile shapes and tubes Manufacture in which: Manufacture in which the value of all the
materials used does not exceed 25 % of▼M221993R2454 — EN — 01.05.2004 — 007.001 — 316
(1) (2) (3) or (4)
— the value of all the materials used
does not exceed 50 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
20 % of the ex-works price of the
productthe ex-works price of the product
ex 3920 - Ionomer sheet or film Manufacture from a thermoplastic partial
salt which is a copolymer of ethylene
and metacrylic acid partly neutralised
with metal ions, mainly zinc and sodiumManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
- Sheets of regenerated cellulose, polya-
mides or polyethyleneManufacture in which the value of all the
materials of the same heading as the
product used does not exceed 20 % of
the ex-works price of the product
ex 3921 Foils of plastic, metallised Manufacture from highly-transparent
polyester-foils with a thickness of less
than 23 micron (6)Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
3922 to
3926Articles of plastics Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any
heading, except that of the product
ex 4001 Laminated slabs of crepe rubber for
shoesLamination of sheets of natural rubber
4005 Compounded rubber, unvulcanised, in
primary forms or in plates, sheets or stripManufacture in which the value of all the
materials used, except natural rubber,
does not exceed 50 % of the ex-works
price of the product
4012 Retreaded or used pneumatic tyres of
rubber; solid or cushion tyres, tyre treads
and tyre flaps, of rubber:
- Retreaded pneumatic, solid or cushion
tyres, of rubberRetreading of used tyres
- Other Manufacture from materials of any
heading, except those of headings 4011
and 4012▼M221993R2454 — EN — 01.05.2004 — 007.001 — 317
(1) (2) (3) or (4)
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex Chapter 41 Raw hides and skins (other than furskins)
and leather; except for:Manufacture from materials of any
heading, except that of the product
ex 4102 Raw skins of sheep or lambs, without
wool onRemoval of wool from sheep or lamb
skins, with wool on
4104 to
4106Tanned or crust hides and skins, without
wool or hair on, whether or not split, but
not further preparedRetanning of tanned leather
or
Manufacture from materials of any
heading, except that of the product
4107, 4112
and 4113Leather further prepared after tanning or
crusting, including parchment-dressed
leather, without wool or hair on, whether
or not split, other than leather of
heading 4114Manufacture from materials of any
heading, except headings 4104 to 4113
ex 4114 Patent leather and patent laminated
leather; metallised leatherManufacture from materials of
headings 4104 to 4106, 4107, 4112 or
4113, provided that their total value
does not exceed 50 % of the ex-works
price of the product
Chapter 42 Articles of leather; saddlery and harness;
travel goods, handbags and similar
containers; articles of animal gut (other
than silk worm gut)Manufacture from materials of any
heading, except that of the product
ex Chapter 43 Furskins and artificial fur; manufactures
thereof; except for:Manufacture from materials of any
heading, except that of the product
ex 4302 Tanned or dressed furskins, assembled:
- Plates, crosses and similar forms Bleaching or dyeing, in addition to
cutting and assembly of non-assembled
tanned or dressed furskins
- Other Manufacture from non-assembled, tanned
or dressed furskins
4303 Articles of apparel, clothing accessories
and other articles of furskinManufacture from non-assembled tanned
or dressed furskins of heading 4302
ex Chapter 44 Wood and articles of wood; wood char- Manufacture from materials of any▼M221993R2454 — EN — 01.05.2004 — 007.001 — 318
(1) (2) (3) or (4)
coal; except for: heading, except that of the product
ex 4403 Wood roughly squared Manufacture from wood in the rough,
whether or not stripped of its bark or
merely roughed down
ex 4407 Wood sawn or chipped lengthwise,
sliced or peeled, of a thickness exceeding
6 mm, planed, sanded or end-jointedPlaning, sanding or end-jointing
ex 4408 Sheets for veneering (including those
obtained by slicing laminated wood) and
for plywood, of a thickness not
exceeding 6 mm, spliced, and other
wood sawn lengthwise, sliced or peeled
of a thickness not exceeding 6 mm,
planed, sanded or end-jointedSplicing, planing, sanding or end-jointing
ex 4409 Wood continuously shaped along any of
its edges, ends or faces, whether or not
planed, sanded or end-jointed:
- Sanded or end-jointed Sanding or end-jointing
- Beadings and mouldings Beading or moulding
ex 4410 to
ex 4413Beadings and mouldings, including
moulded skirting and other moulded
boardsBeading or moulding
ex 4415 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 4416 Casks, barrels, vats, tubs and other
coopers' products and parts thereof, of
woodManufacture from riven staves, not
further worked than sawn on the two
principal surfaces
ex 4418 - Builders' joinery and carpentry of wood Manufacture from materials of any
heading, except that of the product.
However, cellular wood panels, shingles
and shakes may be used
- Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading,
except drawn wood of heading 4409
ex Chapter 45 Cork and articles of cork; except for: Manufacture from materials of any
heading, except that of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 319
(1) (2) (3) or (4)
4503 Articles of natural cork Manufacture from cork of heading 4501
Chapter 46 Manufactures of straw, of esparto or of
other plaiting materials; basketware and
wickerworkManufacture from materials of any
heading, except that of the product
Chapter 47 Pulp of wood or of other fibrous cellu-
losic material; recovered (waste and
scrap) paper or paperboardManufacture from materials of any
heading, except that of the product
ex Chapter 48 Paper and paperboard; articles of paper
pulp, of paper or of paperboard; except
for:Manufacture from materials of any
heading, except that of the product
ex 4811 Paper and paperboard, ruled, lined or
squared onlyManufacture from paper-making mate-
rials of Chapter 47
4816 Carbon paper, self-copy paper and other
copying or transfer papers (other than
those of heading 4809), duplicator sten-
cils and offset plates, of paper, whether
or not put up in boxesManufacture from paper-making mate-
rials of Chapter 47
4817 Envelopes, letter cards, plain postcards
and correspondence cards, of paper or
paperboard; boxes, pouches, wallets and
writing compendiums, of paper or paper-
board, containing an assortment of paper
stationeryManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
ex 4818 Toilet paper Manufacture from paper-making mate-
rials of Chapter 47
ex 4819 Cartons, boxes, cases, bags and other
packing containers, of paper, paperboard,
cellulose wadding or webs of cellulose
fibresManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
ex 4820 Letter pads Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 4823 Other paper, paperboard, cellulose
wadding and webs of cellulose fibres,Manufacture from paper-making mate-
rials of Chapter 47▼M221993R2454 — EN — 01.05.2004 — 007.001 — 320
(1) (2) (3) or (4)
cut to size or shape
ex Chapter 49 Printed books, newspapers, pictures and
other products of the printing industry;
manuscripts, typescripts and plans;
except for:Manufacture from materials of any
heading, except that of the product
4909 Printed or illustrated postcards; printed
cards bearing personal greetings,
messages or announcements, whether or
not illustrated, with or without envelopes
or trimmingsManufacture from materials of any
heading, except those of headings 4909
and 4911
4910 Calendars of any kind, printed, including
calendar blocks:
- Calendars of the ‘perpetual’ type or
with replaceable blocks mounted on
bases other than paper or paperboardManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
- Other Manufacture from materials of any
heading, except those of headings 4909
and 4911
ex Chapter 50 Silk; except for: Manufacture from materials of any
heading, except that of the product
ex 5003 Silk waste (including cocoons unsuitable
for reeling, yarn waste and garnetted
stock), carded or combedCarding or combing of silk waste
5004 to
ex 5006Silk yarn and yarn spun from silk waste Manufacture from (7):
— raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
— other natural fibres, not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper-making materials▼M221993R2454 — EN — 01.05.2004 — 007.001 — 321
(1) (2) (3) or (4)
5007 Woven fabrics of silk or of silk waste:
- Incorporating rubber thread Manufacture from single yarn (7)
- Other Manufacture from (7):
— coir yarn,
— natural fibres,— man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product
ex Chapter 51 Wool, fine or coarse animal hair; horse-
hair yarn and woven fabric; except for:Manufacture from materials of any
heading, except that of the product
5106 to
5110Yarn of wool, of fine or coarse animal
hair or of horsehairManufacture from (
7):
— raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
— natural fibres, not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or— paper-making materials
5111 to
5113Woven fabrics of wool, of fine or coarse
animal hair or of horsehair:
- Incorporating rubber thread Manufacture from single yarn (
7)
- Other Manufacture from (7):
— coir yarn,▼M221993R2454 — EN — 01.05.2004 — 007.001 — 322
(1) (2) (3) or (4)
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product
ex Chapter 52 Cotton; except for: Manufacture from materials of any
heading, except that of the product
5204 to
5207Yarn and thread of cotton Manufacture from (
7):
— raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
— natural fibres, not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or— paper-making materials
5208 to
5212Woven fabrics of cotton:
- Incorporating rubber thread Manufacture from single yarn (
7)
- Other Manufacture from (7):
— coir yarn,
— natural fibres,— man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or▼M221993R2454 — EN — 01.05.2004 — 007.001 — 323
(1) (2) (3) or (4)
— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product
ex Chapter 53 Other vegetable textile fibres; paper yarn
and woven fabrics of paper yarn; except
for:Manufacture from materials of any
heading, except that of the product
5306 to
5308Yarn of other vegetable textile fibres;
paper yarnManufacture from (7):
— raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
— natural fibres, not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or— paper-making materials
5309 to
5311Woven fabrics of other vegetable textile
fibres; woven fabrics of paper yarn:
- Incorporating rubber thread Manufacture from single yarn (
7)
- Other Manufacture from (7):
— coir yarn,
— natural fibres,— man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper
or
Printing accompanied by at least two▼M221993R2454 — EN — 01.05.2004 — 007.001 — 324
(1) (2) (3) or (4)
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product
5401 to
5406Yarn, monofilament and thread of man-
made filamentsManufacture from (7):
— raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
— natural fibres, not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or— paper-making materials
5407 and
5408Woven fabrics of man-made filament
yarn:
- Incorporating rubber thread Manufacture from single yarn (
7)
- Other Manufacture from (7):
— coir yarn,
— natural fibres,— man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 325
(1) (2) (3) or (4)
5501 to
5507Man-made staple fibres Manufacture from chemical materials or
textile pulp
5508 to
5511Yarn and sewing thread of man-made
staple fibresManufacture from (7):
— raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
— natural fibres, not carded or combed
or otherwise prepared for spinning,
— chemical materials or textile pulp, or
— paper-making materials
5512 to
5516Woven fabrics of man-made staple
fibres:
- Incorporating rubber thread Manufacture from single yarn (7)
- Other Manufacture from (7):
— coir yarn,
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
— chemical materials or textile pulp, or— paper
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product
ex Chapter 56 Wadding, felt and non-wovens; special
yarns; twine, cordage, ropes and cables
and articles thereof; except for:Manufacture from (
7):
— coir yarn,
— natural fibres,— chemical materials or textile pulp, or— paper-making materials▼M221993R2454 — EN — 01.05.2004 — 007.001 — 326
(1) (2) (3) or (4)
5602 Felt, whether or not impregnated, coated,
covered or laminated:
- Needleloom felt Manufacture from (7):
— natural fibres, or
— chemical materials or textile pulp
However:
— polypropylene filament of
heading 5402,
— polypropylene fibres of heading 5503
or 5506, or
— polypropylene filament tow of
heading 5501,
of which the denomination in all cases of
a single filament or fibre is less than
9 decitex, may be used, provided that
their total value does not exceed 40 %
of the ex-works price of the product
- Other Manufacture from (7):
— natural fibres,
— man-made staple fibres made from
casein, or
— chemical materials or textile pulp
5604 Rubber thread and cord, textile covered;
textile yarn, and strip and the like of
heading 5404 or 5405, impregnated,
coated, covered or sheathed with rubber
or plastics:
- Rubber thread and cord, textile covered Manufacture from rubber thread or cord,
not textile covered
- Other Manufacture from (7):
— natural fibres, not carded or combed
or otherwise processed for spinning,
— chemical materials or textile pulp, or— paper-making materials
5605 Metallised yarn, whether or not gimped,
being textile yarn, or strip or the like of
heading 5404 or 5405, combined withManufacture from (
7):
— natural fibres,▼M221993R2454 — EN — 01.05.2004 — 007.001 — 327
(1) (2) (3) or (4)
metal in the form of thread, strip or
powder or covered with metal— man-made staple fibres, not carded or
combed or otherwise processed for
spinning,
— chemical materials or textile pulp, or— paper-making materials
5606 Gimped yarn, and strip and the like of
heading 5404 or 5405, gimped (other
than those of heading 5605 and gimped
horsehair yarn); chenille yarn (including
flock chenille yarn); loop wale-yarnManufacture from (
7):
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning,
— chemical materials or textile pulp, or— paper-making materials
Chapter 57 Carpets and other textile floor coverings:
- Of needleloom felt Manufacture from (
7):
— natural fibres, or
— chemical materials or textile pulp
However:
— polypropylene filament of
heading 5402,
— polypropylene fibres of heading 5503
or 5506, or
— polypropylene filament tow of
heading 5501,
of which the denomination in all cases of
a single filament or fibre is less than
9 decitex, may be used, provided thattheir total value does not exceed 40 %
of the ex-works price of the product
Jute fabric may be used as a backing
- Of other felt Manufacture from (
7):
— natural fibres, not carded or combed
or otherwise processed for spinning,
or
— chemical materials or textile pulp
- Other Manufacture from (7):▼M221993R2454 — EN — 01.05.2004 — 007.001 — 328
(1) (2) (3) or (4)
— coir yarn or jute yarn,
— synthetic or artificial filament yarn,— natural fibres, or— man-made staple fibres, not carded or
combed or otherwise processed for
spinning
Jute fabric may be used as a backing
ex Chapter 58 Special woven fabrics; tufted textile
fabrics; lace; tapestries; trimmings;
embroidery; except for:
- Combined with rubber thread Manufacture from single yarn (
7)
- Other Manufacture from (7):
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
or
Printing accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product
5805 Hand-woven tapestries of the types
Gobelins, Flanders, Aubusson, Beauvais
and the like, and needle-worked tapes-
tries (for example, petit point, cross
stitch), whether or not made upManufacture from materials of any
heading, except that of the product
5810 Embroidery in the piece, in strips or in
motifsManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-▼M221993R2454 — EN — 01.05.2004 — 007.001 — 329
(1) (2) (3) or (4)
rials used does not exceed 50 % of
the ex-works price of the product
5901 Textile fabrics coated with gum or
amylaceous substances, of a kind used
for the outer covers of books or the
like; tracing cloth; prepared painting
canvas; buckram and similar stiffened
textile fabrics of a kind used for hat
foundationsManufacture from yarn
5902 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters or
viscose rayon:
- Containing not more than 90 % by
weight of textile materialsManufacture from yarn
- Other Manufacture from chemical materials or
textile pulp
5903 Textile fabrics impregnated, coated,
covered or laminated with plastics, other
than those of heading 5902Manufacture from yarn
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, rasing, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product
5904 Linoleum, whether or note cut to shape;
floor coverings consisting of a coating
or covering applied on a textile backing,
whether or not cut to shapeManufacture from yarn (
7)
5905 Textile wall coverings:
- Impregnated, coated, covered or lami-
nated with rubber, plastics or other mate-
rialsManufacture from yarn
- Other Manufacture from (7):
— coir yarn,▼M221993R2454 — EN — 01.05.2004 — 007.001 — 330
(1) (2) (3) or (4)
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, raising, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product
5906 Rubberised textile fabrics, other than
those of heading 5902:
- Knitted or crocheted fabrics Manufacture from (7):
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
- Other fabrics made of synthetic fila-
ment yarn, containing more than 90 %
by weight of textile materialsManufacture from chemical materials
- Other Manufacture from yarn
5907 Textile fabrics otherwise impregnated,
coated or covered; painted canvas being
theatrical scenery, studio back-cloths or
the likeManufacture from yarn
orPrinting accompanied by at least two
preparatory or finishing operations (such
as scouring, bleaching, mercerising, heat
setting, rasing, calendering, shrink resis-
tance processing, permanent finishing,
decatising, impregnating, mending and
burling), provided that the value of the
unprinted fabric used does not exceed
47,5 % of the ex-works price of the
product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 331
(1) (2) (3) or (4)
5908 Textile wicks, woven, plaited or knitted,
for lamps, stoves, lighters, candles or the
like; incandescent gas mantles and
tubular knitted gas mantle fabric
therefor, whether or not impregnated:
- Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-
mantle fabric
- Other Manufacture from materials of any
heading, except that of the product
5909 to
5911Textile articles of a kind suitable for
industrial use:
- Polishing discs or rings other than of
felt of heading 5911Manufacture from yarn or waste fabrics
or rags of heading 6310
- Woven fabrics, of a kind commonly
used in papermaking or other technical
uses, felted or not, whether or not
impregnated or coated, tubular or endless
with single or multiple warp and/or weft,
or flat woven with multiple warp and/or
weft of heading 5911Manufacture from (7):
- coir yarn,- the following materials:- - yarn of polytetrafluoroethylene (
8),
- - yarn, multiple, of polyamide, coated
impregnated or covered with a phenolic
resin,
- - yarn of synthetic textile fibres of
aromatic polyamides, obtained by poly-
condensation of m-phenylenediamine
and isophthalic acid,
- - monofil of polytetrafluoroethylene (8),
- - yarn of synthetic textile fibres of
poly( p-phenylene terephthalamide),
- - glass fibre yarn, coated with phenol
resin and gimped with acrylic yarn (8),
- - copolyester monofilaments of a
polyester and a resin of terephthalic acid
and 1,4 cyclohexanediethanol and
isophthalic acid,
- - natural fibres,
- - man-made staple fibres not carded or
combed or otherwise processed for spin-
ning, or▼M221993R2454 — EN — 01.05.2004 — 007.001 — 332
(1) (2) (3) or (4)
- - chemical materials or textile pulp
- Other Manufacture from (7):
— coir yarn,
— natural fibres,— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from (
7):
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing acces-
sories, knitted or crocheted:
- Obtained by sewing together or other-
wise assembling, two or more pieces of
knitted or crocheted fabric which have
been either cut to form or obtained
directly to formManufacture from yarn (7)(9)
- Other Manufacture from (7):
— natural fibres,
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing acces-
sories, not knitted or crocheted; except
for:Manufacture from yarn (7)(9)
ex 6202,
ex 6204,
ex 6206,
ex 6209 and
ex 6211Women's, girls' and babies' clothing and
clothing accessories for babies, embroi-
deredManufacture from yarn (9)
or
Manufacture from unembroidered fabric,
provided that the value of the unembroi-
dered fabric used does not exceed 40 %▼M221993R2454 — EN — 01.05.2004 — 007.001 — 333
(1) (2) (3) or (4)
of the ex-works price of the product (9)
ex 6210 and
ex 6216Fire-resistant equipment of fabric
covered with foil of aluminised polyesterManufacture from yarn (9)
orManufacture from uncoated fabric,
provided that the value of the uncoated
fabric used does not exceed 40 % of the
ex-works price of the product (
9)
6213 and
6214Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the like:
- Embroidered Manufacture from unbleached single
yarn (7)(9)
orManufacture from unembroidered fabric,
provided that the value of the unembroi-
dered fabric used does not exceed 40 %
of the ex-works price of the product (
9)
- Other Manufacture from unbleached single
yarn (7)(9)
or
Making up, followed by printing accom-
panied by at least two preparatory or
finishing operations (such as scouring,
bleaching, mercerising, heat setting,
raising, calendering, shrink resistanceprocessing, permanent finishing, deca-
tising, impregnating, mending and
burling), provided that the value of all
the unprinted goods of headings 6213
and 6214 used does not exceed 47,5 %
of the ex-works price of the product
6217 Other made up clothing accessories;
parts of garments or of clothing acces-
sories, other than those of heading 6212:
- Embroidered Manufacture from yarn (
9)
or
Manufacture from unembroidered fabric,
provided that the value of the unembroi-
dered fabric used does not exceed 40 %▼M221993R2454 — EN — 01.05.2004 — 007.001 — 334
(1) (2) (3) or (4)
of the ex-works price of the product (9)
- Fire-resistant equipment of fabric
covered with foil of aluminised polyesterManufacture from yarn (9)
orManufacture from uncoated fabric,
provided that the value of the uncoated
fabric used does not exceed 40 % of the
ex-works price of the product (
9)
- Interlinings for collars and cuffs, cut
outManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product
- Other Manufacture from yarn (9)
ex Chapter 63 Other made-up textile articles; sets; worn
clothing and worn textile articles; rags;
except for:Manufacture from materials of any
heading, except that of the product
6301 to
6304Blankets, travelling rugs, bed linen etc.;
curtains etc.; other furnishing articles:
- Of felt, of nonwovens Manufacture from (7):
— natural fibres, or
— chemical materials or textile pulp
- Other:
- - Embroidered Manufacture from unbleached single
yarn (9)(10)
or
Manufacture from unembroidered fabric
(other than knitted or crocheted),
provided that the value of the unembroi-
dered fabric used does not exceed 40 %
of the ex-works price of the product
- - Other Manufacture from unbleached single
yarn (9)(10)
6305 Sacks and bags, of a kind used for the
packing of goodsManufacture from (7):
— natural fibres,▼M221993R2454 — EN — 01.05.2004 — 007.001 — 335
(1) (2) (3) or (4)
— man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
— chemical materials or textile pulp
6306 Tarpaulins, awnings and sunblinds; tents;
sails for boats, sailboards or landcraft;
camping goods:
- Of nonwovens Manufacture from (7)(9):
— natural fibres, or
— chemical materials or textile pulp
- Other Manufacture from unbleached single
yarn (7)(9)
6307 Other made-up articles, including dress
patternsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
6308 Sets consisting of woven fabric and yarn,
whether or not with accessories, for
making up into rugs, tapestries, embroi-
dered table cloths or serviettes, or similar
textile articles, put up in packings for
retail saleEach item in the set must satisfy the rule
which would apply to it if it were not
included in the set. However, non-origi-
nating articles may be incorporated,
provided that their total value does not
exceed 15 % of the ex-works price of
the set
ex Chapter 64 Footwear, gaiters and the like; parts of
such articles; except for:Manufacture from materials of any
heading, except from assemblies of
uppers affixed to inner soles or to other
sole components of heading 6406
6406 Parts of footwear (including uppers
whether or not attached to soles other
than outer soles); removable in-soles,
heel cushions and similar articles;
gaiters, leggings and similar articles, and
parts thereofManufacture from materials of any
heading, except that of the product
ex Chapter 65 Headgear and parts thereof; except for: Manufacture from materials of any
heading, except that of the product
6503 Felt hats and other felt headgear, made
from the hat bodies, hoods or plateaux
of heading 6501, whether or not lined orManufacture from yarn or textile
fibres (9)▼M221993R2454 — EN — 01.05.2004 — 007.001 — 336
(1) (2) (3) or (4)
trimmed
6505 Hats and other headgear, knitted or
crocheted, or made up from lace, felt or
other textile fabric, in the piece (but not
in strips), whether or not lined or
trimmed; hair-nets of any material,
whether or not lined or trimmedManufacture from yarn or textile
fibres (10)
ex Chapter 66 Umbrellas, sun umbrellas, walking-
sticks, seat-sticks, whips, riding-crops,
and parts thereof; except for:Manufacture from materials of any
heading, except that of the product
6601 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden
umbrellas and similar umbrellas)Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
Chapter 67 Prepared feathers and down and articles
made of feathers or of down; artificial
flowers; articles of human hairManufacture from materials of any
heading, except that of the product
ex Chapter 68 Articles of stone, plaster, cement,
asbestos, mica or similar materials;
except for:Manufacture from materials of any
heading, except that of the product
ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate
ex 6812 Articles of asbestos; articles of mixtures
with a basis of asbestos or of mixtures
with a basis of asbestos and magnesium
carbonateManufacture from materials of any
heading
ex 6814 Articles of mica, including agglomerated
or reconstituted mica, on a support of
paper, paperboard or other materialsManufacture from worked mica
(including agglomerated or reconstituted
mica)
Chapter 69 Ceramic products Manufacture from materials of any
heading, except that of the product
ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any
heading, except that of the product
ex 7003,
ex 7004 and
ex 7005Glass with a non-reflecting layer Manufacture from materials of
heading 7001▼M221993R2454 — EN — 01.05.2004 — 007.001 — 337
(1) (2) (3) or (4)
7006 Glass of heading 7003, 7004 or 7005,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but not
framed or fitted with other materials:
- Glass-plate substrates, coated with a
dielectric thin film, and of a semicon-
ductor grade in accordance with SEMII-
standards (11)Manufacture from non-coated glass-plate
substrate of heading 7006
- Other Manufacture from materials of
heading 7001
7007 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of
heading 7001
7008 Multiple-walled insulating units of glass Manufacture from materials of
heading 7001
7009 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of
heading 7001
7010 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass,
of a kind used for the conveyance or
packing of goods; preserving jars of
glass; stoppers, lids and other closures,
of glassManufacture from materials of any
heading, except that of the productor
or
Cutting of glassware, provided that the
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product
7013 Glassware of a kind used for table,
kitchen, toilet, office, indoor decoration
or similar purposes (other than that of
heading 7010 or 7018)Manufacture from materials of any
heading, except that of the product
or
Cutting of glassware, provided that the
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product
or
Hand-decoration (except silk-screen
printing) of hand-blown glassware,
provided that the total value of the
hand-blown glassware used does not
exceed 50 % of the ex-works price of
the product
ex 7019 Articles (other than yarn) of glass fibres Manufacture from:▼M221993R2454 — EN — 01.05.2004 — 007.001 — 338
(1) (2) (3) or (4)
— uncoloured slivers, rovings, yarn or
chopped strands, or
— glass wool
ex Chapter 71 Natural or cultured pearls, precious or
semi-precious stones, precious metals,
metals clad with precious metal, and arti-
cles thereof; imitation jewellery; coin;
except for:Manufacture from materials of any
heading, except that of the product
ex 7101 Natural or cultured pearls, graded and
temporarily strung for convenience of
transportManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex 7102,
ex 7103 and
ex 7104Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked precious or
semi-precious stones
7106, 7108
and 7110Precious metals:
- Unwrought Manufacture from materials of any
heading, except those of headings 7106,
7108 and 7110
or
Electrolytic, thermal or chemical separa-
tion of precious metals of heading 7106,
7108 or 7110
orAlloying of precious metals of
heading 7106, 7108 or 7110 with each
other or with base metals
- Semi-manufactured or in powder form Manufacture from unwrought precious
metals
ex 7107,
ex 7109 and
ex 7111Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with
precious metals, unwrought
7116 Articles of natural or cultured pearls,
precious or semi-precious stones (natural,
synthetic or reconstructed)Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
7117 Imitation jewellery Manufacture from materials of any
heading, except that of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 339
(1) (2) (3) or (4)
or
Manufacture from base metal parts, not
plated or covered with precious metals,
provided that the value of all the mate-
rials used does not exceed 50 % of the
ex-works price of the product
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any
heading, except that of the product
7207 Semi-finished products of iron or non-
alloy steelManufacture from materials of
heading 7201, 7202, 7203, 7204 or 7205
7208 to
7216Flat-rolled products, bars and rods,
angles, shapes and sections of iron or
non-alloy steelManufacture from ingots or other
primary forms of heading 7206
7217 Wire of iron or non-alloy steel Manufacture from semi-finished mate-
rials of heading 7207
ex 7218, 7219
to 7222Semi-finished products, flat-rolled
products, bars and rods, angles, shapes
and sections of stainless steelManufacture from ingots or other
primary forms of heading 7218
7223 Wire of stainless steel Manufacture from semi-finished mate-
rials of heading 7218
ex 7224, 7225
to 7228Semi-finished products, flat-rolled
products, hot-rolled bars and rods, in
irregularly wound coils; angles, shapes
and sections, of other alloy steel; hollow
drill bars and rods, of alloy or non-alloy
steelManufacture from ingots or other
primary forms of heading 7206, 7218
or 7224
7229 Wire of other alloy steel Manufacture from semi-finished mate-
rials of heading 7224
ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any
heading, except that of the product
ex 7301 Sheet piling Manufacture from materials of
heading 7206
7302 Railway or tramway track construction
material of iron or steel, the following:
rails, check-rails and rack rails, switch
blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-Manufacture from materials of
heading 7206▼M221993R2454 — EN — 01.05.2004 — 007.001 — 340
(1) (2) (3) or (4)
ties), fish-plates, chairs, chair wedges,
sole pates (base plates), rail clips,
bedplates, ties and other material specia-
lised for jointing or fixing rails
7304, 7305
and 7306Tubes, pipes and hollow profiles, of iron
(other than cast iron) or steelManufacture from materials of
heading 7206, 7207, 7218 or 7224
ex 7307 Tube or pipe fittings of stainless steel
(ISO No X5CrNiMo 1712), consisting
of several partsTurning, drilling, reaming, threading,
deburring and sandblasting of forged
blanks, provided that the total value of
the forged blanks used does not exceed
35 % of the ex-works price of the
product
7308 Structures (excluding prefabricated
buildings of heading 9406) and parts of
structures (for example, bridges and
bridge-sections, lock-gates, towers,
lattice masts, roofs, roofing frameworks,
doors and windows and their frames and
thresholds for doors, shutters, balus-
trades, pillars and columns), of iron or
steel; plates, rods, angles, shapes,
sections, tubes and the like, prepared for
use in structures, of iron or steelManufacture from materials of any
heading, except that of the product.
However, welded angles, shapes and
sections of heading 7301 may not be
used
ex 7315 Skid chain Manufacture in which the value of all the
materials of heading 7315 used does not
exceed 50 % of the ex-works price of the
product
ex Chapter 74 Copper and articles thereof; except for: Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
7401 Copper mattes; cement copper (precipi-
tated copper)Manufacture from materials of any
heading, except that of the product
7402 Unrefined copper; copper anodes for
electrolytic refiningManufacture from materials of any
heading, except that of the product
7403 Refined copper and copper alloys,
unwrought:▼M221993R2454 — EN — 01.05.2004 — 007.001 — 341
(1) (2) (3) or (4)
- Refined copper Manufacture from materials of any
heading, except that of the product
- Copper alloys and refined copper
containing other elementsManufacture from refined copper,
unwrought, or waste and scrap of copper
7404 Copper waste and scrap Manufacture from materials of any
heading, except that of the product
7405 Master alloys of copper Manufacture from materials of any
heading, except that of the product
ex Chapter 75 Nickel and articles thereof; except for: Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
7501 to
7503Nickel mattes, nickel oxide sinters and
other intermediate products of nickel
metallurgy; unwrought nickel; nickelwaste and scrapManufacture from materials of any
heading, except that of the product
ex Chapter 76 Aluminium and articles thereof; except
for:Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
7601 Unwrought aluminium Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
or
Manufacture by thermal or electrolytic
treatment from unalloyed aluminium or
waste and scrap of aluminium
7602 Aluminium waste or scrap Manufacture from materials of any
heading, except that of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 342
(1) (2) (3) or (4)
ex 7616 Aluminium articles other than gauze,
cloth, grill, netting, fencing, reinforcing
fabric and similar materials (including
endless bands) of aluminium wire, and
expanded metal of aluminiumManufacture:
— from materials of any heading,
except that of the product. However,
gauze, cloth, grill, netting, fencing,
reinforcing fabric and similar mate-
rials (including endless bands) of
aluminium wire, or expanded metal
of aluminium may be used; and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
Chapter 77 Reserved for possible future use in the
HS
ex Chapter 78 Lead and articles thereof; except for: Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
7801 Unwrought lead:
- Refined lead Manufacture from ‘bullion’ or ‘work’
lead
- Other Manufacture from materials of any
heading, except that of the product.
However, waste and scrap of
heading 7802 may not be used
7802 Lead waste and scrap Manufacture from materials of any
heading, except that of the product
ex Chapter 79 Zinc and articles thereof; except for: Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
7901 Unwrought zinc Manufacture from materials of any
heading, except that of the product.▼M221993R2454 — EN — 01.05.2004 — 007.001 — 343
(1) (2) (3) or (4)
However, waste and scrap of
heading 7902 may not be used
7902 Zinc waste and scrap Manufacture from materials of any
heading, except that of the product
ex Chapter 80 Tin and articles thereof; except for: Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
8001 Unwrought tin Manufacture from materials of any
heading, except that of the product.
However, waste and scrap ofheading 8002 may not be used
8002 and
8007Tin waste and scrap; other articles of tin Manufacture from materials of any
heading, except that of the product
Chapter 81 Other base metals; cermets; articles
thereof:
- Other base metals, wrought; articles
thereofManufacture in which the value of all the
materials of the same heading as the
product used does not exceed 50 % of
the ex-works price of the product
- Other Manufacture from materials of any
heading, except that of the product
ex Chapter 82 Tools, implements, cutlery, spoons and
forks, of base metal; parts thereof of
base metal; except for:Manufacture from materials of any
heading, except that of the product
8206 Tools of two or more of the
headings 8202 to 8205, put up in sets
for retail saleManufacture from materials of any
heading, except those of headings 8202
to 8205. However, tools of
headings 8202 to 8205 may be incorpo-
rated into the set, provided that their
total value does not exceed 15 % of the
ex-works price of the set
8207 Interchangeable tools for hand tools,
whether or not power-operated, or forManufacture:
— from materials of any heading,▼M221993R2454 — EN — 01.05.2004 — 007.001 — 344
(1) (2) (3) or (4)
machine-tools (for example; for pressing,
stamping, punching, tapping, threading,
drilling, boring, broaching, milling,
turning, or screwdriving), including dies
for drawing or extruding metal, and rock
drilling or earth boring toolsexcept that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product
8208 Knives and cutting blades, for machines
or for mechanical appliancesManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product
ex 8211 Knives with cutting blades, serrated or
not (including pruning knives), other
than knives of heading 8208Manufacture from materials of any
heading, except that of the product.
However, knife blades and handles of
base metal may be used
8214 Other articles of cutlery (for example;
hair clippers, butchers' or kitchen clea-
vers, choppers and mincing knives, paper
knives); manicure or pedicure sets and
instruments (including nail files)Manufacture from materials of any
heading, except that of the product.
However, handles of base metal may be
used
8215 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugar
tongs and similar kitchen or tablewareManufacture from materials of any
heading, except that of the product.
However, handles of base metal may be
used
ex Chapter 83 Miscellaneous articles of base metal;
except for:Manufacture from materials of any
heading, except that of the product
ex 8302 Other mountings, fittings and similar
articles suitable for buildings, and auto-
matic door closersManufacture from materials of any
heading, except that of the product.
However, other materials of
heading 8302 may be used, provided
that their total value does not exceed
20 % of the ex-works price of theproduct
ex 8306 Statuettes and other ornaments, of base
metalManufacture from materials of any
heading, except that of the product.
However, other materials of
heading 8306 may be used, provided
that their total value does not exceed▼M221993R2454 — EN — 01.05.2004 — 007.001 — 345
(1) (2) (3) or (4)
30 % of the ex-works price of the
product
ex Chapter 84 Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof;
except for:Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8401 Nuclear fuel elements Manufacture from materials of any
heading, except that of the product (12)Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8402 Steam or other vapour generating boilers
(other than central heating hot water
boilers capable also of producing low
pressure steam); super-heated water
boilersManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8403 and
ex 8404Central heating boilers other than those
of heading 8402 and auxiliary plant for
central heating boilersManufacture from materials of any
heading, except those of headings 8403
and 8404Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8406 Steam turbines and other vapour turbines Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8407 Spark-ignition reciprocating or rotary
internal combustion piston enginesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8408 Compression-ignition internal combus-
tion piston engines (diesel or semi-diesel
engines)Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8409 Parts suitable for use solely or princi-
pally with the engines of heading 8407
or 8408Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8411 Turbo-jets, turbo-propellers and other gas
turbinesManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % ofManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 346
(1) (2) (3) or (4)
the ex-works price of the product
8412 Other engines and motors Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 8413 Rotary positive displacement pumps Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 8414 Industrial fans, blowers and the like Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8415 Air conditioning machines, comprising a
motor-driven fan and elements for chan-
ging the temperature and humidity,
including those machines in which the
humidity cannot be separately regulatedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8418 Refrigerators, freezers and other refriger-
ating or freezing equipment, electric or
other; heat pumps other than air condi-
tioning machines of heading 8415Manufacture:
— from materials of any heading,
except that of the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
and
— in which the value of all the non-
originating materials used does not
exceed the value of all the origi-
nating materials usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
ex 8419 Machines for wood, paper pulp, paper
and paperboard industriesManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of the same heading
as the product used does not exceedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 347
(1) (2) (3) or (4)
25 % of the ex-works price of the
product
8420 Calendering or other rolling machines,
other than for metals or glass, and cylin-
ders thereforManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8423 Weighing machinery (excluding balances
of a sensitivity of 5 cg or better),
including weight operated counting or
checking machines; weighing machine
weights of all kindsManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8425 to
8428Lifting, handling, loading or unloading
machineryManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8429 Self-propelled bulldozers, angledozers,
graders, levellers, scrapers, mechanical
shovels, excavators, shovel loaders,
tamping machines and road rollers:
- Road rollers Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
- Other Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of theManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 348
(1) (2) (3) or (4)
ex-works price of the product
8430 Other moving, grading, levelling,
scraping, excavating, tamping,
compacting, extracting or boring
machinery, for earth, minerals or ores;
pile-drivers and pile-extractors; snow-
ploughs and snow-blowersManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of heading 8431
used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8431 Parts suitable for use solely or princi-
pally with road rollersManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8439 Machinery for making pulp of fibrous
cellulosic material or for making or
finishing paper or paperboardManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8441 Other machinery for making up paper
pulp, paper or paperboard, including
cutting machines of all kindsManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of the same heading
as the product used does not exceed
25 % of the ex-works price of the
productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8444 to
8447Machines of these headings for use in
the textile industryManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 8448 Auxiliary machinery for use with
machines of headings 8444 and 8445Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8452 Sewing machines, other than book-
sewing machines of heading 8440; furni-
ture, bases and covers specially designed▼M221993R2454 — EN — 01.05.2004 — 007.001 — 349
(1) (2) (3) or (4)
for sewing machines; sewing machine
needles:
- Sewing machines (lock stitch only)
with heads of a weight not exceeding
16 kg without motor or 17 kg with motorManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product,
— the value of all the non-originating
materials used in assembling the
head (without motor) does not exceed
the value of all the originating mate-
rials used, and
— the thread-tension, crochet and
zigzag mechanisms used are origi-
nating
- Other Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8456 to
8466Machine-tools and machines and their
parts and accessories of headings 8456
to 8466Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8469 to
8472Office machines (for example, typewri-
ters, calculating machines, automatic
data processing machines, duplicating
machines, stapling machines)Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8480 Moulding boxes for metal foundry;
mould bases; moulding patterns; moulds
for metal (other than ingot moulds),
metal carbides, glass, mineral materials,
rubber or plasticsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
8482 Ball or roller bearings Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8484 Gaskets and similar joints of metal
sheeting combined with other material
or of two or more layers of metal; sets
or assortments of gaskets and similarManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 350
(1) (2) (3) or (4)
joints, dissimilar in composition, put up
in pouches, envelopes or similar pack-
ings; mechanical seals
8485 Machinery parts, not containing elec-
trical connectors, insulators, coils,
contacts or other electrical features, not
specified or included elsewhere in this
ChapterManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 85 Electrical machinery and equipment and
parts thereof; sound recorders and repro-
ducers, television image and sound
recorders and reproducers, and parts and
accessories of such articles; except for:Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8501 Electric motors and generators
(excluding generating sets)Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of heading 8503
used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8502 Electric generating sets and rotary
convertersManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of headings 8501
and 8503 used does not exceed 10 %
of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8504 Power supply units for automatic data-
processing machinesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 8518 Microphones and stands therefor; loud-
speakers, whether or not mounted in
their enclosures; audio-frequency electric
amplifiers; electric sound amplifier setsManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originatingManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 351
(1) (2) (3) or (4)
materials used does not exceed the
value of all the originating materials
used
8519 Turntables (record-decks), record-
players, cassette-players and other sound
reproducing apparatus, not incorporating
a sound recording deviceManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8520 Magnetic tape recorders and other sound
recording apparatus, whether or not
incorporating a sound reproducing deviceManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8521 Video recording or reproducing appa-
ratus, whether or not incorporating a
video tunerManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8522 Parts and accessories suitable for use
solely or principally with the apparatus
of headings 8519 to 8521Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8523 Prepared unrecorded media for sound
recording or similar recording of other
phenomena, other than products of
Chapter 37Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8524 Records, tapes and other recorded media
for sound or other similarly recorded
phenomena, including matrices and
masters for the production of records,
but excluding products of Chapter 37:▼M221993R2454 — EN — 01.05.2004 — 007.001 — 352
(1) (2) (3) or (4)
- Matrices and masters for the production
of recordsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
- Other Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of heading 8523
used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8525 Transmission apparatus for radio-tele-
phony, radio-telegraphy, radio-broad-
casting or television, whether or not
incorporating reception apparatus or
sound recording or reproducing appa-
ratus; television cameras; still image
video cameras and other video camera
recorders; digital camerasManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8526 Radar apparatus, radio navigational aid
apparatus and radio remote control appa-
ratusManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8527 Reception apparatus for radio-telephony,
radio-telegraphy or radio-broadcasting,
whether or not combined, in the same
housing, with sound recording or repro-
ducing apparatus or a clockManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8528 Reception apparatus for television,
whether or not incorporating radio broad-
cast receivers or sound or video
recording or reproducing apparatus;Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, andManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 353
(1) (2) (3) or (4)
video monitors and video projectors — the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
8529 Parts suitable for use solely or princi-
pally with the apparatus of
headings 8525 to 8528:
- Suitable for use solely or principally
with video recording or reproducing
apparatusManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
- Other Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8535 and
8536Electrical apparatus for switching or
protecting electrical circuits, or for
making connections to or in electrical
circuitsManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of heading 8538
used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8537 Boards, panels, consoles, desks, cabinets
and other bases, equipped with two or
more apparatus of heading 8535 or 8536,
for electric control or the distribution of
electricity, including those incorporating
instruments or apparatus of Chapter 90,
and numerical control apparatus, other
than switching apparatus of heading 8517Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of heading 8538
used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8541 Diodes, transistors and similar semi-
conductor devices, except wafers not yet
cut into chipsManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % ofManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 354
(1) (2) (3) or (4)
the ex-works price of the product
8542 Electronic integrated circuits and micro-
assemblies:
Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of headings 8541
and 8542 used does not exceed 10 %
of the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
8544 Insulated (including enamelled or
anodised) wire, cable (including coaxial
cable) and other insulated electric
conductors, whether or not fitted with
connectors; optical fibre cables, made
up of individually sheathed fibres,
whether or not assembled with electric
conductors or fitted with connectorsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8545 Carbon electrodes, carbon brushes, lamp
carbons, battery carbons and other arti-
cles of graphite or other carbon, with or
without metal, of a kind used for elec-
trical purposesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8546 Electrical insulators of any material Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8547 Insulating fittings for electrical
machines, appliances or equipment,
being fittings wholly of insulating mate-
rials apart from any minor components
of metal (for example, threaded sockets)
incorporated during moulding solely for
purposes of assembly, other than insula-
tors of heading 8546; electrical conduit
tubing and joints therefor, of base metal
lined with insulating materialManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8548 Waste and scrap of primary cells,
primary batteries and electric accumula-
tors; spent primary cells, spent primaryManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 355
(1) (2) (3) or (4)
batteries and spent electric accumulators;
electrical parts of machinery or appa-
ratus, not specified or included elsewhere
in this Chapter
ex Chapter 86 Railway or tramway locomotives,
rolling-stock and parts thereof; railway
or tramway track fixtures and fittings
and parts thereof; mechanical (including
electro-mechanical) traffic signalling
equipment of all kinds; except for:Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8608 Railway or tramway track fixtures and
fittings; mechanical (including electro-
mechanical) signalling, safety or traffic
control equipment for railways, tram-
ways, roads, inland waterways, parking
facilities, port installations or airfields;
parts of the foregoingManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex Chapter 87 Vehicles other than railway or tramway
rolling-stock, and parts and accessories
thereof; except for:Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8709 Works trucks, self-propelled, not fitted
with lifting or handling equipment, of
the type used in factories, warehouses,
dock areas or airports for short distance
transport of goods; tractors of the type
used on railway station platforms; parts
of the foregoing vehiclesManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8710 Tanks and other armoured fighting vehi-
cles, motorised, whether or not fitted
with weapons, and parts of such vehiclesManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8711 Motorcycles (including mopeds) and
cycles fitted with an auxiliary motor,
with or without side-cars; side-cars:
- With reciprocating internal combustion
piston engine of a cylinder capacity:▼M221993R2454 — EN — 01.05.2004 — 007.001 — 356
(1) (2) (3) or (4)
- - Not exceeding 50 cm3Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 20 % of
the ex-works price of the product
- - Exceeding 50 cm3Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
- Other Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
ex 8712 Bicycles without ball bearings Manufacture from materials of any
heading, except those of heading 8714Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8715 Baby carriages and parts thereof Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
8716 Trailers and semi-trailers; other vehicles,
not mechanically propelled; parts thereofManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 357
(1) (2) (3) or (4)
ex Chapter 88 Aircraft, spacecraft, and parts thereof;
except for:Manufacture from materials of any
heading, except that of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 8804 Rotochutes Manufacture from materials of any
heading, including other materials of
heading 8804Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
8805 Aircraft launching gear; deck-arrestor or
similar gear; ground flying trainers; parts
of the foregoing articlesManufacture from materials of any
heading, except that of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
Chapter 89 Ships, boats and floating structures Manufacture from materials of any
heading, except that of the product.
However, hulls of heading 8906 may
not be usedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 90 Optical, photographic, cinematographic,
measuring, checking, precision, medical
or surgical instruments and apparatus;
parts and accessories thereof; except for:Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9001 Optical fibres and optical fibre bundles;
optical fibre cables other than those of
heading 8544; sheets and plates of polar-
izing material; lenses (including contact
lenses), prisms, mirrors and other optical
elements, of any material, unmounted,
other than such elements of glass not
optically workedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9002 Lenses, prisms, mirrors and other optical
elements, of any material, mounted,
being parts of or fittings for instruments
or apparatus, other than such elements
of glass not optically workedManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9004 Spectacles, goggles and the like, correc-
tive, protective or otherManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 9005 Binoculars, monoculars, other optical
telescopes, and mountings therefor,
except for astronomical refracting tele-Manufacture:
— from materials of any heading,
except that of the product,Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 358
(1) (2) (3) or (4)
scopes and mountings therefor — in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product;
and
— in which the value of all the non-
originating materials used does not
exceed the value of all the origi-
nating materials used
ex 9006 Photographic (other than cinemato-
graphic) cameras; photographic flashlight
apparatus and flashbulbs other than elec-
trically ignited flashbulbsManufacture:
— from materials of any heading,
except that of the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
and
— in which the value of all the non-
originating materials used does not
exceed the value of all the origi-nating materials usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9007 Cinematographic cameras and projectors,
whether or not incorporating sound
recording or reproducing apparatusManufacture:
— from materials of any heading,
except that of the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
and
— in which the value of all the non-
originating materials used does not
exceed the value of all the origi-
nating materials usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9011 Compound optical microscopes,
including those for photomicrography,
cinephotomicrography or microprojectionManufacture:
— from materials of any heading,
except that of the product,
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the product,
and
— in which the value of all the non-
originating materials used does not
exceed the value of all the origi-Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 359
(1) (2) (3) or (4)
nating materials used
ex 9014 Other navigational instruments and appli-
ancesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9015 Surveying (including photogrammetrical
surveying), hydrographic, oceanographic,
hydrological, meteorological or geophy-
sical instruments and appliances,
excluding compasses; rangefindersManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9016 Balances of a sensitivity of 5 cg or
better, with or without weightsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9017 Drawing, marking-out or mathematical
calculating instruments (for example,
drafting machines, pantographs, protrac-
tors, drawing sets, slide rules, disc calcu-
lators); instruments for measuring length,
for use in the hand (for example,
measuring rods and tapes, micrometers,
callipers), not specified or included else-
where in this ChapterManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9018 Instruments and appliances used in
medical, surgical, dental or veterinary
sciences, including scintigraphic appa-
ratus, other electro-medical apparatus
and sight-testing instruments:
- Dentists' chairs incorporating dental
appliances or dentists' spittoonsManufacture from materials of any
heading, including other materials of
heading 9018Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
- Other Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
9019 Mechano-therapy appliances; massage
apparatus; psychological aptitude-testing
apparatus; ozone therapy, oxygen
therapy, aerosol therapy, artificial
respiration or other therapeutic respira-Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-Manufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 360
(1) (2) (3) or (4)
tion apparatus rials used does not exceed 40 % of
the ex-works price of the product
9020 Other breathing appliances and gas
masks, excluding protective masks
having neither mechanical parts nor
replaceable filtersManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 25 % of
the ex-works price of the product
9024 Machines and appliances for testing the
hardness, strength, compressibility, elas-
ticity or other mechanical properties of
materials (for example, metals, wood,
textiles, paper, plastics)Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9025 Hydrometers and similar floating instru-
ments, thermometers, pyrometers,
barometers, hygrometers and psychrom-
eters, recording or not, and any combina-
tion of these instrumentsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9026 Instruments and apparatus for measuring
or checking the flow, level, pressure or
other variables of liquids or gases (for
example, flow meters, level gauges,
manometers, heat meters), excluding
instruments and apparatus of
heading 9014, 9015, 9028 or 9032Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9027 Instruments and apparatus for physical or
chemical analysis (for example, polari-
meters, refractometers, spectrometers,
gas or smoke analysis apparatus); instru-
ments and apparatus for measuring or
checking viscosity, porosity, expansion,
surface tension or the like; instruments
and apparatus for measuring or checking
quantities of heat, sound or light
(including exposure meters); microtomesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9028 Gas, liquid or electricity supply or
production meters, including calibrating
meters therefor:
- Parts and accessories Manufacture in which the value of all the
materials used does not exceed 40 % of▼M221993R2454 — EN — 01.05.2004 — 007.001 — 361
(1) (2) (3) or (4)
the ex-works price of the product
- Other Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9029 Revolution counters, production coun-
ters, taximeters, mileometers, pedometers
and the like; speed indicators and tach-
ometers, other than those of
heading 9014 or 9015; stroboscopesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9030 Oscilloscopes, spectrum analysers and
other instruments and apparatus for
measuring or checking electrical quanti-
ties, excluding meters of heading 9028;
instruments and apparatus for measuring
or detecting alpha, beta, gamma, X-ray,
cosmic or other ionising radiationsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9031 Measuring or checking instruments,
appliances and machines, not specified
or included elsewhere in this Chapter;
profile projectorsManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9032 Automatic regulating or controlling
instruments and apparatusManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9033 Parts and accessories (not specified or
included elsewhere in this Chapter) for
machines, appliances, instruments or
apparatus of Chapter 90Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex Chapter 91 Clocks and watches and parts thereof;
except for:Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9105 Other clocks Manufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-Manufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 362
(1) (2) (3) or (4)
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
9109 Clock movements, complete and
assembledManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— the value of all the non-originating
materials used does not exceed the
value of all the originating materials
usedManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9110 Complete watch or clock movements,
unassembled or partly assembled (move-
ment sets); incomplete watch or clock
movements, assembled; rough watch or
clock movementsManufacture in which:
— the value of all the materials used
does not exceed 40 % of the ex-
works price of the product, and
— within the above limit, the value of
all the materials of heading 9114
used does not exceed 10 % of the
ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9111 Watch cases and parts thereof Manufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9112 Clock cases and cases of a similar type
for other goods of this Chapter, and parts
thereofManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 40 % of
the ex-works price of the productManufacture in which the value of all the
materials used does not exceed 30 % of
the ex-works price of the product
9113 Watch straps, watch bands and watch
bracelets, and parts thereof:
- Of base metal, whether or not gold- or
silver-plated, or of metal clad with
precious metalManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 363
(1) (2) (3) or (4)
- Other Manufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
Chapter 92 Musical instruments; parts and acces-
sories of such articlesManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
Chapter 93 Arms and ammunition; parts and acces-
sories thereofManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
ex Chapter 94 Furniture; bedding, mattresses, mattress
supports, cushions and similar stuffed
furnishings; lamps and lighting fittings,
not elsewhere specified or included; illu-
minated signs, illuminated name-plates
and the like; prefabricated buildings;
except for:Manufacture from materials of any
heading, except that of the productManufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
ex 9401 and
ex 9403Base metal furniture, incorporating
unstuffed cotton cloth of a weight of
300 g/m2or lessManufacture from materials of any
heading, except that of the product
orManufacture from cotton cloth already
made up in a form ready for use with
materials of heading 9401 or 9403,
provided that:
— the value of the cloth does not
exceed 25 % of the ex-works price
of the product, and
— all the other materials used are origi-
nating and are classified in a heading
other than heading 9401 or 9403Manufacture in which the value of all the
materials used does not exceed 40 % of
the ex-works price of the product
9405 Lamps and lighting fittings including
searchlights and spotlights and parts
thereof, not elsewhere specified or
included; illuminated signs, illuminated
name-plates and the like, having a
permanently fixed light source, and parts
thereof not elsewhere specified or
includedManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
9406 Prefabricated buildings Manufacture in which the value of all the▼M221993R2454 — EN — 01.05.2004 — 007.001 — 364
(1) (2) (3) or (4)
materials used does not exceed 50 % of
the ex-works price of the product
ex Chapter 95 Toys, games and sports requisites; parts
and accessories thereof; except for:Manufacture from materials of any
heading, except that of the product
9503 Other toys; reduced-size (‘scale’) models
and similar recreational models, working
or not; puzzles of all kindsManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
ex 9506 Golf clubs and parts thereof Manufacture from materials of any
heading, except that of the product.
However, roughly-shaped blocks for
making golf-club heads may be used
ex Chapter 96 Miscellaneous manufactured articles;
except for:Manufacture from materials of any
heading, except that of the product
ex 9601 and
ex 9602Articles of animal, vegetable or mineral
carving materialsManufacture from ‘worked’ carving
materials of the same heading as the
product
ex 9603 Brooms and brushes (except for besoms
and the like and brushes made from
marten or squirrel hair), hand-operated
mechanical floor sweepers, not
motorised, paint pads and rollers, squee-
gees and mopsManufacture in which the value of all the
materials used does not exceed 50 % of
the ex-works price of the product
9605 Travel sets for personal toilet, sewing or
shoe or clothes cleaningEach item in the set must satisfy the rule
which would apply to it if it were not
included in the set. However, non-origi-
nating articles may be incorporated,
provided that their total value does not
exceed 15 % of the ex-works price of
the set
9606 Buttons, press-fasteners, snap-fasteners
and press-studs, button moulds and other
parts of these articles; button blanksManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product▼M221993R2454 — EN — 01.05.2004 — 007.001 — 365
(1) (2) (3) or (4)
9608 Ball-point pens; felt-tipped and other
porous-tipped pens and markers; fountain
pens, stylograph pens and other pens;
duplicating stylos; propelling or sliding
pencils; pen-holders, pencil-holders and
similar holders; parts (including caps
and clips) of the foregoing articles, other
than those of heading 9609Manufacture from materials of any
heading, except that of the product.
However, nibs or nib-points of the same
heading as the product may be used
9612 Typewriter or similar ribbons, inked or
otherwise prepared for giving impres-
sions, whether or not on spools or in
cartridges; ink-pads, whether or not
inked, with or without boxesManufacture:
— from materials of any heading,
except that of the product, and
— in which the value of all the mate-
rials used does not exceed 50 % of
the ex-works price of the product
ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the
materials of heading 9613 used does not
exceed 30 % of the ex-works price of the
product
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly-shaped blocks
Chapter 97 Works of art, collectors' pieces and
antiquesManufacture from materials of any
heading, except that of the product
(1) For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3.
(2) For the special conditions relating to ‘specific processes’, see Introductory Note 7.2.
(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colour ing preparations,
provided that they are not classified in another heading in Chapter 32.
(4) A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon.
(5) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand,
this restriction only applies to that group of materials which predominates by weight in the product.
(6) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.
Hazefactor), is less than 2 %.
(7) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(8) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(9) See Introductory Note 6.
(10) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or kni tted directly to shape),
see Introductory Note 6.
(11) SEMII - Semiconductor Equipment and Materials Institute Incorporated.
(12) This rule shall apply until 31.12.2005.▼M221993R2454 — EN — 01.05.2004 — 007.001 — 366
▼B
ANNEX 16
WORKING EXCLUDED FROM GSP REGIONAL CUMULATION
Working such as:
— fitting of buttons and/or other types of fastenings,
— making of button-holes,— finishing off the ends of trouser legs and sleeves or the bottom hemming of
skirts and dresses etc.,
— hemming of handkerchiefs, table linen etc.,— fitting of trimmings and accessories such as pockets, labels, badges, etc.,— ironing and other preparations of garments for sale ‘ready made’,— or any combination of such working.1993R2454 — EN — 01.05.2004 — 007.001 — 367
▼M10
ANNEX 17
CERTIFICATE OF ORIGIN FORM A
1. Certificates of origin Form A must conform to the specimen shown in this
annex. The use of English or French for the notes on the reverse of the certi-
ficate shall not be obligatory. Certificates shall be made out in English or
French. If completed by hand, entries must be in ink and in capital letters.
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 5 mm
or minus 8 mm in the length may be allowed. The paper used shall be white
writing paper, sized, not containing mechanical pulp and weighing not less
than 25 g/m2. It shall have a printed green guilloche-pattern background
making any falsification by mechanical or chemical means apparent to the
eye.
If the certificates have several copies, only the top copy which is the original
shall be printed with a printed green guilloche-pattern background.
3. Each certificate shall bear a serial number, printed or otherwise, by which it
can be identified.
4. Certificates, a specimen of which is shown in this annex, shall be acceptable
from 1st January 1996; however certificates made out in accordance with the
previous specimen, dated 1992, may be presented until 31st December 1997.1993R2454 — EN — 01.05.2004 — 007.001 — 368
▼M10
1993R2454 — EN — 01.05.2004 — 007.001 — 369
▼M10
1993R2454 — EN — 01.05.2004 — 007.001 — 370
▼M10
1993R2454 — EN — 01.05.2004 — 007.001 — 371
▼M10
1993R2454 — EN — 01.05.2004 — 007.001 — 372
▼M10
ANNEX 18
1993R2454 — EN — 01.05.2004 — 007.001 — 373
▼M18
ANNEX 21
MOVEMENT CERTIFICATE EUR. 1 AND RELEVANT APPLICATIONS
1. Movement certificate EUR. 1 shall be made out on the form of which a
specimen appears in this Annex. This form shall be printed in one of the offi-
cial languages of the Community. Certificates shall be made out in one ofthese languages and in accordance with the provisions of the domestic law
of the exporting State or territory. If they are handwritten, they shall be
completed in ink and in capital letters.
2. Each certificate shall measure 210 × 297 mm; a tolerance of up to minus
5 mm or plus 8 mm in the length may be allowed. The paper used must be
white, sized for writing not containing mechanical pulp and weighing not less
than 25 g/m
2. It shall have a printed green guilloche pattern background
making any falsification by mechanical or chemical means apparent to the
eye.
3. The competent authorities of the exporting State or territory may reserve the
right to print the certificates themselves or may have them printed by
approved printers. In the latter case each certificate must include a reference
to such approval. Each certificate must bear the name and address of the
printer or a mark by which the printer can be identified. It shall also bear a
serial number, either printed or not, by which it can be identified.1993R2454 — EN — 01.05.2004 — 007.001 — 374
▼B
▼B
►(1)C21993R2454 — EN — 01.05.2004 — 007.001 — 375
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 376
▼B
►(1)C21993R2454 — EN — 01.05.2004 — 007.001 — 377
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 378
▼M10
ANNEX 22
1993R2454 — EN — 01.05.2004 — 007.001 — 379
▼M10
►(1)A21993R2454 — EN — 01.05.2004 — 007.001 — 380
▼B
ANNEX 23
INTERPRETATIVE NOTES ON CUSTOMS VALUE
First column Second column
Reference to provisions of
the Customs CodeNotes
Article 29 (1) The price actually paid or payable refers to the price for the imported
goods. Thus the flow of dividends or other payments from the buyer to
the seller that do not relate to the imported goods are not part of the
customs value.
Article 29 (1) (a), third
indentAn example of such restriction would be the case where a seller requires a
buyer of automobiles not to sell or exhibit them prior to a fixed date which
represents the beginning of a model year.
Article 29 (1) (b) Some examples of this include:
(a) the seller establishes the price of the imported goods on condition
that the buyer will also buy other goods in specified quanties (SIC!
quantities);
(b) the price of the import goods is dependent upon the price or prices
at which the buyer of the imported goods sells other goods to the
seller of the imported goods;
(c) the price is established on the basis of a form of payment extra-
neous to the imported goods, such as where the imported goods
are semi-finished goods which have been provided by the seller
on condition that he will receive a specified quantity of the
finished goods.
However, conditions or considerations relating to the production or
marketing of the imported goods shall not result in rejection of the transac-
tion value. For example, the fact that the buyer furnishes the seller with
engineering and plans undertaken in the country of importation shall not
result in rejection of the transaction value for the purposes of Article 29
(1).
Article 29 (2) 1. Paragraphs 2 (a) and (b) provide different means of establishing the
acceptability of a transaction value.
2. Paragraph 2 (a) provides that where the buyer and the seller are
related, the circumstances surrounding the sale shall be examined and
the transaction value shall be accepted as the customs value provided
that the relationship did not influence the price. It is not intended that
there should be an examination of the circumstances in all cases where
the buyer and the seller are related. Such examination will only be
required where there are doubts about the acceptability of the price.
Where the customs authorities have no doubts about the acceptability
of the price, it should be accepted without requesting further informa-
tion from the declarant. For example, the customs authorities may have
previously examined the relationship, or it may already have detailed
information concerning the buyer and the seller, and may already be
satisfied from such examination or information that the relationship
did not influence the price.
3. Where the customs authorities are unable to accept the transaction
value without further inquiry, they should give the declarant an oppor-
tunity to supply such further detailed information as may be necessary
to enable it to examine the circumstances surrounding the sale, in this
context, the customs authorities should be prepared to examine relevant
aspects of the transaction, including the way in which the buyer and
seller organize their commercial relations and the way in which the
price in question was arrived at, in order to determine whether the rela-
tionship influenced the price. Where it can be shown that the buyer and
seller, although related under the provisions of Article 143 of this
Regulation, buy from and sell to each other as if they were not related,
this would demonstrate that the price had not been influenced by the
relationship. As an example of this, if the price had been settled in a
manner consistent with the normal pricing practices of the industry in
question or with the way the seller settles prices for sales to buyers
who are not related to him, this would demonstrate that the price had
not been influenced by the relationship. As a further example, where it
is shown that the price is adequate to ensure recovery of all costs plus
a profit which is representative of the firm's overall profit realized over1993R2454 — EN — 01.05.2004 — 007.001 — 381
▼B
Reference to provisions of
the Customs CodeNotes
a representative period of time (e.g. on an annual basis) in sales of
goods of the same class or kind, this would demonstrate that the price
had not been influenced.
4. Paragraph 2 (b) provides an opportunity for the declarant to demon-
strate that the transaction value closely approximates to a ‘test’ value
previously accepted by the customs authorities and is therefore accep-
table under the provisions of Article 29. Where a test under paragraph
2 (b) is met, it is not necessary to examine the question of influence
under paragraph 2 (a). If the customs authorities already have sufficient
information to be satisfied, without further detailed inquiries, that one
of the tests provided in paragraph 2 (b) has been met, there is no
reason for them to require the declarant to demonstrate that the test
can be met.
Article 29 (2) (b) A number of factors must be taken into consideration in determining
whether one value ‘closely approximates’ to another value. These factors
include the nature of the imported goods, the nature of the industry itself,
the season in which the goods are imported, and, whether the difference in
values is commercially significant. Since these factors may vary from case
to case, it would be impossible to apply a uniform standard such as a fixed
percentage, in each case. For example, a small difference in value in a case
involving one type of goods could be unacceptable while a large difference
in a case involving another type of goods might be acceptable in deter-
mining whether the transaction value closely approximates to the ‘test’
values set forth in Article 29 (2) (b).
Article 29 (3) (a) An example of an indirect payment would be the settlement by the buyer,
whether in whole or in part, of a debt owed by the seller.
Article 30 (2) (a)
Article 30 (2) (b)1. In applying these provisions, the customs authorities shall, where
possible, use a sale of identical or similar goods, as appropriate, at the
same commercial level and in substantially the same quantity as the
goods being valued. Where no such sale is found, a sale of identical
or similar goods, as appropriate, that takes place under any one of the
following three conditions may by used:
(a) a sale at the same commercial level but in a different quantity;
(b) a sale at a different commercial level but in substantially the same
quantity; or
(c) a sale at a different commercial level and in a different quantity.
2. Having found a sale under any one of these three conditions adjust-
ments will then be made, as the case may be, for:
(a) quantity factors only;
(b) commerical (SIC! commercial) level factors only; or
(c) both commercial level and quantity factors.
►C1 ◄
4. A condition for adjustment because of different commercial levels or
different quantities is that such adjustment, whether it leads to an
increase or a decrease in the value, be made only on the basis of
demonstrated evidence that clearly establishes the reasonableness and
accuracy of the adjustment, e.g. valid price lists containing prices refer-
ring to different levels or different quantities. As an example of this, if
the imported goods being valued consist of a shipment of 10 units and
the only identical or similar imported goods, as appropriate, for which
a transaction value exists involved a sale of 500 units, and it is recog-
nized that the seller grants quantity discounts, the required adjustment
may be accomplished by resorting to the seller's price list and using
that price applicable to a sale of 10 units. This does not require that a
sale had to have been made in quantities of 10 as long as the price list
has been established as being bona fide through sales at other quanti-
ties. In the absence of such an objective measure, however, the deter-
mination of a customs value under the provisions of Article 30 (2) (a)
and (b) is not appropriate.
Article 30 (2) (d) 1. As a general rule, customs value is determined under these provisions
on the basis of information readily available in the Community. In
order to determine a computed value, however, it may be necessary to
examine the cost of producing the goods being valued and other infor-
mation which has to be obtained from outside the Community. Further-1993R2454 — EN — 01.05.2004 — 007.001 — 382
▼B
Reference to provisions of
the Customs CodeNotes
more, in most cases the producer of the goods will be outside the juris-
diction of the authorities of the Member States. The use of the
computed value method will generally be limited to those cases where
the buyer and seller are related, and the producer is prepared to supply
to the authorities of the country of importation the necessary costings
and to provide facilities for any subsequent verification which may be
necessary.
2. The ‘cost or value’ referred to in Article 30 (2) (d), first indent, is to be
determined on the basis of information relating to the production of the
goods being valued supplied by or on behalf of the producer. It is to be
based upon the commercial accounts of the producer, provided that
such accounts are consistent with the generally accepted accounting
principles applied in the country where the goods are produced.
3. The ‘amount for profit and general expenses’ referred to in Article 30
(2) d), second indent, is to be determined on the basis of information
supplied by or on behalf of the producer unless his figures are incon-
sistent with those usually reflected in sales of goods of the same class
or kind as the goods being valued which are made by producers in the
country of exportation for export to the country of importation.
4. No cost or value of the elements referred to in this Article shall be
counted twice in determining the computed value.
5. It should be noted in this context that the ‘amount for profit and
general expenses’ has to be taken as a whole. It follows that if, in any
particular case, the producer's profit figure is low and his general
expenses are high, his profit and general expenses taken together may
nevertheless be consistent with that usually reflected in sales of goods
of the same class or kind. Such a situation might occur, for example, if
a product were being launched in the Community and the producer
accepted a nil or low profit to offset high general expenses associated
with the launch. Where the producer can demonstrate that he is taking
a low profit on his sales of the imported goods because of particular
commercial circumstances, his actual profit figures should be taken
into account provided that he has valid commercial reasons to justify
them and his pricing policy reflects usual pricing policies in the branch
of industry concerned. Such a situation might occur, for example,
where producers have been forced to lower prices temporarily because
of an unforeseeable drop in demand, or where they sell goods to
complement a range of goods being produced in the country of impor-
tation and accept a low profit to maintain competitivity (SIC! competi-
tiveness). Where the producer's own figures for profit and general
expenses are not consistent with those usually reflected in sales of
goods of the same class or kind as the goods being valued which are
made by producers in the country of exportation for export to the
country of importation, the amount for profit and general expenses
may be based upon relevant information other than that supplied by
or on behalf of the producer of the goods.
6. Whether certain goods are ‘of the same class or kind’ as other goods
must be determined on a case-by-case basis with reference to the
circumstances involved. In determining the usual profits and general
expenses under the provisions of Article 30 (2) (d), sales for export to
the country of importation of the narrowest group or range of goods,
which includes the goods being valued, for which the necessary infor-
mation can be provided, should be examined. For the purposes of
Article 30 (2) (d), ‘goods of the same class or kind’ must be from the
same country as the goods being valued.
Article 31 (1) 1. Customs values determined under the provisions of Article 31 (1)
should, to the greatest extent possible, be based on previously deter-
mined customs values.
2. The methods of valuation to be employed under Article 31 (1) should
be those laid down in Articles 29 and 30 (2), but a reasonable flex-
ibility in the application of such methods would be in conformity
with the aims and provisions of Article 31 (1).
3. Some examples of reasonable flexibility are as follows:
(a)identical goods — the requirement that the identical goods should
be exported at or about the same time as the goods being valued
could be flexibly interpreted; identical imported goods produced
in a country other than the country of exportation of the goods
being valued could be the basis for customs valuation; customs
values of identical imported goods already determined under the1993R2454 — EN — 01.05.2004 — 007.001 — 383
▼B
Reference to provisions of
the Customs CodeNotes
provisions of Articles 30 (2) (c) and (d) could be used;
(b)similar goods — the requirement that the similar goods should be
exported at or about the same time as the goods being valued could
be flexibly interpreted; similar imported goods produced in a
country other than the country of exportation of the goods being
valued could be the basis for customs valuation; customs values
of similar imported goods already determined under the provisions
of Articles 30 (2) (c) and (d) could be used;
(c)deductive method — the requirement that the goods shall have
been sold in the ‘condition as imported’ in Article 152 (1) (a) of
this Regulation could be flexibly interpreted; the ‘90 days’ require-
ment could be administered flexibly.
Article 32 (1) (b) (ii) 1. There are two factors involved in the apportionment of the elements
specified in Article 32 (1) (b) (ii) to the imported goods — the value
of the element itself and the way in which that value is to be appor-
tioned to the imported goods. The apportionment of these elements
should be made in reasonable manner appropriate to the circumstances
and in accordance with generally accepted accounting principles.
2. Concerning the value of the element, if the buyer acquires the element
from a seller not related to him at a given cost, the value of the
element is that cost. If the element was produced by the buyer or by
a person related to him, its value would be the cost of producing it. If
the element had been previously used by the buyer, regardless of
whether it had been acquired or produced by him, the original cost of
acquisition or production would have to be adjusted downwards to
reflect its use in order to arrive at the value of the element.
3. Once a value has been determined for the element, it is necessary to
apportion that value to the imported goods. Various possibilities exist.
For example, the value might be apportioned to the first shipment, if
the buyer wishes to pay duty on the entire value at one time. As
another example, he may request that the value be apportioned over
the number of units produced up to the time of the first shipment. As
a further example, he may request that the value be apportioned over
the entire anticipated production where contracts or firm commitments
exist for that production. The method of apportionment used will
depend upon the documentation provided by the buyer.
4. As an illustration of the above, a buyer provides the producer with a
mould to be used in the production of the imported goods and contracts
with him to buy 10 000 units. By the time of arrival of the first ship-
ment of 1 000 units, the producer has already produced 4 000 units.
The buyer may request the customs authorities to apportion the value
of the mould over 1 000, 4 000 or 10 000 units.
Article 32 (1) (b) (iv) 1. Additions for the elements specified in Article 32 (1) (b) (iv) should be
based on objective and quantifiable data. In order to minimize the
burden for both the declarant and customs authorities in determining
the values to be added, data readily available in the buyer's commercial
record system should be used insofar as possible.
2. For those elements supplied by the buyer which were purchased or
leased by the buyer, the addition would be the cost of the purchase or
the lease. No addition shall be made for those elements available in the
public domain, other than the cost of obtaining copies of them.
3. The ease with which it may be possible to calculate the values to be
added will depend on a particular firm's structure and management
practice, as well as its accounting methods.
4. For example, it is possible that a firm which imports a variety of
products from several countries maintains the records of its design
centre outside the country of importation in such a way as to show
accurately the costs attributable to a given product. In such cases, a
direct adjustment may appropriately be made under the provisions of
Article 32.
5. In another case, a firm may carry the cost of the design centre outside
the country of importation as a general overhead expense without allo-
cation to specific products. In this instance, an appropriate adjustment
could be made under the provisions of Article 32 with respect to the
imported goods by apportioning total design centre costs over total
production benefiting from the design centre and adding such appor-
tioned cost on a unit basis to imports.1993R2454 — EN — 01.05.2004 — 007.001 — 384
▼B
Reference to provisions of
the Customs CodeNotes
6. Variations in the above circumstances will, of course, require different
factors to be considered in determining the proper method of alloca-
tion.
7. In cases where the production of the element in question involves a
number of countries and over a period of time, the adjustment should
be limited to the value actually added to that element outside the
Community.
Article 32 (1) (c) The royalties and licence fees referred to in Article 32 (1) (c) may include,
among other things, payments in respect to patents, trademarks and copy-
rights.
Article 32 (2) Where objective and quantifiable data do not exist with regard to the addi-
tions required to be made under the provisions of Article 32, the transac-
tion value cannot be determined under the provisions of Article 29. As an
illustration of this, a royalty is paid on the basis of the price in a sale in
the importing country of a litre of a particular product that was imported
by the kilogram and made up into a solution after importation. If the
royalty is based partially on the imported goods and partially on other
factors which have nothing to do with the imported goods (such as when
the imported goods are mixed with domestic ingredients and are no longer
separately identifiable, or when the royalty cannot be distinguished from
special financial arrangements between the buyer and the seller), it would
be inappropriate to attempt to make an addition for the royalty. However,
if the amount of this royalty is based only on the imported goods and can
be readily quantified, an addition to the price actually paid or payable can
be made.1993R2454 — EN — 01.05.2004 — 007.001 — 385
▼B
First column Second column
►C1 Reference to provi-
sions of the Customs
Code Implementing
Provisions ◄►C1 Notes◄
Article 143 (1) (e) One person shall be deemed to control another when the former is legally
or operationally in a position to exercise restraint or direction over the
latter.
Article 150 (1)
Article 151 (1)The expression ‘and/or’ allows the flexibility to use the sales and make the
necessary adjustments in any one of the three conditions described in para-
graph 1 of the interpretative note to Articles 30 (2) (a) and (b)
Article 152 (1) (a) (i) 1. The words ‘profit and general expenses’ should be taken as a whole.
The figure for the purposes of this deduction should be determined on
the basis of information supplied by the declarant unless his figures are
inconsistent with those obtaining in sales in the country of importation
of imported goods of the same class or kind. Where the declarant's
figures are inconsistent with such figures, the amount for profit and
general expenses may be based upon relevant information other than
that supplied by the declarant.
2. In determining either the commissions or the usual profits and general
expenses under this provision, the question whether certain goods are
of the same class or kind as other goods must be determined on a
case-by-case basis by reference to the circumstances involved. Sales
in the country of importation of the narrowest group or range of
imported goods of the same class or kind, which includes the goods
being valued, for which the necessary information can be provided,
should be examined. For the purposes of this provision, ‘goods of the
same class or kind’ includes goods imported from the same country as
the goods being valued as well as goods imported from other countries.
Article 152 (2) 1. Where this method of valuation is used, deductions made for the value
added by further processing shall be based on objective and quantifi-
able data relating to the cost of such work. Accepted industry formulas,
recipes, methods of construction, and other industry practices would
form the basis of the calculations.
2. This method of valuation would normally not be applicable when, as a
result of the further processing, the imported goods lose their identity.
However, there can be instances where, although the identity of the
imported goods is lost, the value added by the processing can be deter-
mined accurately without unreasonable difficulty.
On the other hand, there can also be instances where the imported
goods maintain their identity but form such a minor element in the
goods sold in the country of importation that the use of this valuation
method would be unjustified. In view of the above, each situation of
this type must be considered on a case-by-case basis.
Article 152 (3) 1. As an example of this, goods are sold from a price list which grants
favourable unit prices for purchases made in larger quantities.
Sale quantityUnit
priceNumber of salesTotal
quantity
sold at
each
price
1 to 10 units 100 10 sales of 5 units
Five sales of 3 units65
11 to 25 units 95 Five sales of 11 units 55
Over 25 units 90 One sale of 30 units
One sale of 50 units80
The greatest number of units sold at a price is 80; therefore, the unit
price in the greatest aggregate quantity is 90.
2. As another example of this, two sales occur. In the first sale 500 units
are sold at a price of 95 currency units each. In the second sale 4001993R2454 — EN — 01.05.2004 — 007.001 — 386
▼C1
▼B
▼B
►C1 Reference to provi-
sions of the Customs
Code Implementing
Provisions ◄►C1 Notes◄
units are sold at a price of 90 currency units each. In this example, the
greatest number of units sold at a particular price is 500; therefore, the
unit price in the greatest aggregate quantity is 95.
3. A third example would be the following situation where various quan-
tities are sold at various prices
(a)Sales
Sale quantity Unit price40 units 100
30 units 90
15 units 100
50 units 95
25 units 105
35 units 90
5 units 100
(b)Total
Total quantity sold Unit price
65 90
50 95
60 100
25 105
In this example, the greatest number of units sold at a particular price
is 65; therefore, the unit price in the greatest aggregate quantity is 90.1993R2454 — EN — 01.05.2004 — 007.001 — 387
▼B
ANNEX 24
APPLICATION OF GENERALLY ACCEPTED ACCOUNTING PRINCI-
PLES FOR THE DETERMINATION OF CUSTOMS VALUE
1. ‘Generally accepted accounting principles’ refers to the recognized consensus
or substantial authoritative support within a country at a particular time as to
which economic resources and obligations should be recorded as assets and
liabilities, which changes in assets and liabilities should be recorded, how the
assets and liabilities and changes in them should be measured, what informa-tion should be disclosed and how it should be disclosed, and which financial
statements should be prepared. These standards may be broad guidelines of
general application as well as detailed practices and procedures.
2. For the purposes of the application of the customs valuation provisions, the
customs administration concerned shall utilize information prepared in a
manner consistent with generally accepted accounting principles in the
country which is appropriate for the Article in question. For example, the
determination of usual profit and general expenses under the provisions of
Article 152 (1) (a) (i) of this Regulation would be carried out utilizing infor-
mation prepared in a manner consistent with generally accepted accounting
principles of the country of importation. On the other hand, the determination
of usual profit and general expenses under the provisions of Article 30 (2) (d)
of the Code would be carried out utilizing information prepared in a manner
consistent with generally accepted accounting principles of the country of
production. As a further example, the determination of an element provided
for in Article 32 (1) (b) (ii) of the Code undertaken in the country of impor-
tation would be carried out utilizing information in a manner consistent with
the generally accepted accounting principles of that country.1993R2454 — EN — 01.05.2004 — 007.001 — 388
▼M22
ANNEX 25
AIR TRANSPORT COSTS TO BE INCLUDED IN THE CUSTOMS
VALUE
1. The following table shows:
(a) third countries listed by continents and zones (1) (column 1).
(b) the percentages which represent the part of the air transport costs from a
given third country to the EC to be included in the customs value
(column 2).
2. When goods are shipped from countries or from airports not included in the
following table, other than the airports referred to in paragraph 3, the percen-
tage given for the airport nearest to that of departure shall be taken.
3. As regards the French overseas departments of Guadeloupe, Guyana, Marti-
nique and Reunion, of which territories the airports are not included in the
table, the following rules shall apply:
(a) for goods shipped direct to those departments from third countries, the
whole of the air transport cost is to be included in the customs value;
(b) for goods shipped to the European part of the Community from third
countries and transhipped or unloaded in one of those departments, only
the air transport costs which would have been incurred for carrying the
goods only as far as the place of transhipment or unloading are to be
included in the customs value;
(c) for goods shipped to those departments from third countries and trans-
hipped or unloaded in an airport in the European part of the
Community, the air transport costs to be included in the customs value
are those which result from the application of the percentages given in
the following table to the costs which would have been incurred for
carrying the goods from the airport of departure to the airport of trans-
hipment or unloading.
The transhipment or unloading shall be certified by an appropriate endorse-
ment by the customs authorities on the air waybill or other air transport
document, with the official stamp of the office concerned; failing this certifi-
cation the provisions of the last subparagraph of Article 163(6) of this
Regulation shall apply.1993R2454 — EN — 01.05.2004 — 007.001 — 389
(1) The percentages are valid for all airports in a given country unless specific airports of
departure are indicated.
▼M22
12
Zone (country) of departure (third country)Percentages of the air
transport costs to be
included in the customs
value for zone of arrival
EC
America
Zone A 70
Canada:
Gander, Halifax, Moncton, Montreal, Ottawa,
Quebec, Toronto, (other airports see zone B )
GreenlandUnited States of America:
Akron, Albany, Atlanta, Baltimore, Boston,
Buffalo, Charleston, Chicago, Cincinati, Columbus,
Detroit, Indianapolis, Jacksonville, Kansas City,
Lexington, Louisville, Memphis, Milwaukee,
Minneapolis, Nashville, New Orleans, NewYork,
Philadelphia, Pittsburg, St Louis, Washington DC,
(other airports see zones B and C)
Zone B 78
Canada:
Edmonton, Vancouver, Winnipeg, (other airports
see zone A)
United States of America:
Albuquerque, Austin, Billings, Dallas, Denver,
Houston, Las Vegas, Los Angeles, Miami, Okla-
homa, Phoenix, Portland, Puerto Rico, Salt Lake
City, San Francisco, Seattle, (other airports see
zones A and C)
Central America (all countries)
South America (all countries)
Zone C 89
United States of America:
Anchorage, Fairbanks, Honolulu, Juneau, (other
airports see zones A and B)
Africa
Zone D
Algeria, Egypt, Libya, Morocco, Tunisia33
Zone E
Benin, Burkina Faso, Cameroon, Cape Verde,
Central African Republic, Chad, Côte d'Ivoire,
Djibouti, Ethiopia, Gambia, Ghana, Guinea,
Guinea-Bissau, Liberia, Mali, Mauritania, Niger,
Nigeria, Senegal, Sierra Leone, Sudan, Togo50
Zone F
Burundi, Democratic Republic of Congo, Congo
(Brazzaville), Equatorial Guinea, Gabon, Kenya,
Rwanda, São Tomé and Principe, Seychelles,
Somalia, St. Helena, Tanzania, Uganda611993R2454 — EN — 01.05.2004 — 007.001 — 390
▼M22
12
Zone (country) of departure (third country)Percentages of the air
transport costs to be
included in the customs
value for zone of arrival
EC
Zone G
Angola, Botswana, Comoros, Lesotho, Madagascar,
Malawi, Mauritius, Mozambique, Namibia,
Republic of South Africa, Swaziland, Zambia,
Zimbabwe74
Asia
Zone H
Armenia, Azerbaijan, Georgia, Iran, Iraq, Israel,
Jordan, Kuwait, Lebanon, Syria27
Zone I
Bahrain, Muscat and Oman, Qatar, Saudi Arabia,
United Arab Emirates, Yemen (Arab Republic)43
Zone J
Afghanistan, Bangladesh, Bhutan, India, Nepal,
Pakistan.46
Zone K
Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan,
Uzbekistan,
Russia: Novosibirsk, Omsk, Perm, Sverdlovsk,
(other airports see zones L, M, and O)57
Zone L
Brunei, China, Indonesia, Kampuchea, Laos,
Macao, Malaysia, Maldives, Mongolia, Myanmar,
Philippines, Singapore, Sri Lanka, Taiwan, Thai-
land, Vietnam
Russia: Irkutsk, Kirensk, Krasnoyarsk, (other
airports see zones K, M and O)70
Zone M
Japan, Korea (North), Korea (South)
Russia: Khabarovsk, Vladivostok, (other airports
see zones K, L and O)83
Australia and Oceania
Zone N
Australia and Oceania79
Europe
Zone O
Iceland,Russia: Gorky, Kuibishev, Moscow, Orel, Rostov,
Volgograd, Voronej, (other airports see zones K, L
and M),
Ukraine30
Zone P
Albania, Belarus, Bosnia-Herzegovina, Bulgaria,
Faroe Islands, Former Yugoslav Republic of Mace-
donia, Moldova, Norway, Romania, Serbia and
Montenegro, Turkey151993R2454 — EN — 01.05.2004 — 007.001 — 391
▼M22
12
Zone (country) of departure (third country)Percentages of the air
transport costs to be
included in the customs
value for zone of arrival
EC
Zone Q
Croatia, Switzerland51993R2454 — EN — 01.05.2004 — 007.001 — 392
▼M6
ANNEX 26
CLASSIFICATION OF GOODS SUBJECT TO UNIT VALUES
CodeDescription
Species, varieties, CN code
1.10 New potatoes
►M18 0701 90 50 ◄
1.30 Onions (other than seed)
0703 10 19
1.40 Garlic
0703 20 00
1.50 Leeks
ex 0703 90 00
1.60 Cauliflowers
►M18 0704 10 00 ◄
1.80 White cabbages and red cabbages
0704 90 10
1.90 Sprouting broccoli or calabrese ( Brassica oleracea L.
convar. botrytis (L.) Alef var. italica Plenck )
ex 0704 90 90
1.100 Chinese cabbage
ex 0704 90 90
1.110 Cabbage lettuce (head lettuce)
►M18 0705 11 00 ◄
1.130 Carrots
ex 0706 10 00
1.140 Radishes
ex 0706 90 90
1.160 Peas (Pisum sativum)
►M18 0708 10 00 ◄
1.170 Beans:
1.170.1 Beans (Vigna spp., Phaseolus spp.)
►M18 ex 0708 20 00 ◄
1.170.2 ►C3 Beans (Phaseolus ssp., vulgaris var. Compressus
Savi)◄
►M18 ex 0708 20 00 ◄
1.180 Broad beans
ex 0708 90 00
1.190 Globe artichokes
►M18 0709 10 00 ◄1993R2454 — EN — 01.05.2004 — 007.001 — 393
▼M18
▼M6
▼M18
▼M6
▼M6
CodeDescription
Species, varieties, CN code
1.200 Asparagus:
1.200.1 — green
ex 0709 20 00
1.200.2 — other
ex 0709 20 00
1.210 Aubergines (eggplants)
0709 30 00
1.220 Ribbed celery ( Apium graveolens L., var. duke (Mill.) Pers .)
ex 0709 40 00
1.230 Chantarelles
0709 51 30
1.240 Sweet peppers
0709 60 10
1.270 Sweet potatoes, whole, fresh (intended for human consump-
tion)
0714 20 10
2.10 Chestnuts (Castanea spp.), fresh
ex 0802 40 00
2.30 Pineapples, fresh
ex 0804 30 00
2.40 Avocados, fresh
►M18 ex 0804 40 00 ◄
2.50 Guavas and mangoes, fresh
ex 0804 50 00
2.60 Sweet oranges, fresh:
2.60.1 — Sanguines and semi-sanguines
►M18 0805 10 10 ◄
2.60.2 — Navels, Navelines, Navelates, Salustianas, Vernas,
Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and
Hamlins
►M18 0805 10 30 ◄
2.60.3 — Others
►M18 0805 10 50 ◄
2.70 Mandarins (including tangerines and satsumas), fresh; clem-
entines, wilkings and similar citrus hybrids, fresh:
2.70.1 — Clementines
►M18 ex 0805 20 10 ◄
2.70.2 — Monreales and Satsumas
►M18 ex 0805 20 30 ◄
2.70.3 — Mandarines (SIC! Mandarins) and wilkings
►M18 ex 0805 20 50 ◄
2.70.4 — Tangerines and others
►M18 ex 0805 20 70
ex 0805 20 90 ◄1993R2454 — EN — 01.05.2004 — 007.001 — 394
▼M18
▼M6
▼M6
CodeDescription
Species, varieties, CN code
2.85 ►M18 Limes ( Citrus aurantifolia ,Citrus latifolia ),
fresh◄
►M18 ex 0805 30 90
ex 0805 90 00 ◄
2.90 Grapefruit, fresh:
2.90.1 — white
►M18 ex 0805 40 00 ◄
2.90.2 — pink
►M18 ex 0805 40 00 ◄
2.100 Table grapes
►M18 0806 10 10 ◄
2.110 Water melons
►M18 0807 11 00 ◄
2.120 Melons (other than water melons):
2.120.1 — Amarillo, Cuper, Honey Dew (including Cantalene),
Onteniente, Piel de Sapo (including Verde Liso),
Rochet, Tendral, Futuro
►M18 ex 0807 19 00 ◄
2.120.2 — other
►M18 ex 0807 19 00 ◄
2.140 Pears
2.140.1 ►M18 Pears — Nashi ( Pyrus pyrifolia ), Ya ( Pyrus
Bretscheideri )◄
►M18 ex 0808 20 50 ◄
2.140.2 Other
►M18 ex 0808 20 50 ◄
2.150 Apricots
►M18 0809 10 00 ◄
2.160 Cherries
►M18 0809 20 05
0809 20 95 ◄
2.170 Peaches
►M18 0809 30 90 ◄
2.180 Nectarines
►M18 ex 0809 30 10 ◄
2.190 Plums
►M18 0809 40 05 ◄
2.200 Strawberries
►M18 0810 10 00 ◄
2.205 Raspberries
►M18 0810 20 10 ◄
2.210 Fruit of the species (Vaccinium myrtillus)
0810 40 30
2.220 Kiwi fruit (Actinidia chinensis Planch.)
►M18 0810 50 00 ◄1993R2454 — EN — 01.05.2004 — 007.001 — 395
▼M6
CodeDescription
Species, varieties, CN code
2.230 Pomegranates
ex 0810 90 85
2.240 Khakis (including Sharon fruit )
ex 0810 90 85
2.250 Lychees
ex 0810 90 301993R2454 — EN — 01.05.2004 — 007.001 — 396
ANNEX 27
MARKETING CENTRES FOR THE PURPOSE OF CALCULATING UNIT PRICES BY CLASSIFICATION HEADING
Headi-
ngCN codeBelgi-
umGermanyGree-
ceSpain France ItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
1.10 0701 90 50 X X X X X X X X X
1.30 0703 10 19 X X X X X X X X X X1.40 0703 20 00 X X X X X X X X X X X
1.50 ex 0703 90 00 X X X X X
1.60 0704 10 00 X X X X X1.80 0704 90 10 X X X X X1.90 ex 0704 90 90
(Broccoli)XX XXX X
1.100 ex 0704 90 90
(Chinese
cabbage)XXX XX X X X X
1.110 0705 11 00 X X X X X X
1.130 ex 0706 10 00 X X X X X X X X1.140 ex 0706 90 90 X X X X X X1.160 0708 10 00 X X X X X X X X
1.170.1 ex 0708 20 00 X X X X X X X X X▼M181993R2454 — EN — 01.05.2004 — 007.001 — 397
Headi-
ngCN codeBelgi-
umGermanyGree-
ceSpain France ItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
1.170.2 ex 0708 20 00
(vulgaris var.
Compressus
savi )XXX X XXXX
1.180 ex 0708 90 00 X X X X X X X
1.190 0709 10 00 X X X X X X1.200.1 ex 0709 20 00
(Green aspar-
agus)XX X X XXXX X
1.200.2 ex 0709 20 00
(Other aspar-
agus)XXX X XX XX
1.210 0709 30 00 X X X X X X X
1.220 ex 0709 40 00 X X X X X X1.230 0709 51 30 X X X X X
1.240 0709 60 10 X X X X X X X X X X X
1.270 0714 20 10 X X X X X X X X2.10 ex 0802 40 00 X X X X X X2.30 ex 0804 30 00 X X X X X X X2.40 ex 0804 40 00 X X X X X X X2.50 ex 0804 50 00 X X X X X X▼M181993R2454 — EN — 01.05.2004 — 007.001 — 398
Headi-
ngCN codeBelgi-
umGermanyGree-
ceSpain France ItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
2.60.1 0805 10 10 X X X X X X X X X
2.60.2 0805 10 30 X X X X X X X X X X X X2.60.3 0805 10 50 X X X X X X X X X X
2.70.1 ex 0805 20 10 X X X X X X X X X X X
2.70.2 ex 0805 20 30 X X X X X X X X X
2.70.3 ex 0805 20 50 X X X X X X X
2.70.4 ex 0805 20 70
ex 0805 20 90XX XX X X X X X X
2.85 ex 0805 30 90
ex 0805 90 00
(Citrus
aurantifolia,
Citrus lati-
folia )XX X X XX
2.90.1 ex 0805 40 00
(Grapefruit,
white)X X XX X XXX X X
2.90.2 ex 0805 40 00
(Grapefruit
pink)XX XX X X X X X
2.100 0806 10 10 X X X X X X X X X X
2.110 0807 11 00 X X X X X X X▼M181993R2454 — EN — 01.05.2004 — 007.001 — 399
Headi-
ngCN codeBelgi-
umGermanyGree-
ceSpain France ItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
2.120.1 ex 0807 19 00
(Melons:
Amarillo,
etc.)X X XX XXX
2.120.2 ex 0807 19 00
(Melons:
others)X X XX XXX
2.140.1 ex 0808 20 50
(Pears: Nashi
and Ya)XX X X X X X XX
2.140.2 ex 0808 20 50
(Pears: other)X XXX XX XXXXXX
2.150 0809 10 00 X X X X X X X X X
2.160 0809 20 05
0809 20 95X XX XXXX X
2.170 0809 30 90
(Peaches)X XXX X XXX X
2.180 ex 0809 30 10
(Nectarines)XX X X XX X XX
2.190 0809 40 05 X X X X X X X X X
2.200 0810 10 00 X X X X X X X X
2.205 0810 20 10 X X X X X X X
2.210 0810 40 30 X X X X X X▼M181993R2454 — EN — 01.05.2004 — 007.001 — 400▼C6
Headi-
ngCN codeBelgi-
umGermanyGree-
ceSpain France ItalyNeth-
erlan-
dsAustr-
iaUnited
King-
domBrussels
Cologne
Frankfurt
Hamburg
Munich
Athens
Barcelona
Le Havre
Marseille
Perpignan
Rungis
Milan
RotterdamVienna
London
2.220 0810 50 00 X X X X X X
2.230 ex 0810 90 85
(Pomegra-
nates)XX X X X X
2.240 ex 0810 90 85
(Khakis,
Sharon)XX X XXX
2.250 ex 0810 90 30
(Lychees)XX X X X X XX▼C61993R2454 — EN — 01.05.2004 — 007.001 — 401▼M18
▼B
ANNEX 28
1993R2454 — EN — 01.05.2004 — 007.001 — 402
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 403
▼B
ANNEX 29
1993R2454 — EN — 01.05.2004 — 007.001 — 404
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 405
▼B
ANNEX 30
TAG TO BE AFFIXED ON HOLD BAGGAGE CHECKED IN A
COMMUNITY AIRPORT
(Article 196)
1. CHARACTERISTICS
The tag referred to in Article 196 shall be designed in such a way as to
prevent its re-use.
(a) This tag shall bear a green stripe of a least 5 mm width along the full
length of the two edges of its routing and identification sections.
Moreover, these green stripes may extend also to other parts of the
baggage tag, with the exception of all areas showing the barcoded tag
number which must be printed on an unobscured white background.
(See specimens at 2(a))
(b) For ‘expedite baggage’, the tag shall be similar to the specified in IATA
resolution No 743a with green instead of red stripes along its edges. (See
specimen at 2(b))1993R2454 — EN — 01.05.2004 — 007.001 — 406
▼B
2. MODELS
a)
1993R2454 — EN — 01.05.2004 — 007.001 — 407
▼B
b)
1993R2454 — EN — 01.05.2004 — 007.001 — 408
▼B
ANNEX 31
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 409
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 410
▼B
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 411
▼B
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 412
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 413
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 414
▼B
►(1)A11993R2454 — EN — 01.05.2004 — 007.001 — 415
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 416
▼B
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 417
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 418
▼B
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 419
▼B
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 420
▼B
ANNEX 32
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 421
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 422
▼B
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 423
▼B
►(1)M51993R2454 — EN — 01.05.2004 — 007.001 — 424
▼B
►(1)A1
►(2)A21993R2454 — EN — 01.05.2004 — 007.001 — 425
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 426
▼B
ANNEX 33
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 427
▼B
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 428
▼B
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 429
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 430
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 431
▼B
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 432
▼B
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 433
▼B
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 434
▼B
ANNEX 34
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 435
▼B
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 436
▼B
►(1) (2) (3)M51993R2454 — EN — 01.05.2004 — 007.001 — 437
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 438
▼B
ANNEX 35
INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES
31 AND 33 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-
COPYING PROCESS
(Counting copy 1)
Box number Copies
I. BOXES FOR OPERATORS
1 1 to 8
except middle subdivision:1t o3
21 t o 5 (
1)
3 1 to 84 1 to 85 1 to 8
6 1 to 8
7 1 to 381 t o 5 (
1)
9 1 to 3
10 1 to 311 1 to 3
12 —
13 1 to 314 1 to 415 1 to 815a 1 to 315b 1 to 3
16 1, 2, 3, 6, 7 and 8
17 1 to 817a 1 to 317b 1 to 318 1 to 5 (
1)
19 1 to 5 (1)
20 1 to 3
21 1 to 5 (1)
22 1 to 323 1 to 324 1 to 325 1 to 5 (
1)
26 1 to 3
27 1 to 5 (1)
28 1 to 329 1 to 330 1 to 331 1 to 832 1 to 8
33 first subdivision on the left: 1 to 8
remainder: 1 to 3
34a 1 to 31993R2454 — EN — 01.05.2004 — 007.001 — 439
▼B
Box number Copies
34b 1 to 3
35 1 to 8
36 —
37 1 to 3
38 1 to 8
39 1 to 3
40 1 to 5 (1)
41 1 to 3
42 —
43 —
44 1 to 5 (1)
45 —
46 1 to 3
47 1 to 3
48 1 to 3
49 1 to 3
50 1 to 8
51 1 to 852 1 to 8
53 1 to 8
54 1 to 4
55 —
56 —
II. ADMINISTRATIVE BOXES
A1 t o 4 (
2)
B 1 to 3
C1 t o 8 (2)
D 1 to 4
►M19 (1) Under no circumstances may users be required to complete these boxes on copy
No 5 for the purposes of transit. ◄
(2) The Member State of dispatch can choose whether these particulars appear on the
copies specified.1993R2454 — EN — 01.05.2004 — 007.001 — 440
▼B
ANNEX 36
INDICATION OF THE COPIES OF THE FORMS SHOWN IN ANNEXES
32 AND 34 ON WHICH PARTICULARS SHOULD APPEAR BY A SELF-
COPYING PROCESS
(Counting copy 1/6)
Box number Copies
I. BOXES FOR OPERATORS
1 1 to 4
except middle subdivision: 1 to 3
2 1 to 4
3 1 to 44 1 to 4
5 1 to 4
6 1 to 4
7 1 to 3
8 1 to 49 1 to 3
10 1 to 3
11 1 to 312 1 to 3
13 1 to 3
14 1 to 4
15 1 to 4
15a 1 to 315b 1 to 3
16 1 to 3
17 1 to 417a 1 to 3
17b 1 to 3
18 1 to 4
19 1 to 4
20 1 to 321 1 to 4
22 1 to 3
23 1 to 324 1 to 3
25 1 to 4
26 1 to 3
27 1 to 4
28 1 to 329 1 to 3
30 1 to 3
31 1 to 432 1 to 4
33 first subdivision on the left:
1t o4remainder: 1 to 3
34a 1 to 31993R2454 — EN — 01.05.2004 — 007.001 — 441
▼B
Box number Copies
34b 1 to 3
35 1 to 4
36 1 to 3
37 1 to 3
38 1 to 4
39 1 to 3
40 1 to 4
41 1 to 3
42 1 to 3
43 1 to 3
44 1 to 4
45 1 to 3
46 1 to 3
47 1 to 3
48 1 to 3
49 1 to 3
50 1 to 4
51 1 to 452 1 to 4
53 1 to 4
54 1 to 4
55 —
56 —
II. ADMINISTRATIVE BOXES
A1 t o 4 (
1)
B 1 to 3
C 1 to 4
D/J 1 to 4
(1) The Member State of dispatch can choose whether these particulars appear on the
copies specified.1993R2454 — EN — 01.05.2004 — 007.001 — 442
▼B
ANNEX 37
EXPLANATORY NOTE ►M8 (1)◄
TITLE I
General remarks
A.General description
The forms and continuation forms are to be used:
(a) where Community legislation refers to a declaration of export (dispatch),
release for free circulation (introduction), entry for any other customs
procedure, including the Community transit procedure or re-exportation;
(b) as necessary during the transitional period provided for in the Act of
Accession for trade between the Community as constituted at 31
December 1985 and Spain or Portugal, and between those two Member
States, in respect of goods for which customs duties and charges having
equivalent effect have not yet been fully eliminated or which remain
subject to other measures provided for in the act of accession;
(c) where Community rules specifically provide for their use.
The forms and continuation forms used for this purpose comprise the copies
needed to complete the formalities relating to one or more customs proce-
dures (export, transit or other procedure at import), taken from a set of
eight copies:
— copy 1 which is to be retained by the authorities of the Member State in
which export (dispatch) or Community transit formalities are completed,
— copy 2 which is to be used for statistical purposes by the Member State
of export. This copy can equally be used for statistical purposes by the
Member State of dispatch in the cases of trade with parts of the customs
territory of the Community with a different fiscal regime,
— copy 3 which is returned to the exporter after being stamped by the
customs authority,
— copy 4 which is to be kept by the office of destination upon completion
of the Community transit operation or as T2L document providing
evidence of Community status of the goods,
— copy 5 which is the return copy for the Community transit procedure,
— copy 6 which is to be retained by the authorities of the Member State in
which arrival formalities are completed,
— copy 7 which is to be used for statistical purposes by the Member State
of destination ►M19 (for arrival formalities) ◄including the cases of
trade between the parts of the customs territory of the Community with a
different fiscal regime,
— copy 8 which is returned to the consignee after being stamped by the
customs authority.
Various combinations are therefore possible, such as:
— export, outward processing or re-export: copies 1, 2 and 3,
— Community transit: copies 1, 4 and 5,— other customs procedures at import: copies 6, 7 and 8.
In addition, there are circumstances in which the Community status of the
goods in question has to be proved at destination. In such cases copy 4
should be used as T2L document.
Operators may, if they wish, use privately printed subsets combining the
appropriate copies provided that they conform to the official specimen.
Each subset must be designed in such a way that where boxes must contain
identical information in the two Member States involved, this may be
entered directly by the exporter or the principal on copy 1 and will then
appear, by means of chemical treatment of the paper, on all the copies.
Where, however, for any reason (in particular where the content of the infor-
mation is different depending on the stage of the operation involved) the1993R2454 — EN — 01.05.2004 — 007.001 — 443
(1) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the other
non-Community contracting parties to the Conventions on a common transit procedure
and on the simplification of formalities in trade in goods.▼M19
▼B
▼B
information is not to be transmitted from one Member State to another, the
desensitization of the self-copying paper must restrict reproduction to the
copies concerned.
Where declarations are to be processed by computer, it is possible to use
subsets taken from sets in which each copy may have a dual function: 1/6,
2/7, 3/8, 4/5.
In this case, in each subset, the numbers of the copies being used must be
shown by deleting the numbers, in the margin of the form, referring to the
copies not being used.
Each subset thus defined must be designed so that the particulars which have
to appear on each copy will be reproduced by means of chemical treatment
of the paper.
When, pursuant to Article 205 of this Regulation, declarations for export
(dispatch), transit or entry for another customs procedure at import (destina-
tion), or documents certifying the Community status of goods not being
moved under internal Community transit procedure are drawn up on plain
paper by means of official or private-sector data-processing systems, the
said declarations or documents must comply as to their format with all the
conditions laid down by the Customs Code or this Regulation, including
those relating to the back of the form (in respect of copies used under
Community transit procedure) except:
— the colour used for printing,
— the use of italic characters,
— the printing of a background for the Community transit boxes.
Where a transit declaration is processed at an office of departure by a
computerised system, one copy of the declaration must be lodged at that
office.
B.Particulars required
1. Maximum list of boxes
The forms contain a number of boxes only some of which will be used,
depending on the customs procedure(s) in question.
Without prejudice to the application of simplified procedures or the
specific provisions concerning each box in Title II, the following is the
maximum list of boxes which may be completed for each procedure:
— export formalities, outward processing and re-export:
boxes 1 (first and second subdivisions), 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,
13, 14, 15, 15a, 15b, 16, 17, 17a, 18, 19, 20, 21, 22, 23, 24, 25, 26,
27, 28, 29, 30, 31, 32, 33, 34a, 34b, 35, 37, 38, 39, 40, 41, 44, 46, 47,48, 49,►
M5 50◄and 54.
However, as regards to the re-exportation formalities discharging the
customs warehousing procedure, the maximum list of boxes must
correspond to the maximum list of boxes required for the formalities
of entry into a customs warehouse,
— Community transit formalities:
boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 26,
27, 31, 32, 33 (first subdivision), 35, 38, 40, 44, 50, 51, 52, 53, 55
and 56 (i.e. except for box 26, those with a green background),
— formalities for other customs procedures at import, except for the
customs warehousing procedure (release for free circulation, inward
processing, temporary importation and processing under customs
control):
boxes 1 (first and second subdivisions), 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,
12, 13, 14, 15, 15a, 16, 17, 17a, 17b, 18, 19, 20, 21, 22, 23, 24, 25,
26, 27, 28, 29, 30, 31, 32, 33, 34a, 35, 36, 37, 38, 39, 40, 41, 42, 43,
44, 45, 46, 47, 48, 49 and 54,
— formalities for entry into a customs warehouse:
boxes 1 (first and second subdivisions) 3, 5, 7, 8, 14, 15, 15a, 16, 17,
17a, 17b, 19, 21, 25, 26, 27, 29, 30, 31, 32, 33, 34a, 34b, 35, 37, 38,
►M1 40◄, 41,►M1 44◄, 46, 47, 49 and 54.1993R2454 — EN — 01.05.2004 — 007.001 — 444
▼M21
▼B
▼M19
▼B
▼B
2. Minimum list
Without prejudice to the application of simplified procedures in a
customs declaration, the following boxes must be completed, in accor-
dance with the notes in Title II on the boxes in question:
(a) the boxes to be used for an export or re-export declaration are as
follows:
boxes: 1 (first subdivision), 2, 3, 5, 14, 17, 19, 21, 25, 26, 31, 32, 33,
37, 38, 41, 44, 46 and 54;
(b) the boxes to be used for a declaration of entry for the outward
processing procedure are as follows:
(aa) boxes 1 (first subdivision), 2, 3, 5, 14, 17a, 19, 21, 25, 26, 31,
32, 33, 37, 38, 40, 41, 44, 46 and 54;
(bb) in box 44 the reference to the authorization or:
— the reference to the request for authorization where Article
751 (1) is applied, or
— the information referred to in Article 760 (2), where it may
be inserted in this box when the simplified procedures for
issue of an authorization are applicable;
(c) the boxes to be used for a transit declaration are as follows:
boxes 1 (third subdivision), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 26,
27, 31, 32, 33 (first subdivision), 35, 38, 40, 44, 50, 51, 52, 53, 55
and 56 (i.e. those with a green background);
(d) the boxes to be used for a declaration for release for free circulation
are as follows:
boxes: 1 (first subdivision), 3, 5, 8, 14, 15, 15a, 16, 19, 21, 25, 26,
31, 32, 33, 34a, ►M3 36◄, 37, 38, 41, 44, 46, 47 and 54.
Where goods eligible for relief from import duties are involved in
accordance with Article 184 of the Code, the particulars referred to
in box 16, 34 and 38 shall not be required, unless the customs autho-
rities consider it necessary for the application of the provisions
governing the release for free circulation of the goods concerned.
Where goods eligible for relief from import duties or those subject to
a zero imposition are involved in accordance with Article 184 of the
Code, the particulars referred to in box 47 shall not be required,
unless the customs authorities consider it necessary for the applica-
tion of the provisions governing the release for free circulation of
the goods concerned.
Where the declaration for release for free circulation is accompanied
by an origin certificate or the document referred to in Article 178 of
this Regulation, Member States may exempt the declarant from the
requirement to use boxes 16 and 34 and/or 47, respectively;
(e) the boxes to be used for a declaration of entry for a customs proce-
dure with economic impact, except for the customs warehousing and
outward processing procedures, are as follows:
(aa) boxes 1 (first subdivision), 3, 5, 8, 14, 15, 15a, 19, 21, 25, 26,
31, 32, 33, 34, 37, 38, 41, 44, 46, 47 and 54;
(bb) in box 44, the reference to the authorization or:
— the reference to the request, where the second subparagraph
of Article 556 (1), applies, or
— the information referred to in Articles 568 (3), 656 (3) or
695 (3) where it may be inserted in this box when the
simplified procedures for issue of an authorization are
applicable;
(f) the boxes required for a declaration of entry for the customs ware-
housing procedure, except for pre-financed goods, are as follows:
(aa) for type A, B, C, E and F warehouses:
boxes: 1 (first subdivision), 3, 5, ►M1 8◄, 14, 19,
►M4 ◄, 31, 32, ►M1 35◄, 37, 38,
►M1 40, 44◄, 49 and 54.
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;1993R2454 — EN — 01.05.2004 — 007.001 — 445
▼M19
▼B
▼M20
▼B
(bb) for type D warehouses:
boxes: 1 (first subdivision), 3, 5, ►M1 8◄, 14, 19,
►M4 ◄, 31, 32, 33, ►M1 35◄, 37, 38,
►M1 40, 44◄, 47, 49 and 54.
The boxes required for a declaration entering pre-financed goods for
the customs warehousing procedure are the following:
boxes 1 (first subdivision), 3, 5, ►M1 8◄, 14, 17, 19,
►M4 ◄, 31, 32, 33, ►M1 35◄, 37, 38,
►M1 40◄, 41, 44, 49 and 54;
(g) the boxes to be used for a declaration of entry for a customs proce-
dure discharging a customs procedure with economic impact, except
for the outward processing procedure, shall be the boxes referred to
in the minimum list laid down for the customs procedure in question.
In addition to the boxes referred to in the indent above, the following
shall be necessary for the discharge of a customs procedure with
economic impact, other than the outward processing procedure or
customs warehousing:
— in box 44: the reference to the authorization,
— in box 31: where appropriate, the specific information laid down
in Articles 610, 644 and 711.
For declarations for release for free circulation under the outward
processing procedure, box 44 must show the reference to the author-
ization or, in the case referred to in Article 761, the information
required for issue of the authorization.
In cases where the declaration of entry for a customs procedure
serves to discharge the customs warehousing procedure, box 49 is to
be filled in, in addition to the information laid down in the first two
subparagraphs above;
(h) the boxes to be used for a re-exportation declaration discharging a
customs procedure with economic impact are as follows:
(aa) in the cases discharging the customs warehousing procedure the
particulars required at (f) (aa);
(bb) in cases discharging other customs procedures with economic
impact, the particulars required at (a);
(i) evidence of Community status of goods (T2L):
boxes 1 (third subdivision), 2, 3, 4, 5, 14, 31, 32, 33, 35, 38, 40, 44
and 54.
C.Instructions for use of the form
Whenever a particular subset contains one or more copies which may be
used in a Member State other than the one in which it was first completed,
the forms must be completed by typewriter or by a mechanographical or
similar process. For ease of completion by typewriter the form should be
inserted in the machine in such a way that the first letter of the particulars
to be entered in box 2 is placed in the position box in the top left-hand
corner.
Where all the copies of a subset are intended for use in the same Member
State, they may be filled in legibly by hand, in ink and in block capitals,
provided that this is allowed in that Member State. The same applies to the
particulars to be given on the copies used for the purposes of the Community
transit procedure.
The form must contain no erasures or overwritting (SIC! overwriting). Any
alterations must be made by crossing out the incorrect particulars and adding
those required. Any alterations made in this way must be initialled by the
person making them and expressly endorsed by the competent authorities.
The latter may, where necessary, require a new declaration to be lodged.
In addition, the forms may be completed using an automatic reproduction
process instead of any of the procedures mentioned above. They may also
be produced and completed by this means on condition that the provisions
concerning the specimen forms, format, language used, legibility, absence
of erasures and overwriting, and amendments are strictly observed.
Only numbered boxes are to be completed by operators. The other boxes,
identified by a capital letter, are for administrative use.
Without prejudice to Article 205 the copies which are to remain at the office
of export/dispatch or departure must bear the original signature of the
persons concerned.1993R2454 — EN — 01.05.2004 — 007.001 — 446
▼B
The lodging with a customs office of a declaration signed by the declarant or
his representative shall indicate that the person concerned is declaring the
goods in question for the procedure applied for and, without prejudice to
the possible application of sanctions, shall be held responsible, in accordance
with the provisions in force in the Member States, in respect of:
— the accuracy of the information given in the declaration,
— the authenticity of the documents attached,— the observance of all the obligations inherent in the entry of the goods in
question under the procedure concerned.
The signature of the principal or, where applicable, of his authorized repre-
sentative, commits him to all particulars relating to the Community transit
operation pursuant to the provisions on Community transit laid down in the
Code and in this Regulation and as listed in section B above.
As regards Community transit formalities and formalities at destination, it
should be noted that it is in the interests of each person intervening in the
operation to check the contents of his declaration. In particular, any discre-
pancy found by the person concerned between the goods which he must
declare and particulars already entered on the forms being used must imme-
diately be notified by that person to the customs authority. In such cases the
declaration must then be made on fresh forms.
Subject to Title III hereafter, where a box is not to be used, it should be left
blank.
TITLE II
Particulars to be entered in the various boxes
A.Export (or dispatch), re-export, outward processing and/or Community
transit formalities
1 . Declaration
Enter ‘EX’ or ‘EU’ or ‘COM’ as appropriate, in the first subdivision;
leave blank if the form is used for Community transit purposes only or
where the Community transit procedure is not being used, but the form
is used to prove the Community status of the goods.
In the second subdivision, enter the type of declaration in accordance
with the Community code provided for that purpose (item for optional
use by the Member States). Do not enter any symbol if the form is
used only for Community transit or for evidence of Community status
of goods.
In the third subdivision, enter ‘T1’, ‘T2’ or ‘T2F’ where the Community
transit procedure is used, or ‘T2L’ or ‘T2LF’ where the Community
transit procedure is not used but the Community status of goods must
be proved.
2. Consignor/exporter
Enter the full name and address of the person or company concerned.As to the identification number, the Member States may supplement the
explanatory note to include the identification number allocated to the
person or company concerned by the competent authorities for tax,
statistical or other purposes. In the case of groupage consignments, the
Member States may provide that the word ‘various’ be entered in this
box and that the list of exporters be attached to the declaration.
Box for optional use by the Member States in respect of Community
transit. However, this box is mandatory when the form is used for
evidence of Community status of the goods.
3. Forms
Enter the number of the subset in relation to the total number of subsets
of forms and continuation forms used. For example, if there is one EX
form and two EX/c forms, indicate on the EX form ‘1/3’, on the first
EX/c form ‘2/3’ and on the second EX/c form ‘3/3’.
Where the declaration covers only one item, i.e. only one ‘description of
the goods’ box has to be completed, do not enter anything in box 3, but
enter the figure 1 in box 5.1993R2454 — EN — 01.05.2004 — 007.001 — 447
▼M13
▼B
▼B
Where the declaration is made up from two sets of four copies instead
of one set of eight copies, the two sets are to be treated as one for the
purpose of establishing the number of forms.
4. Loading lists
Enter in figures the number of loading lists attached, if any, or of
descriptive commercial lists authorized by the competent authority.
Box for optional use by the Member States in respect of export formal-
ities, re-exportation or entry to outward processing.
5. Ite ms
Enter the total number of items declared by the person concerned in all
the forms and continuation forms (or loading lists or commercial lists)
used. The number of items must correspond to the number of ‘descrip-
tion of the goods’ boxes to be completed.
6. Total packages
Box for optional use by the Member States.
Enter the total number of packages making up the consignment in ques-
tion.
7. Reference number
Optional item for users, to contain the commercial reference number
allocated by the person concerned to the consignment in question.
8. Consignee
Enter the full name address of the person(s) or company(ies) to whom
the goods are to be delivered. In the case of groupage consignments,
the Member States may provide that the word ‘various’ be entered in
this box, and the list of consignees attached to the declaration.
Box for optional use by the Member States in respect of export formal-
ities, entry to outward processing and re-exportation of goods entered
into an economic customs procedure. It must be completed in respect
of Community transit formalities. However, the Member States may
allow this box to be left blank where the consignee is established neither
in the Community nor in an EFTA country.
Indication of the identification number is optional at this stage.
9. Person responsible for financial settlement
Box for optional use by the Member States (the person who is respon-
sible for the repatriation of the funds relating to the transaction).
10. Country of first destination
Box for optional use by the Member States.
11. Trading country
Box for optional use by the Member States.
13. Common agricultural policy (CAP)
Box for optional use by the Member States (particulars concerning the
implementation of agricultural policy).
14. Declarant or representative of the exporter/consignor
Enter the full name and address of the person or company concerned. If
the declarant and the exporter/consignor are the same person, enter
‘exporter’ or ‘consignor’.
As to the identification number, the Member States may supplement the
user notice to include the identification number allocated to the person
or company concerned by the competent authorities for tax, statistical or
other purposes.1993R2454 — EN — 01.05.2004 — 007.001 — 448
▼B
15. Country of dispatch/export
Box for optional use by the Member States in respect of export formal-
ities, entry to outward processing and re-exportation of goods entered
into an economic customs procedure. It must be completed in respect
of the Community transit procedure. Enter the name of the Member
State from which the goods are exported/dispatched.
Box 15a is for optional use by the Member States.
Using the appropriate Community codes, enter in box 15a the Member
State where the exporter is established.
Regarding export formalities, the ‘Member State of actual export’ is the
Member State, other than the Member State of export, from which the
goods were initially dispatched for the purpose of export, if the exporter
is not established in the Member State of export. When the goods werenot initially dispatched from another Member State for the purpose of
export or when the exporter is established in the Member State of
export, the Member State of export shall be the same as the Member
State of actual export.
Box 15b is for optional use by the Member States (region from which
the goods are exported).
16. Country of origin
The Member States may request that this item be supplied, but may not
make it obligatory for operators. If the declaration covers a number of
items of different origin, enter the word ‘various’ in this box.
17. Country of destination
Enter the name of the country concerned. However, in the cases of entry
into the outward processing procedure and re-exportation of goods
which have been placed in a customs warehouse, this box is optional
for Member States.
Using the appropriate Community code, enter in box 17a the country
concerned. Box 17a is optional for Member States except for goods
entered to the outward processing procedure.
Box 17b is optional for Member States in the case of re-exportation of
goods from a customs warehouse.
18. Identity and nationality of means of transport at departure
This box is optional for the Member States as far as export and entry to
outward processing formalities are concerned but obligatory in the case
of use of the Community transit procedure.
Enter the identity, e.g. registration number(s) or name of the means of
transport (lorry, ship, railway wagon, aircraft) on which the goods are
directly loaded when export or transit formalities are completed,
followed by the nationality of the means of transport (or that of the
vehicle propelling the others if there are several means of transport)
using the appropriate Community codes. For example, if a tractor and
trailer with different registration numbers are used, enter the registration
number of the tractor and that of the trailer, together with the nationality
of the tractor.
In the case of postal consignments or carriage by fixed transport instal-
lations, do not enter the registration number or nationality.
In the case of carriage by rail, the nationality should not be entered.
In other cases, declaration of the nationality is optional for the Member
States.
19. Container (Ctr)
Using the appropriate Community codes, indicate the presumed situation
when crossing the external Community frontier, based on the informa-
tion available at the time of completion of the export formalities.
Box for optional use by Member States in respect of Community transit.1993R2454 — EN — 01.05.2004 — 007.001 — 449
▼M7
▼B
▼B
20. Delivery terms
Box for optional use by the Member States.
Using the appropriate Community headings and codes, give particulars
of relevant terms of the commercial contract.
21. Identity and nationality of the active means of transport
crossing the border
Box for optional use by the Member States in respect of the identity.This box must be completed in respect of nationality, except in the case
of re-exportation from a customs warehouse. However in the cases of
postal consignments or carriage by rail or fixed transport installation,
the registration number and nationality should not be entered.
Using the appropriate Community codes, enter the type (lorry, ship,
railway wagon, aircraft) of the active means of transport crossing the
external border of the Community, followed by its identity, e.g. registra-
tion number, and nationality, as known at the time of completion of
formalities.
In the case of combined transport or where several means of transport
are used, the active means of transport is the one which propels the
whole combination. For example, if it is a lorry on a sea-going vessel,
the active means of transport is the ship; if it is a tractor and trailer, the
active means of transport is the tractor.
22. Currency and total amount invoiced
Box for optional use by the Member States (using the appropriate
Community code, enter the currency in which the invoice was drawn
up, followed by the invoiced price for all goods declared).
23. Excha nge ra te
Box for optional use by the Member States (exchange rate in force
between the invoice currency and the currency of the Member State
concerned).
24. Nature of the transaction
Box for optional use by the Member States.Using the appropriate Community headings and codes, give particulars
of relevant terms of the commercial contract.
25. Mode of transport at the border
Using the appropriate Community codes, enter the mode of transport
corresponding to the active means of transport which it is expected will
be used on exit from the customs territory of the Community.
Box for optional use by the Member States in respect of Community
transit, and re-exportation of goods from a customs warehouse.
26. Mode of transport inland
Until 31 December 1995, box for optional use for the Member States.
After this date, this box shall become compulsory for the Member
States.
This box must not be completed where the export formalities are carried
out at the point of exit from the Community.
Box for optional use by Member States in respect of Community transit
and re-exportation of goods from a customs warehouse.
Using the appropriate Community codes, enter the mode of transport
upon departure.
27. Place of loading
Box for optional use for the Member States.
Enter, using the appropriate code where available, the place where the
goods were loaded onto the active means of transport on which they1993R2454 — EN — 01.05.2004 — 007.001 — 450
▼M4
▼B
▼B
are to cross the frontier of the Community, as known at the time of
completion of formalities.
28. Financial and banking data
Box for optional use by the Member States.(Transfer of funds relating to
the operation in question. Information on financial formalities and
procedures and on bank references).
29. Office of e xit
Box for optional use for the Member States.
Enter the customs office by which it is intended that the goods should
leave the customs territory of the Community.
30. Location of the goods
Box for optional use by the Member States.
Enter the precise location where the goods may be examined.
31. Packages and description of goods; marks and numbers;
container No(s); number and kind
Enter the marks, numbers, quantity and kind of packages or, in the case
of unpackaged goods, enter the number of such goods covered by the
declaration, or the word ‘bulk’, as appropriate; enter the normal trade
description of the goods. The description must include the particulars
needed to identify the goods. Where box 33 (commodity code) must be
completed, the description must be expressed in terms sufficiently
precise to allow the goods to be classified. This box must also contain
the particulars required by any specific legislation (excise duties, etc.).
If containers are used, their identifying marks should also be entered in
this box.
Where the word ‘various’ has been entered in box 16 (country of
origin), the Member States may provide for the country of origin of the
goods in question to be given here, but cannot make this mandatory for
operators.
3 2 . Item number
Enter the number of the item in question in relation to the total number
of articles declared in the forms and continuation forms used, as
described in the note to box 5.
Where the declaration covers only one item, the Member States may
provide that this box need not be completed, the figure 1 having been
entered in box 5.
33. Commodity code
Give the code for the item concerned.
For Community transit, this box is optional. However, the first subdivi-
sion of this box must be completed where:
— the transit declaration is made by the same person at the same time
as, or following, a customs declaration which includes a commodity
code, or
— where a transit declaration covers goods on the list in Article 44C, or— where Community legislation so provides.
34. Country-of-origin code
The Member States may request that box 34a be completed but cannot
make this obligatory for commercial operators (code corresponding to
the country given in box 16 using the appropriate Community codes.
Where the word ‘various’ is given in box 16, enter the code corre-
sponding to the country of origin of the item in question); box 34b is
for optional use by Member States (region of production of the goods
in question).1993R2454 — EN — 01.05.2004 — 007.001 — 451
▼M19
▼B
▼B
35. Gross mass (kg)
Box mandatory for the Member States in respect of the Community
transit procedure, where the re-export discharges the customs ware-
housing procedure, and when the form is used for evidence of the
Community status of the goods, but for optional use for the Member
States in other cases.
Enter the gross mass of the goods described in the corresponding box
31, expressed in kilograms. The gross mass is the aggregate mass of
the goods with all their packing, excluding containers and other trans-
port equipment.
In the case of Community transit, and for evidence of the Community
status of goods where a declaration covers several types of goods, only
the total gross mass needs to be entered in the first box 35; the
remaining boxes should be left blank.
37. Proc edure
Using the appropriate Community codes, enter the procedure for which
the goods are declared on export.
38. Net mass (kg)
Enter the net mass of the goods described in the corresponding box 31,
expressed in kilograms. The net mass is the mass of the goods them-
selves without any packing.
In the case of Community transit, this particular should be given only
where Community rules require it.
39. Quota
Box for optional use by the Member States (implementation of legisla-
tion on quotas).
40. Summary declaration/previous document
Box for optional use by the Member States (reference particulars of
documents relating to the administrative procedure preceding export to
a third country or dispatch to a Member State).
This box is mandatory where appropriate for evidence of Community
status.
This box is mandatory where goods are re-exported following discharge
of the customs warehousing procedure in a type B customs warehouse;
enter the reference of the declaration of entry of the goods for the proce-
dure.
Completion of this box is mandatory if the Community transit procedure
applies. Give the reference for the previous customs destination or corre-
sponding customs documents. Where more than one reference has to be
entered, the Member States may provide that the word ‘various’ be
entered in this box and a list of the references concerned accompany
the transit declaration.
41. Supplementary units
For use as necessary in accordance with the goods nomenclature. This
box is optional for Member States in the case of re-exportation from a
customs warehouse.
Enter the quantity of the item in question, expressed in the unit stipu-
lated in the goods nomenclature.
44. Additional information, documents produced, certificates
and authorizations
Enter the details required under any specific rules applicable, together
with reference particulars of the documents produced in support of the
declaration including the serial numbers of any control copies T5.
The subdivision ‘Additional information (AI) code’ must not be used.1993R2454 — EN — 01.05.2004 — 007.001 — 452
▼M1
▼B
▼M1
▼M19
▼B
▼M1
Where the re-export declaration discharging the customs warehousing
procedure is lodged with a customs office other than the supervising
office, enter the full name and full address of the supervising office.
From 1 January 1999, the declarations made in the Member States
which give the opportunity to operators to opt for the use of the euro
unit for the establishment of their customs declarations will include in
this box, preferably in the subdivision in the bottom right-hand corner,
an indicator of the currency unit, national unit or euro unit, used.
Member States may provide that this indicator be entered only in box 44
for the first item of goods of the declaration. In this case, the informa-
tion will be deemed valid for all the good items of the declaration.
This indicator will be constituted by the iso-alpha-3 currency code (ISO
4217)
4 6 . Statistical value
Enter the statistical value expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box
44, in the currency of the Member State where the export formalities are
completed, in accordance with the Community provisions in force.
This box is optional for Member States in the case of re-exportation
from a customs warehouse.
47. Calculation of taxes
The Member States may require the type of tax and tax base, the rate of
tax applicable and the payment method selected to be shown, and, for
information purposes only, the amount of each type of tax payable and
the total tax for the item in question, as calculated by the person
concerned.
The following should be shown on each line, using the appropriate
Community codes, as required:
— the type of tax (e.g. excise duties),
— the tax base,— the rate of tax applicable,— the amount of tax payable,
— the method of payment chosen (MP).
The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box
44, in the currency of the Member State where the export formalities are
completed
48. Deferre d payment
Box for optional use by the Member States (reference particulars of the
authorization in question; deferred payment here refers both to deferred
payment of customs duties and to tax credit).
49. Identification of warehouse
Where appropriate, enter the identification number of the warehouse,
followed by the letters preceding the authorization number identifying
the Member State of issue. This box is mandatory for Member States
for entry to outward processing procedure from a customs warehouse
or the re-exportation from a customs warehouse. It is optional in all
other cases.
50. Principal and authorized representative, place, date and
signature
Enter the full name (person or company) and address of the principal,
together with the identification number, if any, allocated by the compe-
tent authorities. Where appropriate, enter the full name (person or
company) of the authorized representative signing on behalf of the prin-
cipal.1993R2454 — EN — 01.05.2004 — 007.001 — 453
▼M14
▼B
▼M14
▼B
▼M14
▼B
▼B
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of the
person concerned must be given on the copy which is to remain at the
office of departure. Where the person concerned is a legal person, this
signatory must add after his signature his full name and capacity.
For export operations, the declarant or his reprsentative (SIC! represen-
tative) may enter the name and address of a person established in the
district of the office of exit to whom Copy No 3 of the declaration
endorsed by the said office may be given.
51. Intended offices of transit (and countries)
Enter the intended office of entry into each EFTA country to be crossed
and the office of entry by which the goods re-enter the customs territory
of the Community after having crossed the territory of an EFTA
country, or, where the transport is to cross territory other than that of
the Community or of an EFTA country, the office of exit by which the
transport leaves the Community and the office of entry by which it re-
enters the Community. ►M19 The transit offices appear in the list of
offices competent for Community transit operations. ◄
After the name of the office, enter the Community code for the country
concerned.
52. Gua rantee
Use the Community codes laid down for this purpose to enter the type
of guarantee or guarantee waiver used for the operation followed, as
appropriate, by the number of the comprehensive guarantee certificate,
the guarantee waiver certificate, or the individual guarantee voucher
and the office of guarantee.
Where a comprehensive guarantee, guarantee waiver or individual guar-
antee provided by a guarantor is not valid for all the EFTA countries,
add ‘not valid for’ followed by the codes for the EFTA country or coun-
tries concerned.
53. Office of destination (and country)
Enter the name of the office where the goods are to be presented in
order to complete the Community transit operation. ►M19 The offices
of destination appear in the list of offices competent for Community
transit operations. ◄
After the name of the office, enter the Community code for the Member
State or country concerned.
54. Place and date, signature and name of the declarant or his
respresentative (SIC! representative)
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of the
person concerned must be given on the copy which is to remain at the
office of export/dispatch, followed by the full name of that person.
Where the person concerned is a legal person, the signatory should add
his capacity after his signature and full name.
B.Formalities en route
Between the time when the goods leave the office of export and/or depar-
ture, and the time when they arrive at the office of destination, certain
details may need to be added to the copies of the single administrative docu-
ment which accompany the goods. These concern the transport operation and
must be added to the document by the carrier responsible for the means of
transport on which the goods are directly loaded, as and when the transport
operations take place. The particulars may be added legibly by hand; in this
case, the form should be completed in ink in block capitals.
These indications concern the following boxes, on copies 4 and 5 only:
— Transhipment: use box 55.
Box 55: transhipments1993R2454 — EN — 01.05.2004 — 007.001 — 454
▼M5
▼B
▼M19
▼B
▼B
The first three lines of this box are to be completed by the carrier where,
during the operation in question, the goods are transhipped from one
means of transport to another or from one container to another.
The carrier may only tranship goods after obtaining the authorisation of
the customs authorities of the Member State in whose territory the trans-
hipment is to be made.
Where those authorities consider that the transit operation may continue
in the normal way, they shall, once they have taken any steps that may
be necessary, endorse copies No 4 and 5 of the transit declaration.
— Other incidents: use box 56.
Box 56: Other indicents (SIC! incidents) during carriage:
Box to the completed in accordance with existing obligations under
Community transit procedure.
In addition, where the goods were loaded on a semitrailer and only the
tractor vehicle is changed during the journey (without the goods being
handled or transhipped) enter in this box the registration number of the
new tractor. In such cases endorsement by the competent authorities is
not necessary.
C.Formalities concerning customs procedures at import
1 . Declaration
Enter ‘IMI’, ‘EU’ or ‘COM’, as appropriate, in the first subdivision.
Using the appropriate Community code, enter the type of declaration in
the second subdivision. This item is optional for the Member States.
The third subdivision must not be used.
2. Consignor/exporter
Box for optional use by the Member States (enter the full name and
address of the consignor or the seller of the goods).
3. Forms
Enter the number of the subset in relation to the total number of subsets
of forms and continuation forms used. For example, if there is one IM
form and two IM/c forms, indicate on the IM form ‘1/3’, on the first IM/
c form ‘2/3’ and on the second IM/c form ‘3/3’.
Where the declaration covers only one item (i.e. only one ‘description of
goods’ box has to be completed) do not enter anything in box 3, but
enter the figure 1 in box 5.
4. Loading lists
Enter in figures the number of any loading lists attached, or of commer-
cial descriptive lists where these are authorized by the competent
authority.
Box for optional use by the Member States.
5. Ite ms
Enter the total number of items declared by the person concerned in all
the forms and continuation forms (or loading lists or commercial lists)
used. The number of items must correspond to the number of ‘descrip-
tion of goods’ boxes to be completed.
6. Total packages
Box for optional use by the Member States.Enter the total number of packages making up the consignment in ques-
tion.
7. Reference number
Optional item for users, to contain the commercial reference number
allocated by the person concerned to the consignment in question.1993R2454 — EN — 01.05.2004 — 007.001 — 455
▼M19
▼B
▼B
8. Consignee
Enter the full name and address of the person(s) or company(ies) to
whom the goods are to be delivered. In the case of groupage consign-
ments, the Member States may provide that the word ‘various’ be
entered in this box, and the list of consignees attached to the declaration.
In the case of entry for the customs warehousing procedure in a private
warehouse (type C, D or E), enter the full name and address of the
depositor where the latter is not the declarant.
As to the identification number, the Member States may supplement the
user notice to include the identification number allocated to the person
or company concerned by the competent authorities for tax, statistical or
other purposes.
9. Person responsible for financial settlement
Box for optional use by the Member States (the person who is respon-
sible for the transfer of the funds relating to the transaction).
10. Country of last consignment
Box for optional use by the Member States, as required.
11. Trading/production country
Box for optional use by the Member States, as required.
12. Particulars relating to value
Box for optional use by the Member States (particulars required to
calculate tax or statistical value for customs purposes).
13. Common agricultural policy (CAP)
Box for optional use by the Member States (particulars concerning the
implementation of agricultural policy).
14. Declarant or representative of the consignee
Enter the full name and address of the person or company concerned in
accordance with the provisions in force. If the declarant and the
consignee are the same person, enter the word ‘consignee’.
As to the identification number, the Member States may supplement the
user notice to include the identification number allocated to the person
or company concerned by the competent authorities for tax, statistical or
other purposes.
15. Country of dispatch/export
Enter the name of the country from which the goods are exported.
Member States may opt not to use this box when they require box 15a
to be used.
This box is optional for Member States in the case of entry into a
customs warehouse.
Using the appropriate Community code, enter in box 15a the country
concerned.
Box 15b must be left blank.
16. Country of origin
Information can be required only where authorized by Community law.
If the declaration covers a number of items of different origin, enter the
word ‘various’. Member States may waive the use of this box when they
require box 34 to be used. This box is optional for Member States in the
case of entry into an economic customs procedure.
Member States may waive the use of this box where they require box 34
to be used.1993R2454 — EN — 01.05.2004 — 007.001 — 456
▼M1
▼B
▼B
17. Country of destination
Except for cases of entry for the customs warehousing procedure of pre-
financed goods, this box is for optional use by the Member States.
Enter the name of the Member State concerned.Using the appropriate Community code, enter in box 17a the Member
State concerned.
Enter in box 17b the region of destination of the goods.
18. Identity and nationality of means of transport on arrival
Box for optional use by the Member States.
Enter the identity e.g. registration number(s) or name of the means of
transport (lorry, ship, railway wagon, aircraft) on which the goods were
directly loaded on presentation at the customs office where the destina-
tion formalities are completed, followed by the nationality of the means
of transport (or that of the vehicle propelling the others if there are
several means of transport) using the appropriate Community codes.
For example, if a tractor and trailer with different registration numbers
are used, enter the registration number of the tractor and that of the
trailer, together with the nationality of the tractor.
In the case of postal consignments or carriage by fixed transport instal-
lation do not enter registration number or nationality in this box.
In the case of carriage by rail do not enter the nationality.
19. Container (Ctr)
Using the appropriate Community codes, indicate the situation when
crossing the external Community frontier.
20. Delivery terms
Box for optional use by the Member States.
Using the appropriate Community headings and codes, give particulars
of relevant terms of the commercial contract.
21. Identity and nationality of the active means of transport
crossing the border.
Box for optional use by the Member States in respect of identity.This box must be completed in respect of nationality, except in the case
of entry into a customs warehouse. However, in the cases of postal
consignments or carriage by rail or fixed transport installation, the regis-
tration number and nationality should not be entered.
Using the appropriate Community codes, enter the type (lorry, ship,
railway wagon, aircraft) of the active means of transport crossing the
external frontier of the Community, followed by its identity, e.g. regis-
tration number, and nationality.
In the case of combined transport or where several means of transport
are used, the active means of transport is the one which propels the
whole combination. For example, if it is a lorry on a sea-going vessel,
the active means of transport is the ship, if it is a tractor and trailer, the
active means of transport is the tractor.
22. Currency and total amount invoiced
Box for optional use by the Member States.Using the appropriate Community code, enter the currency in which the
contract was drawn up, followed by the invoiced price for all goods
declared.
23. Excha nge ra te
Box for optional use by the Member States (exchange rate in force
between the invoice currency and the currency of the Member States
concerned).
24. Nature of the transaction
Box for optional use by the Member States.1993R2454 — EN — 01.05.2004 — 007.001 — 457
▼B
Using the appropriate Community headings and codes, give particulars
of relevant terms of the commercial contract.
25. Mode of transport at the border
Using the appropriate Community code, enter the mode of transport
corresponding to the active means of transport on which the goods
entered the customs territory of the Community. This box is optional
for Member States in the case of entry into a customs warehouse.
26. Mode of transport inland
Until 31 December 1995, box for optional use for the Member States.
After this date, this box shall become compulsory for the Member
States.
This box must not be completed where the import formalities are carried
out at the point of entry into the Community.
Box for optional use by Member States in respect of entry of goods for
the customs warehousing procedure.
Using the appropriate Community codes, enter the mode of transport
upon arrival.
27. Place of unloading
Box for optional use for the Member StatesEnter, in code form where provided for, the place where the goods are
unloaded from the active means of transport on which they crossed the
Community frontier.
28. Financial and banking data
Box for optional use by the Member States (transfer of funds relating to
the operation in question. Information on financial formalities and
procedure and on bank references).
29. Office of e ntry
Box for optional use for the Member States.
Enter the customs office by which the goods entered the customs terri-
tory of the Community.
30. Location of the goods
Box for optional use by the Member States.Enter the precise location where the goods may be examined.
31. Packages and description of goods — marks and numbers —
container No(s) — number and kind
Enter the marks, numbers, quantity and kind of packages or, in the case
of unpackaged goods, enter the number of such goods covered by the
declaration, or the word ‘bulk’, as appropriate, together with the particu-
lars necessary to identify the goods. The description of the goods means
the normal trade description. Except for non-Community goods placed
under the customs warehousing procedure in a type A, B, C, E or F
warehouse, this description must be expressed in terms sufficiently
precise to enable immediate and unambiguous identification and classi-fication. This box must also contain the particulars required by any
specific rules (e.g. VAT, excise duties). If containers are used, their
identifying marks should also be entered in this box.
Where the word ‘various’ has been entered in box 16 (country of
origin), the Member States may provide for the country of origin of the
goods in question to be given here, within the limits of Community law.
3 2 . Item number
Enter the number of the item in question in relation to the total number
of articles declared in the forms and continuation forms used, as
described in the note to box 5.1993R2454 — EN — 01.05.2004 — 007.001 — 458
▼M4
▼B
▼B
When the declaration covers only one item of goods, the Member States
may provide that this box need not be completed, the figure 1 having
been entered in box 5.
33. Commodity code
Enter the code number corresponding to the item in question. The
Member States may provide for entry of a specific nomenclature
concerning excise duties in the last subdivision on the right.
34. Country-of-origin code
Using the appropriate Community codes, enter in box 34a the code
corresponding to the country given in box 16. When the word ‘various’
is given in box 16, enter the code corresponding to the country of origin
of the item in question.
Member States may waive the use of box 34 where they require box 16
to be used, unless the latter contains the word ‘various’.
Box 34 is optional for Member States in the case of entry into a customs
warehouse.
35. Gross mass
Box for optional use by the Member States. Enter the gross mass of the
goods described in the corresponding box 31, expressed in kilograms.
The gross mass is the aggregate mass of the goods with all their
packing, excluding containers and other transport equipment.
Box mandatory in the case of the entry for the customs warehousing
procedure.
3 6 . Preference
Enter the appropriate code.Until 1 January 1996, Member States may use codes other than those
specified in Annex 38, provided that such codes enable statistics to be
recorded at least as accurately as the codes specified in that Annex.
37. Proc edure
Using the appropriate Community code, enter the procedure for which
the goods are declared at destination.
38. Net mass
Enter the net mass of the goods described in the corresponding box 31,
expressed in kilograms. The met mass is the mass of the goods them-
selves without any packaging.
39. Quota
Box for optional use by the Member States (implementation of rules on
quotas, as applicable).
40. Summary declaration/previous document
Box for optional use by the Member States (reference particulars of any
summary declaration used in the Member State of import or of the docu-
ments relating to any previous administrative procedure).
This box is mandatory in the case of the entry for the customs ware-
housing procedure and where appropriate for the evidence of
Community status
41. Supplementary units
For use as necessary in accordance with the goods nomenclature. Enter
the quantity of the item in question, expressed in the unit laid down in
the goods nomenclature. This box is mandatory for Member States in
the cases of entry to free circulation or entry into a customs procedure
other than entry into a customs warehouse. However, this box is also1993R2454 — EN — 01.05.2004 — 007.001 — 459
▼M1
▼M3
▼B
▼M1
▼B
▼B
mandatory in the case of entry of pre-financed goods into a customs
warehouse.
42. Ite m price
Box for optional use by the Member States (enter the amount included
in the price entered in box 22 which refers to the item in question).
43. Evaluation method
Box for optional use by the Member States (particulars required for
calculating the tax or statistical value for customs purposes).
44. Additional information, documents produced, certificates
and authorizations
Enter the details required by any specific rules applicable together with
reference particulars of the documents produced in support of the
declaration, including the serial numbers of any control copies T5. The
subdivision ‘Additional information (AI) code’ must not be used.
Where a declaration entering goods for the customs warehousing proce-
dure is lodged with a customs office other than the supervising office,
enter the name and full address of the supervising office.
From 1 January 1999, the declarations made in the Member States
which give the opportunity to operators to opt for the use of the euro
unit for the establishment of their customs declarations will include in
this box, preferably in the subdivision in the bottom right-hand corner,
an indicator of the currency unit, national unit or euro unit, used.
Member States may provide that this indicator be entered only in box 44
for the first item of goods of the declaration. In this case, the informa-
tion will be deemed valid for all the good items of the declaration.
This indicator will be constituted by the iso-alpha-3 currency code (ISO
4217)
45. Adjustment
Box for optional use by the Member States (particulars required for
calculating the tax or statistical value for customs purposes).
The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box
44, in the currency of the Member State of destination.
4 6 . Statistical value
Enter the statistical value expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box
44, in the currency of the Member State of destination, in accordance
with the Community provisions in force
This box is optional for Member States in the case of entry into a
customs warehouse.
47. Calculation of taxes
Enter the tax base (value, weight or other). The Member States may
require the type of tax, the rate of duty or tax applicable and the
payment method selected to be shown, and, for information purposes
only, the amount of each type of tax payable and the total tax for the
item in question as calculated by the person concerned.
In the declaration entering non-Community goods for the customs ware-
housing procedure in a type D warehouse, indicate only the tax base.
The following should be shown on each line, using the appropriate
Community codes, as required:
— the type of tax (e.g. import duty, VAT),
— the tax base,1993R2454 — EN — 01.05.2004 — 007.001 — 460
▼M1
▼M14
▼B
▼M14
▼B
▼M14
▼B
▼B
— the rate of tax applicable,
— the amount of tax payable,— the method of payment chosen (MP).
The amounts in this box are expressed in the currency unit the code for
which may appear in box 44, or, in the absence of such a code in box
44, in the currency of the Member State of destination.
48. Deferre d payment
Box for optional use by the Member States (reference particulars of the
authorization in question; deferred payment here refers both to deferred
payment of customs duties and to tax credit).
49. Identification of warehouse
Where necessary, enter the identification number of the warehouse,
followed by the letters preceding the authorization number identifying
the Member State of issue.
This box is optional for Member States in the cases of entry into a free
circulation and entry into a customs procedure other than customs ware-
housing or outward processing from a customs warehouse.
54. Place and date, signature and name of the declarant or his
representative
Subject to specific provisions to be adopted with regard to the use of
computerized systems, the original of the handwritten signature of the
person concerned must be given on the copy which is to remain at the
office of destination, followed by the full name of that person. Where
that person is a legal person, the signatory should add his capacity after
his signature and full name.
TITLE III
Remarks concerning the continuation forms
A. Continuation forms should only be used where the declaration covers more
than one item (cf. box 5). They must be presented together with an IM, EX,
EU or COM form.
B. The instructions in Titles I and II also apply to the continuation forms.
However:
— the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘COM/c’ where applicable),
must appear in the first subdivision of box 1, but no symbol must appear
in this subdivision where:
— the form is used for Community transit only, in which case,
depending on the common transit procedure applicable to the goods
concerned, enter ‘T1bis’, ‘T2bis’ or ‘T2Fbis’ in the third subdivision
of box 1,
— the form is used solely to furnish proof of the Community status of
goods, in which case, depending on the status of the goods
concerned, enter ‘T2Lbis’ or ‘T2LFa’ in the third subdivision of the
box.
— box 2/8 is for optional use by the Member States and should show only
the name and identification number, if any, of the person concerned,
— the ‘summary’ part of box 47 concerns the final summary of all the items
covered by the IM and IM/c, EX and EX/c, EU and EU/c or COM and
COM/c forms used. It should therefore be used only on the last of the
IM/c, EX/c, EU/c or COM/c forms attached to an IM, EX, EU or COM
document in order to show the total by type of tax and the grand total
(GT) of the charges payable.
C. If continuation sheets are used,
— any boxes for ‘description of goods’ which have not been used must be
struck out to prevent later use,
— when the third subdivision of box 1 contains the symbol ‘T’, boxes 32
(Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net
mass (kg)), 40 (Summary declaration/previous document) and 44 (Addi-1993R2454 — EN — 01.05.2004 — 007.001 — 461
▼M14
▼B
▼M19
▼B
▼M19
▼M21
▼M21
tional information, documents produced, certificates and authorisations)
of the first item of goods of the transit declaration used must be struck
through and the first box 31 (Packages and description of goods) of this
document may not be used to enter the marks, numbers, number and
kind of packages or goods description. In the first box 31 of this docu-
ment, reference will be made, as appropriate, to the number of
continuation sheets bearing the respective symbols T1 bis,T 2 bis or
T2Fbis.1993R2454 — EN — 01.05.2004 — 007.001 — 462
▼M19
ANNEX 37a
EXPLANATORY NOTE ON THE USE OF TRANSIT DECLARATIONS
BY THE EXCHANGE OF EDI STANDARD MESSAGES
(EDI TRANSIT DECLARATION)
TITLE I
General
The EDI transit declaration is based upon the particulars entered into the
different boxes of the Single Administrative Document (SAD) as defined in
Annexes 37 and 38, in association with or replaced by a code if appropriate.
This Annex contains exclusively the basic special requirements, which apply
when the formalities are carried out by the exchange of the EDI standard
messages. Furthermore the additional codes presented in Annex 37c are applic-
able. Annexes 37 and 38 apply to the EDI transit declaration unless otherwise
specified in this Annex or in Annex 37c.
The detailed structure and content of the EDI transit declaration follow the tech-
nical specifications the competent authorities communicate to the principal in
order to ensure the proper functioning of the system. These specifications are
based upon the requirements laid down in this Annex.
This Annex describes the structure of the information exchange. The transit
declaration is organised into data groups, which contain data attributes. The
attributes are grouped together in such a way that they build up coherent logical
blocks within the scope of the message. A data group indentation indicates that
the data group depends on a lower indent data group.
When present, the appropriate number of the box on the SAD is noted.The term ‘number’ in the explanation of a data group indicates how many times
the data group may be used in the transit declaration.
The term ‘type/length’ in the explanation of an attribute indicates the require-
ments for the data type and the data length. The codes for the data types are as
follows:
a alphabetic
n numeric
an alphanumeric
The number following the code indicates the admissible data length. The
following applies.
The optional two dots before the length indicator mean that the data has no
fixed length, but it can have up to a number of digits, as specified by the length
indicator. A comma in the data length means that the attribute can hold deci-
mals, the digit before the comma indicates the total length of the attribute, the
digit after the comma indicates the maximum number of digits after the decimal
point.
TITLE II
Structure of the EDI transit declaration
A.Table of the data groups
TRANSIT OPERATIONTRADER consignorTRADER consigneeGOODS ITEM
— TRADER consignor— TRADER consignee
— CONTAINERS
— SGI CODES
— PACKAGES
— PREVIOUS ADMINISTRATIVE REFERENCES— PRODUCED DOCUMENTS/CERTIFICATES1993R2454 — EN — 01.05.2004 — 007.001 — 463
▼M19
— SPECIAL MENTIONS
CUSTOMS OFFICE of departure
TRADER principalREPRESENTATIVECUSTOMS OFFICE of transit
CUSTOMS OFFICE of destination
TRADER authorised consigneeCONTROL RESULT
SEALS INFORMATION
— SEALS ID
GUARANTEE
— GUARANTEE REFERENCE— VALIDITY LIMITATION (EC)
— VALIDITY LIMITATION (NON-EC)
B.Particulars on the data of the transit declaration
TRANSIT OPERATION
Number: 1The data group shall be used.
LRN
Type/Length: an ..22
The local reference number (LRN) shall be used. It is nationally defined and
allocated by the user in agreement with the competent authorities to identify
each single declaration.
Declaration type (box 1)
Type/Length: an ..5
The attribute shall be used.
Number of loading lists (box 4)
Type/Length: n ..5The attribute shall be used when loading lists are present. In case of loading
lists the following rules are applied:
— the required attribute ‘Country of dispatch’ of the data group ‘TRANSIT
OPERATION’ is set to ‘-’,
— there is only one occurrence of the data group ‘GOODS ITEM’ and
where necessary the subdata groups ‘PREVIOUS ADMINISTRATIVE
REFERENCES’, and ‘PRODUCED DOCUMENTS/CERTIFICATES’
and ‘SPECIAL MENTIONS’. All the other subdata groups of ‘GOODS
ITEM’ cannot be used,
— the attribute ‘Textual description’ contains references to the attached
loading lists, ‘Textual description LNG’ contains the language code
(LNG) used for those references. The content of the references can be:
— for ‘Declaration type’ = ‘T1’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T2’: ‘See loading list(s)’,— for ‘Declaration type’ = ‘T2F’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T-’:
— ‘T1: See loading list(s) from … to …’,
— ‘T2: See loading list(s) from … to …’,
— ‘T2F: See loading list(s) from … to …’,
— the attribute ‘Item number’ is filled in with ‘-’,
— all the other attributes of the data group ‘GOODS ITEM’ cannot be used.1993R2454 — EN — 01.05.2004 — 007.001 — 464
▼M19
Total number of items (box 5)
Type/Length: n ..5
The attribute shall be used.
Total number of packages (box 6)
Type/Length: n ..7
The attribute shall be used, if the attribute ‘Number of loading lists’ is used.
In other cases the use is optional. The total number of packages is equal to
the sum of all ‘Number of packages’, all ‘Number of pieces’ and a value of
‘1’ for each declared ‘bulk’.
Country of dispatch (box 15a)
Type/Length: a2The attribute shall be used, if only one country of dispatch is declared. The
country codes presented in Annex 37c shall be used. In this case the attribute
‘Country of dispatch’ of the data group ‘GOODS ITEM’ cannot be used. If
more than one country of dispatch is declared, this attribute of the data
group ‘TRANSIT OPERATION’ cannot be used. In this case the attribute
‘Country of dispatch’ of the data group ‘GOODS ITEM’ shall be used.
Destination country (box 17a)
Type/Length: a2
The attribute shall be used, if only one country of destination is declared.
The country codes presented in Annex 37c shall be used. In this case the
attribute ‘Destination country’ of the data group ‘GOODS ITEM’ cannot be
used. If more than one country of destination is declared, this attribute of the
data group ‘TRANSIT OPERATION’ cannot be used. In this case the attri-
bute ‘Destination country’ of the data group ‘GOODS ITEM’ shall be used.
Identity at departure (box 18)
Type/Length: an ..27
The attribute shall be used according to Annex 37.
Identity at departure LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Nationality at departure (box 18)
Type/Length: a2The country code presented in Annex 37c shall be used according to Annex
37.
Container (box 19)
Type/Length: n1
The following codes shall be used
0: no
1: yes.
Nationality crossing border (box 21)
Type/Length: a2
The country code presented in Annex 37c shall be used according to Annex
37.
Identity crossing border (box 21)
Type/Length: an ..27
The use of the attribute is optional for the Member States according to
Annex 37.1993R2454 — EN — 01.05.2004 — 007.001 — 465
▼M19
Identity crossing border LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Type of transport crossing border (box 21)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to
Annex 37.
Transport mode at border (box 25)
Type/Length: n ..2
The use of the attribute is optional for the Member States according to
Annex 37.
Inland transport mode (box 26)
Type/Length: n ..2
The use of the attribute is optional for the Member States. It has to be used
according to the explanatory note concerning box 25 presented in Annex 38.
Loading place (box 27)
Type/Length: an ..17
The use of the attribute is optional for the Member States.
Agreed location code (box 30)
Type/Length: an ..17The attribute cannot be used, if the data group ‘CONTROL RESULT’ is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place in coded form where the goods
can be examined is necessary. The attributes ‘Agreed location of goods’/
‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs
subplace’ cannot be used at the same time.
Agreed location of goods (box 30)
Type/Length: an ..35
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place where the goods can be examined
is necessary. The attributes ‘Agreed location of goods’/‘Agreed location
code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be
used at the same time.
Agreed location of goods LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Authorised location of goods (box 30)
Type/Length: an ..17
The attribute is optional, if the data group ‘CONTROL RESULT’ is used. If
the attribute is used the precise indication of the place where the goods can
be examined is necessary. If the data group ‘CONTROL RESULT’ is not
used the attribute cannot be used. The attributes ‘Agreed location of
goods’/‘Agreed location code’, ‘Authorised location of goods’ and ‘Customs
subplace’ cannot be used at the same time.
Customs subplace (box 30)
Type/Length: an ..17
The attribute cannot be used, if the data group ‘CONTROL RESULT’ is
used. If this data group is not used the attribute is optional. If this attribute
is used the precise indication of the place where the goods can be examined1993R2454 — EN — 01.05.2004 — 007.001 — 466
▼M19
is necessary. The attributes ‘Agreed location of goods’/‘Agreed location
code’, ‘Authorised location of goods’ and ‘Customs subplace’ cannot be
used at the same time.
Total gross mass (box 35)
Type/Length: n ..11,3The attribute shall be used.
NCTS accompanying document language code
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of the transit accompanying document (NCTS accompanying docu-
ment).
Dialogue language indicator at departure
Type/Length: a2
The use of the language code presented in Annex 37c is optional. If this
attribute is not used the system will use the default language of the office
of departure.
Declaration date (box 50)
Type/Length: n8
The attribute shall be used.
Declaration place (box 50)
Type/Length: an ..35
The attribute shall be used.
Declaration place LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
TRADER consignor (box 2)
Number: 1This data group is used, when there is only one consignor declared. In this
case the data group ‘TRADER consignor’ of the data group ‘GOODS ITEM’
cannot be used.
Name (box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number (box 2)
Type/Length: an ..35
The attribute shall be used.
Country (box 2)
Type/Length: a2
The country code presented in Annex 37c shall be used.
Postcode (box 2)
Type/Length: an ..9
The attribute shall be used.
City (box 2)
Type/Length: an ..351993R2454 — EN — 01.05.2004 — 007.001 — 467
▼M19
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (box 2)
Type/Length: an ..17The use of the attribute to insert the trader identification number (TIN) is
optional for the Member States.
TRADER Consignee (box 8)
Number: 1The data group shall be used, when there is only one consignee declared and
the attribute ‘Destination country’ of the data group ‘TRANSIT OPERA-
TION’ contains a Member State or an EFTA country. In this case the data
group ‘TRADER consignee’ of the data group ‘GOODS ITEM’ cannot be
used.
Name (box 8)
Type/Length: an ..35
The attribute shall be used.
Street and number (box 8)
Type/Length: an ..35
The attribute shall be used.
Country (box 8)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (box 8)
Type/Length: an ..9
The attribute shall be used.
City (box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (box 8)
Type/Length: an ..17The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
GOODS ITEM
Number: 999
The data group shall be used. In case of loading lists the following rules are
applied:
— the required attribute ‘Country of dispatch’ of the data group ‘TRANSIT
OPERATION’ is set to ‘-’,
— there is only 1 occurrence of the data group ‘GOODS ITEM’, and where
necessary the subdata groups ‘PREVIOUS ADMINISTRATIVE REFER-1993R2454 — EN — 01.05.2004 — 007.001 — 468
▼M19
ENCES’, ‘PRODUCED DOCUMENTS/CERTIFICATES’ and
‘SPECIAL MENTIONS’. All the other subdata groups of ‘GOODS
ITEM’ cannot be used,
— the attribute ‘Textual description’ contains references to the attached
loading lists, ‘Textual description LNG’ contains the language code
(LNG) used for those references. The content of the references can be:
— for ‘Declaration type’ = ‘T1’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T2’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T2F’: ‘See loading list(s)’,
— for ‘Declaration type’ = ‘T-’:
— ‘T1: See loading list(s) from … to …’,
— ‘T2: See loading list(s) from … to …’,
— ‘T2F: See loading list(s) from … to …’,
— the attribute ‘Item number’ is filled-in with ‘-’,
— all the other attributes of the data group ‘GOODS ITEM’ cannot be used.
Declaration type (ex box 1)
Type/Length: an ..5
The attribute shall be used, if the code ‘T-’ was used for the attribute
‘Declaration type’ of the data group ‘TRANSIT OPERATION’. In other
cases this attribute cannot be used.
Country of dispatch (ex box 15a)
Type/Length: a2The attribute shall be used, if more than one country of dispatch is declared.
The country codes presented in Annex 37c shall be used. The attribute
‘Country of dispatch’ of the data group ‘TRANSIT OPERATION’ cannot
be used. If only one country of dispatch is declared the corresponding attri-
bute of the data group ‘TRANSIT OPERATION’ shall be used.
Destination country (ex box 17a)
Type/Length: a2The attribute shall be used, if more than one country of destination is
declared. The country codes presented in Annex 37c shall be used. The attri-
bute ‘Destination country’ of the data group ‘TRANSIT OPERATION’
cannot be used. If only one country of destination is declared the corre-
sponding attribute of the data group ‘TRANSIT OPERATION’ shall be
used.
Textual description (box 31)
Type/Length: an ..140
The attribute shall be used.
Textual description LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
Item number (box 32)
Type/Length: n ..5The attribute shall be used, even if a number ‘1’ was used for the attribute
‘Total number of items’ of the data group ‘TRANSIT OPERATION’. In this
case the number ‘1’ shall be used for this attribute. Each item number is
unique throughout the declaration.
Commodity code (box 33)
Type/Length: n ..8The attribute shall be used with at least four and up to eight digits according
to Annex 37.1993R2454 — EN — 01.05.2004 — 007.001 — 469
▼M19
Gross mass (box 35)
Type/Length: n ..11,3This attribute is optional when goods of different type covered by the same
declaration are packed together in such a way that it is impossible to deter-
mine the gross mass of each type of goods.
Net mass (box 38)
Type/Length: n ..11,3
The use of the attribute is optional according to Annex 37.
TRADER consignor (ex box 2)
Number: 1The data group ‘TRADER consignor’ cannot be used when there is only one
consignor declared. In this case the data group ‘TRADER consignor’ on
‘TRANSIT OPERATION’ level is used.
Name (ex box 2)
Type/Length: an ..35
The attribute shall be used.
Street and number (ex box 2)
Type/Length: an ..35The attribute shall be used.
Country (ex box 2)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (ex box 2)
Type/Length: an ..9
The attribute shall be used.
City (ex box 2)
Type/Length: an ..35The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (ex box 2)
Type/Length: an ..17The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
TRADER consignee (ex box 8)
Number: 1The data group shall be used when more than one consignee is declared and
the attribute ‘Destination country’ of the data group ‘GOODS ITEM’
contains a Member State or an EFTA country. When only one consignee is
declared, the data group ‘TRADER consignee’ of the data group ‘GOODS
ITEM’ cannot be used.
Name (ex box 8)
Type/Length: an ..35
The attribute shall be used.1993R2454 — EN — 01.05.2004 — 007.001 — 470
▼M19
Street and number (ex box 8)
Type/Length: an ..35
The attribute shall be used.
Country (ex box 8)
Type/Length: a2The country code presented in Annex 37c shall be used.
Postcode (ex box 8)
Type/Length: an ..9
The attribute shall be used.
City (ex box 8)
Type/Length: an ..35
The attribute shall be used.
NAD LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG).
TIN (ex box 8)
Type/Length: an ..17
The use of this attribute to insert the trader identification number (TIN) is
optional for the Member States.
CONTAINERS (box 31)
Number: 99
If the attribute ‘Container’ of the data group ‘TRANSIT OPERATION’
contains the code ‘1’ the data group shall be used.
Container numbers (box 31)
Type/Length: an ..11
The attribute shall be used.
SGI Codes (box 31)
Number: 9The data group shall be used to insert the identification of sensitive goods
(SGI) if the transit declaration concerns goods of Annex 44c.
Sensitive goods code (box 31)
Type/Length: n ..2
The code presented in Annex 37c shall be used if the commodity code is not
enough to uniquely identify goods of Annex 44c.
Sensitive quantity (box 31)
Type/Length: n ..11,3
The attribute shall be used when the transit declaration concerns goods of
Annex 44c.
PACKAGES (box 31)
Number: 99
The data group shall be used.
Marks and numbers of packages (box 31)
Type/Length: an ..421993R2454 — EN — 01.05.2004 — 007.001 — 471
▼M19
The attribute shall be used if the attribute ‘Kind of packages’ contains other
codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or
VO) or for ‘Unpacked’ (NE). It is optional if the attribute ‘Kind of
packages’ contains one of the previous mentioned codes.
Marks and numbers of packages LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Kind of packages (box 31)
Type/Length: a2
The package code presented in Annex 37c shall be used.
Number of packages (box 31)
Type/Length: n ..5The attribute shall be used if the attribute ‘Kind of packages’ contains other
codes presented in Annex 37c than those for bulk (VQ, VG, VL, VY, VR or
VO) or for ‘Unpacked’ (NE). It cannot be used if the attribute ‘Kind of
packages’ contains one of the previous mentioned codes.
Number of pieces (box 31)
Type/Length: n ..5The attribute shall be used if the attribute ‘Kind of packages’ contains a
code presented in Annex 37c for ‘Unpacked’ (NE). In other cases this attri-
bute cannot be used.
PREVIOUS ADMINISTRATIVE REFERENCES (box 40)
Number: 9
The data group shall be used according to Annex 37.
Previous document type (box 40)
Type/Length: an ..6If the data group shall be used at least one previous document type shall be
used.
Previous document reference (box 40)
Type/Length: an ..20The reference of the previous document shall be used.
Previous document reference LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) of the corresponding free text field.
Complement of information (box 40)
Type/Length: an ..26
The use of the attribute is optional for the Member States.
Complement of information LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
PRODUCED DOCUMENTS/CERTIFICATES (box 44)
Number: 99The data group shall be used according to Annex 37. If the data group is
used at least one of the following attributes shall be used.1993R2454 — EN — 01.05.2004 — 007.001 — 472
▼M19
Document type (box 44)
Type/Length: an ..3
The code presented in Annex 37c shall be used.
Document reference (box 44)
Type/Length: an ..20
Document reference LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
Complement of information (box 44)
Type/Length: an ..26
Complement of information LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
SPECIAL MENTIONS (box 44)
Number: 99
The data group shall be used according to Annex 37. If the data group is
used either the attribute ‘Additional information id’ or ‘Text’ shall be used.
Additional information id (box 44)
Type/Length: an ..3
The code presented in Annex 37c shall be used to insert the identification
(id) of the additional information.
Export from EC (box 44)
Type/Length: n1
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’
the attribute ‘Export from EC’ or ‘Export from country’ shall be used. Both
attributes cannot be used at the same time. In other cases the attribute cannot
be used. If this attribute is used the following codes are to be used:
0=n o
1 = yes.
Export from country (box 44)
Type/Length: a2
If the attribute ‘Additional information id’ contains the code ‘DG0’ or ‘DG1’
the attribute ‘Export from EC’ or ‘Export from country’ shall be used. Both
attributes cannot be used at the same time. In other cases the attribute cannot
be used. If this attribute is used the country code presented in Annex 37c
shall be used.
Text (box 44)
Type/Length: an ..70
Text LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of departure (box C)
Number: 1The data group shall be used.1993R2454 — EN — 01.05.2004 — 007.001 — 473
▼M19
Reference number (box C)
Type/Length: an8The code presented in Annex 37c shall be used.
TRADER principal (box 50)
Number: 1
The data group shall be used.
TIN (box 50)
Type/Length: an ..17The attribute shall be used to insert the trader identification number (TIN) if
the data group ‘Control result’ contains the code A3.
Name (box 50)
Type/Length: an ..35The attribute shall be used if the attribute ‘TIN’ is used and the other attri-
butes of this data group are not already known by the system.
Street and number (box 50)
Type/Length: an ..35The attribute shall be used if the attribute ‘TIN’ is used and the other attri-
butes of this data group are not already known by the system.
Country (box 50)
Type/Length: a2The country code presented in Annex 37c shall be used if the attribute ‘TIN’
is used and the other attributes of this data group are not already known by
the system.
Postcode (box 50)
Type/Length: an ..9The attribute shall be used if the attribute ‘TIN’ is used and the other attri-
butes of this data group are not already known by the system.
City (box 50)
Type/Length: an ..35The attribute shall be used if the attribute ‘TIN’ is used and the other attri-
butes of this data group are not already known by the system.
NAD LNG
Type/Length: a2The language code presented in Annex 37c shall be used to define the
language of name and address (NAD LNG) if the corresponding free text
fields are used.
REPRESENTATIVE (box 50)
Number: 1The data group shall be used if the principal makes use of an authorised
representative.
Name (box 50)
Type/Length: an ..35The attribute shall be used.
Representative capacity (box 50)
Type/Length: a ..35
The use of this attribute is optional.1993R2454 — EN — 01.05.2004 — 007.001 — 474
▼M19
Representative capacity LNG
Type/Length: a2
The language code presented in Annex 37c shall be used to define the
language (LNG) if the corresponding free text field is used.
CUSTOMS OFFICE of transit (box 51)
Number: 9
The data group shall be used according to Annex 37.
Reference number (box 51)
Type/Length: an8
The code presented in Annex 37c shall be used.
CUSTOMS OFFICE of destination (box 53)
Number: 1
The data group shall be used.
Reference number (box 53)
Type/Length: an8
The code presented in Annex 37c shall be used.
TRADER authorised consignee (box 53)
Number: 1
The data group can be used to indicate that the goods will be delivered to an
authorised consignee.
TIN authorised consignee (box 53)
Type/Length: an ..17
The attribute shall be used to insert the trader identification number (TIN).
CONTROL RESULT (box D)
Number: 1
The data group shall be used if an authorised consignor lodges the declara-
tion.
Control result code (box D)
Type/Length: an2
The code A3 shall be used.
Date limit (box D)
Type/Length: n8
The attribute shall be used.
SEALS INFORMATION (box D)
Number: 1
The data group shall be used if an authorised consignor lodges a declaration
for which his authorisation requires the use of seals or a principal is granted
the use of seals of a special type.
Seals number (box D)
Type/Length: n ..4The attribute shall be used.
SEALS ID (box D)
Number: 99The data group shall be used for the identification (id) of seals.1993R2454 — EN — 01.05.2004 — 007.001 — 475
▼M19
Seals identity (box D)
Type/Length: an ..20
The attribute shall be used.
Seals identity LNG
Type/Length: a2The language code (LNG) presented in Annex 37c shall be used.
GUARANTEE
Number: 9
The data group shall be used.
Guarantee type (box 52)
Type/Length: n1The code presented in Annex 38 shall be used.
GUARANTEE REFERENCE (box 52)
Number: 99
The data group shall be used if the attribute ‘Guarantee type’ contains the
code ‘0’, ‘1’,‘4’ or ‘9’.
GRN (box 52)
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.
The ‘Guarantee Reference’ number (GRN) is allocated by the office of guar-
antee 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 guar-
antee 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.1993R2454 — EN — 01.05.2004 — 007.001 — 476
▼M20
▼M19
▼M20
▼M20
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.
Other guarantee reference (box 52)
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.
Access code
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 guar-
antee, it is issued by the office of guarantee, the guarantor or the principal
and used to secure a specific guarantee.
VALIDITY LIMITATION (EC)
Number: 1
Not valid for EC (box 52)
Type/Length: n1The code 0 = no shall be used for Community transit.
VALIDITY LIMITATION (NON-EC)
Number: 99
Not valid for other contracting parties (box 52)
Type/Length: a2
The country code presented in Annex 37c shall be used to indicate the EFTA
country concerned.1993R2454 — EN — 01.05.2004 — 007.001 — 477
▼M19
▼M20
▼M19
▼M20
▼M19
▼M19
ANNEX 37c
ADDITIONAL CODES FOR THE COMPUTERISED TRANSIT SYSTEM
1.Country codes (CNT)
Field Content Field type Example
1 ISO alpha 2 country code. Alphabetic 2 IT
The ISO alpha 2 country code is used (see Annex 38).
2.Language code
ISO alpha 2 codification as specified in ISO — 639: 1988 shall apply.
3.Commodity code (COM)
Field Content Field type Examples
1 HS6 Numeric 6 (left aligned) 010290
The six digits of the Harmonised System have to be entered (HS6). The
commodity code may be expanded to eight digits for national use.
4.Sensitive goods code
Field Content Field type Examples
1 Additional identifier for sensitive goods Numeric ..2 2
The code is used in extension to HS6, as shown in Annex44c, where a sensi-
tive good cannot sufficiently be identified with HS6.
5.Package code
(UNECE Recommendation No 21/Rev.1 — August 1994)
Aerosol AEAmpoule, non protected AM
Ampoule, protected AP
Atomiser AT
Bag BG
Bale, compressed BL
Bale, non-compressed BNBalloon, non-protected BFBalloon, protected BP
Bar BR
Barrel BABars, in bundle/bunch/truss BZ1993R2454 — EN — 01.05.2004 — 007.001 — 478
▼M19
Basket BK
Beer crate CB
Bin BIBoard BDBoard, in bundle/bunch/truss BY
Bobbin BB
Bolt BTBottle, non-protected, cylindrical BOBottle, non-protected, bulbous BS
Bottle, protected cylindrical BQ
Bottle, protected bulbous BVBottle crate, bottle rack BCBox BXBucket BJ
Bulk, liquefied gas (at abnormal temperature/pressure) VQ
Bulk, gas (at 1031 mbar and 15 ºC) VGBulk, liquid VLBulk, solid, fine particles (‘powders’) VY
Bulk, solid, granular particles (‘grains’) VR
Bulk, solid, large particles (‘nodules’) VOBunch BHBundle BE
Butt BU
Cage CG
Can, rectangular CA
Can, cylindrical CX
Canister CICanvas CZCarboy, non-protected COCarboy, protected CP
Carton CT
Case CSCask CK1993R2454 — EN — 01.05.2004 — 007.001 — 479
▼M19
Chest CH
Churn CC
Coffer CFCoffin CJCoil CL
Collapsible tube TD
Cover CVCrate CRCreel CE
Cup CU
Cylinder CY
Demijohn, non-protected DJ
Demijohn, protected DP
Drum DR
Envelope EN
Filmpack FP
Firkin FIFlask FLFootlocker FO
Frame FR
Framed crate FDFruit crate FC
Gas bottle GB
Girder GIGirders, in bundle/bunch/truss GZ
Hamper HR
Hogshead HG
Ingot IN1993R2454 — EN — 01.05.2004 — 007.001 — 480
▼M19
Ingots, in bundle/bunch/truss IZ
Jar JR
Jerrycan, rectangular JCJerrycan, cylindrical JY
Jug JG
Jutebag JT
Keg KG
Log LG
Logs, in bundle/ bunch/truss LZ
Milk crate MC
Multiply bag MB
Multiwall sack MSMat MTMatch box MX
Nest NS
Net NT
Package PK
Packet PAPail PLParcel PC
Pipe PI
Pipes, in bundle/bunch/truss PZPitcher PHPlank PNPlanks, in bundle/bunch/truss PZ
Plate PG
Plates, in bundle/bunch/truss PYPot PT1993R2454 — EN — 01.05.2004 — 007.001 — 481
▼M19
Pouch PO
Rednet RT
Reel RLRing RG
Rod RD
Rods, in bundle/bunch/truss RZRoll RO
Sachet SH
Sack SASea-chest SEShallow crate SCSheet ST
Sheetmetal SM
Sheets, in bundle/bunch/truss SZShrinkwrapped SWSkeleton case SK
Slipsheet SL
Spindle SDSuitcase SU
Tank, rectangular TK
Tank, cylindrical TYTea-chest TCTin TN
Tray PU
Tray pack PUTrunk TRTruss TSTub TB
Tube TU
Tube, collapsible TDTubes, in bundle/bunch/truss TZ1993R2454 — EN — 01.05.2004 — 007.001 — 482
▼M19
Tun TO
Unpacked or unpackaged NE
Vacuum-packed VP
Vat VA
Vial VI
Wickerbottle WB
6.Produced documents/certificates code
(numeric codes extracted from the 1997b UN Directories for electronic data
interchange for administration, commerce and transport: List of code for data
element 1001, Document/message name, coded.)
Certificate of conformity 2
Certificate of quality 3
Movement certificate A.TR.1 18Container list 235Packing list 271
Proforma invoice 325
Commercial invoice 380House waybill 703Master bill of lading 704
Bill of lading 705
House bill of lading 714Road list-SMGS 722Road consignment note 730Air waybill 740
Master air waybill 741
Dispatch note (post parcels) 750Multimodal/combined transport document (generic) 760Cargo manifest 785
Bordereau 787
Dispatch note model T 820Dispatch note model T1 8211993R2454 — EN — 01.05.2004 — 007.001 — 483
▼M19
Dispatch note model T2 822
Control document T5 823
Dispatch note model T2L 825Goods declaration for exportation 830Phytosanitary certificate 851
Sanitary certificate 852
Veterinary certificate 853Certificate of origin 861Declaration of origin 862
Preference certificate of origin 864
Certificate of origin form GSP 865Import licence 911Cargo declaration (arrival) 933Embargo permit 941
TIF form 951
TIR carnet 952EUR 1 certificate of origin 954ATA carnet 955
Other zzz
7.Additional information/Special indication code
The codes applicable are as follows:
DG0 = Export from one EFTA country subject to restriction or export from
EC subject to restriction.
DG1 = Export from one EFTA country subject to duties or export from EC
subject to duties.
DG2 = Export.
Additional special indication codes can also be defined at national domain
level.
8.Customs office reference number (COR)
Field Content Field type Example
1 Identifier of the country to which the
customs office belongs (see CNT)Alphabetic 2 IT
2 National number of the customs office Alphanumeric 6 0830AB
Field 1 as explained above.
Field 2 has to be freely filled with a 6-character alphanumeric code. The 6
characters allow national administrations, where necessary, to define a hier-
archy of customs offices.1993R2454 — EN — 01.05.2004 — 007.001 — 484
▼B
ANNEX 38
CODES TO BE USED IN THE FORMS (1)►M8 (2)◄
Box 1: Declaration
First subdivision
The symbols applicable are as follows:
EX: — declaration for export from the customs territory of the Community
(except trade with EFTA),
— declaration for dispatch of non-Community goods in the context of
trade between two Member States.
IM: — declaration placing goods imported into the customs territory of the
Community under any customs procedure (except trade with
EFTA),
— declaration placing non-Community goods under a customs proce-
dure at destination, in the context of trade between two Member
States (except trade with EFTA).
EU: — declaration for export to an EFTA country,
— declaration of import from EFTA country.
COM: — declaration in respect of Community goods suject (SIC! subject) to
specific measures during the transitional period following the acces-
sion of new Member States,
— declaration placing prefinanced goods in a customs warehouse or
free zone,
— declaration entering Community goods for warehousing.
— declaration in respect of Community goods in the context of trade
between parts of the customs territory of the Community to which
the provisions of Directive 77/388/EEC are applicable and parts of
that territory to which those provisions do not apply, or in the
context of trade between parts of that territory where those provi-
sions do not apply.
Second subdivision
The codes applicable are given below:0: Entry for free circulation.
This code is not to be used for goods reimported after temporary export (see
code 6).
1: Permanent export.
This code is not to be used for re-export following temporary import (see
code 3).
2: Temporary export.
3: Re-export.
This code is not to be used for temporary export (see code 2). It can apply
only to goods previously imported temporarily or to goods previously
imported to be placed under a warehousing procedure.
4: Entry for home use.
This code is not to be used for reimportation (see code 6).
5: Temporary importation.
6: Reimportation.
This code applies only to goods previously exported temporarily.
7: Entry for warehousing, including placing of goods in other premises under
customs control.
9: Processing under customs control and other procedures.1993R2454 — EN — 01.05.2004 — 007.001 — 485
(1) The use, in this Annex, of the words export, re-export, importation and reimportation
equally cover dispatch, redispatch, introduction and reintroduction.
(2) The term ‘EFTA’ in this Annex refers not only to the EFTA countries but to the other
non-Community contracting parties to the Conventions on a common transit procedure
and on the simplification of formalities in trade in goods.▼M1
▼B
▼B
Third subdivision
This subdivision does not need to be completed unless the form is used for
Community transit purposes or as a document furnishing proof of the Commu-
nity status of goods.
In that case, the following symbols shall be used:
T1: for goods required to move under the external Community transit
procedure;
T2: for goods required to move under the internal Community transit proce-
dure in accordance with Article 163 or 165 of the Code, unless Article
340c(2) applies;
T2F: for goods required to move under the internal Community transit proce-
dure, in accordance with Article 340c(1);
T: for the mixed consignments covered by Article 351,
when the space following the ‘T’ must be scored through;
T2L: when the form is used to furnish proof of the Community status of
goods;
T2LF: when the form is used to furnish proof of the Community status of
goods consigned to, or from, a part of Community customs territory
where the provisions of Directive 77/388/EEC do not apply.
Box 10: Country of first destination
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular
those contained in Article 9 (1).
Box 11: Trading country
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular
those contained in Article 9 (1).
Box 15a: Country of dispatch/export code
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular
those contained in Article 9 (1).
Box 15b: Region of dispatch/export code
Codes to be adopted by the Member States.
Box 17a: Country of destination code
The provisions of Council Regulation (EC) No 1172/95 (1), apply, in particular
those contained in Article 9 (1).
Box 17b: Region of destination code
Codes to be adopted by the Member States.
Box 18: Nationality of means of transport on departure/arrival
The codes given for box 15a are applicable.
Box 19: Container
The codes applicable are:
0: Goods not transported in containers.
1: Goods transported in containers.1993R2454 — EN — 01.05.2004 — 007.001 — 486
(1) OJ No L 118, 25. 5. 1995, p. 10.▼M19
▼B
▼M8
▼B
▼M8
▼B
▼M8
▼B
▼M8
▼B
▼B
Box 20: Delivery terms
The codes and statements to be entered as appropriate in the first two subdivi-
sions of this box are as follows:
First subdivi-
sionMeaning Second subdivision
Incoterm code Incoterms — ICC/ECE Place to be specified
EXW Ex works locality of works
FCA Free carrier … named pointFAS Free alongside ship named port of shipment
FOB Free on board named port of shipment
CFR Cost and freight (C & F) named port of destination
CIF Cost, insurance and freight named port of destination
CPT Carriage paid to named point of destination
CIP ►
C2 Carriage and insurance paid
to◄named point of destination
DAF Delivered at frontier named place of delivery at frontier
DES Delivered ex-ship named port of destination
DEQ Delivered ex-quay duty paid … named port
DDU Delivered duty unpaid named place in country of importation
DDP Delivered duty paid named place of delivery in country of impor-
tation
XXX Delivery terms other than those
listed abovenarrative description of delivery terms given
in the contract
The Member States may require the following particulars in the third subdivi-
sion:
1: Place situated in the territory of the Member State concerned.
2: Place situated in the territory of another Member State.3: Other (place situated outside the Community).
Box 21: Nationality of the active means of transport crossing the frontier
The codes given for box 15a are applicable.
Box 22: Invoice currency
‘The invoice currency is to be indicated by means of the ISO alpha-3 currency
code (ISO 4217).
However, Member States may continue to use the three-digit geonomenclature
codes adopted by virtue of Article 9 of Council Regulation (EC) No 1172/95 (
1).
Box 24: Nature of the transaction
The list of codes applicable is given below.
The Member States which require this item of information must use the single
digit codes listed in column A (excluding, where appropriate, code 9), this digit
being entered in the left-hand side of the box. They may also provide for a
second digit from the list in column B to be entered in the right-hand side of
the box.1993R2454 — EN — 01.05.2004 — 007.001 — 487
(1) OJ L 118, 25. 5. 1995, p. 10.▼M14
▼B
▼M7
Column A Column B
1. Transactions involving actual or intended
transfer of ownership against payment or
other consideration (other than the transac-
tions listed under 2, 7 and 8) (1)(2)(3)1. Final purchase/sale (2)
2. Goods dispatched for viewing, trial samples,
goods dispatched with right of return and
transactions involving commission
3. Transactions involving payment in kind4. Sale to foreign travellers for their personal use
5. Financial leasing (
3)
2. Return of goods already recorded under code
1(4); replacement of goods free of charge (4)1. Return of goods
2. Replacement for returned goods
3. Replacement (e.g. under terms of guarantee)
for goods not returned
3. Transactions (not temporary in nature) invol-
ving transfer of ownership but without consid-
eration (financial or otherwise)1. Deliveries of goods under programmes wholly
or partly financed by the European Commu-
nity
2. Other government-aid deliveries
3. Other aid deliveries (individuals and non-
governmental organizations)
4. Other transactions
4. Transactions with a view to processing under
contract (5)or repair (6) (other than the transac-
tions recorded under 7)1. Processing
2. Repair and maintenance against payment3. Repair and maintenance free of charge
5. Transactions after processing under
contract (
5) or repair (6) (other than the trans-
actions recorded under 7)1. Processing
2. Repair and maintenance against payment3. Repair and maintenance free of charge
6. Transactions not involving transfer of owner-
ship, e.g. hire, loan, operational leasing (
7)
and other temporary uses (8), with the excep-
tion of processing under contract or repair
(delivery and return)1. Hire, loan, operational leasing
2. Other temporary uses
7. Transactions in connection with joint defence
programmes or other intergovernmental
production programmes (e.g. Airbus)
8. Delivery of building material and equipment
in connection with construction or civil engi-
neering activities constituting part of a
general contract (9)
9. Other transactions1993R2454 — EN — 01.05.2004 — 007.001 — 488
▼M7
(1) This item covers most exports and imports, i.e. transactions in respect of which:
— ownership is transferred from resident to non-resident or vice versa,
— payment or other compensation (payment in kind) is or will be made.
It should be noted that this also applies to goods sent between entities of a same enterprise or of a same group of
enterprises and to goods sent from/to central distribution depots, unless no payment or other compensation ismade in respect of these transactions (in which case such transactions shall be listed under heading 3).
(
2) Including spare parts and other replacement deliveries made against payment.
(3) Including financial leasing: the lease instalments are calculated in such a way as to cover all or virtually all the
value of the goods. The benefits and risks of ownership are transferred to the lessee. At the end of the contract,
the lessee becomes the legal owner.
(4) Return and replacement dispatches of goods originally recorded under headings 3 to 9 of column A should be
recorded under the corresponding headings.
(5) Processing operations (whether or not under customs supervision) should be recorded under headings 4 and 5 of
column A. Own-account processing operations are not covered by these headings and should be recorded under
heading 1 of column A.
(6) Repair entails the restoration of goods to their original function; this may involve some structural alterations or
improvements.
(7) Operational leasing: all lease contracts other than financial leasing (see note (3)).
(8) This item covers goods exported/imported with the intention of subsequent re-import/re-export without any
change of ownership taking place.
(9) The transactions recorded under heading 8 of column A involve goods which are not separately invoiced but for
which a single invoice is made covering the total collective value. Where this is not the case, the transactionsshould be recorded under heading 1.
Box 25: Mode of transport at the frontier
The list of codes applicable is given below:
A: Single-digit code (obligatory)
B: Two-digit code (second digit optional)
A B Description
1 10 Sea transport
12 Railway wagon on sea-going vessel
16 Powered road vehicle on sea-going vessel
17 Trailer or semi-trailer on sea-going vessel
18 Inland waterway vessel on sea-going vessel
2 20 Rail transport
23 Road vehicle on railwagon
3 30 Road transport
4 40 Air transport
5 50 Postal consignment
7 70 Fixed transport installations
8 80 Inland waterway transport
9 90 Own propulsion
Box 26: Inland mode of transport
The codes given for box 25 are applicable.
Box 27: Place of loading/unloading
Codes to be adopted by the Member States.
Box 28: Financial and banking data
Codes to be adopted by the Member States.
Box 29: Office of exit/entry
Pending harmonization at Community level, the codes are to be adopted by the
Member States. The use of codes rather than words is optional for the Member
States.1993R2454 — EN — 01.05.2004 — 007.001 — 489
▼B
▼B
Box 33: Commodity code
First subdivision (8 figures)
To be completed using the headings of the Combined Nomenclature.
Where the form is used for the Community transit procedure purposes, the
commodity code made up of at least the six digits of the Harmonised
Commodity Description and Coding System shall be entered in this subdivision.
However, where Community legislation so requires, the Combined Nomencla-
ture heading shall be used.
Second subdivision (two characters)
To be completed in accordance with the Taric code (two characters for the
application of specific Community measures in respect of formalities to be
completed at destination).
Third subdivision (four characters)To be completed in accordance with the Taric code (first additional code).
Fourth subdivision (four characters)
To be completed in accordance with the Taric code (second additional code).Fifth subdivision (four characters)Codes to be adopted by the Member States concerned.
Box 34a: Country of origin code
The codes given for box 15a are applicable.
Box 34b: Region of origin/production code
Codes to be adopted by the Member States.
Box 36: Preference
The relevant codes are given below:
1. First digit of code
Code Tariff arrangement
0 None of the following
1 Normal tariff arrangement (no preference certificate)
2 Generalized System of Preferences (GSP)
3 Other tariff preferences (EUR 1, ATR (
a) or equivalent document)
(a) Where this is used to establish the originating status.
2. Next two digits
Code Tariff arrangement
00 None of the following
10 Tariff suspension
15 Tariff suspension with specified end-use18 Tariff suspension with certificate confirming the special nature of
the product
19 Temporary suspension on goods imported with airworthiness certi-
ficate (
2)
20 Tariff quota (1)1993R2454 — EN — 01.05.2004 — 007.001 — 490
▼M19
▼M5
▼B
▼M3
▼M13
▼M3
▼M13
▼M3
▼M22
▼M3
▼M3
Code Tariff arrangement
23 Tariff quota with specified end-use (1)
25 Tariff quota with certificate confirming the special nature of the
product (1)
28 Tariff quota following outward processing (1)
40 Special end-use resulting from the Common Customs Tariff
50 Certificate confirming the special nature of the product.
99 Non-imposition of customs duties under Community legislation or
the provisions of customs union agreements concluded by the
Community.
(1) Where the requested tariff quota is exhausted, Member States may allow the request to
be valid for any other existing preference.
►M22 (2) Council Regulation (EC) No 1147/2002 of 25 June 2002 temporarily
suspending the autonomous Common Customs Tariff duties on certain goods importedwith airworthiness certificates (OJ L 170, 29.6.2002, p. 8). ◄
Box 37: Procedure on import/export
A. First subdivision:
The codes to be entered in this subdivision are based on those given in the
second subdivision of box 1.
These are four-digit codes, composed of a two-digit code representing the
procedure requested, followed by a second two-digit code representing the
previous procedure. The list of two-digit codes is given below.
‘Previous procedure’ means the procedure under which the goods were
placed before being placed under the procedure requested.
It should be noted that where the previous procedure is a warehousing proce-
dure or temporary importation, or where the goods have come from a free
zone, the relevant code should be used only where the goods have not been
placed under a customs procedure with economic impact (inward processing,
outward processing or processing under customs control).
For example:
re-export of goods imported under the customs inward processing procedure
(suspension system) and subsequently placed under the customs warehousing
procedure = 3151 (not 3171).
(First operation = 5100; second operation = 7151: re-export = 3151).
Similarly, where goods previously temporarily exported are reimported,
entry under one of the abovementioned suspensive procedures is to be
regarded as simple importation under that procedure. Indication of the ‘reim-
portation’ aspect is to be given only when the goods are released for free
circulation.
For example:
entry for home use with simultaneous entry for free circulation of goods
exported under the customs outward processing procedure and placed under
a customs warehousing procedure on reimportation = 6121 (not 6171).
(First operation: temporary export for outward processing = 2100; second
operation: storage in customs warehouse = 7121; third operation: entry for
home use + entry for free circulation = 6121).
List of procedures for coding purposes
(Two of these basic elements must be combined to produce a four-digit
code)
NB: The code 00 is used to indicate that no previous procedure applied (i.e.
as the third and fourth digits only).
(a) These codes cannot be used as for the first two digits of the procedure
code, but for only to indicate the previous procedure, e. g. 4054 = entry
for free circulation and home use of goods previously placed under IPR
— suspension system in another Member State.1993R2454 — EN — 01.05.2004 — 007.001 — 491
▼M13
▼M3
▼B
▼B
01: Free circulation of goods simultaneously redispatched in the context
of trade between parts of the customs territory of the Community in
with the provisions of Council Directive 77/388/EEC (1) are applic-
able and parts of that territory in which these provisions do not
apply, or in the context of trade between the parts of that territory
where these provisions do not apply.
Free circulation of goods simultaneously redispatched in the context
of trade between the Community and the Principality of Andorra (2)
and between the Community and the Republic of San Marino (2).
02: Free circulation which a view to appliying (SIC! applying) the
inward processing procedure (drawback system) (3).
05: Free circulation with simultaneous entry under an inward proces-
sing procedure other than those referred to under codes 02 and 51.
07: Free circulation with simultaneous entry under a warehousing
procedure (including placing in other premises under fiscal control).
08 (a): Goods released for free circulation under the inward processing
procedure (drawback system) in another Member State. (4)◄:Article
114(1) (b) (see also paragraph 2 (b)) .
10: Permanent export/dispatch.
21: Temporary export under the customs outward processing proce-
dure (4) other than that referred to under Code 25.
22: Temporary export under an outward processing procedure other
than those referred to unter (SIC! under) Code 21 or Code 25.
23: Temporary export for return in the unaltered state.
24 (a): Goods previously placed under the customs outward processing
procedure in another Member State.
25: Temporary export in all cases where the economic outward proces-
sing arrangements for textiles established by Regulation (EEC)
No 636/82 is applicable.
31: Re-exportation.
40: Home use with simultaneous entry for free circulation of goods
which are not subject to exempt supply.
41: Home use with simultaneous entry for free circulation in the
context of the inward processing procedure (drawback system).
42: Home use with simultaneous entry for free circulation of goods
subject to an exempt supply.
43: Home use with simultaneous entry for free circulation in the
context of the implementation of specific measures in connection
with the payment of an amount during the transitional period
following the accession of new Member States.
44 (a): Goods released for home use and free circulation under the inward
processing procedure (drawback system) in another Member
State (4)◄:Article 114(1) (b) (see also paragraph 2 (b)) .
45: Partial entry for home use with simultaneous entry for free circula-
tion and for a warehousing procedure (including placing in other
premises under fiscal control).
46: Free circulation under inward processing procedure (drawback
system) in a customs warehouse (4).
47: Free circulation under inward processing procedure (drawback
system) in a free zone or free warehouse.
49: Entry for home use of Community goods in the context of trade
between parts of the customs territory of the Community in which
the provisions of Directive 77/388/EEC are applicable and parts of
that territory in which those provisions do not apply, or in the
context of trade between the parts of that territory where these
provisions do not apply.1993R2454 — EN — 01.05.2004 — 007.001 — 492
(1) OJ No L 145,13. 6. 1977, p. 1.
(2) Council Decision 90/680/EEC (OJ No L 374, 31. 12. 1990, p. 13).
(3) Council Regulation (EEC) No 2913/92 of 19 October 1992
►C1 ◄:Article 114(1) (b) (see also paragraph 2 (b))
(4) Council Regulation (EEC) No 2913/92 of 19 October 1992
►C1 ◄:Article 114(1) (b) (see also paragraph 2 (b))▼M2
▼B
▼M2
▼B
▼B
Entry for home use of goods in trade between the Community and
the Principality of Andorra and between the Community and the
Republic of San Marino.
51: Inward processing procedure (suspension system) (1)
52: Inward processing procedure other than those referred to under
codes 02 and 51.
53: Import under temporary import procedure.
54 (a): Goods placed or obtained under the inward processing procedure
(suspension system) (2) carried out in another Member State (and
not released for free circulation there).
55: Inward processing procedure (suspension system) (1) in a customs
warehouse.
56: Inward processing procedure (suspension system) in a free zone or
free warehouse.
57: Transfer of goods or products under the inward processing arrange-
ments using the suspension system (3).
61: Reimportation with simultaneous release for free circulation and
home use of goods which are not subject to an exempt supply.
62: Reintroduction with entry for home use in the context of trade
between parts of the customs territory of the Community in which
the provisions of Directive 77/388/EEC are applicable and parts of
that territory in which those provisions do not apply, or in the
context of trade between the parts of that territory where those
provisions do not apply.
Reintroducing with entry for home use in trade between the
Community and the Principality of Andorra and between the
Community and the Republic of San Marino.
63: Reimportation with simultaneous release for free circulation and
home use of goods subject to an exempt supply.
65: Reimportation with simultaneous release for free circulation and
entry for an inward processing procedure other than those referred
to under codes 02 and 51.
67: Reimportation with simultaneous release for free circulation and
entry for a warehousing procedure (including placing in other
premises under fiscal control).
71: Customs warehousing procedure including placing in other premises
under customs control.
72: Warehousing of national goods (including placing in other premises
under fiscal control).
73: Warehousing of Community goods (including placing in other
premises under fiscal control).
76: Placing in an export warehouse or free zone with advance payment
of export refunds for products or goods intended for export without
further processing (4).
77: Warehousing with intention to export with advance payment of
export refunds for processed products and goods obtained from
basic products (5).
78: Free zone except in the case provided for under code 76.91: Entry for processing under customs control.
92: Goods placed or obtained under processing under customs control
in another Member State (and not released for free circulation
there).
93: Destruction (under customs control).94: Permanent use under customs control (end-use).95: Supplies for ships' and aircraft stores.
96: Supplies by duty- and tax-free shops at ports and airports.1993R2454 — EN — 01.05.2004 — 007.001 — 493
(1) Regulation (EEC) No 2913/92 Article 114 (1) (a) (see also paragraph 2 (a).
(2) Council Regulation (EEC) No 2913/92 of 19 October 1992
►C1 ◄:Article 114(1) (b) (see also paragraph 2 (b))
(3) Commission Regulation (EEC) No 3710/92 (OJ No L 378, 23. 12. 1992, p. 9).
(4) Council Regulation (EEC) No 565/80 of 4 March 1980 on the advance payment of
export refunds in respect of agricultural products; — Article 5 (2) (OJ No L 62, 7. 3.1980, p. 5).
(
5) Regulation (EEC) No 565/80 — Article 4 (2).
▼B
B. Second subdivision
Pending harmonization at Community level, the codes (up to three charac-
ters) are to be adopted by the Member States.
Box 47: Calculation of taxes
First column: Type of tax
Pending harmonization at Community level, the codes are to be adopted by the
Member States.
Last column: Method of payment
The codes applicable, at the discretion of the Member States concerned, are
given below:
A: Immediate payment by cash or equivalent.
B: Payment in cash.
C: Payment by crossed cheque (bank transfer).
D: Other (e. g. direct debit to agent's cash account).E: Deferred or postponed payment.F: Deferred payment — customs system or equivalent national system.
G: Postponed payment — VAT system (Article 23 Sixth VAT Directive).
H: Goods imported on behalf of VAT registered consignee (deferment on
consignee's account).
J: Payment through post office administration (postal consignments) or other
public sector or government department.
K: Excise credit or rebate.
L: Security or guaranteed payment.M: Security including cash deposit.N: Individual cash deposit.
P: From agent's cash account.
Q: From deferment account.R: Guarantee.
S: Individual guarantee account.
T: From agent's guarantee account.U: From agent's guarantee — standing authority.V: From trader's guarantee — individual authority.
O: Guarantee lodged with Intervention Agency.
W: Agent's general bond.X: Trader's general bond.Y: Ordinary bond.
Z: Undertaking.
Box 49: Warehouse identification
Enter the letter identifying the type of warehouse in accordance with the
descriptions contained in Article 504 followed by the identification number allo-
cated by the Member State when the authorization is issued.
Box 51: Intended transit offices (and countries)
Country codes
This country code is the ISO alpha 2 code (ISO 3166).The applicable codes are:
Belgium BE
Denmark DKGermany DE
Greece GR
Spain ESFrance FR1993R2454 — EN — 01.05.2004 — 007.001 — 494
▼M19
▼M19
Ireland IE
Italy IT
Luxembourg LU
Netherlands NLAustria AT
Portugal PT
Finland FISweden SE
United Kingdom GB
Hungary HUIceland IS
Norway NO
Poland PLSlovakia SK
Switzerland CH
Czech Republic CZ
EE
CYLV
LT
MTSL
Box 52: Guarantee
Guarantee codesThe applicable codes are:
Situation Code Other entries
For guarantee waiver (Article 380(3)) 0 — guarantee waiver certificate number
For comprehensive guarantee 1 — comprehensive guarantee certificate
number
— office of guarantee
For individual guarantee by a guarantor 2 ►M20 — reference for the guarantee
undertaking ◄
►M20 — office of guarantee ◄
For individual guarantee in cash 3
For individual guarantee in the form of
vouchers4 — individual guarantee voucher number
For guarantee not required
(Article 95 of Regulation (EEC) No
2913/92)6
For guarantee not required for certain
public bodies8
For individual guarantee of the type
under point 3 of Annex 47a9 — reference to the guarantee undertaking
— office of guarantee1993R2454 — EN — 01.05.2004 — 007.001 — 495
▼A2
▼M19
▼B
Box 53: Office of destination (and country)
The codes given for box 51 are applicable.1993R2454 — EN — 01.05.2004 — 007.001 — 496
▼M6
ANNEX 38a
1993R2454 — EN — 01.05.2004 — 007.001 — 497
▼M11
ANNEX 38b
1. For the purposes of the application of Article 290a, the customs authorities of
the customs office at which the declaration for free circulation of fresh
bananas is lodged shall determine the net mass, based on a sample of units
of packaging for each type of packaging and for each place of origin.
2. The units of packaging weighed should constitute a representative sample of
the declaration. It shall involve at least the quantities indicated below:
Number of units of packaging declared (by type
of packing and by origin)Number of units of packaging to
be examined
— up to 400 5
— from 401 to 700 7
— from 701 to 1 000 10
— from 1 001 to 2 000 13
— more than 2 000 15
Where a whole cargo load is covered by a single declaration, the customs
office may, unless fraud is suspected, base the calculation of the net mass
on a minimum sample of 15 units of packaging (of the same type of packa-
ging and from the same place of origin).
The net mass shall be determined as follows:
— opening at least one unit of packaging, then calculating the mass of the
packaging,
— the mass of the packaging shall be accepted for all packaging of the same
type and shall be deducted from the mass of all the units of packaging
weighed,
— the average mass per unit of packaging of bananas thus established, based
on the mass of the sample checked, shall be accepted as the basis for
determining the net mass of the bananas covered by the declaration.1993R2454 — EN — 01.05.2004 — 007.001 — 498
▼M18
▼B
ANNEX 42
1993R2454 — EN — 01.05.2004 — 007.001 — 499
▼M13
ANNEX 42 A
1993R2454 — EN — 01.05.2004 — 007.001 — 500
▼M13
ANNEX 42 B
1993R2454 — EN — 01.05.2004 — 007.001 — 501
▼C2
ANNEX 43
1993R2454 — EN — 01.05.2004 — 007.001 — 502
▼C2
1993R2454 — EN — 01.05.2004 — 007.001 — 503
▼C2
1993R2454 — EN — 01.05.2004 — 007.001 — 504
▼M7
ANNEX 44
NOTES
(to be added to the booklet containing the T2M forms)
I. General considerations
1. The purpose of a T2M form is to prove the Community status, upon entry
into Community customs territory, of a catch made by a Community fishing
vessel outside the territorial waters of a country or territory not forming part
of Community customs territory and/or of goods obtained from such catches
by processing carried out on board the Community fishing vessel which
made the catch, another Community fishing vessel, or a Community factory
ship.
2. The Community fishing vessel is a vessel which is registered and listed in a
part of a Member State's territory forming part of Community customs terri-
tory, flies the flag of a Member State, makes the catch and may process it
on board. The Community factory ship is a vessel, similarly registered or
listed, which processes only transhipped catches.
3. This booklet contains 10 forms, each consisting of an original and a copy.
The copies must not be separated from the booklet.
4. The booklet must be produced whenever the customs authorities so require.5. It must be returned to the customs authorities by which it was issued when
the vessel for which it was issued ceases to fulfil the conditions laid down,
when all the forms contained in the booklet have been used or when the
period of validity of the booklet expires.
II. Authentication of T2M forms
6. The forms must be completed in typescript or legibly by hand; if the latter,
in ink and in printed characters. No erasures or alterations may be made.
Amendments must be made by striking out the incorrect particulars and
adding those required where appropriate. Any such amendments must be
initialled by the person who signed the declaration containing them.
7. Boxes 1 to 3 of the form must be completed by the person indicated, in the
language in which the form is printed. Boxes 4 to 12 of the form must be
completed in one of the official Community languages.
8. The validity of the T2M forms contained in a booklet is guaranteed by the
persence (SIC! presence), in box A of both originals and copies, of an
endorsement by the authority responsible for registering the Community
fishing vessel for which the booklet was issued. The booklet is valid for
two years from the date shown on page 2 of its cover.
III. Use of T2M forms
9. The master of the Community fishing vessel must complete boxes 4, 5 and/
or boxes 6, 7, 8 and complete and sign the declaration in box 9, of the
original and the copy of a T2M form whenever:
— a catch and/or the goods resulting from on-board processing of a catch
are landed either in a port in Community customs territory, or in another
part from which they will leave for that territory,
— the catch and/or goods are transhipped onto another Community fishing
vessel, a Community factory ship — where the catch undergoes on-
board processing — or any other vessel which transports the catch and/
or goods without processing them, either directly to a port within
Community customs territory or to a port not in Community customs
territory from where they will leave for that territory. In this case the
master of the Community fishing vessel and the master of the vessel
onto which the catch and/or goods are transhipped must complete and
sign box 10 of the original and the copy.
10. Where appropriate, the master of the vessel onto which a Community
fishing vessel's catch has been transhipped to undergo on-board processing
must complete boxes 6, 7 and 8, and complete and sign the declaration in
box 11 of the original whenever:
— goods resulting from on-board processing are landed either in a port in
Community customs territory, or in a port not in Community customs
territory from which they will leave for that territory,1993R2454 — EN — 01.05.2004 — 007.001 — 505
▼M7
— the goods are transhipped onto any other vessel which transports them
without processing, either directly to a port in Community customs terri-
tory or to a port not in Community customs territory from where they
will leave for that territory. In this case, the master of the processing
vessel and the master of the vessel onto which the goods are transhipped
must complete and sign box 12 of the original.
11. Where catch or goods have gone to a country or territory not forming part
of Community customs territory before being shipped to Community
customs territory, box 13 of the form must be completed and signed by
the customs authorities of the country or territory. If a part of the catch or
goods does not go to Community customs territory, the name, kind, gross
mass and treatment or use assigned to the consignments concerned must
be entered in the ‘Remarks’ box of the form.
12. Whenever catch and/or goods are transhipped for carriage to Community
customs territory, they must be accompanied by the original of a T2M form.
IV. Use of ‘Extracts’ of T2M forms
Where catch and/or goods have been transported to a country or territory
not forming part of Community customs territory for later reconsignment
to that territory in split consignments:
13. A number of original T2M forms equal to the number of split consignments
must be taken from the booklet issued to the fishing vessel which made the
catch and/or processed it into goods, and clearly marked with the word
‘Extract’ and particulars of the T2M form for the initial consignment. This
information must also be entered in the copies of the ‘Extracts’ which must
remain in the booklet.
14. For each split consignment:
— boxes 4, 5 and/or 6, 7, 8 of the T2M ‘Extract’ form must be completed,
stating the quantities of catch and/or goods consigned,
— box 13 of the original of the ‘Extract’ form must be completed,
endorsed and signed by the customs authorities of the country or terri-
tory concerned,
— the number and kind of packages, the gross mass, the treatment or use
assigned to the consignment and the number and date of the ‘Extract’
form must be entered in the ‘Remarks’ box of the initial T2M form,
— the ‘Extract’ form must accompany the consignment of catch and/or
goods.
15. When all the catch and/or goods covered by the initial T2M form have been
shipped to Community customs territory, box 13 of the form must be
completed, endorsed and signed by the customs authorities of the country
or territory concerned. This form must be sent to the office which issued
the T2M booklet. If a part of the catch or goods does not go to Community
customs territory, the name, kind and gross mass of the consignments
concerned, and the treatment or use assigned, must be entered in the
‘Remarks’ box on the form.
V. Discharge of T2M forms
16. All original T2M forms (initial or ‘Extract’) must be presented to the
customs office where the catch or goods to which it refers have been
brought into Community customs territory. However, where such catch or
goods are brought into Community customs territory under a transit proce-
dure and the corresponding operation began outside that territory, the T2M
forms must be presented to the customs office of destination for that proce-
dure.1993R2454 — EN — 01.05.2004 — 007.001 — 506
▼M19
ANNEX 44a
EXPLANATORY NOTE ON THE LOADING LIST
TITLE I
General
1. Definition
The loading list means a document having the characteristics described in
this Annex.
2. Loading list form
2.1. Only the front of the form may be used as a loading list.2.2. The features of a loading list are:
(a) the heading ‘Loading list’;
(b) a 70 × 55 millimetre box divided into an upper part of 70 by 15 milli-
metres and a lower part of 70 by 40 millimetres;
(c) columns with the following headings in the following order:
— serial number,
— marks, numbers, number and kind of packages, goods description,
— country of dispatch/export,
— gross mass in kilograms,— reserved for the administration.
Users may adjust the width of the columns to their needs. However, the
column headed ‘reserved for the administration’ must always be at
least 30 millimetres wide. Users may also decide for themselves how
to use the spaces other than those referred to in points (a), (b) and (c).
2.3. A horizontal line must be drawn immediately under the last entry and any
spaces not used must be scored through to prevent later additions.
TITLE II
Particulars to be entered in the different headings
1. Box
1.1. Upper part
Where a loading list accompanies a transit declaration, the principal must
enter ‘T1’, ‘T2’ or ‘T2F’ in the upper part of the box.
Where a loading list accompanies a T2L document, the person concerned
must enter ‘T2L’ or ‘T2LF’ in the upper part of the box.
1.2. Upper part
The particulars listed in paragraph 4 of Title III below must be entered in
this part of the box.
2. Columns
2.1. Serial number
Every item shown on the loading list must be preceded by a serial number.
2.2. Marks, numbers, number and kind of packages, goods description
The particulars required shall be given in accordance with Annexes 37 and
38.
Where a loading list accompanies a transit declaration, the list must include
the information entered in boxes 31 (Packages and description of goods),
40 (Summary declaration/previous document) 44 (Additional information,
documents produced, certificates and authorisations) and, where appro-
priate, 33 (Commodity code) and 38 (Net mass (kg)) of the transit
declaration.1993R2454 — EN — 01.05.2004 — 007.001 — 507
▼M21
▼M19
2.3. Country of dispatch/export
Enter the name of the Member State from which the goods are being
consigned or exported.
Do not use this column where a loading list accompanies a T2L document.
2.4. Gross mass (kg)
Enter the details entered in box 35 of the SAD (see Annex 37).
TITLE III
Use of loading lists
1. A transit declaration may not have both a loading list and one or more
continuation sheets attached to it.
2.►M21 Where a loading list is used, boxes 15 (Country of dispatch/
export), 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)),
38 (Net mass (kg)), 40 (Summary declaration/previous document) and,
where appropriate, 44 (Additional information, documents produced, certi-
ficates and authorisations) of the transit declaration form must be struck
through and box 31 (Packages and description of goods) may not be used
to enter the marks, numbers, number and kind of packages or goods
description. ◄A reference to the serial number and the symbol of the
different loading lists shall be entered in box 31 (Packages and goods
description) of the transit declaration form used.
3. The loading list must be produced in the same number of copies as the
form to which it relates.
A single copy of the loading list is lodged with the office of departure
where the transit declaration has been processed using data-processing
systems and the particulars of the loading list are stored in the system at
that office. Otherwise, at least three copies of the loading list are lodged.
4. When a transit declaration is registered the loading list must be given the
same registration number as the form to which it relates. This number must
be entered by using a stamp which includes the name of the office of
departure, or by hand. If entered by hand, it must be endorsed by the offi-
cial stamp of the office of departure.
It is not obligatory for an official of the office of departure to sign the
forms.
5. Where several loading lists are attached to one form used for the purpose
of Community transit, the lists must bear a serial number allocated by the
principal, and the number of loading lists attached must be entered in box 4
(Loading lists) of the said form.
6. The provisions of paragraphs 1 to 5 apply, as appropriate, where a loading
list is attached to a T2L or T2LF document.1993R2454 — EN — 01.05.2004 — 007.001 — 508
▼M19
ANNEX 44b
PROVISIONS CONCERNING FORMS USED IN COMMUNITY
TRANSIT
This Annex sets out the characteristics of forms other than the single adminis-
trative document used in Community transit.
1. Loading lists
1.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The colour may be decided by those concerned.
1.2. The format of the forms shall be 210 by 297 millimetres, with a maximum
tolerance of 5 millimetres less and 8 millimetres more on the length.
2. Transit advice note
2.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The paper shall be white.
2.2. The format of the forms shall be 210 by 148 millimetres.
3. Receipt
3.1. The forms shall be printed on paper dressed for writing purposes, weighing
at least 40 g/m2and sufficiently strong to prevent easy tearing or creasing
in normal use. The paper shall be white.
3.2. The format of the forms shall be 148 by 105 millimetres.
4. Individual guarantee
4.1. The forms shall be printed on paper free of mechanical pulp, dressed for
writing purposes and weighing at least 55 g/m2. It shall have a printed guil-
loche pattern background in red so as to reveal any falsification by
mechanical or chemical means. The paper shall be white.
4.2. The format of the forms shall be 148 by 105 millimetres.
4.3. The forms shall show the name and address of the printer, or a mark by
which he may be identified, and a serial identification number.
5. Comprehensive guarantee and guarantee waiver certificates
5.1. The forms for comprehensive guarantee of guarantee waiver certificates,
hereinafter referred to as ‘certificates’, shall be printed on white paper
free of mechanical pulp and weighing at least 100 g/m2. Both sides shall
have a printed guilloche pattern background so as to reveal any falsification
by mechanical or chemical means. The printing shall be:
— in green for guarantee certificates,
— in pale blue for guarantee waiver certificates.
5.2. The format of the forms shall be 210 by 148 millimetres.
5.3. The Member States shall be responsible for printing the forms or having
them printed. Each certificate shall bear a serial identification number.
6. Provisions common to all of Title II
6.1. Forms must be completed using a typewriter or other mechanographical or
similar process. Loading list, transit advice and receipt forms may also be
completed legibly in manuscript, in which case they shall be completed in
ink and in block letters.
6.2. Forms must be drawn up in one of the official languages of the member
States which is acceptable to the customs authorities of the Member State
of departure. This provision shall not apply to flat-rate guarantee vouchers.
6.3. The customs authorities of a Member State in which the forms must be
produced may if necessary require a translation into the official language,
or one of the official languages, of that Member State.
6.4. The language to be used for the comprehensive guarantee and guarantee
waiver certificates shall be designated by the customs authorities of the
Member State responsible for the office of guarantee.1993R2454 — EN — 01.05.2004 — 007.001 — 509
▼M19
6.5. No erasures or alterations shall be made. Amendments shall be made by
striking out the incorrect particulars and, where appropriate, adding those
required. Any such amendments shall be initialled by the person making
the amendment and expressly endorsed by the customs authorities.1993R2454 — EN — 01.05.2004 — 007.001 — 510
ANNNEX 44c
GOODS INVOLVING GREATER RISK OF FRAUD
HS code Description of the goodsMinimum quanti-
tiesSensitive
goods
code (1)Minimum rate of individual
guarantee
123 4 5
ex 0102 90 Other live animals, of the bovine domestic species 4 000 kg 1 1 500 EUR/t
0201 10
0201 200201 30Meat of bovine animals, fresh or chilled 3 000 kg 2 700 EUR/t
2 900 EUR/t5 200 EUR/t
0202 10
0202 200202 30Meat of bovine animals, frozen 3 000 kg 2 700 EUR/t
2 900 EUR/t3 900 EUR/t
0402 10
0402 21
0402 290402 910402 99Milk and cream, concentrated or containing added sugar or other
sweetening matter2 500 kg 1 600 EUR/t
1 900 EUR/t
2 500 EUR/t1 400 EUR/t1 600 EUR/t
0405 10
0405 90Butter and other fats and oils derived from milk 3 000 kg 2 600 EUR/t
2 800 EUR/t
ex 0803 00 Fresh bananas, excluding plantains 8 000 kg 1 800 EUR/t
1701 11
1701 12
1701 911701 99Cane or beet sugar and chemically pure sucrose, in solid form 7 000 kg —
—
——
2207 10 Undenatured ethyl alcohol of an alcoholic strength by volume of
80 % vol or higher3 hl 2 500 EUR/hl
pure alcohol▼M191993R2454 — EN — 01.05.2004 — 007.001 — 511
HS code Description of the goodsMinimum quanti-
tiesSensitive
goods
code (1)Minimum rate of individual
guarantee
123 4 5
2208 20
2208 30
2208 402208 502208 60
2208 70
ex 2208 90Spirits, liquors and other spirituous beverages 5 hl 1/C148/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C149/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C1502 500 EUR/hl pure
alcohol
2402 20 Cigarettes containing tobacco 35 000 pieces 120 EUR/1 000 pieces
(1) Where the provisions of Part II, Title II, Chapter 4, section 2, subsection 7 apply and the HS code is not enough to identify without ambiguity the goods listed in column
2, both the sensitive goods code given in column 4 and the HS code given in column 1 must be used.▼M191993R2454 — EN — 01.05.2004 — 007.001 — 512▼C7
▼M19
▼B
ANNEX 45
1993R2454 — EN — 01.05.2004 — 007.001 — 513
▼M16
ANNEX 45a
TRANSIT ACCOMPANYING DOCUMENT
Chapter I
Specimen of the transit accompanying document
1993R2454 — EN — 01.05.2004 — 007.001 — 514
▼M16
1993R2454 — EN — 01.05.2004 — 007.001 — 515
▼M19
Chapter II
Explanatory notes and particulars (data) for the Transit Accompanying
Document
A.Explanatory notes for completing the transit accompanying document
The transit accompanying document shall be printed based on data derived
from the transit declaration, where the case occurs amended by the principal
and/or verified by the office of departure, and completed with:
1. MRN (movement reference number)
The information is given alphanumerically with 18 digits on the
following specimen:
Field Content Field type Examples
1 Last two digits of year of formal
acceptance of transit movement (YY)Numeric 2 97
2 Identifier of the country from which
movement originates. (ISO alpha 2
country code)Alphabetic 2 IT
3 Unique identifier for transit movement
per year and countryAlphanumeric 13 9876AB8890123
4 Check digit Alphanumeric 1 5
Fields 1 and 2 as explained above.
Field 3 has to be filled in with an identifier for the transit transaction. The
way that field is used is under the responsibility of national administra-
tions but each transit transaction handled during one year within the
given country must have a unique number. National administrations that
want to have the office reference number of the competent authorities
included in the MRN, could use up to the first 6 characters to insert the
national number of the office.
Field 4 has to be filled with a value that is a check digit for the whole
MRN. This field allows for detection of an error when capturing the
whole MRN.
The ‘MRN’ shall also be printed in bar code mode using the standard
‘code 128’, character set ‘B’.
2. Box 3:
— first subdivision: serial number of the current printed sheet,
— second subdivision: total number of sheets printed (including list of
items),
— shall not be used when only one item.
3. In the space to the right of box 8:
Name and address of the customs office to which the return copy of the
transit accompanying document has to be returned.
4. Box C:
— the name of the office of departure,
— reference number of the office of departure,
— acceptance date of the transit declaration,— the name and the authorisation number of the authorised consignor (if
any).
5. Box D:
— control results,
— the indication ‘Binding itinerary’, where appropriate.
The transit accompanying document shall not be modified nor shall any
addition or deletion be made thereto unless otherwise specified in this regu-
lation.1993R2454 — EN — 01.05.2004 — 007.001 — 516
▼M20
▼M19
▼M19
B.Explanatory notes for printing
The following possibilities exist for the printing of the transit accompanying
document.
1. The declared office of destination is linked to the computerised transit
system and no loading lists are used:
— print only copy A (accompanying document).
2. The declared office of destination is linked to the computerised transit
system and loading lists are used:
— print copy A (accompanying document), and
— print copy B (return copy).
3. The declared office of destination is not linked to the computerised transit
system (either where loading lists are used or not):
— print copy A (accompanying document), and
— print copy B (return copy).
C.Explanatory notes for the return of the control results from the office of
destination
The following possibilities exist for the return of the control results from the
office of destination:
1. The actual office of destination is the declared one and it is linked to the
computerised transit system:
— the control results shall be sent to the office of departure by electronic
means if loading lists are not used,
— the control results shall be sent to the office of departure using return
copy B of the transit accompanying document (including loading lists)
if loading lists are used.
2. The actual office of destination is the declared one and it is not linked to
the computerised transit system:
— the control results shall be sent to the office of departure using return
copy B of the transit accompanying document (including loading lists
or list of items, if any) whether loading lists are used or not.
3. The declared office of destination is linked to the computerised transit
system but the actual office of destination is not linked to the compu-
terised transit system (change of office of destination):
— the control results shall be sent to the office of departure using a
photocopy of the transit accompanying document, copy A (including
list of items, if any) where loading lists are not used,
— the control results shall be sent to the office of departure using return
copy B of the transit accompanying document (including the loading
lists) where loading lists are used.
4. The declared office of destination is not linked to the computerised transit
system but the actual office of destination is linked to the computerised
transit system (change of office of destination):
— the control results shall be sent to the office of departure by electronic
means where loading lists are not used,
— the control results shall be sent to the office of departure using return
copy B of the transit accompanying document (including loading lists)
where loading lists are used.
D.Explanatory notes for the use of loading lists
When loading lists are used the transit accompanying document copies A
and B shall be printed from the system. In this case the following data shall
be inserted:
1. Indication of the total number of loading lists (box 4) instead of the total
number of list of items (box 3).
2. The box ‘Description of goods’ (box 31) shall only contain:
— if goods T1, T2 or T2F: ‘See loading lists’
— if goods T1, T2 and T2F:
— ‘Goods T1’: ‘see loading lists No… to…’
— ‘Goods T2’: ‘see loading lists No… to…’
— ‘Goods T2F’: ‘see loading lists No… to…’1993R2454 — EN — 01.05.2004 — 007.001 — 517
▼M19
3. The box ‘Additional information’ shall also be printed,
4. All other information specific to goods at items level shall appear on the
corresponding loading lists that shall be attached to the transit accompa-
nying document.1993R2454 — EN — 01.05.2004 — 007.001 — 518
▼M16
ANNEX 45b
LIST OF ITEMS
Chapter I
Specimen of the list of items
1993R2454 — EN — 01.05.2004 — 007.001 — 519
▼M16
1993R2454 — EN — 01.05.2004 — 007.001 — 520
▼M19
Chapter II
Explanatory notes and the particulars (data) for the List of Items
When a movement consists of more than one item, then the sheet A of the list
of items shall always be printed by the computer system and shall be attached to
the copy A of the transit accompanying document.
Where the transit accompanying document is printed in the two copies, A and
B, then also the sheet B of the list of items shall be printed and attached to the
copy B of the transit accompanying document.
The boxes of the list of items are vertically expandable.
Particulars have to be printed as follows:
1. In the identification box (upper left corner):
(a) list of items;
(b) sheet A/B;
(c) serial number of the current sheet and the total number of the sheets
(including the transit accompanying document).
2. OoDep — name of the office of departure.3. Date — acceptance date of the transit declaration.4. MRN — movement reference number as defined in Annex 45a.
5. The particulars of the different boxes at item level have to be printed as
follows:
(a) item No — serial number of the current item;
(b) regime — if the status of the goods for the whole declaration is uniform,
the box is not used;
(c) if mixed consignment, the actual status, T1, T2 or T2F, is printed;
(d) the remaining boxes are completed as described in Annex 37, if appro-
priate in coded form.1993R2454 — EN — 01.05.2004 — 007.001 — 521
▼M19
ANNEX 46
1993R2454 — EN — 01.05.2004 — 007.001 — 522
▼M19
ANNEX 46a
CHARACTERISTICS OF SEALS
The seals referred to in Article 357 shall have at least the following character-
istics and comply with the following technical specifications:
(a) Essential characteristics:
Seals must:
1. remain secure in normal use;
2. be easily checkable and recognisable;3. be so manufactured that any breakage or removal leaves traces visible to
the naked eye;
4. be designed for single use or, if intended for multiple use, be so designed
that they can be given a clear, individual identification mark each time
they are re-used.
5. bear identification marks.
(b) Technical specifications:
1. the form and dimensions of seals may vary with the sealing method used
but the dimensions must be such as to ensure that identification marks
are easy to read;
2. the identification marks of seals must be impossible to falsify and diffi-
cult to reproduce;
3. the material used must be resistant to accidental breakage and such as to
prevent undetectable falsification or reuse.1993R2454 — EN — 01.05.2004 — 007.001 — 523
▼M19
ANNEX 46b
CRITERIA REFERRED TO IN ARTICLES 380 AND 381
Criterion Observations
1. Sufficient experience Proof of sufficient experience is provided by the correct
use of the Community transit procedure, in the capacity
of principal, over one of the following periods, prior to
requesting a reduction:
— one year, for the application of Article 380(2)(a)
and Article 381(1),
— two years for the application of Article 380(2)(b)
and Article 381(2)(a),
— three years for the application of Article 380(3) and
Article 381(2)(b).
These periods shall be reduced by one year for appli-
cants who use data-processing methods for lodging
transit declarations.
2. High level of cooperation with the
customs authoritiesA principal achieves a high level of cooperation with
the customs authorities by incorporating in the manage-
ment of his operations specific measures which thereby
make it easier for the authorities to carry out checks
and protect the interests involved.
Providing they satisfy the customs authorities, such
measures may relate to, inter alia :
— particular methods of completing transit declarations
(in particular the use of data processing methods),
or
— the content of such declarations, with the principal
providing additional information, even where this is
not mandatory, or
— methods of completing the formalities for placing
goods under the procedure (for example the prin-
cipal always presenting his declarations at the same
customs office).
3. Being in command of transport opera-
tionsThe principal demonstrates that he is in command of
transport operations, inter alia :
(a) by carrying out the transport operation himself and
applying high standards of security, or
(b) using a carrier with whom he has had long-standing
contractual relations and who provides a service
which meets high standards of security, or
(c) using an intermediary contractually bound to a
carrier who provides a service which meets high
standards of security.
4. Sufficient financial resources to cover
obligationsThe principal demonstrates that he has the financial
resources to cover his obligations by providing the
customs authorities with evidence to show that he has
the means to pay the customs debt likely to be incurred
in connection with the goods concerned.1993R2454 — EN — 01.05.2004 — 007.001 — 524
▼M19
ANNEX 47
►(1)C71993R2454 — EN — 01.05.2004 — 007.001 — 525
▼C7
▼M19
ANNEX 47a
APPLICATION OF ARTICLE 94(6) and (7) OF THE CODE
Temporary prohibition of the use of the comprehensive guarantee for a
reduced amount or the comprehensive guarantee
1. Situations where use of the comprehensive guarantee for a reduced amount
or the comprehensive guarantee may be prohibited temporarily
1.1. Temporary prohibition of the use of the comprehensive guarantee for a
reduced amount
The ‘special circumstances’ referred to in Article 94(6) of the Code mean a
situation in which it has been established, in a significant number of cases
involving more than one principal and putting at risk the smooth func-
tioning of the procedure that, in spite of the application of Article 384 and
Article 9 of the Code, the comprehensive guarantee for a reduced amount
referred to in Article 94(4) of the Code is no longer sufficient to ensure
payment, within the prescribed time limit, of the customs debt arising
when any of the goods listed in Annex 44c are removed from the Commu-
nity transit procedure.
1.2. Temporary prohibition of the use of a comprehensive guarantee
The ‘large-scale fraud’ referred to in Article 94(7) means a situation where
it is established that, in spite of the application of Article 384, Article 9 of
the Code and, where appropriate, Article 94(6) of the Code, the compre-
hensive guarantee referred to in Article 94(2)(b) of the Code is no longer
sufficient to ensure payment, within the time limit prescribed, of the
customs debt arising when any of the goods listed in Annex 44c are
removed from the Community transit procedure. In this connection account
should be taken of the volume of goods removed and the circumstances of
their removal, particularly if these result from internationally organised
criminal activities.
2. Effect of the decision
2.1. The effect of the decision temporarily prohibiting use of the comprehensive
guarantee for a reduced amount or the comprehensive guarantee shall be
limited to a period of 12 months unless the Commission decides to extend
the period or repeal the decision in accordance with the committee proce-
dure.
2.2. The following measures shall apply to transit operations involving goods
which are subject to decisions prohibiting use of the comprehensive guar-
antee:
— one of the following endorsements, measuring at least 100 × 10 mm
and printed in red, shall be affixed diagonally to all copies of the transit
declaration:
— GARANTÍA GLOBAL PROHIBIDA
— FORBUD MOD SAMLET KAUTION
— GESAMTBÜRGSCHAFT UNTERSAGT
—ΑΠΑΓΟΡΕΥΕΤΑΙ Η ΣΥΝΟΛΙΚΗ ΕΓΓΥΗΣΗ
— COMPREHENSIVE GUARANTEE PROHIBITED
— GARANTIE GLOBALE INTERDITE— GARANZIA GLOBALE VIETATA
— DOORLOPENDE ZEKERHEID VERBODEN
— GARANTIA GLOBAL PROIBIDA
— YLEISVAKUUDEN KÄYTTÖ KIELLETTY
— SAMLAD SÄKERHET FÖRBJUDEN
— ZÁKAZ GLOBÁLNÍ ZÁRUKY
— ÜLDTAGATISE KASUTAMINE KEELATUD
— VISP ĀRĒJS GALVOJUMS AIZLIEGTS
— NAUDOTI BENDR ĄJĄGARANTIJ ĄUŽDRAUSTA
— ÖSSZKEZESSÉG TILALMA
— MHUX PERMESSA GARANZIJA KOMPRENSIVA— ZAKAZ KORZYSTANIA Z GWARANCJI GENERALNEJ
— PREPOVEDANO SKUPNO ZAVAROVANJE
— CELKOVÁ ZÁBEZPEKA ZAKÁZANÁ1993R2454 — EN — 01.05.2004 — 007.001 — 526
▼A2
▼M19
— by way of derogation from Article 363, the office of destination shall
return Copy No 5 of any transit declaration endorsed with this phrase
no later than on the working day following that on which the consign-
ment and the requisite copies of the declaration were presented at that
office. Where such a consignment is presented to an authorised
consignee within the meaning of Article 406, he shall transmit the
copy No 5 to his local office of destination no later than on the working
day following that on which he took receipt of the consignment.
3. Measures to alleviate the financial consequences of the prohibition on
using the comprehensive guarantee
When the use of the comprehensive guarantee has been prohibited tempora-
rily for Annex 44c goods, holders of comprehensive guarantees may, upon
request, use an individual guarantee. However, the following special condi-
tions shall apply:
— the individual guarantee shall be put up in the form of a specific guar-
antee document which includes a reference to this Annex and covers
only the goods referred to in the decision,
— except where guarantee data is exchanged between the office of guar-
antee 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,
— it may be used to cover several simultaneous or successive operations
provided that the sum of the amounts involved in current operations
for which the procedure has not yet been discharged does not exceed
the amount of the individual guarantee,
— each time the procedure is discharged for a Community transit opera-
tion covered by this individual guarantee, the amount corresponding to
that operation shall be released and may be reused to cover another
operation up to the maximum amount of the guarantee.
4. Derogation from the decision temporarily prohibiting use of the compre-
hensive guarantee for a reduced amount or the comprehensive guarantee
4.1. Principals may be authorised to use a comprehensive guarantee for a
reduced amount or a comprehensive guarantee to place under the Commu-
nity transit procedure goods to which the decision temporarily prohibiting
such use applies if they can show that no customs debt has arisen in respect
of the goods in question in the course of Community transit operations
which they have undertaken in the two years preceding the decision or,
where customs debts have arisen during that period, if they can show that
these were fully paid up by the debtor or debtors or the guarantor within
the time limit prescribed.
To obtain authorisation to use a temporarily prohibited comprehensive
guarantee, the principal must also meet the conditions set out in Article
381(2)(b).
4.2. Articles 374 to 378 shall apply mutatis mutandis to applications and author-
isations for the derogations referred to in point 4.1.
4.3. When the customs authorities grant a derogation they shall endorse box 8
of the comprehensive guarantee certificate with one of the following
phrases:
— UTILIZACIÓN NO LIMITADA
— UBEGRÆNSET ANVENDELSE— UNBESCHRÄNKTE VERWENDUNG—ΑΠΕΡΙΟΡΙΣΤΗ ΧΡΗΣΗ
— UNRESTRICTED USE
— UTILISATION NON LIMITEE— UTILIZZAZIONE NON LIMITATA— GEBRUIK ONBEPERKT— UTILIZAÇÃO ILIMITADA— KÄYTTÖÄ EI RAJOITETTU— OBEGRÄNSAD ANVÄNDNING
— NEOMEZENÉ POUŽITÍ
— PIIRAMATU KASUTAMINE— NEIEROBEŽOTS IZMANTOJUMS1993R2454 — EN — 01.05.2004 — 007.001 — 527
▼M20
▼M19
▼A2
▼A2
— NEAPRIBOTAS NAUDOJIMAS
— KORLÁTOZÁS ALÁ NEM ES ŐHASZNÁLAT
—UŻU MHUX RISTRETT
— NIEOGRANICZONE KORZYSTANIE— NEOMEJENA UPORABA— NEOBMEDZENÉ POUŽITIE1993R2454 — EN — 01.05.2004 — 007.001 — 528
▼M19
ANNEX 48
►(1)C7
►(2)A21993R2454 — EN — 01.05.2004 — 007.001 — 529
▼M19
1993R2454 — EN — 01.05.2004 — 007.001 — 530
▼M19
ANNEX 49
COMMON / COMMUNITY TRANSIT PROCEDURE
►(1)C7
►(2)A21993R2454 — EN — 01.05.2004 — 007.001 — 531
▼M19
1993R2454 — EN — 01.05.2004 — 007.001 — 532
▼M19
ANNEX 50
COMMON / COMMUNITY TRANSIT PROCEDURE
►(1) (2) (3)C7
►(4)A21993R2454 — EN — 01.05.2004 — 007.001 — 533
▼M19
1993R2454 — EN — 01.05.2004 — 007.001 — 534
▼M19
ANNEX 51
►(1)C7
►(2) (3) (4)A21993R2454 — EN — 01.05.2004 — 007.001 — 535
▼M19
1993R2454 — EN — 01.05.2004 — 007.001 — 536
▼M19
ANNEX 51a
►(1)C7
►(2) (3) (4)A21993R2454 — EN — 01.05.2004 — 007.001 — 537
▼M19
1993R2454 — EN — 01.05.2004 — 007.001 — 538
▼M19
ANNEX 51b
EXPLANATORY NOTE ON COMPREHENSIVE GUARANTEE CERTI-
FICATES AND GUARANTEE WAIVER CERTIFICATES
1. Particulars to be entered on the front of a certificate
Once issued, there shall be no amendment, addition or deletion to the
remarks in boxes 1 to 8 of the comprehensive guarantee certificate or
boxes 1 to 7 of the guarantee waiver certificate.
1.1. Currency code
Member States shall enter in box 6 of the comprehensive guarantee certi-
ficate and box 5 of the guarantee waiver certificate the ISO ALPHA 3
(ISO 4217) code of the currency used.
1.2. Endorsements
1.2.1. Where a comprehensive guarantee may not be used because the goods are
listed in Annex 44C, one of the following must be entered in box 8 of the
certificate:
— Validez limitada
— Begrænset gyldighed
— Beschränkte Geltung
—Περιορισµένη ισχύς
— Limited validity
— Validité limitée
— Validità limitata
— Beperkte geldigheid
— Validade limitada— Voimassa rajoitetusti
— Begränsad giltighet
— Omezená platnost
— Piiratud kehtivus
— Ierobežots der īgums
— Galiojimas apribotas— Korlátozott érvény ű
— Validita'limitata
— Ograniczona wa żność
— Omejena veljavnost
— Obmedzená platnos ť
1.2.2. Where a principal has undertaken to lodge all his transit declarations at a
specific office of departure, the name of the office must be entered in
capitals in box 8 of the comprehensive guarantee certificate or box 7 of
the guarantee waiver certificate, as appropriate.
1.3. Endorsement of certificates in the event of their validity being extended
Where the period of validity of a certificate is extended, the office of
guarantee must endorse box 9 of the comprehensive guarantee certificate
or box 8 of the guarantee waiver certificate, as appropriate.
2. Particulars to be entered on the back of a certificate. Persons authorised
to sign transit declarations
2.1. When a certificate is issued, or at any time during its period of validity,
the principal must enter on the back the names of the persons he
authorises to sign transit declarations. Each of these entries must
comprise the surname and first name of the authorised person and a
specimen of his signature and each must be countersigned by the prin-
cipal. The principal has the option of striking through any boxes he does
not wish to use.
2.2. The principal may revoke such authorisations at any time.
2.3. Any person whose name has been entered on the back of a certificate of
this kind which is presented at an office of departure is the authorised
representative of the principal.1993R2454 — EN — 01.05.2004 — 007.001 — 539
▼A2
▼M19
▼M19
3. Use of such certificates where use of a comprehensive guarantee is
prohibited
For procedure, see point 4 of Annex 47A.1993R2454 — EN — 01.05.2004 — 007.001 — 540
▼M5
▼M19
ANNEX 54
1993R2454 — EN — 01.05.2004 — 007.001 — 541
▼M19
1993R2454 — EN — 01.05.2004 — 007.001 — 542
▼M13
▼M19
▼B
ANNEX 58
1993R2454 — EN — 01.05.2004 — 007.001 — 543
▼B
ANNEX 59
MODEL OF THE INFORMATION MEMO REFERRED TO IN
ARTICLE 459
Letter heading of the coordinating office initiating the dispute
Addressee: coordinating office covering the office of temporary importation, or
other coordinating office
SUBJECT: ATA CARNET — SUBMISSION OF CLAIM
Be informed that a claim for payment of duties and taxes under the ATA
Convention (1) was sent on … (2) to our guaranteeing association in respect of:
1. ATA carnet No:
2. Issued by the Chamber of Commerce of:
City:
Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:5. Date set for re-exportation (
3):
6. Number of transit/import voucher (4):
7. Date of endorsement of voucher:
Signature and stamp of the issuing coordinating office.1993R2454 — EN — 01.05.2004 — 007.001 — 544
(1) Article 7 of the ATA Convention, Brussels, 6 December 1991.
(2) Enter date of dispatch.
(3) Details obtained from the undischarged transit or temporary importation voucher or, if
no voucher is available, from the information available to the issuing coordinatingoffice.
(
4) Delete whichever is not applicable.
▼B
ANNEX 60
1993R2454 — EN — 01.05.2004 — 007.001 — 545
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 546
▼B
PROVISIONS GOVERNING THE INFORMATION TO BE ENTERED ON
THE TAXATION FORM
I.General
The taxation form shall bear the following letters, indicating the Member State
issuing the form:
BE = Belgium
DK = Denmark
DE = Germany
EL = Greece
ES = Spain
FR = France
IE = Ireland
IT = Italy
LU = Luxembourg
NL = Netherlands
AT = AustriaPT = PortugalFI = Finland
SE = Sweden
UK = United KingdomCZ = the Czech Republic
EE = Estonia
CY = Cyprus
LV = Latvia
LT = Lithuania
HU = Hungary
MT = Malta
PL = Poland
SI = Slovenia
SK = Slovakia
The taxation form must include the following information under the appropriate
headings. It must be completed legibly be (SIC! by) the coordinating office
referred to in Article 458 (1) of this Regulation.
Headings 1, 2, 3, 4, 5, 6, 7, 8, 11, 13 and 14: Enter the same information as
appears on the transit voucher or the import voucher at the bottom of the
voucher, at the bottom of the space reserved for customs and in boxes A, G
(a), overleaf column 6, G (c), H (b), overleaf column 1, overleaf column 2,
overleaf column 3 and overleaf column 4 respectively. If the coordinating office
is not in possession of a voucher the information is entered according to the
coordinating office's information. Where more than one kind of goods have to
be entered on the form they are to be included on taxation form A, the headings
on which are to be completed in accordance with these instructions.
Heading 9: State the name of the customs office which completed box H (a) to
(e) of the transit voucher, or box H of the import voucher, as the case may be.
Failing this, the customs office of entry is entered according to the coordinating
office's knowlege (SIC! knowledge) of it.
Heading 10: State the name of the customs office which appears in box H (e) of
the transit voucher or which completed box H of the import voucher, as the case
may be. Failing this, the customs office of temporary admission is entered,
according to the coordinating office's knowledge of it.
Heading 15: State the amount, in the currency laid down by the Member State
in which the claim was made, of the value for customs.
Heading 16: State on the taxation form the amounts of duty and other taxes
claimed. The amounts are shown in such a way as to make clear customs duties
and taxes (using the Community codes provided for the purpose), the surcharge
referred to in Article 6 of the ATA Convention, expressed in both figures and
words. The amounts have to be paid in the currency of the Member State
issuing the form, the code for which is entered at the top of the second column:
BEF = Belgian francs
DEM = German marks
ESP = Spanish pesetasIEP = Irish pounds
LUF = Luxembourg francs1993R2454 — EN — 01.05.2004 — 007.001 — 547
▼A1
▼B
▼A1
▼B
▼A2
▼B
▼B
PTE = Portugueuse (SIC! Portuguese) escudos
DKK = Danish kroner
GRD = Greek drachmas
FRF = French francs
ITL = Italian lire
NLG = Dutch guilders
GBP = Pounds sterling
ATS = Austrian schillings
FIM = Finnish markkas
SEK = Swedish kronor
CZK = Czech koruna
EEK = Estonian kroon
CYP = Cyprus pound
LVL = Latvian lats
LTL = Lithuanian litas
HUF = Hungarian forint
MTL = Maltese lira
PLN = Polish złoty
SIT = Slovenian tolar
SKK = Slovak koruna
Heading 17: State the name of the coordinating office and the date of comple-
tion of the form; place the stamp of the office and the signature of the
authorized official in the appropriate places.
II.Remarks on form A
A. Form A is to be used only where several articles are being taxed. It must be
submitted in conjunction with a principal form. Total duties etc. from the
principal form and form A are entered under the heading ‘Summary’.
B. The general remarks under I also apply to form A.1993R2454 — EN — 01.05.2004 — 007.001 — 548
▼A1
▼A2
▼B
▼B
ANNEX 61
MODEL OF DISCHARGE
Letter heading of the coordinating office of the second Member State submitting
the claim
Addressee: coordinating office of the first Member State submitting the original
claim.
SUBJECT: ATA CARNET — DISCHARGE
Be informed that a claim for payment of duties and taxes under the ATA
Convention (1) was sent on (2) … to our guaranteeing association in respect of:
1. ATA carnet No:
2. Issued by the Chamber of Commerce of:
City:
Country:
3. On behalf of:
Holder:
Address:
4. Expiry date of the carnet:5. Date set for re-exportation (
3):
6. Number of transit/import voucher (4):
7. Date of endorsement of voucher:
The present note discharges your responsibility in this file.
Signature and stamp of issuing coordinating office.1993R2454 — EN — 01.05.2004 — 007.001 — 549
(1) Article 7 of the ATA Convention, Brussels, 6 December 1991.
(2) Enter date of dispatch.
(3) Details obtained from the undischarged transit or temporary importation voucher or, if
no voucher is available, from the information available to the issuing coordinatingoffice.
(
4) Delete whichever is not applicable.
▼B
ANNEX 62
SPECIAL STAMP
1. Member State's coat of arms or other sign or letters characterizing the
Member State
2. Customs office (1)
3. Number of document
4. Date5. Authorized consignor (
2)
6. Authorization1993R2454 — EN — 01.05.2004 — 007.001 — 550
(1) Where this stamp is used in the framework of Article ►M18 912g◄of this Regula-
tion, it concerns the office of depature.
(2) Where this stamp is used in the framework of Article 286 of this Regulation, it
concerns the authorized exporter.
▼M18
ANNEX 63
►(1)A21993R2454 — EN — 01.05.2004 — 007.001 — 551
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 552
▼M18
1993R2454 — EN — 01.05.2004 — 007.001 — 553
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 554
▼B
ANNEX 64
►(1) (2) (3)M71993R2454 — EN — 01.05.2004 — 007.001 — 555
▼B
►(1) (2) (3)M71993R2454 — EN — 01.05.2004 — 007.001 — 556
▼B
ANNEX 65
1993R2454 — EN — 01.05.2004 — 007.001 — 557
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 558
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 559
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 560
▼M18
ANNEX 66
INSTRUCTIONS FOR USE OF THE FORMS REQUIRED TO DRAW UP
CONTROL COPY T5
A.General remarks
1. The T5 control copy is a document drawn up on a T5 form accompanied,
where appropriate, either by one or more T5 bis forms or by one or more
T5 loading lists.
2. The T5 control copy is intended to supply proof that the goods in respect of
which it was issued have either been used in the way, or have reached the
destination provided for by the specific Community provisions governing
their use, it being the responsibility of the competent office of destination
to be satisfied either directly or through persons acting on its behalf as to
the use and/or destination of the goods concerned. In some cases, the T5
control copy is also used to inform the competent authorities of destination
that the goods which it covers are subject to special measures. The proce-
dure thus instituted is a framework procedure, to be put into effect only if
specific Community legislation expressly so provides. It can apply even
where the goods are not moving under a customs procedure.
3. The T5 control copy must be drawn up in one original and at least one copy,
each of which must bear an original signature.
When goods are transported under a customs procedure, the original and the
copy or copies of the T5 control copy must be submitted together to the
customs office of departure or consignment, which retains one copy while
the original accompanies the goods and must be presented with them at the
customs office of destination.
Where the goods are not placed under a customs procedure, the T5 control
copy shall be issued by the office of consignment, which shall keep a copy.
The words ‘Goods not covered by a customs procedure’ shall be entered in
box 109 of the T5 form. The original of the T5 control copy must be
presented together with the goods to the competent office of destination.
4. If T5 bis forms are used, the T5 form and the T5 bis forms must be
completed.
If T5 loading lists are used, the T5 form must be completed but boxes 31,
32, 33, 35, 38, 100, 103 and 105 must be struck through and the information
concerned must be entered only on the T5 loading list or lists.
5. A T5 form may not be accompanied both by T5 bisand by T5 loading lists.
6. The forms must be printed on pale blue paper, dressed for writing purposes
and weighing at least 40 g/m2. The paper must be sufficiently opaque for the
information on one side not to affect the legibility of the information on the
other side and its strength should be such that in normal use it does not
easily tear or crease.
The forms must measure 210 × 297 mm for T5 forms and T5 bisand 297 ×
420 mm for T5 loading lists, a tolerance in the length of between −5 and +8
mm being allowed.
The address for return and the important note on the front of the form may
be printed in red.
The competent authorities of the Member States may require that control
copy T5 forms show the name and address of the printer, or a symbol
enabling the printer to be identified.
7. The T5 control copy shall be made out in an official language of the
Community which is acceptable to the competent authorities of the Member
State of departure.
The competent authorities of another Member State in which such a docu-
ment is presented may, as necessary, require a translation into the official
language, or one of the official languages, of that Member State.
8. T5 forms and any T5 bis forms or T5 loading lists must be completed in
typescript or by a mechanographical or similar process. They may also be
filled in legibly by hand, in ink and in block letters. To make it easier to
complete T5 forms in typescript, they should be inserted in such a way that
the first letter to be entered in box 2 is located in the small positioning box
in the top left hand corner.
Forms must contain no erasures or overwriting. Alterations must be made by
crossing out incorrect particulars and adding those required. Any such1993R2454 — EN — 01.05.2004 — 007.001 — 561
▼M18
amendments must be initialled by the person making the amendment and
authenticated by the competent authorities, who may require a new form to
be lodged.
In addition, forms may be completed using an automatic reproduction
process instead of any of the processes mentioned above. They may also be
produced and completed by that means provided that the rules relating to the
specimens, paper, size of forms, language to be used, legibility, prohibition
of erasures and overwriting and alterations are strictly observed.
B.Provisions relating to T5 forms
Only boxes marked with a serial number need be completed, as appropriate.
The other boxes, marked with a capital letter, are for official use only except
in cases provided for in specific regulations or in the provisions relating to
authorised consignors.
BOX 2: CONSIGNOR/EXPORTER
Enter the full name and address of the person or company
concerned. Instructions regarding the identification number can
be added by the Member States (identification number allocated
to the person concerned by the competent authorities for tax,
statistical or other purposes).
BOX 3: FORMS
Enter the number of the form in relation to the total number of
T5 and T5 bisforms used. For example, if there is one T5 form
and two T5 bisforms, indicate in the T5 form ‘1/3’, on the first
T5bisform ‘2/3’ and on the second T5 form ‘3/3’.
Where the consignment consists of only one item, i.e. only one
‘Description of goods’ box, has to be completed, do not enter
anything in box 3, but enter the figure 1 in box 5.
BOX 4: LOADING LISTS
Enter in figures the total number of T5 loading lists attached, if
any.
BOX 5: ITEMS
Enter in figures the total number of items declared by the
person concerned on the T5 forms and on all T5 bis forms or
T5 loading lists used. The number of items must be 1 if there
is only the T5 form or correspond on the total number of goods
indicated in box 31 of the T5 bisforms or in the T5 loading lists.
BOX 6: TOTAL PACKAGES
Enter the total number of packages making up the consignment
in question.
BOX 7: REFERENCE NUMBER
Optional item for users to indicate any reference number allo-
cated by the person concerned to the consignment in question.
BOX 8: CONSIGNEE
Enter the full name and address of the person(s) or compa-
ny(ies) concerned to whom the goods are to be delivered.
BOX 14: DECLARANT/REPRESENTATIVE
Enter the full name and address of the person or company
concerned in accordance with the provisions in force. If the
declarant and the consignor/exporter are the same person, enter
‘consignor/exporter’. Instructions regarding the identification
number can be added by the Member States (identification
number allocated to the person concerned by the competent
authorities for tax, statistical or other purposes).
BOX 15: COUNTRY OF DISPATCH/EXPORT
Enter the name of the country from which the goods are
dispatched/exported.
BOX 17: COUNTRY OF DESTINATION
Enter name of the country concerned.
BOX 18: IDENTITY AND NATIONALITY OF MEANS OF TRANS-
PORT AT DEPARTURE
Enter the identity, e.g. registration number(s) or name of the
means of transport (lorry, ship, railway wagon, aircraft) on
which the goods are or were directly loaded when the consign-
ment formalities were completed, followed (except in the case1993R2454 — EN — 01.05.2004 — 007.001 — 562
▼M18
of rail transport) by the nationality of the means of transport (or
that of the vehicle propelling the others if there are several
means of transport), using the appropriate Community codes.
BOX 19: CONTAINER (Ctr)
Using the appropriate Community codes (‘0’ — Goods not
transported in containers or ‘1’ — Goods transported in
containers), indicate the situation at departure.
BOX 31: PACKAGES AND DESCRIPTION OF GOODS — MARKS
AND NUMBERS — CONTAINER No(s) — NUMBER AND
KIND
Enter the marks, numbers, number and kind of packages or, in
the case of unpackaged goods, the number of goods covered by
the declaration, or the work ‘bulk’, as appropriate, together with
the particulars necessary to identify the goods. The description
of the goods means the normal trade description expressed in
sufficiently precise terms to allow their identification and classi-
fication.
Where the Community rules applicable to the goods concerned
provide for particular procedures in this respect, the description
of the goods must conform to those rules.
All additional information required by the said rules must also
be entered in this box. The description of agricultural products
must be in accordance with the Community provisions in force
in the agricultural sector.
If containers are used, the identifying marks of the container
must also be entered in this box. The unused space in this box
must be crossed through.
BOX 32: ITEM NUMBER
Enter the number of the item in question in relation to the total
number of articles declared in the T5 and T5 bisforms used, as
described in the note to box 5.
Where the consignment consists of only one item (a single T5
form), do not complete this box but enter the figure 1 in box 5.
BOX 33: COMMODITY CODE
Enter the code number corresponding to the item in question,
using that of the nomenclature for export refunds where appro-
priate.
BOX 35: GROSS MASS
Enter the gross mass of the goods described in the corre-
sponding box 31, expressed in kilograms. The gross mass is
the aggregate mass of the goods with all their packagings,
excluding containers and other transport equipment.
BOX 38: NET MASS
Where Community rules so require, enter the net mass of the
goods described in the corresponding box 31, expressed in kilo-
grams. The net mass is the mass of the goods themselves
without any packaging.
BOX 40: PREVIOUS DOCUMENT
Box for optional use by the Member States (reference numbers
of documents relating to the administrative procedure preceding
dispatch/export).
BOX 41: SUPPLEMENTARY UNITS
For use as necessary in accordance with the goods nomenclature
(enter the quantity of the item in question, expressed in the unit
laid down in the goods nomenclature).
BOX 100: FOR NATIONAL USE
To be completed in accordance with the rules of the Member
State of dispatch/export.
BOX 103: NET QUANTITY (kg, litres or other units) IN WORDS
To be completed in accordance with Community rules.
BOX 104: USE AND/OR DESTINATION
Indicate the use and/or destination intended or prescribed for the
goods by placing an X in the appropriate box or, failing that,
place an X in the box marked ‘Other’ and specify the use and/
or destination.1993R2454 — EN — 01.05.2004 — 007.001 — 563
▼M18
Where Community rules fix a time limit by which the goods
must be assigned to a use and/or destination, complete the
phrase ‘time limit of … days for completion’ by inserting the
number of days.
BOX 105: LICENCES
To be completed in accordance with Community rules.
Enter the type, serial number, date of issue and issuing
authority.
BOX 106: FURTHER PARTICULARS
To be completed in accordance with Community rules and the
rules on the application of Article 912(b)(9).
BOX 107: LEGISLATION APPLICABLE
Enter the number of any Community regulation, directive or
decision concerning the measure providing for or prescribing
control of the use and/or destination of the goods.
BOX 108: ATTACHED DOCUMENTS
List the accompanying documents attached to the control copy
T5, which are to accompany it to its destination.
BOX 109: ADMINISTRATIVE OR CUSTOMS DOCUMENT
Enter the type, number and date of registration of the document
relating to the procedure used for the transport of the goods, and
the issuing office or, where appropriate, the words ‘Goods not
covered by a customs procedure’.
BOX 110: PLACE AND DATE; SIGNATURE AND NAME OF
DECLARANT/REPRESENTATIVE
Subject to any specific provisions adopted with regard to the use
of computerised systems, the original of the hand-written signa-
ture of the person concerned must appear both on the original
and on the copy or copies of the T5 form. Where the person
concerned is a legal person, the signatory must add his full
name and capacity after his signature.
C.Provisions relating to use of T5 bisforms
See notes in Section B.
Subject to any special provisions adopted on the use of automatic data-
processing techniques, the original and copy or copies of the T5 bis form
must bear the original signature of the person who signed the corresponding
T5 form.
Boxes headed ‘Packages and descriptions of goods’ which have not been
used must be struck through to prevent subsequent entries.
D.Provisions relating to the use of T5 loading lists forms
Every column in the loading lists, except that reserved for official use, must
be completed. Only the front of the T5 loading list form may be used.
The registration number of the T5 control copy must be shown in the box
for registration particulars of the T5 loading list.
The goods shown on the T5 loading list must be serially numbered in the
column headed ‘item number’ (see item number, box 32) in such a way
that the last of these is the total given in box 5 of the T5 form.
The particulars normally entered in boxes 31, 33, 35, 38, 100, 103 and 105
of the form T5 must be entered on the T5 loading list.
Particulars relating to boxes 100 (national use) and 105 (licences) must be
entered in the column for the description of the goods, immediately after
the information concerning the goods to which those particulars refer.
A horizontal line must be drawn after the last entry and the spaces not used
must be crossed through to prevent later additions being made.
The total number of packages containing the goods listed and the total gross
and net mass of those goods must be shown at the foot of the appropriate
columns.
Subject to any specific provisions adopted with regard to the use of compu-
terised systems, the original signature of the signatory of the corresponding
T5 form must appear both on the original and on the copy or copies of the
T5 loading list.1993R2454 — EN — 01.05.2004 — 007.001 — 564
▼M20
ANNEX 67
APPLICATION AND AUTHORISATION FORMS
(Articles 292, 293, 497 and 505)
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 expla-
natory 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 70.1993R2454 — EN — 01.05.2004 — 007.001 — 565
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 566
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 567
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 568
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 569
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 570
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 571
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 572
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 573
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 574
▼M20
►(1)M221993R2454 — EN — 01.05.2004 — 007.001 — 575
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 576
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 577
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 578
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 579
▼M20
Appendix
(IPR economic condition codes according to Annex 70)1993R2454 — EN — 01.05.2004 — 007.001 — 580
▼M20
ANNEX 68
TRANSFER OF GOODS OR PRODUCTS COVERED BY THE
ARRANGEMENTS FROM ONE HOLDER TO ANOTHER
(Article 513)
A.Normal procedure (three SAD copies)
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.Simplified procedures:
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 of the SAD where the necessary information
is provided:
— data processing,
— commercial or administrative documents, or— any other document.1993R2454 — EN — 01.05.2004 — 007.001 — 581
▼M20
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 ‘descrip-
tion 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 supple-
mentary 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 of goods; marks and numbers — container No(s)
— number and kind: enter the marks, (identifying) numbers, number and
kind of packages or, in the case of 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 aggre-
gate 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 of taxes: enter the tax base (value, weight or other).1993R2454 — EN — 01.05.2004 — 007.001 — 582
(1) Box not mandatory in the case of the customs warehousing arrangements.
▼M20
54. Place and date; signature and name of the 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, the
person signing the form should state his capacity after his signature and
name.1993R2454 — EN — 01.05.2004 — 007.001 — 583
ANNEX 69
STANDARD RATES OF YIELD
(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
quality 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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 584
(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
frozen7 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
ex 2302 30 10 (c) Bran 19,00▼M201993R2454 — EN — 01.05.2004 — 007.001 — 585▼C8
▼M20
(1) (2) (3) (4) (5)
►M21 ◄
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 ►M21 0,95◄
►M21 ◄
ex 2303 30 00(c) Rootlets ►M21 3,33◄
16 1108 11 00 (a) Wheat starch 45,46
1109 00 00 (b) Wheat gluten 7,50
ex 2302 30 10 (c) Bran 25,50ex 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
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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 586
(1) (2) (3) (4) (5)
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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 587
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 588
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 589
(1) (2) (3) (4) (5)
►M21 ◄
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 ►M21 0,98◄
►M21 ◄
ex 2303 30 00(c) Rootlets ►M21 3,42◄
38 1107 20 00 (a) Malt, roasted (*)
ex 1003 00 90 (b) Barley, not germinated ►M21 0,96◄
►M21 ◄
ex 2303 30 00(c) Rootlets ►M21 3,36◄
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 perox-
ydase is virtually inactivated 55,56
ex 2302 40 10 (b) Bran 33,00
ex 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 2,00
ex 2302 40 10 (c) Bran 33,00
ex 2302 40 90 (d) Sharps 7,50
41 ex 1104 22 98 Clipped oats 98,04
42 ex 1104 22 20
(100)(a) Hulled (shelled or husked) oats, of an ash
content, referred to dry matter, not 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 perox-
ydase is virtually inactivated (3) (*)▼M201993R2454 — EN — 01.05.2004 — 007.001 — 590
(1) (2) (3) (4) (5)
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 perox-
ydase 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 tegu-
ment 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 33,00ex 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 tegu-
ment content exceeding 0,1 % but not exceeding
1,5 % by weight, of a moisture content not
exceeding 12 % by weight and of which the perox-
ydase 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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 591
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 592
(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 ►M21 (*)◄
(b) The products shown under numerical order No
62 ►M21 29,91◄
57 ex 1702 30 51
or
ex 1702 30 91(a) Glucose, in the form of white crystalline
powder, whether or not agglomerated (8) ►M21 (*)◄
(b) The products shown under numerical order No
62 ►M21 29,91◄
ex 1702 30 99 (c) Glucose waste ►M21 9,95◄
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)►M21 (*)◄▼M201993R2454 — EN — 01.05.2004 — 007.001 — 593
(1) (2) (3) (4) (5)
(b) The products shown under numerical order No
62 ►M21 29,91◄
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 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)
(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 ►M21
6,06
◄►M21
6,06
◄▼M201993R2454 — EN — 01.05.2004 — 007.001 — 594
(1) (2) (3) (4) (5)
(a) (b) (c) (d) (e) (f)
ex 1515 Maize oils ►M21
2,88
◄►M21
2,88
◄►M21
2,88
◄►M21
2,88
◄
ex 2303 10 11 Maize gluten ►M21
4,47
◄►M21
4,47
◄►M21
4,47
◄
ex 2303 10 19
or
ex 2309 90 20Corn-gluten feed
Gluten feed containing residues of maize oil►M21
23,85
◄►M21
19,38
◄►M21
23,85
◄►M21
19,38
◄►M21
22,56
◄►M21
27,03
◄
ex 2306 70 00 Maize germ oil-cake ►M21
3,18
◄►M21
3,18
◄
►M21
29,91
◄►M21
29,91
◄►M21
29,91
◄►M21
29,91
◄►M21
29,91
◄►M21
29,91
◄
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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 595
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, round
grain64 1006 20 11 (a) Husked (brown) rice parboiled, round grain 80,00
ex 1213 00 00 (b) Husks 20,00
65 1006 30 21 (a) Semi-milled rice, whether or not polished or
glazed, parboiled, round 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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 596
(1) (2) (3) (4) (5)
1006 40 00 (c) Broken rice 3,00
ex 1213 00 00 (d) Husks 20,00
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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 597
(1) (2) (3) (4) (5)
ex 1213 00 00 (d) Husks 20,00
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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 598
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 599
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 600
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 601
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 602
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 603
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 604
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 605
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 606
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 607
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 608
(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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 609
(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 ►M21 (*)◄
129 1103 14 00 Rice groats and meal ►M21 (*)◄
130 1104 19 91 Rice, flaked ►M21 (*)◄
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 3,00ex 3823 19 90 (c) Acid oils from refining 15a▼M201993R2454 — EN — 01.05.2004 — 007.001 — 610
(1) (2) (3) (4) (5)
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
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▼M201993R2454 — EN — 01.05.2004 — 007.001 — 611
(1) (2) (3) (4) (5)
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
2905 44 99
3824 60 19
3824 60 91
3824 60 99
2905 43 00(b) D-Mannitol (mannitol) 24,51▼M201993R2454 — EN — 01.05.2004 — 007.001 — 612
(1) (2) (3) (4) (5)
1703 Molasses 149 2102 10 31 Dried bakers' yeasts (17) 23,53
150 2102 10 39 Other bakers' yeasts (18) 80,00
(*) 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 impor-
tation 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 e xcluding 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.▼M201993R2454 — EN — 01.05.2004 — 007.001 — 613
(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 kilog rams 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 kilog rams of beet
molasses brought to 48 % of total sugar, or of cane molasses brought to 52 % of total sugar.▼M201993R2454 — EN — 01.05.2004 — 007.001 — 614
▼M20
ANNEX 70
ECONOMIC CONDITIONS AND ADMINISTRATIVE COOPERATION
(Articles 502 and 522)
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 criteria
01: Where import goods not mentioned in Annex 73 are concerned and
Code 30 does not apply.
10: 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 (compar-
able 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 avail-
able 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;
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;1993R2454 — EN — 01.05.2004 — 007.001 — 615
▼M22
▼M20
▼M20
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);►M22 or◄
8. building, modification or conversion of civil aircraft or satellites
or parts of them.
31: Where, according to Article 11 of Council Regulation (EC) No 3448/
93, 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.
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.
Note:
The Codes 10, 11, 12, 31 and 99 may be used only, where goods mentioned in
Annex 73 are concerned.
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. Inward processing
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 revoca-
tion 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 mandatory
Where the economic conditions are identified by codes 01, 10, 11, 31 or
99.
For milk and milk products referred to in Article 1 of Council Regulation
(EC) No 1255/1999 information is also mandatory where code 30 is used
in relation with the situations referred to under subdivisions 2, 5 and 7 of
this code.
Communication of information
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 limitInformation is to be communicated as soon as possible. If the form repro-
duced in the Appendix is used, the information is communicated within the
time limit indicated thereon.1993R2454 — EN — 01.05.2004 — 007.001 — 616
(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.▼M22
▼M20
▼M22
▼M20
▼M22
▼M20
▼M20
C.2. Processing under customs control
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. Outward processing
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.
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.1993R2454 — EN — 01.05.2004 — 007.001 — 617
▼M20
Appendix to Annex 70
►(1) (2) (3)M221993R2454 — EN — 01.05.2004 — 007.001 — 618
▼M20
ANNEX 71
INFORMATION SHEETS
(Article 523)
1993R2454 — EN — 01.05.2004 — 007.001 — 619
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 620
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 621
▼M20
►(1)A21993R2454 — EN — 01.05.2004 — 007.001 — 622
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 623
▼M20
►(1)A21993R2454 — EN — 01.05.2004 — 007.001 — 624
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 625
▼M20
►(1)A21993R2454 — EN — 01.05.2004 — 007.001 — 626
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 627
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 628
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 629
▼M20
►(1)A21993R2454 — EN — 01.05.2004 — 007.001 — 630
▼M20
1993R2454 — EN — 01.05.2004 — 007.001 — 631
▼M20
►(1)A21993R2454 — EN — 01.05.2004 — 007.001 — 632
▼M20
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. Common provisions
(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 infor-
mation 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 infor-
mation 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 informa-
tion 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,
— DUPLIKÁT,
— DUPLIKAAT,
— DUBLIK ĀTS,
— DUBLIKATAS,
— MÁSODLAT,
— DUPLIKAT,
— DUPLIKAT,1993R2454 — EN — 01.05.2004 — 007.001 — 633
▼A2
▼A2
— DVOJNIK,
— DUPLIKÁT.
2.2. Specific provisions
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.
(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 super-
vising 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 circu-
lation.
(d) Where the compensating products obtained under inward-processing
(drawback system) are consigned to another customs-approved treat-
ment or use allowing import duties to be repaid or remitted, and are
subject to a new application for authorisation for the inward-proces-
sing arrangements, the customs authorities issuing this authorisation
may use the INF 1 to determine the amount of import duties to be
levied or the amount of the customs debt liable to be incurred.
(e) Where the declaration for release for free circulation relates to
compensating products obtained from import goods or goods in the
unaltered state which had been subject to specific commercial policy
measures at the moment of entry for the procedure (suspension
system) and such measures continue to be applicable, the customs
office accepting the declaration and endorsing the INF 1 shall ask
the supervising office to indicate particulars necessary for the appli-
cation 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).1993R2454 — EN — 01.05.2004 — 007.001 — 634
▼M20
▼M20
(b) The INF 9 shall be made out in an original and three copies for the
quantities of import goods entered for the arrangements.
(c) The office of entry shall endorse box 11 of the INF 9 and indicate
which means of identification or measures to control the use of
equivalent goods are used (such as the use of samples, illustrations
or technical descriptions, or the carrying out of analysis).
The office of entry sends copy 3 to the supervising office and return
the original and the other copies to the declarant.
(d) The declaration discharging the arrangements shall be accompanied
by the original and copies 1 and 2 of the INF 9.
The office of discharge shall indicate the quantity of compensating
products and the date of acceptance. It shall send copy 2 to the super-
vising 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 arrange-
ments, 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 treat-
ments 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,1993R2454 — EN — 01.05.2004 — 007.001 — 635
▼M20
— 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 opera-
tion or at an earlier moment.
(e) One copy shall be retained by the customs office which endorsed it.
The original and the other copy shall be returned to the person
concerned giving this copy to the office of discharge. After endorse-
ment 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 triangular
traffic.
(b) The INF 2 shall be made out in an original and one copy for the
quantity of goods entered for the procedure.
(c) The request for the issue of the INF 2 shall constitute the consent of
the holder to transfer the right of the total or partial relief from the
import duties to another person importing the compensating or repla-
cement 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 tech-
nical 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.1993R2454 — EN — 01.05.2004 — 007.001 — 636
▼M20
ANNEX 72
LIST OF USUAL FORMS OF HANDLING REFERRED TO IN ARTICLE
531 AND ARTICLE 809
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 opera-
tions, 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 distil-
lation 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.1993R2454 — EN — 01.05.2004 — 007.001 — 637
▼M20
ANNEX 73
IMPORT GOODS FOR WHICH THE ECONOMIC CONDITIONS ARE
DEEMED NOT TO BE FULFILLED BY VIRTUE OF ARTICLE 539,
FIRST PARAGRAPH
Part A: Agricultural products covered by Annex I to the Treaty
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
processing of agricultural products
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).1993R2454 — EN — 01.05.2004 — 007.001 — 638
(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.
▼M20
Part C: Fishery products
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 aquacul-
ture products and products listed in Annex VI to this Regulation subject to a
partial autonomous suspension.
All fishery products subject to an autonomous quota.1993R2454 — EN — 01.05.2004 — 007.001 — 639
(1) OJ L 17, 21.1.2000, p. 22.
▼M20
ANNEX 74
SPECIAL PROVISIONS CONCERNING EQUIVALENT GOODS
(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 measure-
ment 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.Live animals and meat
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 neces-
sary 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.1993R2454 — EN — 01.05.2004 — 007.001 — 640
▼M20
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-Commu-
nity 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 abovemen-
tioned 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-Commu-
nity 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 abovemen-
tioned 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 unre-
fined 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 super-
vision of the procedure are organized in a manner that makes it possible
to identify the proportion of non-Community virgin olive oil in the total
quantity of blended oil exported.
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 oilused taken when the compensating product concerned was processed
against the technical characteristics of the samples taken at the time of
actual exportation of the compensating product at the point of exit.
Samples shall be taken in accordance with international standards EN
ISO 5555 (sampling) and EN ISO 661 (sending of samples to laboratories1993R2454 — EN — 01.05.2004 — 007.001 — 641
▼M20
and preparation of samples for tests). The analysis shall be carried out
with reference to the parameters in Annex I to Commission Regulation
(EEC) No 2568/91 (1).
7.Milk and milk products
Recourse to the use of equivalence is permitted under the following condi-
tions:
The weight of each component of milk dry matter, milk fat matter and milk
protein of the import goods shall not exceed the weight of each of these
components in the equivalent goods. However, where the economic value of
the import goods is determined by only one or two of the above mentioned
components, the weight may be calculated on the basis of this or these
component(s). The authorisation shall specify the details, notably the refer-
ence period for which the total weight has to be calculated. The reference
period shall not exceed 4 months.
The weight of the relevant component(s) of the import goods and of the
equivalent goods shall be entered on the customs declarations and on anyinformation sheet INF9 or INF5, 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.
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 the
customs authorities designated in each Member State.1993R2454 — EN — 01.05.2004 — 007.001 — 642
(1) OJ L 248, 5.9.1991, p. 1.▼M24
▼M24
ANNEX 75
List of compensating products subject to the import duties appropriate to them
(Article 548(1))
Description of the secondary compensating products Processing operations from which they result
(1) (2)
Waste, scrap, residues, offcuts and remainders Any working or processing1993R2454 — EN — 01.05.2004 — 007.001 — 643
▼M20
ANNEX 76
ECONOMIC CONDITIONS IN THE FRAMEWORK OF THE ARRANGEMENTS FOR
PROCESSING UNDER CUSTOMS CONTROL
(Article 552)
PART A
The economic conditions shall be deemed to be fulfilled for the following types of goods and opera-
tions:
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 destruction3 Goods of any kind Denaturing
4 Goods of any kind Recovery of parts or components
5 Goods of any kind Separation and/or destruction of damaged 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
8a Goods of any kind Processing into products which may benefit from
the autonomous suspension of import duties on
certain weapons and military equipment
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 provi-
sional or definitive 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 exemp-
tion operates on the date of authorisation; or
2. falling within a CN code provided for in Arti-
cles 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 authori-
sation1993R2454 — EN — 01.05.2004 — 007.001 — 644
▼C9
▼M20
▼M22
▼M20
▼M20
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 301993R2454 — EN — 01.05.2004 — 007.001 — 645
▼M20
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) agricul-
tural measure or provisional or defi-
nitive antidumping, or provisional or
definitive countervailing, dutyAny form of processing1993R2454 — EN — 01.05.2004 — 007.001 — 646
▼M20
ANNEX 77
(Article 581)
Cases where the entry of goods for temporary importation by written declara-
tion is not subject to the provision of a 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 232.1993R2454 — EN — 01.05.2004 — 007.001 — 647
▼B
ANNEX 104
1993R2454 — EN — 01.05.2004 — 007.001 — 648
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 649
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 650
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 651
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 652
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 653
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 654
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 655
▼M20
▼M12
▼B
ANNEX 109
1993R2454 — EN — 01.05.2004 — 007.001 — 656
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 657
▼B
PROVISIONS REGARDING THE CERTIFICATE OF THE CUSTOMS
STATUS OF GOODS ENTERED IN A FREE ZONE OR FREE WARE-
HOUSE
1. The form for the certificate of the customs status of goods entered in a free
zone or free warehouse shall be printed on white paper without mechanical
pulp, dressed for writing purposes and weighing between 40 and 65 g/m2.
2. The form shall measure 210 by 297 mm.
3. Member States shall be responsible for having the form printed. Each form
shall bear an individual serial number.
4. The form shall be printed in one of the official languages of the Community
designated by the customs authorities of the Member State in which the certi-
ficate is issued. The boxes shall be filled in in an official language of the
Community designated by the customs authorities of the Member State in
which the certificate is issued.
5. The form must not contain erasures or insertions. Any changes must be made
by crossing out the incorrect particulars and adding, where appropriate, the
correct particulars. Any such changes must be endorsed by the person
making out the certificate and by the customs authorities.
6. The articles referred to in the certificate must be listed in single spacing and
each article must be preceded by a serial number. A horizontal line must be
drawn immediately under the last article. Unused spaces must be crossed
through in such a way as to prevent any subsequent addition.
7. The original and one copy of the form duly completed shall be lodged with
the competent customs office when the goods enter the free zone or free
warehouse or when the customs declaration is lodged, as appropriate.
The customs authorities shall endorse the form and keep the copy of the
certificate.
8. Where the operator makes out the certificate pursuant to Article 819 (2), box
5 may be:
— stamped by the customs office and signed by an official of that office in
advance, or
— stamped by the operator with a special metal stamp accepted by the
customs authorities.
The operator shall keep the copy of the certificate with his stock records.1993R2454 — EN — 01.05.2004 — 007.001 — 658
▼B
ANNEX 110
1993R2454 — EN — 01.05.2004 — 007.001 — 659
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 660
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 661
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 662
▼B
NOTE CONCERNING INFORMATION SHEET INF 3
1. The forms shall be printed on white paper, free of mechanical pulp, dressed
for writing purposes and shall weigh at least 40 g/m2.
2. The size of the forms shall be 210 × 297 mm, a maximum tolerance in the
length of between −5 and 8 mm being allowed; the layout of the forms must
be strictly observed, except in respect of the size of boxes 6 and 7.
3. Member States shall be responsible for taking the necessary steps to have the
forms printed. Each form shall bear an individual serial number, which may
be pre-printed.
4. The forms shall be printed in one of the official languages of the Community
accepted by the competent authorities of the Member State of exportation.
They shall be completed in the same language as that in which they are
printed. Where necessary, the competent authorities of the customs office of
reimportation in which information sheet INF 3 is required to be produced
may request its translation into its official language or one of its official
languages.1993R2454 — EN — 01.05.2004 — 007.001 — 663
▼M13
ANNEX 110 A
1993R2454 — EN — 01.05.2004 — 007.001 — 664
▼M13
1993R2454 — EN — 01.05.2004 — 007.001 — 665
▼B
ANNEX 111
1993R2454 — EN — 01.05.2004 — 007.001 — 666
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 667
▼B
►(1)M21
►(2)A21993R2454 — EN — 01.05.2004 — 007.001 — 668
▼B
ANNEX 112
1993R2454 — EN — 01.05.2004 — 007.001 — 669
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 670
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 671
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 672
▼B
ANNEX 113
1993R2454 — EN — 01.05.2004 — 007.001 — 673
▼B
1993R2454 — EN — 01.05.2004 — 007.001 — 674
▼B
PROVISIONS IMPLEMENTING THE COMMUNITY CUSTOMS CODE
CODE IMPLEMENTING PROVISIONS: TABLE OF CONTENTS
PART I: GENERAL IMPLEMENTING PROVISIONS
TITLE I: GENERAL
Chapter 1: Definitions
Chapter 2: DecisionsChapter 3: Data-processing techniquesTITLE II: BINDING INFORMATIONChapter 1: DefinitionsChapter 2: Procedure for obtaining binding information - Notification of information to appli-
cants and transmission to the Commission
Chapter 3: Provisions applying in the event of inconsistencies in binding informationChapter 4: Legal effect of binding informationChapter 5: Provisions applying in the event of expiry of binding informationTITLE IV: ORIGIN OF GOODSChapter 1: Non-preferential originSection 1: Working or processing conferring originSubsection 1: Textiles and textile articles falling within Section XI of the combined nomenclature
Subsection 2: Products other than textiles and textile articles falling within Section XI of the
combined nomenclature
Subsection 3: Common provisions for all productsSection 2: Implementing provisions relating to spare partsSection 3: Implementing provisions relating to certificates of origin
Subsection 1: Provisions relating to universal certificates of origin
Subsection 2: Specific provisions concerning certificates of origin for certain agricultural products
subject to special import arrangements
(a) Certificates of origin(b) Administrative cooperation
Chapter 2: Preferential origin
Section 1: Generalised system of preferences
Subsection 1: Definition of the concept of originating productsSubsection 2: Proof of origin:
(a) Certificate of origin form A(b) Invoice declaration
Subsection 3: Methods of administrative cooperationSubsection 4: Ceuta and MelillaSubsection 5: Final provisions
Section 2: Beneficiary countries or territories to which preferential tariff measures adopted
unilaterally by the Community for certain countries or territories apply
Subsection 1: Definition of the concept of originating productsSubsection 2: Proof of origin:
(a) Movement certificate EUR.1(b) Invoice declaration
Subsection 3: Methods of administrative cooperation
Subsection 4: Ceuta and MelillaTITLE V: CUSTOMS VALUEChapter 1: General provisions1993R2454 — EN — 01.05.2004 — 007.001 — 675
▼B
Chapter 2: Provisions concerning royalties and licence fees
Chapter 3: Provisions concerning the place of introduction into the Community
Chapter 4: Provisions concerning transport costs
Chapter 5: Valuation of certain carrier media for use in ADP equipment
Chapter 6: Provisions concerning rates of exchange
Chapter 7: Simplified procedures for certain perishable goods
Chapter 8: Declarations of particulars and documents to be furnished
TITLE VI: INTRODUCTION OF GOODS INTO THE CUSTOMS TERRITORY
Chapter 1: Examination of goods and taking of samples by the person concerned
Chapter 2: Summary declaration
Chapter 3: Temporary storage
Chapter 4: Special provisions applicable to goods consigned by sea or air
Section 1: General provision
Section 2: Special provisions applicable to the cabin baggage and hold baggage of travellers
TITLE VII: CUSTOMS DECLARATIONS - NORMAL PROCEDURE
Chapter 1: Customs declarations in writing
Section 1: General provisions
Section 2: Forms to be used
Section 3: Particulars required according to the customs procedure concerned
Section 4: Documents to accompany the customs declaration
Chapter 2: Customs declarations made using a data-processing technique
Chapter 3: Customs declarations made orally or by any other act
Section 1: Oral declarations
Section 2: Customs declarations by any other act
Section 3: Provisions common to Sections 1 and 2
Section 4: Postal traffic
TITLE VIII: EXAMINATION OF THE GOODS, FINDINGS OF THE CUSTOMS OFFICE
AND OTHER MEASURES TAKEN BY THE CUSTOMS OFFICE
TITLE IX: SIMPLIFIED PROCEDURES
Chapter 1: General provisions
Chapter 2: Declarations for release for free circulation
Section 1: Incomplete declarations
Section 2: Simplified declaration procedure
Section 3: Local clearance procedure
Chapter 3: Declarations for a customs procedure with economic impactSection 1: Entry for a customs procedure with economic impact
Subsection 1: Entry for the customs warehousing procedure
A: Incomplete declarations
B: Simplified declaration procedure
C: Local clearance procedure
Subsection 2: Entry for the inward processing, processing under customs control or temporary
importation procedures
A: Incomplete declarations
B: Simplified declaration procedure and local clearance procedure
Subsection 3: Goods declared for the outward processing procedure
Subsection 4: Common provisions
Section 2: Discharge of a customs procedure with economic impact1993R2454 — EN — 01.05.2004 — 007.001 — 676
▼B
Chapter 4: Export declarations
Section 1: Incomplete declarationsSection 2: Simplified declaration procedureSection 3: Local clearance procedureSection 4: Provisions common to Sections 2 and 3PART II: CUSTOMS-APPROVED TREATMENT OR USETITLE I: RELEASE FOR FREE CIRCULATIONChapter 1: General provisionsChapter 2: End-useChapter 3: Management of tariff measuresSection 1: Management of tariff quotas designed to be used following the chronological order
of dates of customs declarations
Section 2: Surveillance of importsTITLE II: CUSTOMS STATUS OF GOODS AND TRANSITChapter 3: Customs status of goodsSection 1: General provisionsSection 2: Proof of Community statusSubsection 1: T2L documentSubsection 2: Commercial documentsSubsection 3: Other proof specific to certain operationsSubsection 4: Proof of Community status of goods provided by an authorised consignor
Subsection 5: Specific provisions concerning products of sea-fishing and other products taken
from the sea by boats
Chapter 4: Community transitSection 1: General provisionsSection 2: ProcedureSubsection 1: Individual guaranteeSubsection 2: Means of transport and declarationsSubsection 3: Formalities at the office of departureSubsection 4: Formalities en route
Subsection 5: Formalities at the office of destination
Subsection 6: Checking the end of the procedureSubsection 7: Additional provisions applicable where transit data is exchanged between customs
authorities using information technology and computer networks
Section 3: SimplificationsSubsection 1: General provisions concerning simplificationsSubsection 2: Comprehensive guarantee and guarantee waiverSubsection 3: Special loading lists
Subsection 4: Use of seals of a special type
Subsection 5: Exemption regarding prescribed itinerarySubsection 6: Authorised consignor statusSubsection 7: Authorised consignee statusSubsection 8: Simplified procedures for goods carried by rail or in large containers
A: General provisions relating to carriage by railB: Provisions relating to goods carried in large containersC: Other provisionsD: Scope of the normal procedures and the simplified procedures1993R2454 — EN — 01.05.2004 — 007.001 — 677
▼B
Subsection 9: Simplified procedures for transport by air
Subsection 10: Simplified procedures for maritime transportSubsection 11: Simplified procedure for transport by pipelineSection 4: Customs debt and recoveryChapter 9: Transport under the TIR or ATA procedureSection 1: Common ProvisionsSection 2: The TIR procedureSection 3: The ATA procedureChapter 10: Transport under the form 302 procedureChapter 10a: Procedure for postal consignmentsTITLE III: CUSTOMS PROCEDURES WITH ECONOMIC IMPACTChapter 1: Basic provisions common to more than one of the arrangements
Section 1: Definitions
Section 2: Application for authorisationSection 3: Single authorisationSection 4: Economic conditionsSection 5: The decision on authorisationSection 6: Other provisions concerning the operation of the arrangementsSubsection 1: General provisionsSubsection 2: TransfersSubsection 3: RecordsSubsection 4: Rate of yield and calculation formulaSubsection 5: Compensatory interestSubsection 6: DischargeSection 7: Administrative cooperationChapter 2: Customs warehousingSection 1: General provisionsSection 2: Additional conditions concerning the granting of the authorisation
Section 3: Stock records
Section 4: Other provisions concerning the operation of the arrangementsChapter 3: Inward processingSection 1: General provisionSection 2: Additional conditions concerning the granting of the authorisationSection 3: Provisions concerning the operation of arrangementsSection 4: Provisions concerning the operation of the suspension systemSection 5: Provision concerning the operation of the drawback systemChapter 4: Processing under customs controlChapter 5: Temporary importationSection 1: General provisionsSection 2: Conditions for total relief from import dutiesSubsection 1: Means of transportSubsection 2: Personal effects and goods for sports purposes imported by travellers; welfare mate-
rial for seafarers
Subsection 3: Disaster relief material; medical, surgical and laboratory equipment; animals; goods
for use in frontier zones
Subsection 4: Sound, image or data carrying media, publicity material; professional equipment;
pedagogic material and scientific equipment1993R2454 — EN — 01.05.2004 — 007.001 — 678
▼B
Subsection 5: Packings; moulds, dies, blocks, drawings, sketches, measuring, checking and testing
instruments and other similar articles; special tools and instruments; goods to carry
out tests or subject to tests; samples; replacement means of production
Subsection 6: Goods for events or for saleSubsection 7: Spare parts, accessories and equipment; other goods
Section 3: Provisions concerning the operation of the arrangements
Chapter 6: Outward processing
Section 1: Additional conditions concerning the granting of the authorisation
Section 2: Provisions concerning the operation of the arrangementsSection 3: Provisions concerning the calculation of the duty relief
TITLE IV: IMPLEMENTING PROVISIONS RELATING TO EXPORT
Chapter 1: Permanent exportationChapter 2: Temporary exportation using an ATA carnet
TITLE V: OTHER CUSTOMS-APPROVED TREATMENTS OR USES
Chapter 1: Free zones and free warehouses
Section 1: Provisions common to Sections 2 and 3
Subsection 1: Definitions and general provisionsSubsection 2: Approval of the stock records
Section 2: Provisions applicable to free zones of control type I and to free warehouses
Subsection 1: ControlsSubsection 2: Other provisions concerning the operation of free zone of control type I and free
warehouses
Section 3: Provisions applicable to free zones of control type II
Chapter 2: Re-exportation, destruction and abandonment
TITLE VI: GOODS LEAVING THE CUSTOMS TERRITORY OF THE COMMUNITYPART III: PRIVILEGED OPERATIONS
TITLE I: RETURNED GOODS
TITLE II: PRODUCTS OF SEA-FISHING AND OTHER PRODUCTS TAKEN FROM THE
TERRITORIAL SEA OF A THIRD COUNTRY BY COMMUNITY FISHING
VESSELS
PART IV: CUSTOMS DEBT
TITLE I: SECURITY
TITLE II: INCURRENCE OF THE DEBT
Chapter 1: Failures which have no significant effect on the operation of temporary storage or
of the customs procedure
Chapter 2: Natural wastage
Chapter 3: Goods in special situations
TITLE III: RECOVERY OF THE AMOUNT OF THE CUSTOMS DEBT
TITLE IV: REPAYMENT OR REMISSION OF IMPORT OR EXPORT DUTIES
Chapter 1: General provisionsChapter 2: Implementing provisions relating to Articles 236 to 239 of the Code
Section 1: Application
Section 2: Procedure for granting repayment or remissionChapter 3: Specific provisions relating to the application of Article 239 of the Code
Section 1: Decisions to be taken by the customs authorities of the Member States
Section 2: Decisions to be taken by the Commission
Chapter 4: Administrative assistance between the Customs authorities of the Member States
PART IV A: CONTROLS ON THE USE AND/OR DESTINATION OF GOODS1993R2454 — EN — 01.05.2004 — 007.001 — 679
▼B
PART V: FINAL PROVISIONS
ANNEXES1993R2454 — EN — 01.05.2004 — 007.001 — 680